Teaching an Old Dog New Tricks: CRTs and UBTI — footnotes

¹ See Sec. 664(c) as it existed prior to amendment by TRAHCA ’06 Section 424(a).

² See Sec. 514.

³ See Regs. Sec. 1.664-1(c).

⁴ Newhall Unitrust, 105 F3d 482 (9th Cir. 1997), aff’g 104 TC 236 (1995).

⁵ IRS Letter Ruling (TAM) 9651001 (12/20/96).