Partners & Partnerships: Current Developments — footnotes

¹ Robert L. Allum, TC Memo 2005-177.

² Ronnie O. Craft, TC Memo 2005-197.

³ Olsen-Smith, Ltd., TC Memo 2005-174.

⁴ TD 9200 (5/13/05).

⁵ Est. of Wayne C. Bongard, 124 TC 95 (2005).

⁶ For more details, see Satchit, “Bongard: Tax Court Incorrectly Expands Sec. 2036(a)’s Application,” 36 The Tax Adviser 476 (August 2005).

⁷ Santa Monica Pictures, LLC, TC Memo 2005-104.

⁸ REG-105346-03 (5/24/05); for details, see Cantrell, Personal Financial Planning, “Partnership Interest for Services Regs. Offer Estate Planners a ‘Bona Fide’ Solution,” 36 The Tax Adviser 636 (October 2005).

⁹ Rev. Proc. 2003-32, 2003-1 CB 803.

¹⁰ Rev. Proc. 2003-84, 2003-2 CB 1159.

¹¹ Rev. Proc. 2005-20, IRB 2005-18, 990.

¹² TD 9207 (5/24/05).

¹³ Notice 2005-29, IRB 2005-13, 796.

¹⁴ See TD 9207, note 12 supra.

¹⁵ IRS Letter Ruling 200530013 (7/29/05).

¹⁶ TD 9193 (3/21/05).

¹⁷ Rev. Rul. 2004-43, IRB 2004-18, 842.

¹⁸ See Rev. Rul. 2005-10, IRB 2005-7, 492.

¹⁹ See Notice 2005-15, 2005-IRB 2005-7, 527.

²⁰ PK Ventures, Inc., TC Memo 2005-56.

²¹ REG-149519-03 (11/26/04).

²² Chief Counsel Advice 200513022 (11/15/04).

²³ Notice 2005-8, IRB 2005-4, 368.

²⁴ Whitman & Ransom, TC Memo 2005-172.

²⁵ IRS Letter Ruling 200538005 (9/23/05).

²⁶ IRS Letter Rulings 200541030 (10/14/05); 200537008 (9/16/05); 200524018 (6/17/05); and 200509017 (3/4/05).

²⁷ IRS Letter Rulings 200530018 (7/29/05) and 200507007 (2/18/05).

²⁸ IRS Letter Rulings 200531015 and 200531016 (both dated 8/5/05), and 200530015 (7/29/05).

²⁹ IRS Letter Ruling 200537016 (9/16/05).

³⁰ Notice 2005-32, IRB 2005-16, 895.