Home
About Us
Services
FYI
FAQ
Resources
Contact Us
Site Map
Bibliography: Section 6045(f)

Cases

  • Bent v. Commissioner, 835 F.2d 67, 70 (3d Cir. 1987)
  • Dotson v. United States, 87 F.3d 682, 689 (5th Cir. 1996)
  • Hemelt v. United States, 122 F.3d 204 (4th Cir. 1997)
  • Zabolotny v. Commissioner, 97 T.C. 385, 400-402, aff'd in part,  rev'd in part on other grounds 7 F.3d 774 (8th Cir. 1993)

Internal Revenue Code

  • I.R.C. § 6011
  • I.R.C. § 6041
  • I.R.C. § 6041A
  • I.R.C. § 6045
  • I.R.C. § 6051
  • I.R.C. § 6721
  • I.R.C. § 6722
  • I.R.C. § 6723
  • I.R.C. § 6724

Treasury Regulations

  • Treas. Reg. § 301.6011-21
  • Treas. Reg. § 1.6041-1
  • Treas. Reg. § 1.6041-2
  • Treas. Reg. § 1.6041-3
  • Treas. Reg. § 1.6041-5
  • Treas. Reg. § 1.6041-6
  • Treas. Reg. § 1.6041A-1
  • Treas. Reg. § 1.6045-5
  • Prop. Treas. Reg. § 1.6045-3
  • Prop. Treas. Reg. § 1.6045-5
  • Treas. Reg. § 301.6724-1

IRS Publications

  • Priv. Ltr. Rul. 96-01-035 (Oct. 3, 1995)
  • Priv. Ltr. Rul. 92-25-013 (March 17, 1992)
  • Priv. Ltr. Rul. 91-02-013 (October 11, 1990)
  • Priv. Ltr. Rul. 88-33-029 (May 25, 1988)
  • Priv. Ltr. Rul. 86-07-086 (November 19, 1985)
  • Technical Advice Memorandum 97-44-002 (October 31, 1997)
  • Tech. Adv. Mem. 91-52-001 (March 6, 1991)
  • Chief Counsel Advisory 199-92-8029 (July 16, 1999)
  • Gen. Couns. Mem. 32,887 (July 29, 1964)
  • Gen. Couns. Mem. 32,611 (June 28, 1963)
  • Rev. Rul. 93-70, 1993-2 C.B. 294
  • Rev. Rul. 80-22, 1980-1 C.B. 286
  • Rev. Rul. 80-364, 1980-2 C.B. 294
  • Rev. Rul. 70-608, 1970-2 C.B. 286
  • Rev. Rul. 69-595, 1969-2 C.B. 242
  • Rev. Proc. 95-29, 1995-1 C.B. 706

Legislative History

  • H.R. Conf. Rep. No. 105-220 (1997), reprinted in 1997 U.S.C.C.A.N. 1129

Public Comments

  • Comments by Jennifer L. Burns, 1999 Tax Notes Today 203-32 (Oct. 21, 1999)
  • Comments by Jude P. Damasco, 1999 Tax Notes Today 174-14 (Sept. 9, 1999)
  • Comments by Tanya M. Duncan, Massachusetts Bankers Association, 1999 Tax Notes Today 192-20 (Oct. 5, 1999)
  • Comments by Joel F. Friedman, 1999 Tax Notes Today 171-20 (Sept. 3, 1999)
  • Comments by Charles W. Shewbridge, III, 1999 Tax Notes Today 194-15 (Oct. 7, 1999)

Previous page

Contact us with questions or comments about this web site.
Copyright © 2000 Ferguson Camp Poll, P.C.
Site created by the I.T. department of Ferguson Camp Poll, P.C.
Best if viewed at 800x600; Last modified: July 4, 2000
Disclaimer