³³Rev. Proc. 2003-43, IRB 2003-28, 99.

³⁴Martin Higbee, TC Summ. Op. No. 2002-128.

³⁵See note 33, supra.

³⁶See, e.g., IRS Letter Rulings 200311004 (3/14/03), 200303042 (1/17/03) and 200242014 (10/18/02).

³⁷See IRS Letter Rulings 200318004 (5/2/03), 200309015 (2/28/03) and 200303035 (1/17/03).

³⁸See IRS Letter Rulings 200323031 (6/6/03), 200318030 (5/2/03) and 200302024 (1/10/03).

³⁹See IRS Letter Rulings 200314020 (4/4/03), 200307005 (2/14/03), 200252081 (12/26/02), 200248023 (11/29/02) and 200247005 (11/22/02).

⁴⁰IRS Letter Ruling 200324050 (6/13/03).

⁴¹IRS Letter Ruling 200323035 (6/6/03).

⁴²IRS Letter Ruling 200301038 (1/3/03).

⁴³IRS Letter Ruling 200313006 (3/28/03).

⁴⁴IRS Letter Ruling 200326023 (6/27/03).

⁴⁵See IRS Letter Ruling 200252085 (12/27/02) for a similar situation with the same outcome.

⁴⁶IRS Letter Rulings 200307079 (2/14/03) and 200251005 (12/20/02).

⁴⁷IRS Letter Rulings 200318035 and 200318018 (both dated 5/2/03).

⁴⁸IRS Letter Ruling 200308035 (2/21/03).

⁴⁹IRS Letter Ruling 200314016 (4/4/03).

⁵⁰See, e.g., IRS Letter Rulings 200324033 (6/13/03), 200303031 (1/17/03) and 200245025 (11/8/02).

⁵¹See IRS Letter Rulings 200310022 (3/7/03), 200308002 (2/21/03), 200252037 (12/27/02) and 200245007 (11/8/02).

⁵²See IRS Letter Ruling 200303046 (1/17/03).

⁵³IRS Letter Rulings 200327004 (7/3/03) and 200240043 (10/4/02).

⁵⁴IRS Letter Rulings 200326007 (6/27/03), 200252078 (12/27/02) and 200247027 (11/22/02).

⁵⁵IRS Letter Rulings 200316030 (4/18/03), 200308003 (2/21/03), 200306029 (2/7/03), and 200303033 (1/17/03)

⁵⁶IRS Letter Rulings 200250007 (12/13/02) and 200250008 (12/13/02).

⁵⁷IRS Letter Ruling 200318021(5/2/03).

⁵⁸IRS Letter Ruling 200326016 (6/27/03).

⁵⁹IRS Letter Ruling 200303033 (1/17/03).

⁶⁰IRS Letter Ruling 200306033 (2/7/03).

⁶¹IRS Letter Ruling 200245008 (11/8/02).

⁶²IRS Letter Rulings 200316012 (4/18/03), 200309018 (2/28/03) and 200242024 (10/18/02).

⁶³IRS Letter Ruling 200311005 (3/14/03).

⁶⁴IRS Letter Ruling 200250009 (12/13/02).

⁶⁵IRS Letter Ruling 200246026 (11/15/02).

⁶⁶IRS Letter Ruling 200306029 (2/7/03).

⁶⁷IRS Letter Ruling 200307070 (2/14/03).

⁶⁸IRS Letter Ruling 200327020 (7/3/03).

⁶⁹See e.g., IRS Letter Rulings 200320001 (5/16/03), 200308036 (2/21/03) and 200305020 and 200305021 (both dated 1/31/03).

⁷⁰IRS Letter Ruling 200247030 (11/22/02).

⁷¹See, e.g., IRS Letter Rulings 200327019 (7/3/03), 200311019 (3/14/03), 200250016 (12/13/02) and 200246018 (11/15/02).

⁷²IRS Letter Rulings 200252038200252054 (12/27/02) and 200326027 (6/27/03).

⁷³IRS Letter Ruling 200303032 (1/17/03).

⁷⁴Alphonse Mourad, 121 TC No. 1 (7/1/03).

⁷⁵IRS Letter Rulings 200315020 (4/11/03) and 200252033 (12/27/02).