¹Est. of Melvin W. Ballantyne, 341 F3d 802 (8th Cir. 2003).

²Comtek Expositions, TC Memo 2003-135.

³Walter L. Medlin, TC Memo 2003-224.

⁴Notice 2003-54, IRB 2003-33, 363.

⁵See Regs. Sec. 1.6011-4(b)(2).

⁶Rev. Proc. 2003-24, IRB 2003-11, 599.

⁷Rev. Proc. 2003-25, IRB 2003-11, 601.

⁸Charles T. McCord, 120 TC 358 (2003).

⁹MAS One Limited Partnership, SD OH, 7/10/03.

¹⁰Rev. Proc. 93-27, 1993-2 CB 343.

¹¹Rev. Proc. 2001-43, 2001-2 CB 191.

¹²IRS Letter Ruling 200329001 (7/18/03).

¹³REG-103580-02 (1/22/03).

¹⁴IRS Letter Ruling 200317011 (4/25/03).

¹⁵IRS Letter Ruling 200323015 (6/6/03).

¹⁶TD 8996 (5/17/02).

¹⁷Rev. Procs. 2002-37, IRB 2002-22,1030; 2002-38, IRB 2002-22, 1037; and 2002-39; IRB 2002-22, 1046.

¹⁸Rev. Proc. 2002-38, note 17 supra, clarifying and superseding Rev. Proc. 87-32, 1987-2 CB 396.

¹⁹Rev. Proc. 2003-79, IRB 2003-45, 10.

²⁰TD 9049 (3/18/03).

²¹Rev. Rul. 2003-56, IRB 2003-23, 985.

²²REG-106736-00 (6/24/03); TD 9062 (6/24/03).

²³IRS Letter Ruling 200340024 (10/3/03).

²⁴IRS Letter Ruling (CCA) 200315021 (4/11/03); for details, see Penick, Tax Clinic, Prop. Regs. on Partnership Withholding on Foreign Partners, 35 The Tax Adviser 14 (January 2004).

²⁵REG-108524-00 (9/3/03).

²⁶Rev. Proc. 89-31, 1989-1 CB 895.

²⁷REG-116914-03 (7/2/03).

²⁸IRS Letter Ruling 200323015 (6/6/03).

²⁹REG-128203-2 (8/6/03).

³⁰Curtis R. Bitker, TC Memo 2003-209.

³¹IRS Letter Ruling 200341005 (10/10/03).

³²For a discussion of the proposed regulations in this area, see Orbach and Heller, Merger and Division Prop. Regs., 31 The Tax Adviser 854 (December 2000).

³³IRS Letter Ruling 200339031 (9/26/03).

³⁴IRS Letter Rulings 200343022 (10/24/03), 200336006 (9/5/03), 200328014 (7/11/03) and 200318040 (5/2/03).

³⁵See IRS Letter Rulings 200318059 (5/2/03) and 200316021 (4/18/03).

³⁶TD 9059 (6/9/03).