³⁰2000 TNT 191-46.

³¹IRS Letter Ruling 200110025 (12/8/00).

³²Notice 2000-56, IRB 2000-43, 393; see Rev. Proc. 92-64, 1992-2 CB 422, for the model grantor trust.

³³TD 8883 (5/11/00, corrected 6/14/00).

³⁴IRS Letter Ruling 200039028 (6/29/00).

³⁵Rev. Rul. 55-747, 1955-2 CB 228.

³⁶Notice 2001-10, IRB 2001-5, 459, revk'g Rev. Rul. 55-747, note 35 supra, and modifying Rev. Ruls. 66-110, 1966-1 CB 12 and 67-154, 1967-1 CB 11.

³⁷Rev. Rul. 66-110, note 36 supra.

³⁸Rev. Rul. 67-154, note 36 supra.

³⁹IRS Letter Ruling (TAM) 9604001 (9/8/95).

⁴⁰Notice 2000-38, IRB 2000-33, 174.

⁴¹Notice 2001-14, IRB 2001-6, 516, obsolet'g Rev. Rul. 71-52, 1971-2 CB 278, and modify'g Notice 87-49, 1987-2 CB 355.

⁴²Rev. Rul. 71-52, note 41 supra.

⁴³Notice 87-49, note 41 supra.

⁴⁴Ann. 2000-97, IRB 2000-48, 557.

⁴⁵Ann. 2001-7, IRB 2001-3, 357, amend'g Ann. 2000-97, note 44 supra.

⁴⁶Rev. Rul. 2001-1, IRB 2001-9, 726.

⁴⁷Mark Scully v. US Wats, Inc., 3d Cir., 2/1/01.

⁴⁸William Aramony v. United Way of America, 2d Cir., 6/20/01, rev'g and rem'g 86 F.Supp.2d 199 (SDNY, 1999).

⁴⁹Rev. Rul. 80-359, 1980-2 CB 136.

⁵⁰See Erickson, Tax Clinic, "IRS Clarifies Rev. Proc. on Partnership Interest for Services," 32 The Tax Adviser 741 (November 2001).

⁵¹TD 8928 (1/9/01), amending TD 8812 (2/2/99, corrected 3/24/99).

⁵²See 29 CFR part 825 (Sections 825.100-825.800).

⁵³ERISA Opinion Letter 2001-02A (2/15/01).

⁵⁴Neonatology Associates, P.A., 115 TC No. 5 (2000).

⁵⁵P.L. 106-554, Section 104.

⁵⁶TD 8933 (1/10/01).

⁵⁷Sutherland Lumber-Southwest, Inc., 255 F3d 495 (8th Cir. 2001), aff'g 114 TC 197 (2000).