Karlinsky
footnotes
1TD 8852 (12/21/99).
2David A. Gitlitz,
182 F3d 1143 (10th Cir. 1999), aff'g TC Memo 1998-71;
Supreme Court oral argument will be heard on Oct. 2,
2000.
3Rev. Proc. 2000-22, IRB
2000-20, 1008.
4See IRS Statistics of
Income Bulletin (Spring 2000).
5See Rev. Proc. 97-40,
1997-2 CB 488, amplified and superseded by Rev. Procs.
97-48, 1997-2 CB 521, and 98-55, 1998-2 CB 645.
6See, e.g., IRS Letter Rulings
200019028 (2/14/00), 200014028 (1/10/00), 200012059
(12/21/99) and 200009035 (12/6/99).
7Xavier J.R. Avula, TC
Memo 2000-97.
8Lloyd L. Barber, Jr., TC
Memo 1999-260.
9Rev. Proc. 98-55, note 5
supra.
10See, e.g., IRS Letter
Rulings 200018029 (2/2/00), 200015025 (1/12/00) and
200012057 (12/21/99).
11See, e.g., IRS Letter
Rulings 200019033 (2/15/00), 200005009 (11/3/99) and
200002016 (10/14/99).
12IRS Letter Rulings 200017049
(1/24/00), 200013007 (12/22/99) and 200007023 (11/19/99).
13IRS Letter Ruling
200018054 (2/2/00).
14IRS Letter Ruling
200013040 (1/3/00).
15See, e.g., IRS Letter
Rulings 200018048 (2/10/00), 200014027 (1/7/00) and
200005034 (11/9/99).
16IRS Letter Ruling
200012075 (12/23/99).
17IRS Letter Ruling
200010044 (12/14/99).
18IRS Letter Ruling 200025034
(3/24/00).
19IRS Letter Ruling
200007016 (11/17/99).
20IRS Letter Ruling 9944030
(8/9/99).
21IRS Letter Ruling 9952076
(9/28/99).
22IRS Letter Ruling
200010023 (12/7/99).
23Albert J. Pirro,
212 F3d 1281 (2d Cir. 2000).
24Rev. Proc. 99-51, IRB 1999-52, 760.
25See, e.g., IRS Letter
Rulings 9942009 (7/16/99) and 9946028 (8/5/99).
26TD 8869 (1/21/00).
27IRS Letter Ruling
200020032 (2/16/00); see also IRS Letter Rulings
200020033 (2/16/00) and 200008016 (11/18/99).
28IRS Letter Ruling 9944024
(8/6/99).
29See, e.g., IRS Letter
Rulings 200013022 (12/29/99), 200008013 (11/18/99) and
200002031 (10/15/99).
30IRS Letter Rulings 9952077
(9/28/99) and 200002024 (10/13/99).
31IRS Letter Ruling
200008027 (11/29/99).
32IRS Letter Ruling
200010038 (12/13/99).
33IRS Letter Ruling 9937037
(6/23/99).
34IRS Letter Rulings
200005012 (11/4/99) and 200007022 (11/19/99).
35IRS Letter Rulings
9935013–15 and 9935018 (all dated 5/28/99).
36IRS Letter Ruling 9937034
(6/22/99).
37IRS Letter Ruling 9938035
(6/24/99).
38IRS Letter Ruling 9939043
(7/2/99).
39IRS Letter Ruling
200001004 (10/8/99).
40IRS Letter Ruling
200011030 (12/17/99); see also IRS Letter Rulings
200005014 (11/5/99) and 9946028 (8/5/99).
41IRS Letter Ruling 9935035
(6/4/99).
42IRS Letter Ruling 200017030
(1/31/00).
43IRS Letter Rulings
200006025 (11/5/99) and 200010034 (12/10/99).
44IRS Letter Ruling 9939029
(7/6/99).
45IRS Letter Ruling
200009029 (12/3/99).
46TD 8883 (5/11/00).
47IRS Letter Ruling
200008015 (11/18/99).
48IRS Letter Rulings 200003011
(10/19/99) and 9947025 (9/12/99).
49IRS Letter Ruling 9942037;
see also IRS Letter Rulings 9935046 and 9935047 (both
dated 6/7/99).
50IRS Letter Ruling 9935044
(6/6/99); see also IRS Letter Rulings 20006042 (11/15/99)
and 200010051 (12/8/99).
51IRS Letter Ruling 9950018
(9/16/99).
52IRS Letter Ruling 9935043
(6/4/99).
53IRS Letter Rulings
200012003-200012044 (all dated 11/15/99).
54IRS Letter Ruling 9942017
(7/22/99).
55IRS Letter Rulings
200011054 and 200011055 (both dated 12/15/99).
56IRS Letter Ruling
200017023 (1/28/00).
57IRS Letter Rulings 9952053
(10/1/99) and 9952036 (9/30/99).
58IRS Letter Rulings 9941034
(7/19/99) and 9939008 (6/24/99).
59IRS Letter Rulings
200020038 (2/17/00), 200017014 (1/21/00), 9935020
(6/1/99) and 9929011 (4/19/99). In IRS Letter Ruling
200020022 (2/15/00), the IRS ruled the termination
inadvertent when a trust failed to make a timely ESBT
election.
60TD 8842 (11/9/99).
61IRS Letter Rulings
200001039 (10/4/99) and 200019007 (2/15/00); see also IRS
Letter Ruling 200025022 (3/22/00).
62IRS Letter Ruling
200019007 (2/15/00); see also IRS Letter Ruling 200025022
(3/22/00).
63IRS Letter Ruling 9952058
(10/4/99).
64IRS Letter Ruling
200003044 (10/14/99).
65IRS Letter Ruling 9952072
(9/27/99).
66IRS Letter Ruling
200011024 (12/16/99).
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