²²IRS Letter Ruling 200211023 (12/14/01).

²³Rev. Proc. 98-55, 1998-2 CB 645.

²⁴See, e.g., IRS Letter Rulings 200204009 (10/18/01) and 200140044 (7/6/09).

²⁵See, e.g., IRS Letter Rulings 200215040 (1/14/01) and 200148027 (8/27/01).

²⁶See, e.g., IRS Letter Rulings 200217018 (1/17/02) and 200210052 (12/11/01).

²⁷IRS Letter Ruling 200205024 (10/29/01).

²⁸IRS Letter Ruling 200144023 (8/6/01).

²⁹IRS Letter Ruling 200148031 (8/28/01).

³⁰TD 8996 (5/16/02).

³¹Rev. Procs. 2002-37, IRB 2002-22, 1030; 2002-38, IRB 2002-22, 1037; and 2002-39, IRB 2002-22, 1046.

³²Rev. Proc. 2002-38, note 31 supra, clarifying and superseding Rev. Proc. 87-32, 1987-2 CB 396.

³³IRS Letter Ruling 200201005 (9/27/01); see also IRS Letter Rulings 200215006 (12/22/01) and 200221035 (2/21/02).

³⁴IRS Letter Ruling 200217048 (1/24/02).

³⁵IRS Letter Ruling 200130008 (4/20/01).

³⁶IRS Letter Ruling 200205044 (11/7/01).

³⁷See Rev. Proc. 2002-3, IRB 2001-1, 117, section 5.04.

³⁸IRS Letter Rulings 200149027 (9/5/01), 200146051 (8/21/01) and 200144016 (8/2/01).

³⁹See, e.g., IRS Letter Rulings 200208006 (11/15/01), 200205022 (10/26/01) and 200204028 (10/23/01).

⁴⁰See, e.g., IRS Letter Rulings 200217034 (1/23/02), 200203017 (10/11/01), 200218033 (2/5/02) and 200206023 (11/7/01).

⁴¹IRS Letter Ruling 200147034 (8/17/01).

⁴²IRS Letter Ruling 200144021 (8/1/01).

⁴³IRS Letter Ruling 200217045 (1/24/02).

⁴⁴IRS Letter Ruling 200147045 (8/22/01).

⁴⁵IRS Letter Rulings 200206011 (11/1/01) and 200203057 (10/19/01).

⁴⁶IRS Letter Ruling 200147043 (8/21/01).

⁴⁷IRS Letter Rulings 200140040, 200140043 and 200140046 (all dated 7/5/01).

⁴⁸IRS Letter Rulings 200205004 (10/22/01), 200204027 (10/23/01) and 200140050 (7/6/01).

⁴⁹IRS Letter Ruling 200216008 (1/15/02).

⁵⁰IRS Letter Ruling 200147046 (8/22/01).

⁵¹IRS Letter Ruling 200148035 (8/29/01).

⁵²TD 8994 (5/13/02).

⁵³REG-106431-01 (8/24/01).

⁵⁴IRS Letter Rulings 200218017 (1/29/02) and 200147038 (8/20/01).