Internal Revenue Bulletin 2015-50 (PDF rendition): IRS Notices

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HIGHLIGHTS
OF THIS ISSUE
These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.
INCOME TAX
Notice 2015–82, page 859.
This notice increases the de minimis safe harbor limit provided
in regulations § 1.263(a)–1(f)(1)(ii)(D) for a taxpayer without an
applicable financial statement from $500 to $2,500.
Finding Lists begin on page ii.
Bulletin No. 2015–50
December 14, 2015

The IRS Mission
Provide America’s taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.
Introduction
The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.
It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.
Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings to
taxpayers or technical advice to Service field offices, identify-
ing details and information of a confidential nature are deleted
to prevent unwarranted invasions of privacy and to comply with
statutory requirements.
Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned
against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.
The Bulletin is divided into four parts as follows:
Part I.—1986 Code.
This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.
Part II.—Treaties and Tax Legislation.
This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.
Part III.—Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury’s Office of the Assistant Sec-
retary (Enforcement).
Part IV.—Items of General Interest.
This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.
The last Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.
The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
December 14, 2015Bulletin No. 2015–50

Part III. Administrative, Procedural, and Miscellaneous
Increase in De Minimis
Safe Harbor Limit for
Taxpayers Without an
Applicable Financial
Statement
Notice 2015–82
PURPOSE
This notice provides an increase in the
de minimis safe harbor limit provided in
§ 1.263(a)–1(f)(1)(ii)(D) of the Income
Tax Regulations for a taxpayer without an
applicable financial statement (“AFS”).
BACKGROUND
On September 17, 2013, the Treasury
Department and the Internal Revenue
Service (“IRS”) issued final regulations
under §§ 1.162–3, 1.162– 4, 1.263(a)–1,
1.263(a)–2, and 1.263(a)–3 (T.D. 9636,
2013– 43 I.R.B. 331, 78 Fed. Reg. 57686)
to provide guidance on the application of
§§ 162(a) and 263(a) of the Internal Rev-
enue Code (“Code”) to amounts paid to
acquire, produce, or improve tangible
property (“final tangible property regula-
tions”). The final tangible property regu-
lations are applicable to taxable years be-
ginning on or after January 1, 2014.
Optionally, a taxpayer may choose to ap-
ply the final tangible property regulations
to taxable years beginning on or after Jan-
uary 1, 2012, and before January 1, 2014.
In addition to clarifying the require-
ments under §§ 162(a) and 263(a), the
final tangible property regulations also in-
clude several simplifying provisions that
are elective and prospective in application,
and are intended to ease taxpayers’ com-
pliance with the regulations and reduce
administrative burden. Section 1.263(a)–
1(f), for example, provides a de minimis
safe harbor election that permits a tax-
payer to not capitalize, or treat as a ma-
terial or supply, certain amounts paid for
tangible property that it acquires or pro-
duces during the taxable year provided
the taxpayer meets certain requirements
and the property does not exceed certain
dollar limitations. If such requirements
are met, amounts paid for the qualifying
property generally may be deducted un-
der § 162, provided the amount other-
wise constitutes an ordinary and neces-
sary business expense in carrying on
a trade or business.See§ 1.263(a)–
1(f)(3)(iv).
Under § 1.263(a)–1(f)(1)(ii)(D), a tax-
payer without an AFS (as defined in
§ 1.263(a)–1(f)(4)) may elect to apply the
de minimis safe harbor if, in addition to
other requirements, the amount paid for
the property subject to the de minimis safe
harbor does not exceed $500 per invoice
(or per item as substantiated by the in-
voice). In contrast, under § 1.263(a)–
1(f)(1)(i)(D), a taxpayer with an AFS may
elect to apply the de minimis safe harbor
if, in addition to other requirements, the
amount paid for the property does not
exceed $5,000 and the taxpayer treats the
amount paid as an expense on its AFS in
accordance with its written accounting
procedures. A larger safe harbor limitation
is reasonable for a taxpayer with an AFS
because an AFS provides independent as-
surance that the taxpayer’s de minimis
policies are consistent with the require-
ments of generally accepted accounting
principles (“GAAP”) and do not materi-
ally distort the taxpayer’s financial state-
ment income.
The de minimis safe harbor provided
under § 1.263(a)–1(f) was intended as an
administrative convenience whereby a
taxpayer is permitted to deduct small dol-
lar expenditures for the acquisition or pro-
duction of new property or for the im-
provement of existing property, which
otherwise must be capitalized under
§ 263(a). The de minimis safe harbor
does not limit a taxpayer’s ability to
deduct otherwise deductible repair or
maintenance costs that exceed the
amount subject to the safe harbor. The
safe harbor merely establishes a mini-
mum threshold below which all qualify-
ing amounts are considered deductible.
Consistent with longstanding federal in-
come tax rules, a taxpayer may continue
to deduct all otherwise deductible repair
or maintenance costs, regardless of
amount.
After the final tangible property regu-
lations were issued, the Treasury Depart-
ment and the IRS received numerous let-
ters from representatives of small business
taxpayers requesting that the Treasury De-
partment and the IRS increase the de mi-
nimis safe harbor limit for taxpayers that
do not have an AFS. In Rev. Proc.
2015–20, 2015–9 I.R.B. 694, the Trea-
sury Department and the IRS formally
requested comments on whether it is
appropriate to increase the de minimis
safe harbor limit provided in § 1.263(a)–
1(f)(1)(ii)(D) for a taxpayer without an
AFS to an amount greater than $500,
and, if so, what amount should be used
and the justification for considering that
amount appropriate.
DISCUSSION
The Treasury Department and the IRS
received more than 150 comment letters
suggesting an increase in the amount of
the de minimis safe harbor limit for tax-
payers without an AFS. The suggested
increased amount ranged from $750 to
$100,000. Generally, commenters wrote
that the $500 limitation was too low to
effectively reduce the administrative bur-
den of complying with the capitalization
requirement for small business taxpayers
that frequently purchase tangible property
in their trades and businesses. Comment-
ers noted that the cost of many commonly
expensed items (for example, tablet-style
personal computers, smart phones, and
machinery and equipment parts) typically
surpass the current $500 per item or in-
voice threshold provided in § 1.263(a)–
1(f)(1)(ii)(D). Commenters also stated
that the $500 threshold does not corre-
spond to the financial accounting policies
of many small businesses, which fre-
quently permit the deduction of amounts
in excess of $500 as immaterial. Com-
menters noted that without an increase in
the de minimis safe harbor limit for tax-
payers without an AFS, a capitalization
threshold in excess of $500 can only be
substantiated by establishing that a tax-
payer’s policy results in the clear reflec-
tion of income for federal income tax pur-
poses, resulting in additional burden and
uncertainty for taxpayers. Finally, many
commenters expressed concern regarding
the disparate treatment of taxpayers with
an AFS compared to those without an
AFS under the safe harbor requirements,
Bulletin No. 2015–50December 14, 2015
859

stating that obtaining an AFS is cost pro-
hibitive for many small businesses and
does not adequately justify the substan-
tially lower de minimis ceiling for these
taxpayers.
Section 1.263(a)–1(f)(1)(ii)(D) per-
mits the IRS to change the safe harbor
limit to an amount identified in pub-
lished guidance in the Federal Register
or in the Internal Revenue Bulletin (see
§ 601.601(d)(2)(ii)(b)).
Having considered taxpayers’ com-
ments, the goal of the final tangible prop-
erty regulations to reduce administrative
burden, and the concern that taxpayers’
methods of accounting clearly reflect in-
come, the § 1.263(a)–1(f)(1)(ii)(D) de mi-
nimis safe harbor limitation for a taxpayer
without an AFS is increased from $500 to
$2,500.
EFFECTIVE DATE
This Notice is effective for costs in-
curred during taxable years beginning on
or after January 1, 2016.
AUDIT PROTECTION
For taxable years beginning before
January 1, 2016, the IRS will not raise
upon examination the issue of whether a
taxpayer without an AFS can utilize the
de minimis safe harbor provided in
§ 1.263(a)–1(f)(1)(ii) for an amount not to
exceed $2,500 per invoice (or per item as
substantiated by invoice) if the taxpayer
otherwise satisfies the requirements of
§ 1.263(a)–1(f)(1)(ii). Moreover, if the
taxpayer’s use of the de minimis safe har-
bor provided in § 1.263(a)–1(f)(1)(ii) is an
issue under consideration in examination,
appeals, or before the U.S. Tax Court in a
taxable year that begins after December
31, 2011, and ends before January 1,
2016, the issue relates to the qualification
under the safe harbor of an amount (or
amounts) that does not exceed $2,500 per
invoice (or per item as substantiated by
invoice), and the taxpayer otherwise sat-
isfies the requirements of § 1.263(a)–
1(f)(1)(ii), then the IRS will not further
pursue the issue.
CONTACT INFORMATION
The principal author of this notice is
Christine Merson of the Office of Associ-
ate Chief Counsel (Income Tax and Ac-
counting). For further information regard-
ing this notice, contact Ms. Merson at
(202) 317-5100 (not a toll-free number).
December 14, 2015Bulletin No. 2015–50
860

Definition of Terms
Revenue rulings and revenue procedures
(hereinafter referred to as “rulings”) that
have an effect on previous rulings use the
following defined terms to describe the
effect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is
being extended to apply to a variation of
the fact situation set forth therein. Thus, if
an earlier ruling held that a principle ap-
plied to A, and the new ruling holds that
the same principle also applies to B, the
earlier ruling is amplified. (Compare with
modified, below).
Clarifiedis used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.
Distinguisheddescribes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.
Modifiedis used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified andclarified, above).
Obsoleteddescribes a previously pub-
lished ruling that is not considered deter-
minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.
Revokeddescribes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.
Supersededdescribes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
supersededdescribes a situation where the
substance of a previously published ruling
is being changed in part and is continued
without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.
Supplementedis used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.
Suspendedis used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.
Abbreviations
The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.
A—Individual.
Acq.—Acquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cumulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Cooperative.
Ct.D.—Court Decision.
CY—County.
D—Decedent.
DC—Dummy Corporation.
DE—Donee.
Del. Order—Delegation Order.
DISC—Domestic International Sales Corporation.
DR—Donor.
E—Estate.
EE—Employee.
E.O.—Executive Order.
ER—Employer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduciary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Foreign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Federal Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grantee.
GP—General Partner.
GR—Grantor.
IC—Insurance Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited Partner.
LR—Lessor.
M—Minor.
Nonacq.—Nonacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Personal Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Partnership.
PTE
—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Real Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsidiary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Transferee.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpayer.
TR—Trust.
TT—Trustee.
U.S.C.—United States Code.
X—Corporation.
Y—Corporation.
Z—Corporation.
Bulletin No. 2015–50December 14, 2015
i

Numerical Finding List
1
Bulletins 2015–27 through 2015–50
Announcements:
2015-17, 2015-28 I.R.B.67
2015-18, 2015-33 I.R.B.198
2015-19, 2015-32 I.R.B.157
2015-20, 2015-38 I.R.B.355
2015-21, 2015-34 I.R.B.220
2015-22, 2015-35 I.R.B.288
2015-23, 2015-36 I.R.B.311
2015-24, 2015-36 I.R.B.313
2015-25, 2015-39 I.R.B.422
2015-26, 2015-47 I.R.B.677
2015-27, 2015-48 I.R.B.694
2015-28, 2015-46 I.R.B.673
2015-29, 2015-46 I.R.B.673
2015-30, 2015-46 I.R.B.673
2015-31, 2015-49 I.R.B.841
2015-32, 2015-49 I.R.B.841
2015-33, 2015-49 I.R.B.842
Notices:
2015-43, 2015-29 I.R.B.73
2015-46, 2015-28 I.R.B.64
2015-47, 2015-30 I.R.B.76
2015-48, 2015-30 I.R.B.77
2015-49, 2015-30 I.R.B.79
2015-50, 2015-30 I.R.B.81
2015-51, 2015-31 I.R.B.133
2015-52, 2015-35 I.R.B.227
2015-53, 2015-33 I.R.B.190
2015-54, 2015-34 I.R.B.210
2015-55, 2015-34 I.R.B.217
2015-56, 2015-35 I.R.B.235
2015-57, 2015-36 I.R.B.294
2015-58, 2015-37 I.R.B.322
2015-59, 2015-40 I.R.B.459
2015-60, 2015-43 I.R.B.604
2015-61, 2015-39 I.R.B.408
2015-62, 2015-39 I.R.B.411
2015-63, 2015-40 I.R.B.461
2015-64, 2015-40 I.R.B.464
2015-65, 2015-40 I.R.B.466
2015-66, 2015-41 I.R.B.541
2015-67, 2015-41 I.R.B.546
2015-68, 2015-41 I.R.B.547
2015-69, 2015-41 I.R.B.550
2015-70, 2015-43 I.R.B.604
2015-71, 2015-43 I.R.B.606
2015-72, 2015-44 I.R.B.613
2015-73, 2015-46 I.R.B.660
2015-74, 2015-46 I.R.B.663
2015-75, 2015-46 I.R.B.668
2015-76, 2015-46 I.R.B.669
2015-77, 2015-47 I.R.B.676
2015-78, 2015-48 I.R.B.690
Notices:—Continued
2015-79, 2015-49 I.R.B.775
2015-80, 2015-48 I.R.B.691
2015-81, 2015-49 I.R.B.784
2015-82, 2015-50 I.R.B.859
Proposed Regulations:
REG-140379-02, 2015-45 I.R.B.653
REG-134219-08, 2015-49 I.R.B.842
REG-136459-09, 2015-37 I.R.B.332
REG-155164-09, 2015-41 I.R.B.560
REG-109370-10, 2015-33 I.R.B.198
REG-112997-10, 2015-39 I.R.B.422
REG-103033-11, 2015-37 I.R.B.325
REG-109813-11, 2015-37 I.R.B.330
REG-138344-13, 2015-41 I.R.B.557
REG-139483-13, 2015-40 I.R.B.475
REG-148998-13, 2015-45 I.R.B.653
REG-115452-14, 2015-32 I.R.B.158
REG-127895-14, 2015-41 I.R.B.556
REG-132075-14, 2015-35 I.R.B.288
REG-138526-14, 2015-28 I.R.B.67
REG-143800-14, 2015-37 I.R.B.347
REG-102648-15, 2015-31 I.R.B.134
REG-102837-15, 2015-27 I.R.B.43
REG-121496-15, 2015-46 I.R.B.674
REG-123640-15, 2015-37 I.R.B.350
Revenue Procedures:
2015-34, 2015-27 I.R.B.4
2015-36, 2015-27 I.R.B.20
2015-38, 2015-36 I.R.B.295
2015-39, 2015-33 I.R.B.195
2015-40, 2015-35 I.R.B.236
2015-41, 2015-35 I.R.B.263
2015-42, 2015-36 I.R.B.310
2015-43, 2015-40 I.R.B.467
2015-44, 2015-38 I.R.B.354
2015-45, 2015-39 I.R.B.412
2015-46, 2015-39 I.R.B.414
2015-47, 2015-39 I.R.B.419
2015-48, 2015-40 I.R.B.469
2015-49, 2015-41 I.R.B.555
2015-50, 2015-42 I.R.B.583
2015-51, 2015-42 I.R.B.583
2015-52, 2015-45 I.R.B.638
2015-53, 2015-44 I.R.B.615
2015-54, 2015-45 I.R.B.648
2015-55, 2015-49 I.R.B.788
2015-56, 2015-49 I.R.B.827
Revenue Rulings:
2015-15, 2015-27 I.R.B.1
2015-16, 2015-31 I.R.B.130
2015-17, 2015-39 I.R.B.358
2015-18, 2015-34 I.R.B.209
2015-19, 2015-36 I.R.B.291
Revenue Rulings:—Continued
2015-20, 2015-38 I.R.B.353
2015-21, 2015-40 I.R.B.447
2015-22, 2015-44 I.R.B.610
2015-24, 2015-48 I.R.B.687
2015-25, 2015-49 I.R.B.695
2015-26, 2015-49 I.R.B.696
Treasury Decisions:
9723, 2015-31 I.R.B.84
9726, 2015-31 I.R.B.98
9727, 2015-32 I.R.B.154
9728, 2015-33 I.R.B.169
9729, 2015-35 I.R.B.221
9730, 2015-35 I.R.B.223
9731, 2015-37 I.R.B.314
9732, 2015-39 I.R.B.371
9733, 2015-41 I.R.B.494
9734, 2015-41 I.R.B.500
9735, 2015-37 I.R.B.316
9736, 2015-39 I.R.B.402
9737, 2015-40 I.R.B.449
9738, 2015-40 I.R.B.453
9739, 2015-41 I.R.B.528
9740, 2015-42 I.R.B.573
9741, 2015-45 I.R.B.628
9742, 2015-46 I.R.B.657
9743, 2015-48 I.R.B.679
9744, 2015-49 I.R.B.700
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2015– 01 through 2015–26 is in Internal Revenue Bulletin
2015–26, dated June 29, 2015.
December 14, 2015Bulletin No. 2015–50
ii

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2015–27 through 2015–50
Notices:
2011-55
Amplified by
Notice 2015-77, 2015-47 I.R.B.676
2013-7
Amplified by
Notice 2015-77, 2015-47 I.R.B.676
2014-4
Modified by
Notice 2015-51, 2015-31 I.R.B.133
2014-17
Superseded by
Notice 2015-67, 2015-41 I.R.B.546
Proposed Regulations:
2009-57
Obsoleted by
REG-112997-10 2015-39 I.R.B.422
2013-17
Obsoleted by
REG-148998-13 2015-45 I.R.B.653
Revenue Procedures:
1992-75
Clarified by
Rev. Proc. 2015-40, 2015-35 I.R.B.236
2003-40
Modified by
Rev. Proc. 2015-40, 2015-35 I.R.B.236
2003-78
Modified by
Rev. Proc. 2015-46, 2015-39 I.R.B.414
2006-9
Modified by
Rev. Proc. 2015-41, 2015-35 I.R.B.263
2006-9
Superseded by
Rev. Proc. 2015-41, 2015-35 I.R.B.263
2006-54
Modified by
Rev. Proc. 2015-40, 2015-35 I.R.B.236
2006-54
Superseded by
Rev. Proc. 2015-40, 2015-35 I.R.B.236
Revenue Procedures:—Continued
2008-31
Modified by
Rev. Proc. 2015-41, 2015-35 I.R.B.263
2008-31
Superseded by
Rev. Proc. 2015-41, 2015-35 I.R.B.263
2011-49
Modified by
Rev. Proc. 2015-36, 2015-27 I.R.B.20
2011-49
Superseded by
Rev. Proc. 2015-36, 2015-27 I.R.B.20
2015-8
Superseded by
Rev. Proc. 2015-55, 2015-49 I.R.B.788
2015-14
Modified by
Rev. Proc. 2015-39, 2015-33 I.R.B.195
2015-14
Modified by
Rev. Proc. 2015-56, 2015-49 I.R.B.827
2015-18
Superseded by
Rev. Proc. 2015-55, 2015-49 I.R.B.788
2015-40
Amplified by
Rev. Proc. 2015-41, 2015-35 I.R.B.263
2015-41
Amplified by
Rev. Proc. 2015-40, 2015-35 I.R.B.236
Revenue Rulings:
2014-30
Supplemented by
Rev. Rul. 2015-24, 2015-48 I.R.B.687
2014-30
Superseded by
Rev. Rul. 2015-24, 2015-48 I.R.B.687
Treasury Decisions:
58-422
Obsoleted by
T.D. 9739 2015-41 I.R.B.528
66-284
Obsoleted by
T.D. 9739 2015-41 I.R.B.528
Treasury Decisions:—Continued
79-250
Obsoleted by
T.D. 9739 2015-41 I.R.B.528
79-289
Obsoleted by
T.D. 9739 2015-41 I.R.B.528
96-29
Obsoleted by
T.D. 9739 2015-41 I.R.B.528
1
A cumulative list of all revenue rulings, revenue procedures, Treasury decisions, etc., published in Internal Revenue Bulletins 2015– 01 through 2015–26 is in Internal Revenue Bulletin
2015–26, dated June 29, 2015.
Bulletin No. 2015–50December 14, 2015
iii

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