The index is arranged by Code section with various
identifying subheadings. Each ruling, technical advice memorandum, and Chief
Counsel advice issued under Code section 6110 is assigned a 9-digit reference
number which appears after the heading to which the ruling refers. This number
also appears on the ruling, technical advice memorandum, or Chief Counsel advice
itself and is to be used when requesting copies of individual rulings,
technical advice memoranda, or Chief Cousel advice.
The index will be cumulated on a weekly basis. A new index will be initiated each year. Each ruling,
technical advice memorandum, or Chief Counsel advice contained in this
publication is directed only to the taxpayer who requested it or with respect
to whom it is issued. Section 6110(k)(3) of the Internal Revenue Code provides
that letter rulings, technical advice memorandums, and Chief counsel advice may
not be used or cited as precedent.
Any person having questions about this publication or about
section 6110 of the Code should contact the
Chief, Disclosure and Litigation Support Branch,
CC:PA:LPD:DLS, Room 5201,
1111 Constitution Avenue N.W.,
Washington DC 20224
(202) 622-7570
UNMATCHED TRANSACTIONS
650I0710
200609024 200609024
Section 1 Tax Imposed 1.00-00
Maximum Capital Gains Rate 1.11-00
200606021 200606021
Section 29 (Section 44 Redesignated as Section 29) Credits
for Producing Fuel From a Nonconventional Source 29.00-00
200615020 200615020 200615020 200617009 200617010
Special Rules 29.04-00
200621019
Section 35 Overpayments of Tax 35.00-00
200624071 200624071
Section 40 Alcohol Used as Fuel 40.00-00
200613032 200613032
Section 41 Credit for Increasing Research Activities
41.00-00
200601013 200601014 200602019 200602025 200602026 200604022
200622006 200625003
Base Amount 41.52-00
Gross Receipts 41.52-03
200620023
Special Rules 41.55-00
Controlled Groups of Corporations 41.55-05
200620023
Trades or Businesses Under Common Control 41.55-06
200620023
Section 42 Low-Income Housing Credit 42.00-00
200624062 200624062
Applicable Percentage 42.02-00
200624062 200624062
Eligible Basis 42.04-00
Restrictions on Existing Buildings 42.04-03
200614019 200614019 200614019
Waiver for Certain Federally-Assisted Existing Buildings
42.04-07
200628003 200607013
New Building Treatment for Rehabilitation Expenses
42.05-00
Date Property is Placed in Service 42.05-03
200605004
Recapture of Credit 42.10-00
No Recapture on Disposition Where Bond Posted 42.10-05
200603007 200603007 200604011 200604012 200617003
Section 43 Enhanced Oil Recovery Credit 43.00-00
200610009 200627009
Section 45 Electricity Produced from Certain Renewable
Sources 45.00-00
200609001 200609001 200609002 200609002 200620004
Section 61 Gross Income v. Not Gross Income 61.00-00
200601006 200601007 200609014 200609014 200616031 200616031
200619001 200625006 200607015 200618025
Compensation for Services 61.09-00
Payment of Legal Fees 61.09-29
200602016 200602017
Property Transactions 61.14-00
200624003 200624003 200624004 200624004
Assignments 61.30-00
200626036 200626036
Recovery of Items Previously Deducted--Tax Benefit
61.44-00
Interest 61.44-03
200624065 200624065
Character of Income 61.49-00
200613022 200613022
Section 72 Annuities: Endowment and Life Insurance (Included
v. Not Included in Gross Income) 72.00-00
200601045 200622020
Tax on Early Distributions from Qualified Retirement Plans
72.20-00
Substantially Equal Payments 72.20-04
200601044 200628028
Annuity Contracts Not Held By Natural Persons 72.21-00
200626034 200626034
Section 83 Property Transferred in Connection With
Performance of Services 83.00-00
200618025
Certain Exchanges 83.07-00
200615007 200615007 200615007
Section 101 Certain Death Benefits (Excluded v. Not Excluded
From Gross Income) 101.00-00
Life Insurance Proceeds Payable by Reason of Death
101.01-00
Transfer for Consideration 101.01-02
200606027 200606027
Section 103 Interest on State and Local Bonds (Formerly
Interest on Certain Governmental Obligations) 103.00-00
State and Local 103.02-00
200619024
Political Subdivisions 103.02-01
200619024
Section 104 Compensation for Injuries and Sickness (Excluded
v. Not Excluded) 104.00-00
200613023 200613023 200627014
Health and Accident Insurance 104.01-00
200613023 200613023
Workmen's Compensation 104.02-00
200625030 200613007 200613007
Section 105 Accident and Health Plans (Excluded v. Not
Excluded) 105.00-00
200613023 200613023 200627014
Attributable to Employer Contributions 105.01-00
200613023 200613023
Section 106 Contribution by Employer to Accident and Health
Plans (Excluded v. Not Excluded) 106.00-00
200602006 200606007 200606007 200626027 200626027
Section 108 Income From Discharge of Indebtedness 108.00-00
200606037 200606037
Section 111 Recovery of Certain Items Previously Deducted
(Excluded v. Not Excluded) 111.00-00
200618025
Section 115 Income of States, Municipalities, etc. 115.00-00
200606007 200606007 200619014 200610001 200626027 200626027
Section 117 Qualified Scholarships 117.00-00
Limitation 117.05-00
200607017
Section 121 Exclusion of Gain from Sale of Principal Residence (Amended by
P.L. 105-34, Section 312(a)) 121.00-00
200601009 200601022 200601023 200604013 200626024 200626024
General Requirements 121.01-00
Use 121.01-03
200613009 200613009
Computation of Excludable Gain 121.01-04
200615011 200615011 200615011
Section 127 Educational Assistance Programs 127.00-00
200624059 200624059
Section 141 Private Activity Bond; Qualified Bond 141.00-00
200625024
Private Business Tests 141.01-00
Output Facilities 141.01-04
200608009
Section 142 Exempt Facility Bond 142.00-00
200616032 200616032 200616033 200616033 200628021
200628022 200628023 200628024
Qualified Residential Rental Project 142.04-00
200601021
Section 143 Mortgage Revenue Bonds; Qualified Mortgage Bond
and Qualified Veterans Mortgage Bond 143.00-00
200622047
Section 162 Trade or Business (Deductible v. Not Deductible)
162.00-00
200613022 200613022 200613034 200613034 200623003
Ordinary and Necessary (See Also Specific Headings Infra
This Section) 162.02-00
200613022 200613022
Compensation 162.07-00
Year Deductible 162.07-27
200619022
Capital v. Expense 162.26-00
200607003
Health Insurance Costs of Self Employed Individuals
162.35-00
200623001
Million Dollar Cap - Executive Employee Compensation
162.36-00
200613012 200613012
General Rules 162.36-01
200614002 200614002 200614002 200617019
Covered Employees 162.36-02
200609015 200609015
Performance-Based Compensation 162.36-04
200626012 200626012
Outside Directors 162.36-05
200622027 200618020
Disclosure to Shareholders 162.36-06
200607002 200617018
Section 163 Interest 163.00-00
200620018 200620019 200624065 200624065
Limitation on Investment Interest in General 163.03-00
200620018 200620019 200626026 200626026
Investment Interest 163.03-02
200613025 200613025
Investment Income and Expenses 163.03-03
200620018 200620019 200626026 200626026
Section 164 Taxes 164.00-00
Real Property Taxes 164.01-00
200612010
Section 165 Deductions For Losses 165.00-00
200601029
Basis 165.01-00
200611032
Section 168 Modified Accelerated Cost Recovery System 168.00-00
200625020 200626038 200626038
Property on Indian Reservations 168.31-00
200601019 200601020
Section 170 Charitable, Etc. Contributions and Gifts
170.00-00
200614030 200614030 200614030 200610017
Ordinary Income and Capital Gain Property 170.11-00
Inventory and Other Property 170.11-03
200627002
Section 171 Amortization of Bond Premium 171.00-00
Tax-Exempt Bonds 171.07-00
200627006
Section 172 Net Operating Loss Deductions (Deductible v. Not
Deductible) 172.00-00
Computing Net Operating Loss 172.02-00
200622045
Specified Business 172.03-00
200622045
Section 197 Amortization of Goodwill & Certain Other
Intangibles 197.00-00
200614001 200614001 200614001 200616015 200616015
Section 213 Medical, Dental, etc., Expenses 213.00-00
Medical Care 213.05-00
200603025 200603025
Section 216 Deduction Of Taxes, Interest, And Business
Depreciation By Cooperative Housing Corporation Tenant-Stockholder 216.00-00
200602030 200612010
Section 263 Capital Expenditures (Deductible v. Not
Deductible) 263.00-00
200607003
Section 263A Capitalization and Inclusion in Inventory Costs
of Certain Expenses 263A.00-00
200607021 200613033 200613033
Capitalization of Costs 263A.03-00
200613033 200613033
Direct Costs 263A.03-01
200609018 200609018 200624066 200624066
Indirect Costs 263A.03-02
200609018 200609018 200613033 200613033
Allocation Methods 263A.04-00
200614005 200614005 200614005 200607021
Administrative, Service, or Support Activities Allocation
Methods 263A.04-04
200609018 200609018 200624067 200624067 200626044 200626044
Simplified Production Method 263A.04-05
200607021
Simplified Resale Method 263A.04-06
200614005 200614005 200614005
Transition Rules 263A.06-00
Rules for Changing a Method of Accounting 263A.06-05
200626044 200626044
Change in Method of Accounting under Section 263A
263A.07-00
200607021 200626044 200626044 200627025
Section 264 Amounts Paid in Connection With Insurance
(Deductible v. Not Deductible) 264.00-00
Allocation of Interest Expense to Policy Cash Values 264.05-00
200627021
Section 267 Losses, Expenses, and Interest With Respect to
Transactions Between Related Parties 267.00-00
200617036
Relationships 267.03-00
Controlled Corporations 267.03-02
200617036
Special Rules for Pass-Thru Entities 267.06-00
Partnerships 267.06-01
200617036
Special Rules Applicable to Controlled Groups: In General
267.07-00
Deferral of Loss from Sale or Exchange Between Members
267.07-02
200617036
Nonapplicability of Loss Deferral Rules in Certain Cases
267.07-03
200611032
Section 280G Golden Parachute Payments 280G.00-00
Definitions 280G.01-00
Disqualified Individual 280G.01-04
200607006
Section 301 Distributions of Property 301.00-00
200608018 200610007 200618009
Dividend in Property 301.01-00
200618009
Section 302 Distributions in Redemption of Stock 302.00-00
Redemption from Noncorporate Shareholder in Partial
Liquidation 302.04-00
200626016 200626016
Section 304 Redemption Through Use of Related Corporations
304.00-00
200613026 200613026
Acquisition by Subsidiary 304.01-00
200611004
Section 305 Distributions of Stock and Stock Rights (301
Distribution v. Tax Free Distribution) 305.00-00
200615024 200615024 200615024 200618009
Stock Dividends 305.01-00
200615024 200615024 200615024 200618009
Stock Rights 305.02-00
200615024 200615024 200615024
Disproportionate Distributions 305.04-00
200615024 200615024 200615024
Definitions 305.07-00
Rights to Acquire Stock 305.07-01
200618008
Deemed Distributions 305.13-00
200615024 200615024 200615024
Section 311 Taxability of Corporation on Distribution
311.00-00
200602005
Section 317 Other Definitions 317.00-00
Redemption of Stock v. Not a Redemption 317.02-00
200625025
Section 331 Gain or Loss to Shareholders in Corporate
Liquidations 331.00-00
200606009 200606009
Section 332 Complete Liquidation of Subsidiaries 332.00-00
200617024
Nonrecognition of Gain or Loss 332.01-00
200611004 200617024
Within One Year 332.02-00
200603016 200603016
More Than One Year 332.03-00
200617024
Debts of Parent to Subsidiary 332.07-00
200617024
Section 336 Gain or Loss Recognized on Property Distributed
in Complete Liquidation 336.00-00
200606009 200606009
Section 337 Gain or Loss on Sale or Exchange in Connection With
Certain Liquidations (UIL for
Transaction Prior to 1986 Act Effective Dates) 337.00-00
Section 332 Liquidations 337.10-00
200602005
Loss Disallowance 337.16-00
200610006 200610011 200610012 200610013 200610014 200610015
Section 338 Certain Stock Purchases Treated as Asset
Acquisitions 338.00-00
Express Election 338.01-00
Time in which Election must be made 338.01-02
200615014 200615014 200615014
Section 351 Transfer to Corporation Controlled by Transferor
351.00-00
200610007 200613027 200613027 200627022
Control v. No Control by Transferor 351.01-00
200611004
Section 355 Distribution of Stock and Securities of a
Controlled Corporation 355.00-00
200606022 200606022 200616003 200616003 200620002 200622038
200624001 200624001 200628002 200618016 200626011 200626011
200626016
Spin-Off 355.01-00
200603016 200603016 200604016 200611002 200611003 200611006
200614023 200614023 200620002 200608016
Split-Off 355.01-01
200622035 200608016 200610004 200610005 200613019 200613019
200618011 200618016
Active Business 355.03-00
200622038 200618016
Section 367 Foreign Corporations 367.00-00
Transfers of Intangible Property to Foreign Corporations Under
Section 367(d) 367.30-00
200610019
Section 368 Definitions Relating to Corporate
Reorganizations 368.00-00
200620002 200622038
Statutory Merger or Consolidation (Type "A")
368.01-00
Using Stock of Corporation Controlling Acquiring
Corporation 368.01-01
200613011 200613011
Stock for Property (Type "C") 368.03-00
200622021 200622022 200621011 200621012
Substantially All the Property 368.03-01
200622021 200622022 200621011 200621012
Assets for Control of Transferee (Type "D")
368.04-00
200603016 200603016 200611002 200611003 200611006 200614023
200614023 200620002 200622035 200624001
200628002 200610004
200610005 200618011 200618021 200626011 200626011
Recapitalization (Type "E") 368.05-00
200613011 200613011
Change in Identity, etc. (Type "F") 368.06-00
200622025 200608018 200610007 200613011 200613011 200626037
200626037
Plan of Reorganization 368.09-00
200611007
Transactions Involving Two or More Investment Companies
368.13-00
200622021 200622022 200621011 200621012
Section 382 Limitation on Net Operating Loss Carry-forwards
and Built-in Losses Following Ownership Changes 382.00-00
200605003 200622013 200618022
Ownership Change 382.07-00
200622013
Owner Shift 382.07-02
200622013
Operating Rules 382.12-00
Fluctuation in Value 382.12-06
200622011
Controlled Groups 382.12-16
200603012 200603012 200603013 200603013 200603014 200603014
200603015 200604018 200622031 200613024 200613024
Section 401 Qualified Pension, Profit-Sharing, and Stock
Bonus Plan 401.00-00
200602045 200602046 200604036 200604039 200614029 200614029
200614029
Discrimination as to Contributions or Benefits (See Also
401.29-01, 401.20-00, 414.00-00)
401.04-00
Discrimination on Termination or Curtailment 401.04-01
200606051 200606051
Required Distributions 401.06-00
In General 401.06-01
200610026 200610027
Employee Dies Before Entire Interest Distributed 401.06-02
200607031 200608032 200610026 200610027
Section 402 Taxability of Beneficiary of Employee's Trust
(Time and Manner of Taxation) 402.00-00
200601046 200602047 200604039 200606053 200606053 200614027
200614027
200614027 200615031 200615031 200615031 200625038 200625040 200628026
200628033 200613037 200613037 200617039 200618025
200618028 200618032
200621020
Amounts Distributed or Made Available to Beneficiary
402.06-00
200602045
Exception for Qualified Cash or Deferred Arrangements
402.06-01
200602045
Unrealized Appreciation of Employer's Securities 402.07-00
200615007 200615007 200615007
Rollover Contributions 402.08-00
200602044 200602053 200617037
Section 404 Deduction for Contributions of Employer to an
Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan
(Deduct. v. Not Deduct.) 404.00-00
200602046
Foreign Situs Trust 404.03-00
200602046
Combination Plans 404.05-00
200612018
Year of Deduction 404.11-00
200604040 200610016
Section 408 Individual Retirement Accounts 408.00-00
200603032 200603032 200605017 200611039 200624070 200624070
200625037
200628030 200628031 200628032 200628034 200608028
200608029 200608033
200618026 200618030
Exclusive Benefit of Individual or His Beneficiary
408.01-00
200611037 200615032 200615032 200615032
Rollover Contributions 408.03-00
200601041 200601042 200602049 200602050 200602051 200602052
200603032
200603032 200603033 200603033 200603034 200603034 200603035
200603035
200603037 200603037 200603038 200603038 200604038 200605016
200605019
200606050 200606050 200606052 200606052 200606054 200606054
200606055
200606055 200609019 200609019 200609020 200609020 200609022
200609022
200609023 200609023 200611038 200611040 200611041 200614028
200614028
200614028 200615028 200615028 200615028 200615029 200615029
200615029
200615030 200615030 200615030 200615033 200615033 200615033
200622056
200625039 200628029 200628032 200628036 200607030
200607031 200608025
200608026 200608027 200608028 200608029 200608031 200608032
200608034
200608035 200608036 200610028 200610030 200613035 200613035
200613036
200613036 200617040 200618027 200618029 200618033 200621021
Distributions 408.06-00
200608032
Section 412 Minimum Funding Standards 412.00-00
200618031
Minimum Funding Waiver 412.06-00
200601040 200601043 200602048 200603039 200603039 200604037
200619025
200622057 200622058 200628035 200607029 200608024
200610024 200621022
Section 414 Definitions and Special Rules 414.00-00
Church Plan 414.08-00
200610023
Section 415 Limitations on Benefits and Contributions Under
Qualified Plans 415.00-00
200601046 200605018 200617038
Section 444 Election of Taxable Year Other Than Required
Year 444.00-00
Procedural Requirements for Making Election 444.03-00
200612010 200612011 200616007 200616007 200616028 200616028
200617028
200617029 200617030 200617031
Section 446 General Rule for Methods of Accounting
(Permissible v. Not Permissible) 446.00-00
Clearly v. Not Clearly Reflecting Income 446.01-00
200603027 200603027 200605011
Change of Methods (Permissible v. Not Permissible)
446.04-00
200610016
Consent Needed 446.04-03
200619023
Method of Accounting; Change of Method; Accrual to Cash
(Overall) 446.14-00
200612009
Section 448 Limitation on Use of Cash Method of Accounting
448.00-00
Qualified Personal Service Corporation Exception 448.04-00
Function Test 448.04-01
200606020 200606020
Section 451 General Rule for Taxable Year of Inclusion (Year
Received v. Not Year Received) 451.00-00
200601005 200619020 200622046
Claim of Right 451.02-00
200601005
Prepaid and Advance Income 451.13-00
Services (Rev. Rul. 71-21) 451.13-01
200605011 200618007
Section 453 Installment Method (Available v. Not Available)
453.00-00
200627012
Revocation of Elections 453.08-00
200627012
Contingent Payment Sales 453.09-00
Alternative Basis Recovery 453.09-01
200603017 200603017
Section 457 Deferred Compensation Plans of State and Local
Governments and Tax Exempt Organizations 457.00-00
Eligible Deferred Compensation Plan Defined 457.05-00
State 457.05-02
200626015 200626015
Section 461 General Rule for Taxable Year of Deduction (Year
Paid v. Not Year Paid) 461.00-00
200623003
Accrual Method 461.01-00
200619022
Section 468A Special Rules for Decommissioning Cost
468A.00-00
Ruling Amount 468A.04-00
Revised Schedules 468A.04-02
200611005 200612007 200607008 200607009 200607010 200613017
200613017
Nuclear Power Plant 468A.06-00
Disposition of Interest 468A.06-03
200602028 200602029
Section 468B Special Rules For Designated Settlement Funds
468B.00-00
200623003
In General 468B.01-00
200609014 200609014 200610003 200618014
Taxation of Designated Settlement Funds 468B.02-00
200602016 200602017
Section 469 Passive Activity Losses and Credits Limited
469.00-00
Passive Activity Defined 469.03-00
Generally 469.03-01
200608002 200608003
Definition of Activity 469.03-03
200606016 200606016 200606017 200606017
Section 471 General Rule for Inventories 471.00-00
200607021
Inventories at Cost 471.03-00
Discounts 471.03-02
200605010 200624066 200624066
Items Includible v. Not Includible in Inventory 471.09-00
200607021
Full Absorption Method (See Also 263A) 471.11-00
200607021
Change in Inventory Method 471.12-00
200607021
Section 472 Last-In, First-Out Inventories 472.00-00
Election 472.01-00
Adjustments Incident to Change 472.01-01
200624066 200624066
Dollar Value Method 472.08-00
Principle for Establishing Pools 472.08-01
200603027 200603027
Section 482 Allocation of Income and Deductions Among
Taxpayers 482.00-00
Control 482.02-00
200619023
Section 483 Interest on Certain Deferred Payments 483.00-00
Change in Contract Terms 483.03-00
200628027
Section 501 Exemption From Tax on Corporations, Certain
Trusts, etc. (Exempt v.Not Exempt) 501.00-00
200601034 200602036 200605012 200606041 200606041 200606043
200606043
200606044 200606044 200611035 200614031 200614031 200614031
200622055
200625042 200625043 200625044 200628041 200610021
200610029
Title-Holding Company 501.02-00
200621031
Religious, Charitable, etc., Institutions and Community
Chest 501.03-00
200606042 200606042 200611033 200620001 200621025
Employee Benefit Organization (See Also 0501.09-00)
501.03-01
200606040 200606040 200606045 200606045 200606049 200606049
200615027
200615027 200615027
Unincorporated Associations 501.03-04
200621023 200621024
Corporations 501.03-05
200606039 200606039
Educational Organizations 501.03-08
200601030 200614030 200614030 200614030 200620001 200610022
200621026
Hospitals and Health Clinics (See Also 0501.06-03) 501.03-11
200622049 200622050 200622051 200622059
Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) 501.03-15
200628039
Research Organizations 501.03-21
200601030
Scientific Organizations 501.03-24
200601030
Lessening the Burdens of Government 501.03-33
200606047 200606047 200611033
Civic Leagues and Social Welfare Groups (See Also
0501.03-25) 501.04-00
200624068 200624068
Business Leagues, Chambers of Commerce, Real Estate
Boards, or Boards of Trade
501.06-00
200601032 200601035
Performance of Particular Services for Members 501.06-01
200601032 200606046 200606046
Conduct of Business for Profit 501.06-02
200601032
Social Clubs 501.07-00
200622052
Profit v. Not for Profit 501.07-01
200606048 200606048 200624069 200624069 200628040
Business with Nonmembers 501.07-05
200622052
Voluntary Employees' Beneficiary Associations (See Also
0501.03-01) 501.09-00
Permissible Benefits 501.09-01
200602037 200602038
Inurement 501.09-03
200602037 200602038
Local Benevolent Life Insurance Associations, etc.
501.12-00
Mutual or Cooperative Telephone Companies 501.12-02
200601031
Mutual or Cooperative Electric Companies 501.12-03
200602035 200602043 200625033
Insurance Companies or Associations With Net Written
Premiums of $350,000 Or Less
501.15-00
200603030 200603030
Supplemental Unemployment Benefit Trusts 501.17-00
200608023
Organization of Past or Present Armed Forces Members
501.19-00
200621027
Section 501(c)(25) Organizations 501.25-00
200615026 200615026 200615026
Private v. Public Interest Served 501.33-00
200625036
Legislative and Political Propaganda Activities 501.38-00
200625036
Section 503 Requirements for Exemption (Exempt v. Not
Exempt) 503.00-00
200602039 200602040 200602041
Section 507 Termination of Private Foundation Status
507.00-00
200614032 200614032 200614032 200607027
Aggregate Tax Benefit 507.07-00
200616008 200616008
Section 509 Private Foundation Defined 509.00-00
200602039 200602040 200602041 200610021
Exceptions to Private Foundation Status 509.02-00
Supporting Organizations 509.02-02
200614030 200614030 200614030
Section 511 Tax on Unrelated Business Income of Charitable,
etc, Organizations (Taxable v. Not Taxable) 511.00-00
200602039 200602040 200602041
Section 512 Unrelated Business Taxable Income (Taxable v.
Not Taxable) 512.00-00
200605013 200625034 200625035
Exception, Additions, and Limitations on Unrelated Income
512.01-00
200602039 200602040 200602041 200619024
Rents and Royalties 512.01-01
200601033 200610022
Partnerships 512.02-00
200605013
Definitions 512.09-00
General 512.09-01
200606042 200606042
Section 513 Unrelated v. Not Unrelated Trade or Business
513.00-00
200621027
Sales and Service to Public 513.04-00
200628039
Section 529 Qualified State Tuition Programs 529.00-00
200621033
