Individuals: Current Developments— footnotes

¹See Tax Clinic, 37 The Tax Adviser 6 (January 2006).

²P.L. No. 109-58 (8/8/05).

³P.L. No. 109-59 (8/10/05).

⁴Notice 2006-9, IRB 2006-6, 413.

⁵Notice 2005-14, IRB 2005-7, 498.

⁶John Banks, 125 S.Ct. 826 (2005).

⁷IRS Letter Ruling 200504012 (1/28/05).

⁸Rev. Rul. 2005-74, IRB 2005-51, 1153.

⁹Rev. Rul. 2005-11, IRB 2005-14, 816.

¹⁰Ronald J. Speltz, 124 TC 165 (2005).

¹¹Randolph George, 420 F3d 991 (9th Cir. 2005).

¹²Robert J. Merlo, TC Memo 2005-178.

¹³Augustin B. Jombo, 398 F3d 661 (DC Cir. 2005).

¹⁴David E. Jones, 355 FSupp2d 1292 (DC AL 2005).

¹⁵Warren L. Baker, 338 F3d 789 (7th Cir. 2003).

¹⁶Rev. Proc. 2004-64, 2004 IRB-49, 898.

¹⁷Ann. 2005-71, IRB 2005-41, 714.

¹⁸Rev. Proc. 2005-78, IRB 2005-51, 1177.

¹⁹Rev. Proc. 2005-13, IRB 2005-12, 759.

²⁰Rev. Rul. 2005-52, IRB 2005-35, 423; see “Tool Allowances Based on Actual Costs,” Tax Trends, 36 The Tax Adviser 713 (November 2005).

²¹Rev. Proc. 2005-10, IRB 2005-3, 341.

²²Notice 2005-44, IRB 2005-25, 1287.

²³Betty Kendrix, TC Memo 2006-9.

²⁴Richard Hurst, 124 TC 16 (2005).

²⁵Rev. Rul. 2005-24, IRB 2005-16, 892.

²⁶Rev. Rul. 2005-25, IRB 2005-18, 971.

²⁷John M. Dunkin, 124 TC No. 10 (2005).

²⁸Dennis Lofstrom, 125 TC No. 13 (11/22/05).

²⁹Fred Misko, TC Memo 2005-166.

³⁰Ann. 2005-80, IRB 2005-46, 967.

³¹IR-2005-38.