S Corporations: Current Developments (Part I) footnotes

¹Rev. Proc. 2003-43, IRB 2003-23, 998.

²See, e.g., IRS Letter Rulings 200521024 (5/27/05), 200509018 (3/4/05), 200452031 (12/24/04) and 200446012 (11/12/04).

³See, e.g., IRS Letter Rulings 200520020 (5/20/05), 200514004 (4/8/05), 200448004 (11/26/04) and 200441017 (10/8/04).

⁴IRS Letter Rulings 200522009 (6/3/05) and 200443018 (10/22/04).

⁵IRS Letter Ruling 200521020 (5/27/05).

⁶IRS Letter Rulings 200518032 (5/6/05), 200504011 (1/28/05), 200449005 (12/3/04) and 200442029 (10/15/04).

⁷TD 9203 (5/23/05).

⁸Rev. Proc. 2004-48, IRB 2004-32, 172.

⁹For more details, see Brooks, Tax Clinic, The AJCA Aids Financial Institutions Seeking S Status, 36 The Tax Adviser 534 (September 2005).

¹⁰IRS Letter Ruling 200441010 (10/8/04).

¹¹IRS Letter Ruling 200502021 (1/14/05).

¹²IRS Letter Ruling 200447003 (11/19/04).

¹³IRS Letter Ruling 200503020 (1/21/05).

¹⁴IRS Letter Ruling 200510011 (3/11/05).

¹⁵IRS Letter Ruling 200509006 (3/4/05)

¹⁶See, e.g., IRS Letter Rulings 200520002 (5/20/05), 200502005 (1/14/05) and 200450020 (12/10/04).

¹⁷Rev. Proc. 2004-49, 2004 IRB-33, 210.

¹⁸IRS Letter Ruling 200513021 (4/1/05).

¹⁹IRS Letter Ruling 200521013 (5/27/05).

²⁰Rev. Rul. 2004-85, IRB 2004-33, 189.

²¹See, e.g., IRS Letter Rulings 200517011 (4/29/05), 200507012 (2/18/05), 200503016 (1/21/05), 200448011 (11/26/04) and 200446009 (7/21/04).

²²IRS Letter Ruling 200451010 (12/17/04).

²³IRS Letter Ruling 200448037 (11/26/04).

²⁴IRS Letter Rulings 200509007 and 200509008 (both dated 3/4/05).

²⁵IRS Letter Ruling 200518052 (5/6/05).

²⁶IRS Letter Rulings 200452009 and 200452011 (both dated 12/24/04).

²⁷IRS Letter Ruling 200448041 (11/26/04).

²⁸IRS Letter Ruling 200448003 (11/26/04).

²⁹IRS Letter Ruling 200520017 (5/20/05).

³⁰IRS Letter Ruling 200513001 (4/1/05).

³¹IRS Letter Ruling 200511005 (3/18/05).

³²IRS Letter Ruling 200451011 (12/17/04).

³³IRS Letter Ruling 200501013 (1/7/05).

³⁴IRS Letter Ruling 200507003 (2/18/05).

³⁵See, e.g., IRS Letter Rulings 200505019 (2/4/05), 200448044 (11/26/04) and 200444017 (10/29/04).

³⁶IRS Letter Ruling 200441009 (10/8/04).

³⁷IRS Letter Ruling 200510009 (3/11/05).

³⁸See, e.g., IRS Letter Rulings 200518020 (5/6/05), 200510023 (3/11/05), 200453006 (12/31/04) and 200444012 (10/29/04).

³⁹See, e.g., IRS Letter Rulings 200518004 (5/6/05), 200505001 (2/4/05) and 200448010 (11/26/04).

⁴⁰IRS Letter Ruling 200515002 (4/15/05).

⁴¹IRS Letter Ruling 200444007 (10/29/04).

⁴²See, e.g., IRS Letter Rulings 200519044 (5/13/05), 200508012 (2/25/05), 200502024 (1/14/05) and 200501014 (1/7/05).

⁴³IRS Letter Ruling 200510024 (3/11/05).

⁴⁴IRS Letter Ruling 200505012 (2/4/05).

⁴⁵IRS Letter Ruling 200446010 (11/12/04).

⁴⁶IRS Letter Ruling 200451021 (12/17/04).

⁴⁷IRS Letter Rulings 200516002 (4/22/05), and 200513003, 200513004 and 200513005 (each dated 4/1/05).

⁴⁸IRS Letter Ruling 200517006 (4/29/05).

⁴⁹Alphonse Mourad, 121 TC 1 (2003).

⁵⁰Alphonse Mourad, 387 F3d 27 (1st Cir. 2004).

⁵¹IRS Letter Ruling 200518045 (5/6/05).

⁵²IRS Letter Ruling 200506007 (2/11/05).