Internal Revenue Bulletin 2013-33 (PDF rendition): IRS Revenue Procedures

Preserve advance releases and the authoritative Internal Revenue Bulletin rendition; directory timestamps are file-publication metadata, not legal effective dates. HTML bulletins begin June 2003; earlier available issues require full PDF parsing. Whole bulletin rendition: numbered items are identified below; other legal material and publisher context remain included. This is not a new standalone advance release.

Bulletin No. 201
3-33
August 12, 2013
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
Rev. Proc. 2013–29, page 141.
This procedure clarifies that a taxpayer may defer recognizing
in gross income advance payments received from the sale of
gift cards that are redeemable by an unrelated entity. Rev.
Procs. 2004–34 and 2011–18 are modified and clarified.
Announcements of Disbarments and Suspensions begin on page 142.
Finding Lists begin on page ii.

The IRS Mission
Provide Americ
a’s taxpayers top-quality service by helping
them understa
nd and meet their tax responsibilities and en-
force the law wi
th 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 poli
cy of the Service to publish in the Bulletin all sub-
stantive ru
lings necessary to promote a uniform application of
the tax laws
, including all rulings that supersede, revoke, mod-
ify, or amen
d any of those previously published in the Bulletin.
All publish
ed rulings apply retroactively unless otherwise indi-
cated. Pro
cedures relating solely to matters of internal man-
agement ar
e not published; however, statements of internal
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, identifying 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, Leg-
islation 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 Secre-
tary (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 cont
ents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.
August 12, 20132013–33 I.R.B.

Part III. Administrative, Procedural, and Miscellaneous
26 CFR 601.204: Changes in accounting periods and
in methods of accounting.
(Also: §§ 446, 451; 1.446–1, 1.451–1.)
Rev. Proc. 2013–29
SECTION 1. PURPOSE
This revenue procedure allows a tax-
payer to defer recognizing in gross income
certain advance payments received from
the sale of gift cards that are redeemable
for goods or services by an unrelated en-
tity. This revenue procedure modifies and
clarifies Rev. Proc. 2011–18, 2011–5
I.R.B. 443, which modified and clarified
Rev. Proc. 2004–34, 2004–1 C.B. 991.
SECTION 2. BACKGROUND
.01 Under the deferral method of ac-
counting in section 5.02 of Rev. Proc.
2004–34, an accrualmethod taxpayer that
receives an advance payment for goods
or services must include the advance pay-
ment in gross income in the taxable year
of receipt to the extent recognized in rev-
enues in the taxpayer’s applicable finan-
cial statement (as defined in section 4.06
of Rev. Proc. 2004–34) for that taxable
year. For a taxpayer without an applicable
financial statement, an advance payment
must be included in gross income to the ex-
tent earned in the taxable year of receipt.
Any portion not included in gross income
in the year of receipt must be included in
gross income in the next succeeding tax-
able year.
.02 Rev. Proc. 2011–18 allows a tax-
payer that sells an eligible gift card re-
deemable through another entity (that may
or may not be related to the taxpayer) to
use the deferral method of accounting. See
section 3.02 of Rev. Proc. 2011–18, which
expands the definition of advance payment
in section 4.01 of Rev. Proc. 2004–34 to
include an “eligible gift card sale.”
.03 To qualify as an advance payment,
the payment must be recognized by the
taxpayer (in whole or part) in revenues
in its applicable financial statement for a
subsequent taxable year, or, for taxpayers
without an applicable financial statement,
the payment must be earned by the tax-
payer (in whole or part) in a subsequent
taxable year. See section 4.01(2) of Rev.
Proc. 2004–34.
.04 However, if a gift card is redeemed
by an unrelated entity whose financial
statement revenues are not consolidated
with the taxpayer’s revenues on the tax-
payer’s applicable financial statement, the
taxpayer will never recognize any portion
of the gift card sale proceeds in revenues
in its applicable financial statement be-
cause that revenue is accounted for only
by the unrelated redeeming entity upon the
sale of goods or services. Similarly, for a
taxpayer without an applicable financial
statement, the payment is never earned
by the taxpayer because the payment is
earned by the unrelated redeeming entity.
.05 The Treasury Department and the
Internal Revenue Service have concluded
that a taxpayer should not be precluded
from using the deferral method of account-
ing provided in section 5.02 of Rev. Proc.
2004–34 solely becausethe taxpayer never
recognizes in revenues in its applicable fi-
nancial statement payments from an eligi-
ble gift card sale, or, for taxpayers without
an applicable financial statement, never
earns payments from an eligible gift card
sale.
SECTION 3. MODIFICATION TO REV.
PROC. 2011–18
Section 4.07 of Rev. Proc. 2004–34,
as added by section 3.02 of Rev. Proc.
2011–18, is modified to add two new sen-
tences. As modified, this provision will
read in its entirety as follows:
.07 Eligible Gift Card Sale. An eligi-
ble gift card sale is the sale of a gift card
(or gift certificate) if: (1) the taxpayer is
primarily liable to the customer (or holder
of the gift card) for the value of the card
until redemption or expiration, and (2) the
gift card is redeemable by the taxpayer
or by any other entity that is legally ob-
ligated to the taxpayer to accept the gift
card from a customer as payment for items
listed in sections 4.01(3)(a)–(j) of this rev-
enue procedure. For purposes of sections
4.01(2), 5.02(1)(b)(i), and 5.02(3)(a) of
this revenue procedure, if a gift card is
redeemable by an entity described in this
section 4.07 whose financial results are
not included in the taxpayer’s applicable
financial statement, a payment will be
treated as recognized by the taxpayer in
revenues in its applicable financial state-
ment to the extent the gift card is redeemed
by the entity during the taxable year. For
a taxpayer without an applicable finan-
cial statement, for purposes of sections
4.01(2), 5.02(1)(b)(ii), and 5.02(3)(b) of
this revenue procedure, if a gift card is
redeemable by an entity described in this
section 4.07, including an entity whose
financial results are not included in the
taxpayer’s financial statement, a payment
will be treated as earned by the taxpayer
to the extent the gift card is redeemed by
the entity during the taxable year.
SECTION 4. EFFECTIVE DATE
The modification in this revenue proce-
dure will be treated as in effect as of the
effective date of Rev. Proc. 2011–18: tax-
able years ending on or after December 31,
2010.
SECTION 5. AUDIT PROTECTION
For taxable years ending before Decem-
ber 31, 2010, the modification set forth in
section 3 of this revenue procedure shall
be treated as originally included in section
3.02 of Rev. Proc. 2011–18, and thus eli-
gible for audit protection to the extent pro-
vided in section 5 of Rev. Proc. 2011–18.
SECTION 6. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2011–18, modifying and
clarifying Rev. Proc. 2004–34, is modi-
fied and clarified.
SECTION 7. DRAFTING
INFORMATION
The principal author of this revenue
procedure is Elizabeth R. Binder of the
Office of Associate Chief Counsel (In-
come Tax & Accounting). For further
information regarding this revenue proce-
dure contact Elizabeth R. Binder at (202)
622–5020 (not a toll-free call).
2013–33 I.R.B.141August 12, 2013

Part IV. Items o
fGeneralInterest
Announcement of Disciplinary Sanctions from the Office
of Professional Responsibility
Announcement 2013-36
The Office of Professional Responsi-
bility (OPR) announcesrecent disciplinary
sanctions involving attorneys, certified
public accountants, enrolled agents, en-
rolled actuaries, enrolled retirement plan
agents, and appraisers. These individuals
are subject to the regulations governing
practice before the Internal Revenue Ser-
vice (IRS), which are set out in Title 31,
Code of Federal Regulations, Part 10, and
which are published in pamphlet form as
Treasury Department Circular No. 230.
The regulations prescribe the duties and
restrictions relating to such practice and
prescribe the disciplinary sanctions for
violating the regulations.
The disciplinary sanctions to be im-
posed for violation of the regulations are:
Disbarred from practice before the
IRS—An individual who is disbarred is
not eligible to represent taxpayers before
the IRS.
Suspended from practice before the
IRS—An individual who is suspended is
not eligible to represent taxpayers before
the IRS during the term of the suspension.
Censured in practice before the
IRS—Censure is a public reprimand. Un-
like disbarment or suspension, censure
does not affect an individual’s eligibility
to represent taxpayers before the IRS, but
OPR may subject the individual’s future
representations to conditions designed to
promote high standards of conduct.
Monetary penalty—A monetary
penalty may be imposed on an individual
who engages in conduct subject to sanc-
tion or on an employer, firm, or entity
if the individual was acting on its behalf
and if it knew, or reasonably should have
known, of the individual’s conduct.
Disqualification of appraiser—An
appraiser who is disqualified is barred
from presenting evidence or testimony in
any administrative proceeding before the
Department of the Treasury or the IRS.
Under the regulations, attorneys, cer-
tified public accountants, enrolled agents,
enrolled actuaries, and enrolled retirement
plan agents may not assist, or accept assis-
tance from, individuals who are suspended
or disbarred with respect to matters consti-
tuting practice (i.e., representation) before
the IRS, and they may not aid or abet sus-
pended or disbarred individuals to practice
before the IRS.
Disciplinary sanctions are described in
these terms:
Disbarred by decision after hearing,
Suspended by decision after hearing,
Censured by decision after hearing,
Monetary penalty imposed after hear-
ing, and Disqualified after hearing—An
administrative law judge (ALJ) conducted
an evidentiary hearing upon OPR’s com-
plaint alleging violation of the regulations
and issued a decision imposing one of
these sanctions. After 30 days from the
issuance of the decision, in the absence of
an appeal, the ALJ’s decision became the
final agency decision.
Disbarred by default decision, Sus-
pended by default decision, Censured by
default decision, Monetary penalty im-
posed by default decision, and Disqual-
ified by default decision—An ALJ, after
findingthatnoanswertoOPR’scomplaint
had been filed, granted OPR’s motion for a
default judgment and issued a decision im-
posing one of these sanctions.
Disbarment by decision on appeal,
Suspended by decision on appeal, Cen-
sured by decision on appeal, Monetary
penalty imposed by decision on ap-
peal, and Disqualified by decision on
appeal—The decision of the ALJ was
appealed to the agency appeal authority,
acting as the delegate of the Secretary
of the Treasury, and the appeal authority
issued a decision imposing one of these
sanctions.
Disbarred by consent, Suspended by
consent, Censured by consent, Mone-
tary penalty imposed by consent, and
Disqualified by consent—In lieu of a
disciplinary proceeding being instituted
or continued, an individual offered a con-
sent to one of these sanctions and OPR
accepted the offer. Typically, an offer
of consent will provide for: suspension
for an indefinite term; conditions that the
individual must observe during the sus-
pension; and the individual’s opportunity,
after a stated number of months, to file
with OPR a petition for reinstatement af-
firming compliance with the terms of the
consent and affirming current eligibility
to practice (i.e., an active professional
license or active enrollment status).
Suspended indefinitely by decision in
expedited proceeding, Suspended indef-
initely by default decision in expedited
proceeding, Suspended by consent in
expedited proceeding—OPR instituted
an expedited proceeding for suspension
(based on certain limited grounds, includ-
ing loss of a professional license for cause,
and criminal convictions).
OPR has authority to disclose the
grounds for disciplinary sanctions in these
situations: (1) an ALJ or the Secretary’s
delegate on appeal has issued a decision
on or after September 26, 2007, which
was the effective date of amendments to
the regulations that permit making such
decisions publicly available; (2) the indi-
vidual has settled a disciplinary case by
signing OPR’s “consent to sanction” form,
which requires consenting individuals to
admit to one or more violations of the reg-
ulations and to consent to the disclosure
of the individual’s own return information
related to the admitted violations (for ex-
ample, failure to file Federal income tax
returns); or (3) OPR has issued a decision
in an expedited proceeding for indefinite
suspension.
Announcements of disciplinary sanc-
tions appear in the Internal Revenue Bul-
letin at the earliest practicable date. The
sanctions announced below are alphabet-
ized first by the names of states and sec-
ond by the last names of individuals. Un-
less otherwise indicated, section numbers
(e.g., § 10.51) refer to the regulations.
August 12, 20131422013–33 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Alabama
BessemerLawrence, Tracie P.CPASuspended by default
decision in expedited
proceeding under § 10.82
(suspension of CPA
license)
Indefinite from
June 24, 2013
Arizona
ScottsdaleGuerin, Donna M.AttorneySuspended by default
decision in expedited
proceeding under § 10.82
(conviction under 18
U.S.C. § 371, conspiracy
to defraud the U.S.,
commit tax evasion, and
engage in wire fraud;
26 U.S.C. § 7201, tax
evasion)
Indefinite from
June 24, 2013
Roque, Phillip G., See
California
California
Baldwin ParkRoque, PhillipCPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license in Arizona)
Indefinite from
June 10, 2013
San DiegoBryson, Timothy C.AttorneySuspended by ALJ default
decision for violation of
§ 10.51 (failure to file
timely Federal tax returns
for 2008–2009)
Indefinite from
May 3, 2013
Santa BarbaraPybrum, Steven M.CPASuspended by default
decision in expedited
proceeding under
§ 10.82 (conviction
under 26 U.S.C. § 7206,
subscribing to false
income tax return)
Indefinite from
May 8, 2013
Connecticut
BoltonBrady, Michael A.Unenrolled Return
Preparer
Suspended by default
decision in expedited
proceeding under § 10.82
(conviction under 18
U.S.C. § 1341, mail
fraud)
Indefinite from
June 24, 2013
2013–33 I.R.B.143August 12, 2013

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Florida
WestonCoombs, Barrington G. CPASuspended by default
decision in expedited
proceeding under § 10.82
(conviction under 18
U.S.C. § 1343, wire fraud,
and18U.S.C.§1349,
conspiracy to commit
mail and wire fraud)
Indefinite from
May 2, 2013
Georgia
GainesvilleStrickland, William M. CPACensured by consent
for admitted violation
of § 10.51(a)(6) (failed
to timely file several
required Employer’s
Quarterly Federal Tax
Returns (Form 941)
for periods between
2004 and 2006, failed
to timely file Federal
Income Tax Returns for
an S Corporation (Form
1120S) for tax years
2004–2006; failed to
timely pay portion of
employment tax liabilities
on S corporation for tax
years 2005–2007; and
failed to pay reasonable
wages for services
rendered for Scorporation
for tax years 2005–2007)
June 20, 2013
Indiana
BurlingtonTicen, MarkCPASuspended by consent
for admitted violation of
§ 10.51(a)(6) (failure to
timely file Employer’s
Quarterly Federal Tax
Return (Form 941) for
tax years 2007 (1st qtr.),
2008 (1st, 2nd & 3rd
qtrs.), 2009 (1st, 2nd &
3rd qtrs.), 2010 (4th qtr.),
andfailingtofileU.S.
Corporation Income Tax
Return (Form 1120) for
2008)
Indefinite from
June 20, 2013
August 12, 20131442013–33 I.R.B.

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
Minnesota
RobbinsdaleMurry, Michael J.CPASuspended by decision
in expedited proceeding
under § 10.82 (conviction
under 26 U.S.C.
§ 7206(2), procuring
a false corporate tax
return)
Indefinite from
May 31, 2013
RochesterKirgis, Grant A.CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
May 2, 2013
Missouri
Saint LouisTsehaye, SemereUnenrolled Return
Preparer
Censured by consent for
admitted violation of
§ 10.51(a) (stipulated
order in the U.S.
District Court of
Kansas prohibiting
practitioner from certain
conduct related to return
preparation activities)
June 17, 2013
New Jersey
Fort DixJoseph, RigotUnenrolled Return
Preparer
Suspended by decision
in expedited proceeding
under § 10.82 (conviction
under 26 U.S.C.
§ 7206(2), aiding and
assisting in preparation of
false tax return)
Indefinite from
June 5, 2013
New York
North TonawandaMangione, Vincent P.Enrolled AgentSuspended by default
decision in expedited
proceeding under § 10.82
(conviction under 18
U.S.C. § 1344, bank
fraud, and 26 U.S.C.
§ 7201, tax evasion)
Indefinite from
June 24, 2013
North Carolina
Chapel HillHimmelberg,
Stephen M.
CPASuspended by default
decision in expedited
proceeding under § 10.82
(suspension of CPA
license)
Indefinite from
June 24, 2013
2013–33 I.R.B.145August 12, 2013

City & StateNameProfessionalDisciplinary SanctionEffective Date(s)
Designation
North Carolina (Continued)
RosmanDavis, Myra L.CPASuspended by decision
in expedited proceeding
under § 10.82 (revocation
of CPA license)
Indefinite from
June 5, 2013
Ohio
AkronLee, Michael R.CPASuspended by default
decision in expedited
proceeding under § 10.82
(conviction under 26
U.S.C. § 7206(1), filing
false tax returns)
Indefinite from
June 11, 2013
Tennessee
MorristownOsborne, Edwin P.CPASuspended by decision
in expedited proceeding
under § 10.82 (revocation
of CPA license)
Indefinite from
June 10, 2013
Virginia
ChesapeakeHarris, Paul M.CPASuspended by default
decision in expedited
proceeding under § 10.82
(suspension of CPA
license)
Indefinite from
June 5, 2013
Wyoming
BondurantCramer, William W.CPASuspended by default
decision in expedited
proceeding under § 10.82
(revocation of CPA
license)
Indefinite from
June 24, 2013
August 12, 20131462013–33 I.R.B.

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 ef-
fect:
Amplifieddescribes a situation where
no change is being made in a prior pub-
lished position, but the prior position is be-
ingextendedtoapplytoavariationofthe
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 withmodi-
fied,below).
Clarifiedis used in those instances
where the language in a prior ruling is be-
ing made clear because the language has
caused, or may cause, some confusion.
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
withamplifiedandclarified, 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
beingstatedinanewruling.
Supersededdescribes a situation where
the new ruling does nothing more than re-
state the substance and situation of a previ-
ously published ruling (or rulings). Thus,
the term is used to republish under the
1986 Code and regulations the same po-
sition published under the 1939 Code and
regulations. The term is also used when
it is desired to republish in a single rul-
ing a series of situations, names, etc., that
were previously published over a period of
time in separate rulings. If the new rul-
ing does more than restate the substance
of a prior ruling, a combination of terms
is used. For example,modifiedandsu-
persededdescribes 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 pub-
lished 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 rul-
ing has been supplemented several times, a
new ruling may be published that includes
the list in the original ruling and the ad-
ditions, and supersedes all prior rulings 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 fol
lowing abbreviations in current use
and for
merly used will appear in material
publis
hedintheBulletin.
A—Individual.
Acq.—A
cquiescence.
B—Individual.
BE—Beneficiary.
BK—Bank
.
B.T.A.—Board of Tax Appeals.
C—Individual.
C.B.—Cu
mulative Bulletin.
CFR—Code of Federal Regulations.
CI—City.
COOP—Coo
perative.
Ct.D.—Court Decision.
CY—County.
D—Decede
nt.
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—Emp
loyer.
ERISA—Employee Retirement Income Security Act.
EX—Executor.
F—Fiduc
iary.
FC—Foreign Country.
FICA—Federal Insurance Contributions Act.
FISC—Fo
reign International Sales Company.
FPH—Foreign Personal Holding Company.
F.R.—Federal Register.
FUTA—Fed
eral Unemployment Tax Act.
FX—Foreign corporation.
G.C.M.—Chief Counsel’s Memorandum.
GE—Grante
e.
GP—General Partner.
GR—Grantor.
IC—Insura
nce Company.
I.R.B.—Internal Revenue Bulletin.
LE—Lessee.
LP—Limited
Partner.
LR—Lessor.
M—Minor.
Nonacq.—No
nacquiescence.
O—Organization.
P—Parent Corporation.
PHC—Persona
l Holding Company.
PO—Possession of the U.S.
PR—Partner.
PRS—Pa
rtnership.
PTE—Prohibited Transaction Exemption.
Pub. L.—Public Law.
REIT—Re
al Estate Investment Trust.
Rev. Proc.—Revenue Procedure.
Rev. Rul.—Revenue Ruling.
S—Subsi
diary.
S.P.R.—Statement of Procedural Rules.
Stat.—Statutes at Large.
T—Target
Corporation.
T.C.—Tax Court.
T.D.—Treasury Decision.
TFE—Trans
feree.
TFR—Transferor.
T.I.R.—Technical Information Release.
TP—Taxpay
er.
TR—Trust.
TT—Trustee.
U.S.C.—Uni
ted States Code.
X—Corporation.
Y—Corporation.
Z—Corporat
ion.
2013–33 I.R.B.iAugust 12, 2013

Numerical Finding List
1
Bulletins 2013–27 through 2013–33
Announcements:
2013-35, 2013-27 I.R.B.46
2013-36, 2013-33 I.R.B.142
Notices:
2013-41, 2013-29 I.R.B.60
2013-42, 2013-29 I.R.B.61
2013-43, 2013-31 I.R.B.113
2013-44, 2013-29 I.R.B.62
2013-45, 2013-31 I.R.B.116
2013-46, 2013-31 I.R.B.117
2013-47, 2013-31 I.R.B.120
2013-48, 2013-31 I.R.B.120
2013-49, 2013-32 I.R.B.127
2013-50, 2013-32 I.R.B.133
Proposed Regulations:
REG-140789-12, 2013-32 I.R.B.136
Revenue Procedures:
2013-28, 2013-27 I.R.B.28
2013-29, 2013-33 I.R.B.141
2013-32, 2013-28 I.R.B.55
Revenue Rulings:
2013-13, 2013-32 I.R.B.124
2013-15, 2013-28 I.R.B.47
Treasury Decisions:
9620, 2013-27 I.R.B.1
9621, 2013-28 I.R.B.49
9622, 2013-30 I.R.B.64
9623, 2013-30 I.R.B.73
9624, 2013-31 I.R.B.86
1
A cumulative list of all revenue rulings, revenueprocedures, Treasury decisions, etc., publishedin Internal Revenue Bulletins 2013–1 through 2013–26 is in Internal Revenue Bulletin
2013–26, dated June 24, 2013.
August 12, 2013ii2013–33 I.R.B.

Finding List of Current Actions on
Previously Published Items
1
Bulletins 2013–27 through 2013–33
Notices:
2013-39
Amplified by
Notice 2013-47, 2013-31 I.R.B.
120
2013-40
Amplified by
Notice 2013-47, 2013-31 I.R.B.
120
Revenue Procedures:
81-60
Modified by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
83-59
Modified by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
86-42
Modified by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
90-52
Modified by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
96-30
Modified by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
2003-48
Obsoleted in part and superseded in part by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
2004-34
Modified and clarified by
Rev. Proc. 2013-29, 2013-33 I.R.B.
141
2009-25
Pilot program discontinued by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
2011-18
Modified and clarified by
Rev. Proc. 2013-29, 2013-33 I.R.B.
141
2012-25
Obsoleted in part by
Rev. Proc. 2013-28, 2013-27 I.R.B.
28
2013-1
Amplified and modified by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
2013-3
Amplified and modified by
Rev. Proc. 2013-32, 2013-28 I.R.B.
55
Treasury Decisions:
9612
Corrected by
Ann. 2013-35, 2013-27 I.R.B.
46
1
A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2013–1 through 2013–26 is in Internal Revenue Bulletin 2013–26, dated June 24, 2013.
2013–33 I.R.B.iiiAugust 12, 2013

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