¹For a discussion, see Sawyers and Whitlock, "Estates, Trusts & Gifts: Post-EGTRRA Analysis and Planning," 32 The Tax Adviser 822 (December 2001).

²For a discussion, see Hegt, "EGTRRA Lowers Rates and Expands Credits, Education Benefits," 32 The Tax Adviser 677 (October 2001).

³IR-2001-26 (2/26/01).

⁴FSA 200134002 (8/28/01).

⁵FSA 200128053 (7/17/01).

⁶Boca Investerings Partnership, DC DC, 10/5/01.

⁷Salina Partnership LP, TC Memo 2000-352.

⁸Rev. Proc. 93-27, 1993-2 CB 343.

⁹Rev. Proc. 2001-43, IRB 2001-34, 191.

¹⁰IRS Letter Ruling 200123035 (3/8/01).

¹¹Est. of W.W. Jones, II, 116 TC 121 (2001).

¹²Est. of Albert Strangi, 115 TC 478 (2000).

¹³IRS Letter Ruling 200125053 (3/23/01); see also IRS Letter Rulings 200121016 (2/14/01) and 200118039 (2/5/01).

¹⁴IRS Letter Ruling 200125013 (3/15/01).

¹⁵TD 8965 (10/3/01).

¹⁶FSA 200112005 (3/26/01).

¹⁷Service Center Advice (SCA) 200135029 (9/5/01).

¹⁸Notice 2001-34, IRB 2001-23, 1302.

¹⁹Notice 2001-35, IRB 2001-23, 1314; see Beattie, Tax Clinic, "Adopting, Retaining and Changing Accounting Periods," 32 The Tax Adviser 575 (September 2001).

²⁰REG-104876-00 (1/17/01).

²¹IRS Letter Ruling 200113021 (12/28/00).

²²REG-106702-00 (1/3/01, corrected 2/27/01).

²³Dynadeck Rotary Systems Ltd., TC Memo 2000-382.

²⁴IRS Letter Ruling 200120020 (2/13/01).

²⁵FSA 200131013 (5/1/01).

²⁶David H. Hillman, 250 F3d 228 (4th Cir. 2001), rev'g 114 TC 103 (2000).

²⁷Aron B. Katz, 116 TC 5 (2001).

²⁸Rev. Proc. 2001-36, IRB 2001-23, 1326.

²⁹Notice 2001-64, IRB 2001-41, 316.

³⁰IRS Letter Ruling 200138028 (6/21/01).

³¹Notice 2001-5, IRB 2001-3, 327.

³²FSA 200132009 (8/14/01).

³³See Robert D. Beard, 82 TC 766 (1984), aff'd per cur., 793 F2d 139 (6th Cir. 1986).

³⁴For a discussion of proposed regulations in this area, see Orbach and Heller, "Merger and Division Prop. Regs.," 31 The Tax Adviser 854 (December 2000).

³⁵TD 8925 (1/4/01).

³⁶IRS Letter Ruling 200130025 (4/30/01); see also IRS Letter Rulings 200128052 (4/18/01) and 200123049 (3/12/01).

³⁷IRS Letter Ruling 200110023 (12/7/00).

³⁸IRS Letter Ruling 200120023 (2/13/01).