Individuals
Individual Taxation Report
1 Jobs Growth and Tax Relief Reconciliation Act of 2003, P.L. 108-27.
2 Sec. 1(h)(1)(B).
3 Alston, T.C. Summ. 2007-155.
4 Sec. 26(b).
6 Phelps, T.C. Memo. 2008-86.
7 Murphy, 493 F.3d 170 (D.C. Cir. 2007), cert. denied Sup. Ct. Dkt. 07-802 (U.S. 4/21/08). For more on this case, see Cook et al., “Recent Developments in Individual Taxation,” 39 The Tax Adviser 82 (February 2008).
8 Notice 2008-5, 2008-2 I.R.B. 256.
9 Working Families Tax Relief Act of 2004, P.L. 108-311.
10 CCA 200812024 (2/8/08).
11 Notice 2008-1, 2008-2 I.R.B. 251.
12 Eyler, T.C. Memo. 2007-350.
13 Frahm, T.C. Memo. 2007-351.
14 Rev. Rul. 2008-13, 2008-10 I.R.B. 518.
15 Rev. Rul. 2008-12, 2008-10 I.R.B. 520.
16 Heartland, Habitat, Harvest, and Horticulture Act of 2008, P.L. 110-234.
17 Katrina Emergency Tax Relief Act of 2005, P.L. 109-73.
18 Heartland, Habitat, Harvest, and Horticulture Act of 2008, Section 15345.
19 Id.
20 Notice 2008-16, 2008-4 I.R.B. 315.
21 Rev. Rul. 2007-72, 2007-50 I.R.B. 1154.
22 Richardson, 509 F.3d 736 (6th Cir. 2007).
23 Notice 2008-42, 2008-15 I.R.B. 747.
24 IRS Letter Ruling 200744001 (11/2/07).
25 Sec. 1031(i).
26 IRS Letter Ruling 200820017 (5/16/08).
27 IRS Letter Ruling 200807005 (2/15/08).
28 Rev. Rul. 99-6, 1999-1 C.B. 432.
29 IRS Letter Ruling 200805012 (2/1/08).
30 Rev. Rul. 2008-5, 2008-3 I.R.B. 271.
31 Pavlosky, No. 06-20896 (5th Cir. 12/4/07).
32 REG-109367-06.
33 Announcement 2008-41, 2008-19 I.R.B. 943.
34 T.D. 9379.
35 Tax Increase Prevention and Reconciliation Act of 2005, P.L. 109-222.
36 Tax Relief and Health Care Act of 2006, P.L. 109-432.
37 Trantina, 512 F.3d 567 (9th Cir. 2008).
38 Kornman & Assocs., Inc., 527 F.3d 443 (5th Cir. 2008).
