Current Developments — footnotes

¹ REG-15062-03 (7/15/04).

² John D. Draper, Ct. Fed. Cls., 10/5/04.

³ Morris A. Weiner, 5th Cir., 10/25/04.

⁴ Chief Counsel Advice (CCA) 200414045 (4/2/04).

⁵ Rev. Rul. 2004-3, IRB 2004-7, 486.

⁶ IRS Letter Ruling 200420012 (5/14/04).

⁷ See Notice 2004-31, IRB 2004-17, 830.

⁸ Estate of Lea K. Hillgren, TC Memo 2004-46.

⁹ IRS Letter Ruling 200420020 (5/14/04).

¹⁰ Rev. Proc. 2003-84, IRB 2003-48.

¹¹ TD 9094 (11/10/03).

¹² REG-128767-04 (8/12/04).

¹³ IPO II, 122 TC 295 (2004).

¹⁴ IRS Letter Ruling 200436011 (9/3/04).

¹⁵ See, e.g., IRS Letter Rulings 200443031 (10/22/04); 200431009 (7/30/04); 200426014 (6/25/04) and 200413004 (3/26/04).

¹⁶ Timothy J. Phelan, TC Memo 2004-206.

¹⁷ TD 9126 (5/6/04).

¹⁸ REG-116914-03 (7/2/03).

¹⁹ TD 9121 and REG-139792-02 (both dated 4/21/04).

²⁰ TD 9137 (7/16/04).

²¹ REG-160330-02 (11/24/03).

²² Rev. Rul. 2004-43, IRB 2004-18, 842.

²³ Rev. Rul. 2004-49, IRB 2004-21, 939.

²⁴ IRS Letter Ruling 200438029 (9/17/04).

²⁵ Rev. Rul. 2004-59, IRB 2004-24, 1050.

²⁶ IRS Letter Ruling 200414013 (4/2/04).

²⁷ Harbor Cove Marina Partners Partnership, 123 TC 64 (2004).

²⁸ IRS Letter Rulings 200439019 (9/24/04); 200431011 (7/30/04); 200425035 (2/25/04); and 200420008 (1/27/04).

²⁹ IRS Letter Rulings 200440022 (10/1/04) and 200443026 (10/22/04).