Current Developments (Part I)— footnotes

¹ Notice 2005-91, IRB 2005-51, 1164.

² IRS Letter Ruling 200548012 (12/2/05).

³ Rev. Proc. 2003-43, IRB 2003-23, 998.

⁴ See, e.g., IRS Letter Rulings 200622012 (6/2/06), 200617032 (4/28/06), 200602010 (1/13/06) and 200543013 (10/28/05).

⁵ See, e.g., IRS Letter Rulings 200616011 (4/21/06), 200602013 (1/13/06) and 200551004 (12/23/05).

⁶ IRS Letter Ruling 200619017 (5/12/06).

⁷ IRS Letter Ruling 200541035 (10/14/05).

⁸ See, e.g., IRS Letter Rulings 200623064 (6/9/06), 200616006 (4/21/06), 200606025 (2/10/06) and 200550023 (12/16/05).

⁹ TD 9203 (5/20/05).

¹⁰ IRS Letter Ruling 200616002 (4/21/06).

¹¹ IRS Letter Ruling 200622019 (6/2/06).

¹² IRS Letter Ruling 200607004 (2/17/06).

¹³ IRS Letter Ruling 200602014 (1/13/06).

¹⁴ Edward Arnold, TC Memo 2005-256.

¹⁵ Rev. Proc. 97-49, 1997-2 CB 523.

¹⁶ IRS Letter Ruling 200546027 (11/18/05).

¹⁷ IRS Letter Ruling 200541028 (10/14/05).

¹⁸ IRS Letter Ruling 200617006 (4/28/06).

¹⁹ Rev. Proc. 2004-49, IRB 2004-33, 10.

²⁰ IRS Letter Ruling 200548011 (12/2/05).

²¹ IRS Letter Ruling 200546001 (11/18/05).

²² IRS Letter Ruling 200610002 (3/10/06).

²³ IRS Letter Ruling 200618012 (5/5/06).

²⁴ IRS Letter Ruling 200548014 (12/2/05).

²⁵ IRS Letter Ruling 200620005 (5/19/06).

²⁶ IRS Letter Ruling 200620013 (5/19/06).

²⁷ IRS Letter Ruling 200613008 (3/31/06).

²⁸ IRS Letter Ruling 200621009 (5/26/06).

²⁹ IRS Letter Ruling 200550031 (12/16/05).

³⁰ IRS Letter Ruling 200605005 (2/3/06).

³¹ IRS Letter Ruling 200603010 (1/20/06).

³² IRS Letter Ruling 200602024 (1/13/06).

³³ IRS Letter Ruling 200621003 (2/8/06).

³⁴ IRS Letter Ruling 200619018 (5/12/06).

³⁵ IRS Letter Ruling 200542007 (10/21/05).

³⁶ IRS Letter Ruling 200606010 (2/10/06).

³⁷ IRS Letter Ruling 200618002 (5/5/06).

³⁸ IRS Letter Ruling 200602015 (1/13/06).

³⁹ IRS Letter Ruling 200542031 (10/21/05).

⁴⁰ See, e.g., IRS Letter Rulings 200620006 (5/19/06), 200617012 (4/28/06), 200608010 (2/24/06), 200607001 (2/17/06) and 200606026 (2/10/06).

⁴¹ IRS Letter Ruling 200621008 (5/26/06).

⁴² IRS Letter Ruling 200510024 (3/11/05).

⁴³ IRS Letter Ruling 200616024 (4/21/06).

⁴⁴ Rev. Rul. 93-31, 1993-1 CB 186.

⁴⁵ IRS Letter Rulings 200615016 (4/14/06) and 200542016 (10/21/05).

⁴⁶ IRS Letter Ruling 200614003 (4/7/06).

⁴⁷ IRS Letter Ruling 200602021 (1/13/06).