Berzon v. Comm’r

255

Church v. United States

285, 289, 290

Comm’r v. Procter

203

Cook v. Comm’r

201, 202, 203

Don E. Williams Co. v. Comm’r

193

Estate of Bischoff v. Comm’r

255, 302

Estate of Blount v. Comm’r

267, 281

Estate of Focardi v. Comm’r

202

Estate of Gloeckner v. Comm’r

258

Estate of Harper v. Comm’r

331

Estate of Harrison v. Comm’r

300, 301, 304, 315

Estate of Jones v. Comm’r

331

Estate of Lauder v. Comm’r

257

Estate of Littick v. Comm’r

254, 255

Estate of Reynolds v. Comm’r

255

Estate of Riese v. Comm’r

135

Estate of Strangi v. Comm’r

285, 286, 290

Estate of Watts v. Comm’r

300, 305, 321

Estate of White v. Comm’r

288

Fisher v. United States

291

Holman v. Comm’r

286, 291

Kerr v. Comm’r

330, 331

Knight v. Comm’r

331

May v. McGowan

253, 254

Roth v. United States

256

St. Louis Cnty. Bank v. United States

253, 256, 263

Schott v. Comm’r

201, 202, 203

Smith v. United States

262, 290

United States v. Land

302

Walton v. Comm’r

190, 191, 199, 203

Weil v. Comm’r

254

Wilson v. Bowers

253, 254

Chapter 1, subchapter J

21

Chapter 11

88

Chapter 12

18, 50, 88

Chapter 13

88

Chapter 14

15, 16, 115, 264

61(a)

24

162(a)

24

263

24

280A

143

280A(c)(1)

143, 144

280A(c)(4)

143

280A(d)(1)

139

280A(d)(2)

139

642(c)(5)

119

664

122

671–78

137

674(c)

119

704(b)

30, 34, 35

707(c)

7, 24, 25, 29

1033

145, 148

1274(d)(1)

185

2001

89

2001(b)

91, 100

2001(b)(1)(B)

98

2001(b)(2)

98

2001(c)

242

2001(e)

245

2033

242, 246, 302

2035(d)(2)

245

2036(a)

134, 135, 148, 205

2036(c)

16, 115

2039

205, 206

2039(a)

205

2055(f)

262

2056

11, 78, 79

2056(b)(7)

79

2056(b)(8)

78

2101

89

2101(b)

91

2101(b)(1)(B)

98

2101(b)(2)

98

2106(a)(3)

11, 78, 79

2502(a)

91, 95, 98

2502(a)(1)

242

2503(b)

12, 78

2505

99

2513

97, 99, 243

2516

119, 120

2518

22, 123

2522(d)

262

2523

12, 78

2523(g)

78

2651

266, 271, 272

2701

18, 19, 22, 23, 25, 26, 28, 29, 30, 31, 32, 33, 34, 35, 37, 39, 41, 42, 51, 54, 55, 57, 58, 62, 63, 64, 67, 69, 80, 82, 89, 91, 92, 93, 94, 95, 97, 98, 99, 101, 104, 120, 124, 137

2701–04

16

2701(a)

89, 90

2701(a)(1)

20

2701(a)(2)

30

2701(a)(2)(A)

29

2701(a)(2)(B)

30, 33

2701(a)(2)(C)

30

2701(a)(3)(A)

50

2701(a)(3)(B)

50

2701(a)(3)(C)

51

2701(a)(4)

41, 42

2701(a)(4)(A)

63

2701(a)(4)(B)(i)

64

2701(a)(4)(B)(ii)

64

2701(b)(1)

23

2701(b)(1)(A)

24

2701(b)(2)

23, 24, 297, 310

2701(b)(2)(A)

25, 310

2701(b)(2)(B)

25, 311

2701(c)(1)

26

2701(c)(2)

26

2701(c)(2)(B)

51

2701(c)(3)

41

2701(c)(3)(A)

28

2701(c)(3)(B)

28

2701(c)(3)(C)(i)

36

2701(c)(3)(C)(ii)

37, 43, 45

2701(c)(3)(C)(iii)

37

2701(d)

26, 27, 28

2701(d)(1)

75

2701(d)(1)(C)

75

2701(d)(2)(C)

81

2701(d)(3)

76

2701(d)(3)(B)

78

2701(d)(4)(A)

77

2701(d)(4)(B)

77

2701(d)(4)(C)

77

2701(d)(5)

76

2701(e)(1)

22

2701(e)(2)

22, 111, 120

2701(e)(3)

24, 26, 103, 297, 311

2701(e)(4)

22

2701(e)(5)

22

2701(e)(6)

88, 90, 101, 102

2701(e)(7)

23

2702

58, 115, 116, 117, 118, 121, 133, 188, 193, 199, 200, 202, 203, 204, 211, 212, 238, 245, 246

2702(a)

117

2702(a)(1)

120

2702(a)(3)(A)

152

2702(a)(3)(A)(ii)

239

2702(b)

121, 122, 193, 195, 201

2702(c)

237, 238

2702(c)(2)

238

2702(c)(3)

123

2702(c)(4)

120, 126, 127

2702(d)

123

2702(e)

121

2703

251, 252, 259, 264, 265, 266, 267, 268, 270, 276, 280, 281, 282, 285, 287, 288, 289, 290, 291, 302, 334

2703–2704

323, 333, 335

2703(a)

262, 264, 267

2703(a)(2)

290, 291, 292

2703(b)

268, 269, 290

2703(b)(2)

290, 291

2703(b)(3)

290, 291

2704

304, 322, 323, 330, 331, 332, 333, 334, 335, 336, 339

2704(a)

300, 305, 310, 312, 314, 315, 316, 324, 325, 334, 336, 337

2704(b)

300, 305, 314, 316, 320, 325, 326, 327, 328, 330, 331, 332, 335, 336, 337, 338, 339, 343, 344, 345

2704(b)(1)

316

2704(b)(2)(A)

326, 327, 329

2704(b)(2)(B)

327

2704(b)(2)(B)(ii)

331

2704(b)(3)

319, 320

2704(b)(4)

320

2704(c)(1)

310

2704(c)(2)

113, 311, 335

2704(c)(3)

311

6075

144

6501(c)(9)

39, 124

6901

333

691(c)(2)(C)

93

7520

56, 111, 116, 117, 118, 122, 127, 128, 129, 133, 134, 135, 143, 150, 151, 152, 185, 189, 190, 194, 195, 205, 206, 207, 244, 245

7701

25

7701(a)(45)

94

Subpart E, part 1, subchapter J

105

1999-19-009 (Jan. 13, 1999)

329

2000-36-012 (May 25, 2000)

205

2000-49-003 (Sept. 1, 2000)

290, 325, 330

91-41-043 (Oct. 11, 1991)

282

91-49-023 (Dec. 6, 1991)

211

91-51-037 (Dec. 20, 1991)

211

91-51-045 (Dec. 20, 1991)

31

91-52-031 (Dec. 27, 1991)

272, 276, 279

92-04-016

62

92-18-074 (May 1, 1992)

284

92-21-042 (May 22, 1992)

282

92-22-043 (May 29, 1992)

265

92-26-051 (June 26, 1992)

280

92-26-063 (June 26, 1992)

274

92-35-032 (Aug. 28, 1992)

200

92-41-014 (Oct. 9, 1992)

32, 282

92-49-014 (Dec. 4, 1992)

142

93-09-018 (Mar. 5, 1993)

33

93-10-003 (Mar. 12, 1993)

276

93-22-035 (June 4, 1993)

273, 280

93-24-018 (June 18, 1993)

55, 274, 275, 279, 283

93-28-040 (July 16, 1993)

140

93-43-034 (Oct. 29, 1993)

140

93-45-035 (Nov. 12, 1993)

205

93-50-016 (Dec. 17, 1993)

64, 268

93-52-012 (Dec. 30, 1993)

334

93-52-017 (Dec. 30, 1993)

200

94-14-012 (Apr. 8, 1994)

34

94-14-013 (Apr. 8, 1994)

34

94-15-007 (Apr. 15, 1994)

34

94-16-009 (Apr. 22, 1994)

200

94-17-007 (Apr. 29, 1994)

273

94-17-024 (Jan. 27, 1994)

69

94-27-023 (July 8, 1994)

32

94-32-017 (Aug. 12, 1994)

273, 280, 283

94-33-016 (Aug. 19, 1994)

142

94-36-006 (Sept. 9, 1994)

31

94-48-018 (Dec. 2, 1994)

200

94-48-035 (Dec. 2, 1994)

151

94-49-012 (Dec. 9, 1994)

200

94-49-013 (Dec. 9, 1994)

200

94-49-017 (Dec. 9, 1994)

277, 279, 283

94-51-050 (Dec. 23, 1994)

35, 277

94-51-051 (Dec. 23, 1994)

35

94-51-056 (Dec. 23, 1994)

200

95-11-028 (Mar. 17, 1995)

33

95-15-039 (Apr. 14, 1995)

212

96-16-035

64

96-20-017 (May 17, 1996)

275

96-44-053 (Nov. 1, 1996)

334

96-52-009 (Dec. 27, 1996)

275

96-52-010 (Dec. 27, 1996)

273

97-01-046 (Oct. 7, 1996)

140

97-07-001 (Oct. 25, 1996)

200

97-10-021 (Mar. 7, 1997)

331

97-11-017 (Mar. 14, 1997)

277, 334

97-14-025 (Apr. 4, 1997)

141

97-17-008 (Jan. 16, 1997)

201

97-17-017 (Jan. 22, 1997)

139

97-18-007 (May 2, 1997)

140, 141

97-19-014 (May 9, 1997)

274, 275, 279, 283

97-25-018 (June 20, 1997)

284

97-35-035 (Aug. 29, 1997)

135

97-35-043 (Aug. 29, 1997)

274, 275, 279

97-41-001 (June 18, 1997)

201

98-02-204 (1998)

335

98-08-010

63

98-11-024 (Mar. 13, 1998)

33

98-11-026 (Mar. 13, 1998)

277

98-18-014 (May 1, 1998)

140

98-27-037 (July 2, 1998)

135, 140, 141

98-41-017 (Oct. 9, 1998)

238

98-43-010 (Oct. 23, 1998)

278, 335

98-48-004 (Aug. 4, 1998)

201

1999-06-014 (Nov. 9, 1998)

144

1999-08-032 (Nov. 30, 1998)

140

1999-16-030 (Apr. 22, 1999)

135, 141

1999-18-006 (May 7, 1999)

121

1999-18-049 (Feb. 9, 1999)

141

1999-25-027 (Mar. 25, 1999)

145

1999-47-034 (Aug. 26, 1999)

33, 35

200001013 (Jan. 7, 2000)

195

200001015 (Jan. 7, 2000)

195

200004037 (Jan. 28, 2000)

142

200010015 (Nov. 30, 1999)

276

2000-15-012 (Jan. 5, 2000)

335

200015012 (Jan. 5, 2000)

281

2000-23-020 (Mar. 6, 2000)

137

200039031 (June 30, 2000)

142

200103038 (Oct. 20, 2000)

283

200109017 (Nov. 27, 2000)

141

2001-12-023 (Dec. 18, 2000)

239

200114004 (Nov. 30, 2000)

29

200118031 (Feb. 2, 2001)

140

200121015 (Feb. 14, 2001)

141

200122024 (Feb. 27, 2001)

283

200126026 (Apr. 2, 2001)

142

2001-38-028

52

200211036 (Dec. 19, 2001)

142

200220014 (Feb. 13, 2002)

151

200220015 (Feb. 13, 2002)

151

200241039 (July 10, 2002)

141, 142

200348006 (Aug. 14, 2003)

278

200407006 (Feb. 17, 2004)

33, 284, 317

200617035 (Dec. 22, 2005)

142

200625011 (Mar. 2, 2006)

283

200626043 (Aug. 2006)

140

200626043 (Feb. 23, 2006)

141

2007-28-018 (Mar. 19, 2007)

153

200729004 (Apr. 5, 2007)

139

200746012 (July 17, 2007)

263

200751002 (Sept. 5, 2007)

141

2008-14-011 (Apr. 4, 2008)

135

2008-16-025 (Apr. 21, 2008)

135

200822011 (Feb. 9, 2008)

142

200839029

37

2008-40-038 (June 10, 2008)

154

2009-01-019 (Sept. 26, 2008)

135

2009-04-022 (Jan. 23, 2009)

135

2009-04-023 (Jan. 23, 2009)

135

2009-19-002 (May 8, 2009)

154

2009-20-033 (May 15, 2009)

135

2009-34-013 (Aug. 21, 2009)

37

2009-35-004 (Aug. 28, 2009

135

2009-35-005 (Aug. 28, 2009)

135

2010-14-044 (Apr. 9, 2010)

135

2010-19-006 (May 14, 2010)

135

2010-19-007 (May 14, 2010)

135

2010-19-012 (May 14, 2010)

135

2010-24-012 (June 18, 2010)

135

2010-39-001 (Oct. 1, 2010)

135

99-3 (Jan. 4, 1998)

195

2003-42 (June 9, 2003)

152

76-135 (Jan. 1976)

193

83-120

53, 55

85-13 (Feb. 18, 1985)

138

2008-35

292

85-10-002 (Nov. 26, 1984)

305

95-50-002 (Dec. 15, 1995)

268

96-04-005 (Jan. 26, 1996)

212

97-07-001 (Feb. 14, 1997)

200

97-17-008 (Apr. 25, 1997)

200

97-19-006 (May 9, 1997)

288

97-23-009 (June 6, 1997)

286, 288, 327

97-25-002 (June 20, 1997)

288, 325

97-30-004 (July 25, 1997)

286, 288, 329

97-35-003 (Aug. 29, 1997)

329

97-36-004 (Sept. 5, 1997)

269, 330

97-41-001 (Oct. 10, 1997)

200

98-04-001 (Jan. 23, 1998)

324

98-41-005 (Oct. 9, 1998)

265

98-42-003 (Oct. 16, 1998)

287, 288, 328

98-48-004 (Nov. 27, 1998)

200

99-33-002 (Aug. 20, 1999)

35

2002-10-009 (Nov. 19, 2001)

205

2002-30-003 (July 24, 2002)

202

2003-19-001 (Dec. 17, 2002)

203

1.664-2(a)(1)(iii)

196

1.664-3(a)(1)(iii)

209

1.671-4(a)

192, 208

1.671-4(b)

192, 208

20.2036-1

206

20.2039-1

206

20.2056A(b)

120

25.2522(c)-3(c)(2)(vii)

207

25.2701-1(a)(1)

19

25.2701-1(a)(2)

19

25.2701-1(a)(3)

19

25.2701-1(b)

18

25.2701-1(b)(2)(i)(A)

20

25.2701-1(b)(2)(i)(B)

21

25.2701-1(b)(2)(i)(C)

21

25.2701-1(b)(2)(ii)

21

25.2701-1(b)(3)(i)

32

25.2701-1(c)(1)

29

25.2701-1(c)(2)

29

25.2701-1(c)(3)

34

25.2701-1(c)(3).

30

25.2701-1(c)(3)(i)

22

25.2701-1(c)(3)(ii)

22

25.2701-1(c)(3)(iii)

22

25.2701-1(c)(4)

30

25.2701-1(d)(2)

22

25.2701-1(d)(3)

22

25.2701-1(e), ex. 1

19

25.2701-1(e), ex. 2

20

25.2701-2

19

25.2701-2(a)(1)

50

25.2701-2(a)(2)

50

25.2701-2(a)(3)

50, 55

25.2701-2(a)(4)

51

25.2701-2(a)(5), ex.

52

25.2701-2(b)(1)

23

25.2701-2(b)(2)

26

25.2701-2(b)(2)(iv)

51

25.2701-2(b)(3)

26

25.2701-2(b)(4)(i)

27

25.2701-2(b)(4)(ii)

27

25.2701-2(b)(4)(iii)

29

25.2701-2(b)(4)(iv)(A)

27

25.2701-2(b)(4)(iv)(B)

27

25.2701-2(b)(4)(iv)(C)

27, 28

25.2701-2(b)(4)(iv)(D)

28

25.2701-2(b)(5)

264, 265

25.2701-2(b)(5)(i)

23

25.2701-2(b)(5)(ii)

137

25.2701-2(b)(5)(ii)(A)

23

25.2701-2(b)(5)(ii)(B)

24, 310

25.2701-2(b)(5)(iii)

24, 137, 311

25.2701-2(b)(6)

70

25.2701-2(b)(6)(i)

28

25.2701-2(c)

320

25.2701-2(c)(1)

36, 45

25.2701-2(c)(2)

20, 37, 38, 43, 45

25.2701-2(c)(3)

37

25.2701-2(c)(4)

36

25.2701-2(c)(5)

38, 43, 45

25.2701-2(c)(5)(vi)

38

25.2701-2(d), ex. 1

28

25.2701-2(d), ex. 2

51

25.2701-2(d), ex. 3

51

25.2701-2(d), ex. 4

52

25.2701-2(d), ex. 5

39, 320

25.2701-3

19

25.2701-3(a)(1)

50

25.2701-3(a)(2)(i)

26

25.2701-3(a)(2)(ii)

29

25.2701-3(a)(2)(iii)

29, 312

25.2701-3(a)(4)

58

25.2701-3(a)(4)(ii)

58

25.2701-3(a)(4)(iii)

58

25.2701-3(a)(4)(iv)

58

25.2701-3(b)(1)

54

25.2701-3(b)(2)

57

25.2701-3(b)(3)

57

25.2701-3(b)(5)

57

25.2701-3(c)(1)

63

25.2701-3(c)(2)

64

25.2701-3(c)(3)(i)

64

25.2701-3(c)(3)(ii)

64

25.2701-3(d), ex. 1

59

25.2701-3(d), ex. 2

60

25.2701-3(d), ex. 3

61

25.2701-3(d), ex. 4

61, 62

25.2701-4(a)

75

25.2701-4(b)

44

25.2701-4(b)(1)

76

25.2701-4(b)(1).

76

25.2701-4(b)(3)(B)

78

25.2701-4(b)(3)(C)

79

25.2701-4(b)(3)(i)

77

25.2701-4(b)(3)(ii)(A)

78

25.2701-4(c)

38, 44, 82

25.2701-4(c)(1)

81

25.2701-4(c)(1)-(3)

80

25.2701-4(c)(4)

81, 84

25.2701-4(c)(5)

81

25.2701-4(c)(6)(ii)

82

25.2701-4(d)

47, 83, 85

25.2701-4(d)(1)

83

25.2701-4(d)(2)

83

25.2701-4(d)(3)

47, 85

25.2701-4(d)(3)(i)-(ii)

83

25.2701-4(d)(3)(iii)

84

25.2701-4(d)(4)

84

25.2701-5

90, 315

25.2701-5 Prop.

89, 90

25.2701-5(a)(1)

89

25.2701-5(a)(2)

90, 91

25.2701-5(a)(2) Prop.

90

25.2701-5(a)(2)-(3)

91

25.2701-5(a)(4)

92

25.2701-5(b)

92

25.2701-5(b)(1) Prop.

89, 90

25.2701-5(b)(2)

92

25.2701-5(c)(1)

92

25.2701-5(c)(2)

93

25.2701-5(c)(3)(i)

93

25.2701-5(c)(3)(ii)

93

25.2701-5(c)(3)(iii)

94

25.2701-5(c)(3)(iv)

91

25.2701-5(c)(3)(v)

94

25.2701-5(c)(3)(vi)

94

25.2701-5(d), ex. 1(i)

95

25.2701-5(d), ex. 1(ii)

95

25.2701-5(d), ex. 1(iii)

95

25.2701-5(d), ex. 2(i)

96

25.2701-5(d), ex. 2(ii)

96

25.2701-5(d), ex. 2(iii)

96

25.2701-5(d), ex. 3

96

25.2701-5(d), ex. 4(i)

96

25.2701-5(d), ex. 4(ii)

97

25.2701-5(d), ex. 5

97

25.2701-5(d)(1)-(2)

95

25.2701-5(d)(2)

95

25.2701-5(e)(2)

97

25.2701-5(e)(3)(i)

98

25.2701-5(e)(3)(ii)

98

25.2701-5(e)(3)(iii)

98

25.2701-5(e)(3)(iv)

99

25.2701-5(f)

99

25.2701-5(f), ex. 1

100

25.2701-5(f), ex. 2

100

25.2701-5(f), ex. 3

100

25.2701-5(f), ex. 4

101

25.2701-5(f), ex. 5

101

25.2701-5(g)

89

25.2701-5(h)

89

25.2701-6

263, 264

25.2701-6(a)(1)

103

25.2701-6(a)(2)

104

25.2701-6(a)(3)

104

25.2701-6(a)(4)

105

25.2701-6(a)(4)(ii)(A)

105

25.2701-6(a)(4)(ii)(B)

105

25.2701-6(a)(4)(ii)(C)

106

25.2701-6(a)(5)

264

25.2701-6(a)(5)(i)

107

25.2701-6(a)(5)(ii)

107

25.2701-6(b), ex. 1

104

25.2701-6(b), ex. 2

104

25.2701-6(b), ex. 3

106

25.2701-6(b), ex. 4

106

25.2701-6(b), ex. 5

106

25.2701-7

23

25.2702-1(b)

118

25.2702-1(c)

120

25.2702-2

200

25.2702-2(a)(1)

121

25.2702-2(a)(2)

123

25.2702-2(a)(3)

123

25.2702-2(a)(5)

121, 122, 199

25.2702-2(a)(6)

203

25.2702-2(a)(9)

121

25.2702-2(a)(b)

203

25.2702-2(b)(2)

122

25.2702-2(b)(2)(i)

126

25.2702-2(b)(4)(i)

129

25.2702-2(b)(5)(i)

129

25.2702-2(b)(5)(ii)

129

25.2702-2(c)(1)

127

25.2702-2(c)(2)(ii)

126

25.2702-2(c)(4)(i)

128

25.2702-2(c)(4)(ii)

128

25.2702-2(c)(4)(iii)

128

25.2702-2(d)(1), ex. 1

118

25.2702-2(d)(1), ex. 2

118

25.2702-2(d)(1), ex. 3

123

25.2702-2(d)(1), ex. 4

118

25.2702-2(d)(1), ex. 5

118

25.2702-2(d)(1), ex. 6

122

25.2702-2(d)(1), ex. 7

122, 201

25.2702-2(d)(1), ex. 8

126

25.2702-2(d)(1), ex. 9

127

25.2702-2(d)(1), ex. 10

129

25.2702-3

127, 150

25.2702-3(b)

200

25.2702-3(b)(1)(i)

191, 192, 193, 208

25.2702-3(b)(1)(ii)

194

25.2702-3(b)(1)(iii)

195

25.2702-3(b)(2)

196

25.2702-3(b)(3)

192, 196

25.2702-3(b)(4)

192, 197

25.2702-3(c)(1)(i)

208

25.2702-3(c)(1)(ii)

208

25.2702-3(c)(1)(iii)

208

25.2702-3(c)(2)

209

25.2702-3(c)(3)

208, 209

25.2702-3(d)

200

25.2702-3(d)(1)

152, 189

25.2702-3(d)(2)

197, 203, 204, 209

25.2702-3(d)(3)

197, 201, 210

25.2702-3(d)(4)

197, 209

25.2702-3(d)(5)(i)

208

25.2702-3(d)(5)(i).

193

25.2702-3(d)(5)(ii)

194, 208

25.2702-3(e)

198

25.2702-3(e), ex. 1

195, 201

25.2702-3(e), ex. 2

194

25.2702-3(e), ex. 2 and 3

198

25.2702-3(e), ex. 3

194

25.2702-3(e), ex. 4

196

25.2702-3(e), ex. 5

190, 197, 198, 199, 200

25.2702-3(e), ex. 6

198

25.2702-3(e), ex. 7

197

25.2702-3(e), ex. 8

203, 204

25.2702-3(e), ex. 9

203, 204

25.2702-3(f)

152

25.2702-3(f)(1)(i)

210

25.2702-3(f)(1)(ii)

210

25.2702-3(f)(1)(iii)

210

25.2702-3(f)(1)(iv)

210

25.2702-3(f)(2)

211

25.2702-3(f)(3), ex. 1

210

25.2702-3(f)(3), ex. 2

210

25.2702-3(f)(3), ex. 3

211

25.2702-3(f)(3), ex. 4

210

25.2702-4(a)

237

25.2702-4(b)

238

25.2702-4(c)

238

25.2702-4(d), ex. 1

239

25.2702-4(d), ex. 2

239

25.2702-4(d), ex. 3

237

25.2702-4(d), ex. 4

240

25.2702-4(d), ex. 5

120

25.2702-5(a)(1)

133

25.2702-5(a)(2)

145

25.2702-5(b)(1)

136, 137, 138, 145

25.2702-5(b)(2)(i)

139

25.2702-5(b)(2)(ii)

139, 143

25.2702-5(b)(2)(iii)

144

25.2702-5(b)(2)(iv)

144

25.2702-5(b)(3)

145

25.2702-5(c)

152, 238, 239

25.2702-5(c)(2)(i)

139

25.2702-5(c)(2)(ii)

139, 143

25.2702-5(c)(2)(iii)

144

25.2702-5(c)(2)(iv)

144

25.2702-5(c)(3)

146

25.2702-5(c)(4)

146

25.2702-5(c)(5)

136

25.2702-5(c)(5)(ii)(A)(1)

147

25.2702-5(c)(5)(ii)(A)(2)

147

25.2702-5(c)(5)(ii)(B)

147

25.2702-5(c)(5)(ii)(C)

147, 149

25.2702-5(c)(5)(iii)(D)

148

25.2702-5(c)(6)

148

25.2702-5(c)(7)(i)

148

25.2702-5(c)(7)(ii)

149

25.2702-5(c)(7)(iii)(A)

149

25.2702-5(c)(7)(iii)(B)

148

25.2702-5(c)(8)(i)

149

25.2702-5(c)(8)(ii)

150

25.2702-5(c)(8)(ii)(C)(2)

150

25.2702-5(c)(8)(ii)(C)(3)

151

25.2702-5(c)(8)(iii)(C)

128

25.2702-5(c)(9)

137, 138

25.2702-5(d), ex. 1

144

25.2702-5(d), ex. 2

139

25.2702-5(d), ex. 3

141

25.2702-5(d), ex. 4

139

25.2702-5(d), ex. 5

136

25.2702-6(a)(1)

242

25.2702-6(a)(2)

242

25.2702-6(a)(3)

243

25.2702-6(b)(1)

243

25.2702-6(b)(2)

243

25.2702-6(b)(3)

243

25.2702-6(c), ex. 1

244

25.2702-6(c), ex. 2

244

25.2702-6(c), ex. 3

245

25.2702-6(c), ex. 4

245

25.2702-6(c), ex. 5

245

25.2702-6(c), ex. 6

246

25.2702-6(c), ex. 7

246

25.2702-6(c), ex. 8

246

25.2703-1(a)(2)

262

25.2703-1(a)(3)

262

25.2703-1(a)(4)

262

25.2703-1(b)(1)(i)

262

25.2703-1(b)(1)(ii)

262

25.2703-1(b)(1)(iii)

263

25.2703-1(b)(2)

263

25.2703-1(b)(3)

263

25.2703-1(b)(4)(i)

266

25.2703-1(b)(4)(ii)

267

25.2703-1(b)(5).

267

25.2703-1(c)(1)

270, 271

25.2703-1(c)(2)(i)

271

25.2703-1(c)(2)(ii)

271

25.2703-1(c)(2)(iii)

271

25.2703-1(c)(2)(iv)

271

25.2703-1(d), ex. 2

272

25.2703-1(d), ex. 3

272

25.2704-1(a)(2)(iii)

311

25.2704-1(a)(2)(iv)

312, 324

25.2704-1(a)(2)(v)

311, 324

25.2704-1(a)(3)

312

25.2704-1(a)(4)

313

25.2704-1(b)

313

25.2704-1(c)

313

25.2704-1(c)(2)(i)(A)

314

25.2704-1(c)(2)(i)(B)

314

25.2704-1(c)(2)(ii)

315

25.2704-1(c)(2)(iii)

315

25.2704-1(f), ex. 1

309

25.2704-1(f), ex. 2

310

25.2704-1(f), ex. 3

309

25.2704-1(f), ex. 4

313

25.2704-1(f), ex. 5

315

25.2704-1(f), ex. 6

314

25.2704-1(f), ex. 7

314

25.2704-1(f), ex. 8

315

25.2704-1(f), ex. 9

312

25.2704-2(b)

319, 320, 326

25.2704-2(d), ex. 1

321

25.2704-2(d), ex. 2

317

25.2704-2(d), ex. 3

317

25.2704-2(d), ex. 4

319

25.2704-2(d), ex. 5

326

301.6501(c)-1(e)

41

301.6501(c)-1(e)(ii)

39

Omnibus Budget Reconciliation Act of 1987

16

Omnibus Budget Reconciliation Act of 1990

16

Revised Uniform Limited Partnership Act (1976) (U.L.A.)

§ 603

338, 339, 340

§ 604

337, 338

Taxpayer Relief Act of 1997

39, 124

Alabama

Ala. Code § 10-9B-603

347

Ala. Code § 10-12-36

351

Alaska

Alaska Stat. § 10.50.185

351

Alaska Stat. § 32.11.260

347

Arizona

Ariz. Rev. Stat. Ann. § 29-333

347

Ariz. Rev. Stat. Ann. § 29-734

351

Arkansas

Ark. Code Ann. § 4-32-802

351

Ark. Code Ann. § 4-47-601

347

California

Cal. Corp. Code § 15906.01

347

Cal. Corp. Code § 17252

351

Colorado

Colo. Rev. Stat. § 7-62-603

347

Colo. Rev. Stat. Ann. § 7-80-602

351

Connecticut

Conn. Gen. Stat. § 34-27c

347

Conn. Gen. Stat. Ann. § 34-180

351

Delaware

Del. Code Ann. tit. 6, § 17-603

347

Del. Code Ann. tit. 6, § 18-603

351

District of Columbia

D.C. Code Ann. § 29-1034

352

D.C. Code Ann. § 33-206.03

350

Florida

Fla. Stat. § 608.427

351

Fla. Stat. Ann. § 620.1601

348

Georgia

Ga. Code Ann. § 14-11-601

351

Ga. Code Ann. § 14-9-603

347

Hawaii

Haw. Rev. Stat. § 425e-601

347

Haw. Rev. Stat. § 425e-602

347

Haw. Rev. Stat. § 428-601

351

Idaho

Idaho Code § 30-6-602

351

Idaho Code § 53-2-601

348

Illinois

Ill. Rev. Stat. ch. 805, ¶ 180/35-45

352

Ill. Rev. Stat. ch. 805, ¶ 180/35-50

352

Ill. Rev. Stat. ch. 805, ¶ 215/601

348

Indiana

Ind. Code Ann. § 23-16-7-3

348

Ind. Code Ann. § 23-18-6-6

351

Iowa

Iowa Code Ann. § 488.601

348

Iowa Code Ann. § 490A.704A

351

Kansas

Kan. Corp. Code Ann. § 17-76, 106

351

Kan. Stat. Ann. § 56-1a353

347

Kentucky

Ky. Rev. Stat. Ann. § 275.280

351

Ky. Rev. Stat. Ann. § 362.465

347

Louisiana

La. Civ. Code Ann. art. 2822

348

La. Rev. Stat. Ann. § 12:1325

352

Maine

Me. Rev. Stat. Ann. tit. 31, § 692

352

Me. Rev. Stat. Ann. tit. 31, § 1371

348

Maryland

Md. Code Ann., Corps. & Ass’ns § 4A-605

352

Md. Code Ann., Corps. & Ass’ns § 10-603

347

Massachusetts

Mass. Gen. Laws Ann. ch. 109, § 33

349

Mass. Gen. Laws Ann. ch. 156C, § 36

352

Michigan

Mich. Comp. Laws Ann. § 450.4509

351

Mich. Stat. Ann. § 449.1603

349

Minnesota

Minn. Stat. § 321.0601

349

Minn. Stat. Ann. § 322B.306

352

Mississippi

Miss. Code Ann. § 79-14-603

347

Miss. Code Ann. § 79-29-307

351

Missouri

Mo. Ann. Stat. § 347.121

352

Mo. Ann. Stat. § 359.341

347

Montana

Mont. Code Ann. § 35-9-803

352

Mont. Code Ann. § 35-12-1003

348

Nebraska

Neb. Rev. Stat. Ann. § 21-2619

351

Neb. Rev. Stat. Ann. § 67-265

349

Nevada

Nev. Rev. Stat. § 88.500

348

Nev. Rev. Stat. Ann. § 86.331

351

New Hampshire

N.H. Rev. Stat. Ann. § 304-B:33

349

N.H. Rev. Stat. Ann. § 304-C:27

352

New Jersey

N.J. Stat. Ann. § 42:2A-41

349

N.J. Stat. Ann. § 42:2B-24

352

New Mexico

N.M. Stat. Ann. § 4-2A-601

349

N.M. Stat. Ann. § 53-19-37

353

New York

N.Y. Limited Liability Company Law § 606

351

N.Y. Partnership Law § 121-603

348

North Carolina

N.C. Gen. Stat. § 57C-5-06

351

N.C. Gen. Stat. § 59-603

348

North Dakota

N.D. Cent. Code § 10-32-30

353

N.D. Cent. Code § 45-10.2-55(601)

349

Ohio

Ohio Rev. Code Ann. § 1705.04(B)

352

Ohio Rev. Code Ann. § 1705.16

352

Ohio Rev. Code Ann. § 1782.33

348

Oklahoma

Okla. Stat. Ann. tit. 18, § 2036

352

Okla. Stat. Ann. tit. 54, § 500-601

350

Oregon

Or. Rev. Stat. § 63.205

353

Or. Rev. Stat. § 70.255

350

Pennsylvania

Pa. Cons. Stat. tit. 15, § 8553

347

Pa. Cons. Stat. tit. 15, § 8948

353

Rhode Island

R.I. Gen. Laws § 7-13-33

348

R.I. Gen. Laws § 7-16-29

352

South Carolina

S.C. Code Ann. § 33-42-1030

347

S.C. Code Ann. § 33-44-602

353

South Dakota

S.D. Codified Laws Ann. § 47-34A-601

353

S.D. Codified Laws Ann. § 48-7-603

348

Tennessee

Tenn. Code Ann. § 48-216-101

353

Tenn. Code Ann. § 61-2-603

348

Texas

Tex. Rev. Civ. Stat. Ann. art. 6132a-1, § 6.03

348

Tex. Rev. Civ. Stat. art. 1528n, § 5.05

352

Utah

Utah Code Ann. § 48-2a-603

350

Utah Code Ann. § 48-2c-709

352

Vermont

Vt. Stat. Ann. tit. 11, § 3081

353

Vt. Stat. Ann. tit. 11, § 3453

350

Virginia

Va. Code Ann. § 13.1-1032

352

Va. Code Ann. § 50-73.38

348

Washington

Wash. Rev. Code § 25.10.330

348

Wash. Rev. Code Ann. § 25.15.130

352

West Virginia

W. Va. Code § 31B-6-601

353

W. Va. Code § 47-9-33

350

Wisconsin

Wis. Stat. Ann. § 179.53

348

Wis. Stat. Ann. § 183.0802

353

Wyoming

Wyo. Stat. § 17-14-703

348

Wyo. Stat. Ann. § 17-25-107

352