Current Developments (Part II) footnotes

⁴³IRS Letter Rulings 200340023 (10/3/03) and 200418030 (4/29/04).

⁴⁴Rev. Proc. 2003-43, IRB 2003-23, 998.

⁴⁵See, e.g., IRS Letter Rulings 200346012 (11/14/03), 200407004 (2/13/04), 200414042 (4/2/04) and 200420027 (5/14/04).

⁴⁶See, e.g., IRS Letter Rulings 200341010 (10/10/03), 200345003 (11/7/03), 200404048 (1/23/04) and 200414017 (4/2/04).

⁴⁷IRS Letter Rulings 200340010 (10/3/03) and 200417021 (4/22/04).

⁴⁸IRS Letter Ruling 200419023 (5/7/04).

⁴⁹IRS Letter Ruling 200351013 (12/19/03).

⁵⁰IRS Letter Ruling 200414042 (4/2/04).

⁵¹IRS Letter Rulings 200351023 (12/19/03), 200404033 (1/23/04), 200414014 (4/2/04) and 200417024 (4/22/04).

⁵²IRS Letter Ruling 200423013 (6/4/04).

⁵³Rev. Proc. 2004-35, IRB 2004-23.

⁵⁴IRS Letter Rulings 200352014 (12/26/03) and 200407012 (2/13/04).

⁵⁵Rev. Proc. 2003-79, IRB 2003-45, 1036.

⁵⁶IRS Letter Ruling 200407006 (2/13/04).

⁵⁷RS Letter Rulings 200346016 (11/14/03) and 200347012 (11/21/03).

⁵⁸IRS Letter Ruling 200409012 (2/27/04).

⁵⁹IRS Letter Ruling 200329011 (7/18/03).

⁶⁰IRS Letter Ruling 200329012 (7/18/03).

⁶¹IRS Letter Ruling 200408021 (2/20/04).

⁶²See, e.g., IRS Letter Rulings 200345027 and 200345028 (both dated 11/7/03) and 200418031 (4/29/04).

⁶³IRS Letter Ruling 200411029 (3/12/04).

⁶⁴REG-106681-02 (4/1/04).

⁶⁵IRS Letter Rulings 200403083 (1/16/04), 200409011 (2/27/04), 200413009 (3/26/04) and 200422019 (5/28/04).

⁶⁶IRS Letter Rulings 200327004 (7/03/03) and 200414038 (4/2/04).

⁶⁷IRS Letter Ruling 200343012 (10/24/03).

⁶⁸IRS Letter Ruling 200411011 (3/12/04).

⁶⁹IRS Letter Ruling 200408017 (2/20/04).

⁷⁰IRS Letter Ruling 200402021 (1/9/04).

⁷¹Rev. Proc. 2004-14, IRB 2004-7, 489.

⁷²Rev. Proc. 2003-23, IRB 2003-11, 599.

⁷³Rev. Rul. 2004-50, IRB 2004-22, 977.

⁷⁴See John W. Marsh, TC Memo 2000-11.

⁷⁵IRS Letter Rulings 200344005 (10/31/03) and 200403081 (1/16/04).

⁷⁶IRS Letter Ruling 200341009 (10/10/03).

⁷⁷IRS Letter Ruling 200339026 (9/26/03).

₇₈ IRS Letter Ruling 200408011 (2/20/04).

⁷⁹IRS Letter Ruling 200409023 (2/27/04).

⁸⁰IRS Letter Ruling 200411036 (3/12/04).

⁸¹IRS Letter Ruling 200406016 (2/26/04).

⁸²Advanced Delivery & Chemical Systems Nevada, Inc., TC Memo 2003-250.

⁸³IRS Letter Ruling 200403031 (1/16/04).

⁸⁴IRS Letter Ruling 200348009 (11/28/03).

⁸⁵IRS Letter Ruling 200347005 (11/21/03).

⁸⁶IRS Letter Ruling 200344013 (10/31/03).

⁸⁷TD 9078 (7/17/03).

⁸⁸IRS Letter Rulings 200343024 (10/24/03) and 200344014 (10/31/03).

⁸⁹IRS Letter Ruling 200404037 (1/23/04).

⁹⁰See, e.g., IRS Letter Rulings 200350011 (12/12/03), 200407012 (2/13/04), 200422012 (5/28/04) and 200423017 (6/4/04).

⁹¹IRS Letter Rulings 200343003 and 200343004 (both dated 10/24/03).

⁹²IRS Letter Rulings 200401011 (1/2/04) and 200417014 (4/22/04).

⁹³Alphonse Mourad, 121 TC 1 (2003).

⁹⁴Phillip Aaron, TC Memo 2004-65.

⁹⁵IRS Letter Rulings 200411026 and 200411027 (both dated 3/12/04).