³PK Ventures, Inc., TC Memo 2006-36.

⁴Schumacher Trading Partners II, Ct. Fed. Cls., 7/31/06; and Grapevine Imports, Ltd., Ct. Fed. Cls., 6/14/06.

⁵Rev. Rul. 2006-11, IRB 2006-12, 635.

⁶TD 9240 (2/13/06).

⁷TD 9253 (3/14/06).

⁸REG 124152-06 (9/5/06).

⁹IRS Letter Ruling 200606009 (2/10/06).

¹⁰TD 9289 (10/11/06).

¹¹TIFD III-E, Inc., 2d Cir., 8/3/06, rev’g and remd’g 342 FSupp2d 94 (DC CT 2004).

¹²Timothy J. Burke, TC Memo 2005-297.

¹³Terry Nathan Norman, TC Summ. Op. 2006-102.

¹⁴REG-144620-04 (11/18/05).

¹⁵TD 9292 (10/18/06); for a discussion, see Rollinson, Tax Clinic, “Final Regs. on Partnership Allocations of CFTEs,” 38 The Tax Adviser 12 (January 2007).

¹⁶Rev. Rul. 2004-43, IRB 2004-18, 842

¹⁷Rev. Rul. 2005-10, IRB 2005-7, 492.

¹⁸See Notice 2005-15, IRB 2005-7, 527.

¹⁹IRS Letter Ruling 200631014 (8/4/06).

²⁰IRS Letter Ruling 200633019 (8/18/06).

²¹Rev. Rul. 99-5, 1999-1 CB 434.

²²TD 8996 (5/17/02).

²³Rev. Proc. 2002-38, 2002-1 CB 1037, clarifying and superseding Rev. Proc. 87-32, 1987-2 CB 396.

²⁴Rev. Proc. 2006-46, IRB 2006-45, 859.

²⁵Notice 2005-14, IRB 2005-7, 498; REG-105847-05 (11/4/05); and TDs 9263 (6/1/06) and 9293 (10/18/06); for a discussion, see Giacoletti, Tax Clinic, “Highlights of the Sec. 199 Final Regs.,” 37 The Tax Adviser 454 (August 2006).

²⁶Rev. Proc. 2006-47, IRB 2006-45, 86.

²⁷Notice 2005-1, IRB 2005-2, 274.

²⁸REG-15808-04 (9/25/05).

²⁹Jacob Ramsburg, Jr., TC Memo 2005-252.

³⁰Notice 2006-14, IRB 2006-8, 498.

³¹IRS Letter Rulings 200631010 (8/4/06) and 200615015 (4/14/06).

³²IRS Letter Rulings 200616001 and 200616023 (both dated 4/21/06).

³³IRS Letter Ruling 200614008 (4/7/06).

³⁴IRS Letter Rulings 200637008 (9/15/06); 200616023 (4/21/06); 200614020, 200614021 and 200614022 (all dated 4/7/06); 200615019 (4/14/06); and 200606004 (2/10/06).

³⁵IRS Letter Ruling 200626003 (6/30/06).