Taxation of Individual Income - cap-press.com · Chapter 1 · Introduction to Federal Income...

Taxation of Individual Income

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page i

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page ii

Taxation of Individual Income

twelfth edition

J. Martin BurkeProfessor of Law Emeritus

University of Montana School of Law

Michael K. FrielProfessor of Law Emeritus

University of Florida College of Law

Carolina Academic PressDurham, North Carolina

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page iii

Copyright © 2018Carolina Academic Press, LLCAll Rights Reserved

ISBN 978-1-5310-0872-7e-ISBN 978-1-53100-873-4LCCN 2018945149

Carolina Academic Press, LLC700 Kent StreetDurham, North Carolina 27701Telephone (919) 489-7486Fax (919) 493-5668www.cap-press.com

Printed in the United States of America

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page iv

Dedication

To Jackie and Jonathanand My Mother and Father — MKF

To my Mother and Fatherand My Eleven Brothers and Sisters — JMB

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page v

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page vi

Contents

Table of Cases xxixTable of Statutes xxxixTable of Regulations lxiTable of Revenue Procedures lxxiTable of Revenue Rulings lxxiiTable of Private Letter Rulings lxxvPreface lxxviiAcknowledgments lxxix

Chapter 1 · Introduction to Federal Income Taxation 3I. Problem 3II. Vocabulary 4III. Objectives 5IV. Overview 5

A. A Brief History of Federal Income Tax 5B. The Tax Practice 7C. Resolution of Tax Issues through the Judicial Process 7

1. Trial Courts 7a. The Tax Court 7b. Federal District Courts 8c. The United States Court of Federal Claims 8

2. Appellate Courts 93. Selection of Forum 9

V. Analysis of the Computation of Tax Liability of Caroline Taxpayer 9A. Basic Questions Addressed by an Income Tax System 10B. Evaluating the Taxpayers’ Tax Liability 10

1. Gross Income 112. Adjusted Gross Income 123. Deductions 144. Calculating Adjusted Gross Income 175. Taxable Income 176. Tax Rates 19

Conclusion 21

vii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page vii

Chapter 2 · Gross Income: Concepts and Limitations 23I. Problems 23II. Vocabulary 24III. Objectives 25IV. Overview 25

A. The Search for a Definition of Income 25B. Income Realized in Any Form 28C. Realization, Imputed Income, and Bargain Purchases 29Commissioner v. Glenshaw Glass Co. 35Cesarini v. United States 37Old Colony Trust Company v. Commissioner 40Authors’ Note 42Revenue Ruling 79-24 42McCann v. United States 43Pellar v. Commissioner 46Authors’ Note 49Roco v. Commissioner 49

Chapter 3 · The Effect of an Obligation to Repay 53I. Problems 53II. Vocabulary 55III. Objectives 55IV. Overview 55

A. Loans 55B. Claim of Right 57C. Illegal Income 58D. Deposits 60North American Oil Consolidated v. Burnet 62James v. United States 64Commissioner v. Indianapolis Power & Light Company 67

Chapter 4 · Gains Derived from Dealings in Property 75I. Problems 75II. Vocabulary 77III. Objectives 77IV. Overview 78

A. Tax Cost Basis 81B. Impact of Liabilities 82

1. Impact on Basis 822. Impact on Amount Realized 84

C. Basis of Property Acquired in Taxable Exchange 84Philadelphia Park Amusement Co.

v. United States 86

viii CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page viii

Chapter 5 · Gifts, Bequests, and Inheritance 91I. Problems 91II. Vocabulary 92III. Objectives 93IV. Overview 93

A. What Is Excluded by Section 102? 941. The Nature of a Gift 942. The Nature of a Bequest or Inheritance 953. Statutory Limitations on the Exclusion — Section 102(b) 96

B. Basis of Property Received by Gift, Bequest, or Inheritance 971. Gifts of Appreciated Property 972. Gifts of Property — Basis in Excess of Fair Market Value 993. Basis of Property Received by Bequest or Inheritance 100

C. Part-Gift, Part-Sale 100Commissioner v. Duberstein 101Wolder v. Commissioner 105Olk v. United States 107Goodwin v. United States 109

Chapter 6 · Sale of a Principal Residence 113I. Problems 113II. Vocabulary 115III. Objectives 115IV. Overview 116

A. Ownership and Use Requirements of Section 121 116B. Amounts Excludable under Section 121 121C. Principal Residence 124Guinan v. United States 126Gates v. Commissioner 128

Chapter 7 · Scholarships and Prizes 133I. Problems 133II. Vocabulary 134III. Objectives 134IV. Overview 134

A. Prizes and Awards 135B. Qualified Scholarships 136McCoy v. Commissioner 138Bingler v. Johnson 139

Chapter 8 · Life Insurance and Annuities 145Part A Life Insurance 145

I. Problems 145

CONTENTS ix

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page ix

II. Vocabulary 146III. Objectives 146IV. Overview 146

Part B Annuities 153I. Problems 153II. Vocabulary 153III. Objectives 153IV. Overview 154

Part C Individual Retirement Accounts 158I. Problems 158II. Vocabulary 158III. Objectives 159IV. Overview 159

A. Deductible IRAs 160B. Nondeductible IRAs 161C. Roth IRAs 161D. Conclusion 162

Chapter 9 · Discharge of Indebtedness 165I. Problems 165II. Vocabulary 167III. Objectives 167IV. Overview 168

A. Specific Rules Governing Exclusion 1701. Discharge of Indebtedness When Taxpayer

Is Insolvent 1702. Disputed or Contested Debts 1733. Purchase-Money Debt Reduction for Solvent Debtors 1754. Acquisition of Indebtedness by Person Related to Debtor 1755. Discharge of Deductible Debt 1766. Discharge of Certain Student Loans 1767. Discharge of Qualified Principal Residence Indebtedness 1778. Qualified Real Property Business Indebtedness 178

B. Discharge of Indebtedness as Gift, Compensation, Etc. 178United States v. Kirby Lumber Co. 179Revenue Ruling 84-176 180Gehl v. Commissioner 181

Chapter 10 · Compensation for Personal Injury and Sickness 185I. Problems 185II. Vocabulary 187III. Objectives 187IV. Overview 187

A. Damages 188

x CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page x

1. Business or Property Damages 1882. Exclusion for Damages Received on Account of Personal

Physical Injuries or Physical Sickness: History 1893. Supreme Court Limitations on Section 104(a)(2) 1914. Restricting the Exclusion to Physical Injury or

Physical Sickness 192a. Personal Physical Injury or Physical Sickness 193b. Emotional Distress 195c. Recoveries by Individuals Other than Individual Suffering

Physical Injury or Sickness 1975. The Current Regulations and the Definition of “Damages” 1976. Punitive Damages 1997. Allocation of Awards 1998. Periodic Payments 200

B. Accident and Health Insurance 201C. Previously Deducted Medical Expenses 202D. Workers’ Compensation 203E. Certain Disability Pensions 203Commissioner v. Schleier 203Domeny v. Commissioner 206Perez v. Commissioner 209

Chapter 11 · Fringe Benefits 217I. Problems 217II. Vocabulary 219III. Objectives 219IV. Overview 220

A. Meals and Lodging 220B. Fringe Benefits and Section 132 223

1. No-Additional-Cost Service 2242. Qualified Employee Discount 2273. Working Condition Fringe Benefits 2294. De Minimis Fringe Benefits 2315. Qualified Transportation Fringe Benefits 231

C. Valuation 232Benaglia v. Commissioner 232United States v. Gotcher 234Statement by Donald C. Lubick, Assistant Secretary of Treasury

for Tax Policy to House Ways and Means Committee Task Force on Fringe Benefits 238

Staff of the Joint Committee on Internal Revenue Taxation, Examination of President Nixon’s Tax Returns for 1969–72 239

Note on Miscellaneous Exclusions 243

CONTENTS xi

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xi

Chapter 12 · Business and Profit Seeking Expenses 249I. Problems 249II. Vocabulary 251III. Objectives 252IV. Overview 253

A. Business Deductions — Section 162 2531. Is the Expense “Ordinary”? 2542. Is the Expense “Necessary”? 2603. What Constitutes a “Trade or a Business”? 2674. What Constitutes “Carrying On” a Trade or Business? 268

B. Deduction of Expenses for the Production of Income — Section 212 271

C. Disallowance of and Limitations on the Deduction of Certain Expenses Related to Business and the Production of Income 2731. Employee Business Expenses 2732. Clothing Expenses Incurred by Self-Employed Taxpayers

and Employees 2743. Deductions for Attorney Fees and Other Costs Related to

Taxable Personal Injury Settlements 2754. Entertainment Expenses 2775. Expenses Raising Public Policy Considerations 278

Welch v. Helvering 281Higgins v. Commissioner 283Commissioner v. Groetzinger 284

Chapter 13 · Deduction for Qualified Business Income: Section 199A 289I. Problems 289II. Vocabulary 290III. Objectives 291IV. Overview 291

A. Definition of Combined Qualified Business Income Amount and Related Terms 294

B. Formula for Computing a Taxpayer’s Combined Qualified Business Income Amount 295

C. Calculation of the § 199A Deduction 296

Chapter 14 · Capital Expenditures 303I. Problems 303II. Vocabulary 305III. Objectives 305IV. Overview 305

A. Deductible Expense or Capital Expenditure? 305B. Defining Capital Expenditure — INDOPCO 307

xii CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xii

C. Administrative Guidance: The Capital Expenditures Regulations 3091. Amounts Paid to Acquire or Produce Tangible Property 3102. Amounts Paid to Improve Tangible Property 312

a. Improvements: Historic Rules 312b. Improvements: The Current Regulations 314

3. Amounts Paid to Acquire or Create Intangibles 3194. Amounts Paid with Regard to the Sale, Removal, or

Retirement of an Asset 322D. Miscellaneous Items 322

1. Expansion Costs 3222. Business Down-Sizing Cost 3233. Employee Training Costs 3244. Advertising Expenses 324

E. Purchase or Lease 325Commissioner v. Idaho Power Co. 325Midland Empire Packing Company v. Commissioner 330Mt. Morris Drive-In Theatre Co. v. Commissioner 333Revenue Ruling 2001-4 336

Chapter 15 · Depreciation 339I. Problems 339II. Vocabulary 340III. Objectives 341IV. Overview 341

A. Depreciation 3411. Depreciable Property 3432. Recovery Period — The Useful Life Concept 3443. Depreciation Methods 3474. Conventions 348

B. Computing the Depreciation Deduction 349C. Additional First-Year Depreciation or Bonus Depreciation —

§ 168(k) 351D. Amortization of Intangibles — Section 197 354E. Relationship between Basis and Depreciation 354F. Section 179 — Expensing Tangible Personal Property 355G. The Relationship of Debt to Depreciation 357H. Conclusion 358Revenue Ruling 68-232 358Authors’ Note 358Simon v. Commissioner 359Liddle v. Commissioner 367Revenue Procedure 87-56 (Excerpt) 370Revenue Procedure 87-57 (Excerpt) 375

CONTENTS xiii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xiii

Chapter 16 · Losses and Bad Debts 383I. Problems 383II. Vocabulary 385III. Objectives 385IV. Overview 386

A. Losses 3861. The Business or Profit Requirement for Individuals 3872. When Is a Loss Sustained? 3913. Not Compensated for by Insurance or Otherwise:

Existence of a Claim for Reimbursement 3924. Amount of the Deduction 3925. Disallowed Losses 393

B. Bad Debts 3931. Bona Fide Debt Requirement 3932. Worthlessness 3933. Business or Nonbusiness Bad Debts 3944. Amount Deductible 3965. Guarantees 396

C. Bad Debts and Losses: The Interplay Between Sections 166 and 165 396

Cowles v. Commissioner 397Revenue Ruling 2009-9 398United States v. Generes 401

Chapter 17 · Travel Expenses and Business Meals 409I. Problems 409II. Vocabulary 411III. Objectives 412IV. Overview 412

A. Travel Expenses: Commuting Expenses or Business Expenses 413B. Other Transportation Expenses 415C. Expenses for Meals and Lodging while in Travel Status 416D. “Away from Home” 418E. Travel Expenses of Spouse 420F. Reimbursed Employee Expenses 421G. Business-Related Meals 422H. Limitation on Deduction for Meals 423I. Substantiation Requirements 424J. Relationship to Section 212 424United States v. Correll 425Revenue Ruling 99-7 428Henderson v. Commissioner 431Bogue v. Commissioner 436Moss v. Commissioner 443

xiv CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xiv

Chapter 18 · Education Expenses 447I. Problems 447II. Vocabulary 448III. Objectives 448IV. Overview 449

A. Deductibility of Educational Expenses under Section 162 449B. The Skills-Maintenance or Requirements-of-Applicable-Law

Tests of Regulation Section 1.162-5(a) 451C. The Minimum-Educational-Requirements and

New-Trade-or-Business Tests of Regulation Section 1.162-5(b) 453D. Travel Expenses 455Wassenaar v. Commissioner 456Furner v. Commissioner 460Revenue Ruling 68-591 463Sharon v. Commissioner 464Note: Education Tax Incentives 471

Chapter 19 · Dual Use Property: Home Offices, Vacation Homes, and Passenger Automobiles 477

I. Problems 477II. Vocabulary 479III. Objectives 479IV. Overview 479

A. Home Office Deductions 480B. Vacation Home Deductions 486C. Passenger Automobiles 488Popov v. Commissioner 492Authors’ Note 495

Chapter 20 · The Interest Deduction 497I. Problems 497II. Vocabulary 499III. Objectives 499IV. Overview 500

A. What Is Interest? 500B. Deduction of Interest Incurred in Trade or Business or

In the Production of Income 501C. Deduction of Personal Interest 502

1. Qualified Residence Interest 5032. Interest on Education Loans 506

D. Limitations on Investment and Business Interest 5071. The § 163(d) Limitation on Investment Interest 5072. The § 163(j) Limitation on Business Interest 509

E. Timing Issues and Limitations 509

CONTENTS xv

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xv

1. Section 461(g) 5092. Section 263A 5113. Payment Issues 511

Bronstein v. Commissioner 512Davison v. Commissioner 513Author’s Note 520

Chapter 21 · The Deduction for Taxes 521I. Problems 521II. Vocabulary 522III. Objectives 522IV. Overview 522

A. Historical Background 522B. Taxes Deductible Under Section 164 523C. Aggregate Limitation of $10,000 on § 164 Deduction 524D. Who May Claim the Deduction? 524E. Special Problems Associated with the Deduction of Real

Property Taxes and Assessments 5251. Are Real Property Assessments “Taxes” under Section 164? 5252. Apportionment of Real Property Taxes between

Buyer and Seller 526President Reagan’s “Tax Proposals to the Congress for Fairness,

Growth and Simplicity” 527Authors’ Note 530

Chapter 22 · Casualty Losses 531I. Problems 531II. Vocabulary 533III. Objectives 533IV. Overview 533

A. Definitional Questions 535B. Timing of the Loss 539C. Amount of the Loss 539D. Insurance Coverage 541Revenue Ruling 72-592 542Popa v. Commissioner 543Chamales v. Commissioner 546

Chapter 23 · Medical Expenses 553I. Problem 553II. Vocabulary 554III. Objectives 554IV. Overview 554

xvi CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xvi

Montgomery v. Commissioner 559Revenue Ruling 78-266 562

Chapter 24 · Charitable Deductions 563I. Problems 563II. Vocabulary 565III. Objectives 565IV. Overview 566

A. In General 566B. Requirements for Charitable Deductions 566

1. Who Is a Qualified Recipient? 5672. What Is a “Contribution” or “Gift”? 5683. Actual Payment Required 5714. Limitation on Charitable Deductions 571

C. Contribution of Services 572D. Contribution of Appreciated Property 572E. Contributions of Partial Interests in Property 575F. Bargain Sale to Charity 578G. Substantiation 578Davis v. United States 579Revenue Ruling 67-246 587Revenue Procedure 90-12 590Revenue Ruling 2003-28 592Sklar v. Commissioner 595Authors’ Note 599

Chapter 25 · Limitations on Deductions 601Part A Section 267 — Transactions between Related Parties 601


A. The Section 267(a)(1) Loss Rule 603B. The Section 267(a)(2) Matching Requirement 604McWilliams v. Commissioner 606Miller v. Commissioner 610

Part B Section 265 — Expenses Related to Tax-Exempt Income 614I. Problems 614II. Vocabulary 614III. Objectives 615IV. Overview 615

A. Section 265(a)(1): Deduction for Expenses Disallowed 615B. Section 265(a)(2): Deduction for Interest Disallowed 617

CONTENTS xvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xvii

C. Allocation 618Revenue Procedure 72-18 618

Part C Section 1091 — Wash Sales 623I. Problem 623II. Vocabulary 623III. Objectives 623IV. Overview 623

Part D Judicial Limitations on Interest Deductions 625

Chapter 26 · Cash Method Accounting 629I. Problems 629II. Vocabulary 631III. Objectives 631IV. Overview 632

A. Income under the Cash Method 6321. In General 6322. Constructive Receipt 632

a. Specific Factors Affecting Application of Constructive Receipt Doctrine 633

b. Specific Exceptions to Constructive Receipt Rules 6363. Cash Equivalency Doctrine 6374. The Economic Benefit Doctrine 6405. Non-Qualified Deferred Compensation Arrangements 6436. Section 409A and Revenue Ruling 60-31 6457. Lottery Prizes 6478. Prepayments 647

B. Deductions under the Cash Method 6471. In General 6472. Cash Method Prepayments 650

Revenue Ruling 60-31 652Ames v. Commissioner 657Cowden v. Commissioner 660Authors’ Note 664Revenue Ruling 78-39 664Authors’ Note 665

Chapter 27 · Accrual Method Accounting 667I. Problems 667II. Vocabulary 670III. Objectives 670IV. Overview 671

A. The All Events Test 671B. Accrual of Income 672

1. General Rules 672

xviii CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xviii

2. Income Prior to Receipt: Accrual Issues 6733. Receipt Prior to Earning: Prepayments and

the “Earliest of” Test 675C. Deductions under the Accrual Method 679

1. General Rules 6792. Premature Accruals 6813. The Economic Performance Test — Section 461(h) 6834. Capitalization 6865. Contested Liabilities 686

D. Choice of Accounting Methods 687Schlude v. Commissioner 689United States v. General Dynamics 693Revenue Ruling 2007-3 695

Note on Inventory Accounting 699Thor Power Tool Co. v. Commissioner 702

Chapter 28 · Annual Accounting 709I. Problems 709II. Vocabulary 710III. Objectives 711IV. Overview 711

A. Restoring Amounts Received under Claim of Right 712B. The Tax Benefit Rule 715C. Net Operating Losses 718Burnet v. Sanford & Brooks Company 719Alice Phelan Sullivan Corporation v. United States 722Hillsboro National Bank v. Commissioner 724Estate of Backemeyer v. Commissioner 728

Chapter 29 · Capital Gains and Losses 737I. Problems 737

A. Definition of Capital Asset 737B. Rate Preference for Long-Term Capital Gains and Limitation

on the Deduction of Capital Losses 738C. Miscellaneous Capital Gain/Loss Issues 739


A. Historical Overview 7411. Preferential Treatment for Long-Term Capital Gain 7412. Limitation on the Deduction of Capital Losses 7453. Justification for Preferential Capital Gain Treatment 745

B. Current Law: Section 1(h) 747

CONTENTS xix

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xix

1. Maximum Rates on Long-Term Capital Gain under the Current Law 747

2. The Components of Net Capital Gain: 28-Percent Rate Gain, Unrecaptured Section 1250 Gain, and Adjusted Net Capital Gain 748a. 28-Percent Rate Gain: Collectibles Gain and

Section 1202 Gain 748b. Unrecaptured Section 1250 Gain — 25-Percent Rate 749c. Adjusted Net Capital Gain: 20-Percent, 15-Percent, and

0-Percent Rates 750d. Adjusted Net Capital Gain: Qualified Dividend Income 752

3. Attribution of Capital Losses Included in the Computation of Net Capital Gain 753

C. Current Law: Application of the Section 1211(b) Limitation on the Deduction of Capital Losses 755

D. Definition of Capital Asset 7591. Section 1221(a)(1): Inventory, Stock in Trade, and Property

Held Primarily for Sale to Customers in the Ordinary Course of the Taxpayer’s Trade or Business 760

2. Section 1221(a)(2): Property Used in the Taxpayer’s Trade or Business 761

3. Section 1221(a)(3): Copyrights, Literary, Musical, or Artistic Compositions, Etc. 762

4. Section 1221(a)(4): Accounts Receivable for Services Rendered or Inventory-Type Assets Sold 762

5. Section 1221(a)(5): Certain Publications of the U.S. Government 763

6. Section 1221(a)(8): Supplies Used or Consumed in the Taxpayer’s Trade or Business 763

7. Judicially Established Limits on Capital Asset Characterization 764E. The Sale or Exchange Requirement 767F. The Arrowsmith Rule: Characterization of Certain Gains or

Losses Dependent on Prior Tax Treatment of Related Gains or Losses 769

G. Holding Period 771Bynum v. Commissioner 771Arkansas Best Corp. v. Commissioner 777Hort v. Commissioner 782Davis v. Commissioner 784Authors’ Note 788Kenan v. Commissioner 789

Chapter 30 · Quasi-Capital Assets: Section 1231 793I. Problems 793

xx CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xx


A. Definitions: Section 1231 Gains and Section 1231 Losses 795B. The Hotchpot Analysis 796C. Recapture of Net Ordinary Losses: Section 1231(c) 799

Chapter 31 · Recapture of Depreciation 801I. Problems 801II. Vocabulary 802III. Objectives 802IV. Overview 802

A. Section 1245 Recapture 803B. Section 1250 Recapture 806C. Unrecaptured Section 1250 Gain 806D. Section 1239 Ordinary Income 808E. Other Recapture Provisions 809

Chapter 32 · Assignment of Income 811I. Problems 811II. Vocabulary 812III. Objectives 812IV. Overview 812

A. The Progressive Rate Structure 813B. Development of Rules Limiting Income-Shifting 813C. Application of the Assignment of Income Rules 815D. Income-Shifting within Families and between Related Parties 819Lucas v. Earl 820Helvering v. Horst 821Helvering v. Eubank 824Salvatore v. Commissioner 826Stranahan v. Commissioner 829May v. Commissioner 832

Chapter 33 · The Kiddie Tax 835I. Problems 835II. Vocabulary 835III. Objectives 836IV. Overview 836

Chapter 34 · Interest-Free or Below-Market Loans 841I. Problems 841II. Vocabulary 842III. Objectives 842

CONTENTS xxi

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxi

IV. Overview 842A. History: Pre-Section 7872 842

1. Early IRS Attempts 8422. Gift Tax Consequences of Interest-Free Loans 8443. Post Dean/Johnson History 845

B. 1984 Tax Reform Act — Rationale for Section 7872 846C. Operation of Section 7872 847

1. Treatment of Term Loans Other than Term Gift Loans 8492. Demand Loans and Term Gift Loans 8513. Exceptions to the Basic Operating Rules 853

Chapter 35 · Nonrecourse Debt: Basis and Amount Realized Revisited 855I. Problems 855II. Vocabulary 856III. Objectives 856IV. Overview 857

A. Crane v. Commissioner 857B. Commissioner v. Tufts 858C. Nonrecourse Borrowing and the Section 108

Insolvency Exclusion 861D. Nonrecourse Borrowing and Appreciated Property 862E. Impact of Contingent Liabilities 864Crane v. Commissioner 866Commissioner v. Tufts 872Revenue Ruling 91-31 878Estate of Franklin v. Commissioner 880Aizawa v. Commissioner 883

Chapter 36 · Transfers between Spouses and Incident to Divorce 887I. Problem 887II. Vocabulary 889III. Objectives 889IV. Overview 889

A. The Nonrecognition Rule of § 1041 890B. Section 1041 and Assignment of Income 891C. Section 1041 and Corporate Redemptions of Stock 892D. The Interaction of §§ 121 and 1041 893Revenue Ruling 2002-22 894Revenue Ruling 2013-17 897Note: Alimony, Child Support and Related Tax Issues in Divorce 902

Chapter 37 · Like-Kind Exchanges of Real Property 905I. Problems 905II. Vocabulary 908

xxii CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxii

III. Objectives 908IV. Overview 908

A. Continuity of Interest 909B. The Like-Kind Requirement 910C. The Holding Requirements 912D. “Solely” for Like-Kind Property: The Presence of “Boot” 915E. Treatment of Liabilities 916F. Basis Calculations 916G. The Relationship between Sections 267(a)(1) and 1031 917H. Sale or Exchange? 918I. Three-Way Exchanges and Deferred Exchanges 919J. Reverse Starker Exchanges 922K. Interface of Sections 121 and 1031 923

1. Exchanges Qualifying for Both Section 121 and Section 1031 Treatment 923

2. Section 121(d)(10) — Property Acquired in a Like-Kind Exchange 925

Revenue Ruling 77-297 926Authors’ Note 927Revenue Ruling 72-151 928Bolker v. Commissioner 929Revenue Ruling 90-34 933Revenue Procedure 2008-16 935Revenue Procedure 2000-37 937Authors’ Note 942

Chapter 38 · Involuntary Conversions 943I. Problems 943II. Vocabulary 945III. Objectives 945IV. Overview 945

A. General Policy 945B. The Mandatory and Elective Rules of Section 1033 946C. Involuntary Conversion Events 947D. Similar or Related in Service or Use 948E. Condemnation of Real Property Used for Business or

Investment — Availability of the Like-Kind Standard 949F. Property Damage in Federally Declared Disasters 951G. Time for Replacement 952H. Partial Recognition of Gain under Section 1033 953I. Basis 953J. Holding Period of Replacement Property 954K. Involuntary Conversion of Principal Residence 954Liant Record, Inc. v. Commissioner 955

CONTENTS xxiii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxiii

Revenue Ruling 64-237 958Revenue Ruling 79-261 959Revenue Ruling 89-2 961Willamette Industries, Inc. v. Commissioner 963

Chapter 39 · Installment Sales 971I. Problems 971

Part A 971Part B 972

II. Vocabulary 973Part A 973Part B 974

III. Objectives 974Part A 974Part B 974

IV. Overview 975Part A 975A. Statutory Framework 975B. Payments and Liabilities 976C. Recapture Income 977D. Electing out of the Installment Method 978E. Exclusions 979F. Contingent Payment Sales 980G. Dispositions of Installment Obligations 981Part B 982A. Second Dispositions by Related Persons 982B. Sales of Depreciable Property to Related Persons 983C. Special Rules for Nondealers 984D. Installment Obligations and Like-Kind Exchanges 985Burnet v. Logan 986Revenue Ruling 79-371 988

Chapter 40 · Sale of a Business and Sale-Leaseback 991I. Problems 991II. Vocabulary 993III. Objectives 993IV. Overview 993

A. Sale of a Sole Proprietorship — Sale of Single Asset or Sale of Separate Assets? 9931. The Standard of Williams v. McGowan 9932. Goodwill, Going Concern Value, and Covenants

Not to Compete 994a. Goodwill 995b. Going Concern Value 995

xxiv CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxiv

c. Covenant Not to Compete 9953. Tax Consequences of Allocations of Purchase

Price to Goodwill, Covenants Not to Compete, and Going Concern Value 996a. Historic Allocation Strategies 996b. Section 197 — Amortization of Business Intangibles 998

B. Valuing Goodwill, Going Concern Value, and Covenants Not to Compete 999

C. Sale-Leaseback 10011. Sale-Leaseback Characterized as Financing Arrangement 10022. Sale-Leaseback Characterized as a Like-Kind Exchange 1003

Williams v. McGowan 1004Annabelle Candy Co. v. Commissioner 1006Frank Lyon Co. v. United States 1011Leslie Co. v. Commissioner 1020

Chapter 41 · Original Issue Discount 1027I. Problems 1027II. Vocabulary 1029III. Objectives 1029IV. Overview 1029

A. Original Issue Discount: Introduction 1029B. Original Issue Discount: Debt Instruments Issued for Cash 1033

1. Determining the Amount of OID 10332. Current Inclusion of OID 10343. Deduction of OID 10364. Gain or Loss on Sale, Exchange or Retirement 10375. Market Discount 1038

C. Original Issue Discount and Unstated Interest: Debt Instruments Issued for Property 10391. Determining Issue Price Under Section 1274: Inadequate

Stated Interest 10392. Determining Issue Price under Section 1274: Adequate

Stated Interest 10423. Adequate Interest Charged and Paid Currently: No OID 10424. Exceptions to Section 1274 10435. Unstated Interest: Section 483 10436. Special Rules: The Cash Method Election of Section

1274A — The $2,000,000 Rule 10457. Special Rules: Interest Rate Limitation on Qualifying

Sales of $2,800,000 or Less 10468. Special Rules: Interest Rate Limitation on Certain Land

Transfers between Related Parties 10469. Special Rules: Personal Use Property 1047

CONTENTS xxv

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxv

10. Coordination with Section 7872 104711. Ordering Between Sections 1274 and 483 1047

Authors’ Note: Section 467 Rental Agreements 1047United States v. Midland-Ross Corporation 1048

Chapter 42 · Limitations on Tax Shelters — Sections 465, 469, and 461(l) 1051Part A Section 465 — The At Risk Rules 1051


A. General Background 1053B. Operation of the At Risk Rules 1054

1. Activities Subject to the At Risk Rules 10542. Determination of the Initial Amount At Risk 10553. Qualified Nonrecourse Financing 10554. Adjustments to the Amount At Risk 1056

Part B Section 469 — Limitation on Passive Activity Losses and Credits 1059I. Problems 1059II. Vocabulary 1060III. Objectives 1060IV. Overview 1061

A. Background 1061B. Section 469 — In General 1063C. Passive Activities 1063

1. Material Participation 10632. Rental Activities 1065

D. Scope of Passive Activities 1066E. Treatment of Losses and Credits 1067F. Portfolio Income and Expenses 1067G. Exception for Active Participation in Rental Real Estate 1068H. Disposition of Taxpayer’s Entire Interest in Passive Activity 1069

Part C Section 461(l) — Excess Business Loss Disallowance 1071I. Problem 1071II. Vocabulary 1072III. Objectives 1072IV. Overview 1072

Chapter 43 · The Alternative Minimum Tax 1075I. Problem 1075II. Vocabulary 1076III. Objectives 1076IV. Overview 1076

xxvi CONTENTS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxvi

A. Determining the Tentative Minimum Tax 1077B. Determining Alternative Minimum Taxable Income 1078C. Determining Tax Liability 1079D. Credits Allowed 1080

Appendix 1 · Researching the Tax Law 1081A. The Internal Revenue Code 1081B. Legislative History 1081C. Regulations 1082D. Revenue Rulings and Procedures 1082E. Case Law 1084F. Updating One’s Research 1085G. Tax Services 1086H. Useful Tax Websites 1086

Appendix 2 · Annual Compound Interest Tables 1087

Index 1089

CONTENTS xxvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxviii

Table of Cases

xxix

124 Front Street, Inc. v. Commis-sioner, 932

Aizawa v. Commissioner, 883Alamitos Land Co., Commissioner v.,

58Alderson v. Commissioner, 759, 927Alexander v. Commissioner, 1055 Alice P. Bachofen von Echt, 545Alice Phelan Sullivan Corporation v.

United States, 722, 726Allan v. Commissioner of Revenue,

183Allen J. McDonell, 236Allen v. Commissioner, 539, 545Allen v. U.S., 568Amalgamated Housing Corp. v. Com-

missioner, 697American Automobile Assn. v. United

States, 689, 691American Bar Endowment, United

States v., 570, 596, 597American Bemberg Corporation, 314,

332, 335, 336American Natural Gas Co. v. U.S., 947Ames v. Commissioner, 657Andrews v. Commissioner, 420, 433Annabelle Candy Co. v. Commis-

sioner, 1006Arkansas Best Corp. v. Commissioner,

777, 786, 787Armstrong v. Commissioner, 904Arrowsmith v. Commissioner, 769, 770Artnell Co. v. Commissioner, 676

Austin v. Commissioner, 389Automobile Club of Michigan v. Com-

missioner, 692Azar Nut Company v. Commissioner,

766Bagley v. Commissioner, 200Baird v. Comm’r, 526Balding v. Commissioner, 892Baral, Estate of v. Commissioner, 558Barnhill v. Commissioner, 427Barnsley v. Commissioner, 663Baron, Estate of v. Commissioner,

1061Barrett v. Commissioner, 714Basila v. Commissioner, 636Battelstein v. IRS, 517Baxter v. Commissioner, 633, 639Bell Lines, Inc. v. United States, 1022Benaglia v. Commissioner, 232Bergstrom v. U.S., 865Berkey v. Third Avenue Railway Co.,

831Biedenharn Realty Co., Inc. v. U.S.,

761Bingler v. Johnson, 139Bishop v. Shaughnessy, 818Blum v. Commissioner, 612Bob Jones University v. United States,

584Bodzin v. Commissioner, 480, 481Boehm v. Commissioner, 391Bogardus v. Commissioner, 103, 111Bogley v. Commissioner, 125

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxix

Boise Cascade Corp. v. United States,676

Bolker v. Commissioner, 929Bolton v. Commissioner, 487Bowers v. Kerbaugh-Empire Co., 168,

179Boylston Market Association, Commis-

sioner v., 320, 335, 650Brewster v. Gage, 791Briarcliff Candy Corp. v. Commis-

sioner, 323Brinley v. Commissioner, 566, 582Bronstein v. Commissioner, 512Brooke v. United States, 833Brooks v. Commissioner, 330Buchanan v. U.S., 394Buckland v. United States, 313Buff v. Commissioner, 59Burck v. Commissioner, 516Burgess v. Commissioner, 515, 516,

518Burke v. U.S., 191, 203, 214Burnet v. Houston, 546Burnet v. Logan, 986Burnet v. Sanford & Brooks Company,

719, 723, 725, 727Bynum v. Commissioner, 771Byrd v. Commissioner, 733C.E. Gullett et al., v. Commissioner, 655C.G. Willis, Inc. v. Commissioner,

962, 966, 968Campbell v. Commissioner, 391Canter v. United States, 463Caratan v. Commissioner, 222Carlson v. Commissioner, 172Carroll v. Commissioner, 451, 459Caruth v. U.S., 818Cenex, Inc. v. United States, 765Century Electric Co. v. Commissioner,

919, 1003, 1023Cesarini v. United States, 37Charley v. Commissioner, 226Chevron, U.S.A., Inc. v. Natural Res.

Def. Council, Inc., 213

Chicago, B. & Q.R. Co., United Statesv., 328

Chrysler Corp. v. Commissioner, 698Churchill Downs, Inc. v. Commis-

sioner, 278Cleaver v. Commissioner, 511, 514Click v. Commissioner, 913, 933Clifton Mfg. Co. v. Commissioner,

673Cohan v. Commissioner, 139, 1009Cohen v. Commissioner, 681, 697Colorado Springs National Bank v.

U.S., 323Commercial Solvents Corp. v. Com-

missioner, 674Commissioner of Internal Revenue v.

Bilder, 559, 561Commissioner v. (see name of defen-

dant)Commissioner v. Banks, Commis-

sioner v., 817Concord Control Inc. v. Commis-

sioner, 999Consolidated Edison, United States v.,

686Continental Tie & Lumber Co. v.

United States, 673Cooley v. Commissioner, 594Coombs v. Commissioner, 432Corliss v. Bowers, 1014Corn Products Refining Co. v. Com-

missioner, 760, 764, 774, 777, 778,780, 781, 782, 1049

Correll United States v., 142, 425, 443,444

Cottage Savings Association v. Com-missioner, 30

Coughlin v. Commissioner, 451, 458Court Holding Co., Commissioner v.,

818, 828Cowden v. Commissioner, 660, 662Crane v. Commissioner, 83Crichton, Commissioner v., 910Crown v. Comm’r, 845

xxx TABLE OF CASES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxx

Cuba Railroad Co. v. Commissioner,674

Curphey v. Commissioner, 428Daehler, Commissioner v., 33Dahood v. United States, 439, 441, 442Dallas Transfer and Terminal Ware-

house v. Commissioner, 170Dancer v. Commissioner, 259Danielson v. Commissioner, 1001Davis Regulator Company v. Commis-

sioner, 950Davis v. Commissioner, 545, 784Davis v. United States, 579Davis, United States v., 889, 894Davison v. Commissioner, 513Dean v. Commissioner, 842, 843Decision, Inc. v. Commissioner, 696Denman v. Slayton, 617, 619Denver & Rio Grande Western R.R.

Co. v. Commissioner, 314Deputy v. Dupont, 258, 285, 1049Detroit Edison Co. v. Commissioner,

328Detroit Medical Center, United States

v., 137Diamond v. Commissioner, 58Diaz v. Commissioner, 458Dickman v. Commissioner, 845, 846Diedrich v. Commissioner, 101Dixie Pine Products Co. v. Commis-

sioner, 686Dobbe v. Commissioner, 261Dobson v. Commissioner, 726Dominion Resources v. United States,

714Don E. Williams Co. v. Commissioner

, 514, 649, 650Doyle v. Mitchell Bros. Co., 80, 721,

988Drucker v. Comm’r, 494Duberstein Commissioner v., 101, 106,

108, 111, 568, 1015Dunkin, Commissioner v., 815DuPont v. Commissioner, 604

Eisner v. Macomber, 26, 27, 36, 1Elliotts, Inc. v. Commissioner, 264Ellwein v. United States, 441Encyclopaedia Britannica v. United

States, 312Estate of (see name of party)Exacto Spring Corporation v. Com-

missioner, 265, 266Fairbanks v. United States, 1037Farnsworth v. Commissioner, 524Fausner v. Commissioner, 443, 466FedEx Corporation v. United States,

315Fender v. U.S., 604Fielding v. Commissioner, 458Finkbohner v. U.S., 538, 551First Trust and Savings Bank v. United

States, 725Flowers, Commissioner v., 413, 419,

426, 427, 432, 437FNMA v. Commissioner, 787Fogarty v. United States, 817Folkman v. United States, 432Ford Dealers Advertising Fund v.

Commissioner, 58Frank Lyon Co. v. United States, 1011Frank v. Commissioner, 268, 269Frank v. United States, 433Franklin, Estate of v. Commissioner,

880, 1020Frederick v. Commissioner, 729Frederick v. United States, 441Freeland v. Commissioner, 767, 768Fribourg Nav. Co. v. Commissioner,

427Frueauff v. Comm’r, 843Fulton Gold Corp. v. Commissioner,

880Furner v. Commissioner, 460, 463Galligan v. Commissioner, 454Garber, United States v., 198, 211Garnett v. Commissioner, 1065Garrison v. Commissioner, 504Gates v. Commissioner, 128

TABLE OF CASES xxxi

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxi

Gehl v. Commissioner, 181Gehring Publishing Co., Inc. v. Com-

missioner, 175General Dynamics Corporation,

United States v., 680, 693, 696Generes United States v., 401Georgia School Book Depository v.

Commissioner, 674Gershkowitz v. Commissioner, 879Gerstacker v. Commissioner, 562Gevirtz v. Commissioner, 389Giannini, Commissioner v., 816Giant Eagle, Inc. v. Commissioner,

680Gilbert v. Commissioner, 59Gillette Motor Co., Commissioner v.,

774, 777, 786, 787, 1048, 1049Gladden v. Commissioner, 787Glasgow v. Commissioner, 452Glenn v. Commissioner, 454, 466, 467,

468Glenshaw Glass Co. Commissioner v.,

35, 38, 49, 65, 70, 203, 237, 240Goedel v. Commissioner, 259Goldstein v. Commissioner, 626, 627Golsen v. Commissioner, 9, 552Goodwin v. United States, 109Gotcher United States v., 234, 241Gould v. Gould, 902Granan v. Comm’r, 512, 648Green v. Commissioner, 211Greenspun v. Commissioner, 843, 844,

845Gregory v. Helvering, 625, 662Groetzinger Commissioner v., 284Grynberg v. Commissioner, 651Haberle Crystal Springs Brewing Com-

pany v. Clarke, Collector, 1005Hagen Advertising Displays, Inc. v.

Commissioner, 678Hankenson v. Commissioner, 445Hansen, Commissioner v., 675, 692Hantzis v. Commissioner, 432, 433,

434, 435

Hardee v. U.S., 845Harris v. Jones, 196Hawkins v. Commissioner, 189Heiner v. Tindle, 398Helvering v. A.L. Killian Co., 175Helvering v. Bruun, 244Helvering v. Clifford, 36Helvering v. Eubank, 824Helvering v. Hammel, 768, 783Helvering v. Horst, 30, 821, 824, 831Helvering v. Lazarus & Co., 1002,

1014, 1015Helvering v. Nebraska Bridge Supply &

Lumber Co., 768Helvering v. Price, 511, 514, 649Helvering v. William Flaccus Oak

Leather Co., 769, 782, 786, 787Helvering v. Winmill, 427Hempt Bros., Inc. v. United States, 895Henderson v. Commissioner, 431Herbel v. Commissioner, 60, 61Hernandez v. Commissioner, 569, 570,

596Hertz Corp. v. United States, 328Higgins v. Commissioner, 15, 283, 285Hill v. Commissioner, 449Hillsboro National Bank v. Commis-

sioner, 724, 729, 735, 1Hirsch v. Commissioner, 175Holt v. Commissioner, 279Hornung v. Commissioner, 633, 660Horodysky v. Commissioner, 458, 459Hort v. Commissioner, 1049Horton v. Commissioner, 434Hradesky v. Commissioner, 648Hudspeth v. Commissioner, 881Hughes & Luce v. Commissioner, 718Hughes Properties, United States v.,

679, 694, 695Huntsman v. Commissioner, 509, 510Idaho Power Co. Commissioner v., 325Illinois Merchants Trust Co. v. Com-

missioner, 313, 331, 336Illinois Terminal Railroad v. U.S., 617

xxxii TABLE OF CASES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxii

Illinois Tool Works v. Commissioner,321

In re (see name of party)Indianapolis Power & Light Company

Commissioner v., 67Induni v. Comm., 615International Shoe Machine Corp. v.

United States, 796Interstate Transit Lines v. Commis-

sioner, 253Irwin v. Gavit, 36, 97J. & E. Enterprises, Inc. v. Commis-

sioner, 72J. A. Martin, 831J. H. Collingwood, 335, 336Jacobson v. Commissioner, 539, 543Jacobson, Commissioner v., 106, 178,

877James v. United States, 64, 70, 427,

433, 435Jay Williams v. Commissioner, 638Johnson v. United States, 844Jones Lumber Co. v. Commissioner,

674Jones v. Commissioner, 574, 615Jordan Marsh Co. v. Commissioner,

919, 1022, 1024Kahler v. Commissioner, 639Karns Prime & Fancy Food, Ltd. v.

Commissioner, 57Keanini v. Commissioner, 268Keenan v. Bowers, 535Keith v. Commissioner, 673Kenan v. Commissioner, 789Kenneth C. Davis, 468Kirby Lumber Co., United States v.,

179, 180, 877, 879Klaassen v. Commissioner, 1077Kleberg v. Commissioner, 663Knetsch v. U.S., 625, 662Knoxville v. Knoxville Water Co., 328Koch v. Commissioner, 910Kochansky v. Commissioner, 815, 897Koehring Co. v. United States, 674

Kornhauser v. United States, 282, 332Kraft v. U.S., 713Lake Shore Auto Parts Co. v. Korzen,

725Lakeland Grocery Co. v. Commis-

sioner, 170, 877Langwell Real Estate Corp., Commis-

sioner v., 783Lattera v. Commissioner, 788, 789Lawrence E. Bevers, 109Leavell v. Commissioner, 820Lebowitz v. Commissioner, 865Ledger Co. v. U.S., 997Lehnhausen v. Lake Shore Auto Parts

Co., 725Leland Hazard, 398Leslie Co. v. Commissioner, 919, 1020Levin v. United States, 735Levine, Estate of v. Commissioner, 858Lewis, United States v., 712Liant Record, Inc. v. Commissioner,

955, 958Liddle v. Commissioner, 367Lincoln Savings & Loan Ass’n, 307Link v. Commissioner, 452Lo Bue, Commissioner v., 46, 103Long v. Commissioner, 767Lorillard v. Pons, 205Lucas v. Earl, 820, 821, 822, 823, 824,

895Lucas v. North Texas Lumber Co., 673Ludey, United States v., 362Lukens v. Commissioner, 865Lund v. U.S., 538Lutz & Schramm Co. v. Commis-

sioner, 1Lyeth v. Hoey, 95Maginnis, United States v., 788Magneson v. Commissioner, 913, 930,

932Maher v. Commissioner, 537Malat v. Riddell, 760, 774Maloof v. Commissioner, 948Mann v. Commissioner, 571

TABLE OF CASES xxxiii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxiii

Manocchio v. Commissioner, 616Martin v. Comm’r, 845Mathews v. Commissioner, 832, 833Mauldin v. Commissioner, 774May Dep’t Stores Co. v. Commis-

sioner, 911May v. Commissioner, 832McCann v. United States, 43McCoy v. Commissioner, 138McCulloch v. Maryland, 281McVicker v. United States, 562McWilliams v. Commissioner, 606,

611, 612Meehan v. Commissioner, 137Meisner v. United States, 895Memorial Sloan-Kettering Cancer

Center, United States v., 137Menard, Inc. v. Commissioner, 266Menz v. Commissioner, 516, 518Merchants’ Loan and Trust Company

v. Smietanka, 741Merkel v. Commissioner, 169, 171,

172Midland Empire Packing Co. v.

Commissioner, 314, 330, 335, 336Midland-Ross Corp., United States v.,

786, 787, 1048Miele v. Commissioner, 58Millar v. Commissioner, 858, 873Miller v. Commissioner, 610Minnesota Tea Co. v. Helvering,

517Minor v. U.S., 640Minzner, Commissioner v., 33Moller v. U.S., 268Montesi v. Commissioner, 996Montgomery v. Commissioner, 559Mooney Aircraft, Inc. v. United States,

681, 682Morgan Guaranty Trust Co. of

New York v. United States, 676Morris v. Commissioner, 33Morris W. Zack, 775Moss v. Commissioner, 443

Mt. Morris Drive-In Theatre Co. v.Commissioner, 333

Nacchio v. U.S., 387National Lumber v. Commissioner,

526National Starch and Chemical Corpo-

ration v. Commissioner, 307Neely v. Eby Construction Co., 406Nelson v. Ferguson, 826Newcombe v. Commissioner, 388, 389,

398Niblock v. Commissioner, 404Niederlehner v. Weatherly, 39North American Oil Consolidated v.

Burnet, 62, 65, 770Noyce v. Commissioner, 367, 370O’Donnabhain v. Commissioner, 556O’Gilvie v. U.S., 199Ochs v. Commissioner, 562Ohio River Collieries Co. v. Commis-

sioner, 683Old Colony R. Co. v. Commissioner,

1049Old Colony Trust Company v. Com-

missioner, 40, 103Olk v. United States, 107, 112Overnight Motor Transportation Co. v.

Missel, 205P. Dougherty Co. v. Commissioner,

314P.G. Lake, Inc., Commissioner v., 786,

787, 1049Palmer v. Commissioner, 47Palo Alto Town & Country Village, Inc.

v. Commissioner, 260Parks v. United States, 715Patrick v. Commissioner, 759Patterson v. Thomas, 236Peabody Natural Resources Company

v. Commissioner, 910Peace v. Commissioner, 568Pederson v. Comm’r, 527, 536Pellar v. Commissioner, 46Perez v. Commissioner, 198, 209

xxxiv TABLE OF CASES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxiv

Perry v. United States, 722Peterson, Estate of v. Commissioner,

734Peurifoy v. Commissioner, 419, 438Pevsner v. Commissioner, 275Philadelphia Park Amusement Co. v.

U.S., 86Pike v. Commissioner, 714Pinellas Ice Co. v. Commissioner, 692Pleasant Summit v. Commissioner,

865Poe v. Seaborn, 814, 896Poirier & McLane Corp. v. Commis-

sioner, 687Popov v. Commissioner, 492Powers v. Commissioner, 545Prebola v. Commissioner, 789Preslar v. Commissioner, 173, 174Primuth v. Commissioner, 273Purvis v. Commissioner, 268Putnam v. Commissioner, 394, 404Putnam v. United States, 432Quinlivan v. Commissioner, 833R.R. Hensler, Inc. v. Commissioner,

314RACMP Enterprises, Inc. v. Commis-

sioner, 688Randolph v. Commissioner, 557Rauenhorst v. Commissioner, 818Raytheon Products Corp. v. Commis-

sioner, 188, 189Redwing Carriers, Inc. v. Tomlinson,

918Reese v. Commissioner, 142Regals Realty Co. v. Commissioner,

931, 933Richard Miller and Sons, Inc. v. Com-

m’r, 995Richmond Television Corporation v.

U.S., 269Roberts v. Commissioner, 109Robertson v. Commissioner, 418Robertson v. United States, 103Robinson v. Commissioner, 199, 200

Rochelle, United States v., 59Roco v. Commissioner, 49Rojas v. Commissioner, 733Ronald F. Weiszmann, 468, 471Ronald Moran Cadillac v. United

States, 606Roosevelt v. Commissioner, 213Rosenspan v. U.S., 418, 419Rosenthal, United States v., 59Rothensies v. Electric Storage Battery

Co., 723Rumsey v. Commissioner, 398Rutkin v. United States, 64S.H. Kress & Co. v. Commissioner,

966Safe Harbor Water Power Co. v. U.S., 42Sanders v. Commissioner, 414Sanitary Farms Dairy, Inc. v. Commis-

sioner, 277Sargent v. Commissioner, 820Schaefer v. Commissioner, 1068Schleier, Commissioner v., 191, 203,

207, 212, 214Schlude v. Commissioner, 689Schuessler v. Commissioner, 682Schulz v. Commissioner, 996, 1009Schurer v. Commissioner, 438Schwartz Rojas v. Commissioner, 733Seay v. Commissioner, 190Sharon v. Commissioner, 464Sherman, Commissioner v., 175Sibla v. Commissioner, 445Siegel v. United States, 817Simon v. Commissioner, 359, 367Skelly Oil Co, United States v., 770Sklar v. Commissioner, 595Smith, Commissioner v., 46, 220, 640Soliman v. Commissioner, 483, 493,

494Soriano v. Commissioner, 1061South Texas Lumber Co., Commis-

sioner v., 142Southland Royalty Co. v. United

States, 311

TABLE OF CASES xxxv

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxv

Southwestern States Marketing Corporation, In re, 681

Spartan Petroleum Co. v. UnitedStates, 181

Spiegel, Estate of, 649Spring City Foundry Co. v. Commis-

sioner, 397, 672, 692Sproull v. Commissioner, 640, 656Stadnyk v. Commissioner, 194Staley Mfg. Co. v. Commissioner, 321Standard Brewing Co. v. Commis-

sioner, 648Standard Envelope Mfg. Co. v.

Commissioner, 911Starker v. U.S., 920, 935, 938Starr’s Estate v. Commissioner, 1001Starrels v. Commissioner, 189, 213Steger v. Commissioner, 322Stidger, Commissioner v., 428Stoeltzing v. Commissioner, 314Stranahan v. Commissioner, 829Stranahan, Estate of v. Commissioner,

767Stroud v. U.S., 616Suburban Realty v. U.S., 761Sullivan, United States v., 58, 60Sunnen, Commissioner v., 1015Sutter v. Commissioner, 422, 444Suttle v. Comm’r, 845Swaim v. U.S., 918Taft v. Bowers, 98Takahashi v. Commissioner, 451Tellier, Commissioner v., 258Teruya Brothers, Ltd. v. Commis-

sioner, 915Thomas F. Gurry, 545Thor Power Tool Co. v. Commissioner,

702Threlkeld v. Commissioner, 190, 204Tower, Commissioner v., 1015Townsend Industries v. United States,

230Trans World Airlines, Inc. v. Thurston,

205

Trent v. Commissioner, 404, 405Trinity Industries, Inc. v. Commis-

sioner, 687Tripp v. Commissioner, 568Tufts v. Commissioner, 859, 873Tufts, Commissioner v., 55, 83, 84,

872, 884, 885United Finance and Thrift Corporation

of Tulsa, 1008United States v. (see name of

defendant)United States v. Anderson, United

States v., 671, 672, 694, 706Unvert v. Commissioner, 718US Freightways Corp. v. Commis-

sioner, 308Ussery v. United States, 141Van Rosen v. Commissioner, 222Van Zandt v. Commissioner, 833Voss v. Commissioner, 506W.P. Henritze v. Commissioner 505,

655W.W. Windle Company v. Commis-

sioner, 765Wagensen v. Commissioner, 913Walker v. Commissioner, 429Warren Jones Co. v. Commissioner,

664Warren Service Corp. v. Commis-

sioner, 783Warwick v. United States, 237Wassenaar v. Commissioner, 456Watkins v. Commissioner, 789Weddle v. Commissioner, 403, 404, 406Wehrli, United States v., 317Weinmann v. United States, 545Weissman v. Commissioner, 484Welch v. Helvering, 281, 307, 332Wellesley A. Ayling, 775Wells v. Commissioner, 445Wendell v. Commissioner, 562Wheeler v. Commissioner, 966Whipple v. Commissioner, 395, 405White v. Commissioner, 535, 542, 549

xxxvi TABLE OF CASES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxvi

TABLE OF CASES xxxvii

White v. United States, 582Wiechens v. U.S., 910Wilkerson v. Commissioner, 516, 517,

519Willamette Industries v. Commis-

sioner, 687, 963Williams v. McGowan, 1004Windsor, United States v., 898Wisconsin Cheeseman, Inc. v. U.S.,

617, 619, 620Wodehouse v. Comm’r, 817Wolder v. Commissioner, 105

Wolfsen Land & Cattle Co. v. Commissioner, 314

Womack v. Commissioner, 789Woodsam Associates, Inc. v. Commis-

sioner, 863, 864, 877Woodward v. Commissioner, 311, 328Wynn v. U.S., 617, 619Yarbro v. Commissioner, 768Young Door Co. v. Commissioner, 636Young v. U.S., 193Zaninovich v. Commissioner, 650, 727Zarin v. Commissioner, 174

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxviii

xxxix

Internal Revenue CodeSection ........................................... Page1 ................... 11, 20, 294n4, 813, 10801(a) ............................................ 10, 9001(b) .................................................. 9041(c) ............................................ 19, 9041(f)(3) ....................................... 19, 5911(g) ........................ 819, 820, 835, 836,

837, 8381(g)(2)(A)(i) .................................... 8371(g)(2)(A)(ii)(I) .............................. 8371(g)(2)(A)(ii)(II) ............................. 8371(g)(2)(B) ........................................ 8371(g)(2)(C) ........................................ 8371(g)(4)(A) ........................................ 8381(g)(4)(B) ........................................ 8381(g)(4)(C) ................................... 837n21(g)(7) .............................................. 8391(g)(7)(A) ........................................ 8391(g)(7)(A)(i) .................................... 8391(g)(7)(A)(ii) .................................. 8391(g)(7)(B) ........................................ 8391(h) ........................ 10, 12, 19, 20, 740,

741, 744, 747, 748, 751

1(h)(1)(A)(i) ..................................20n71(h)(1)(A)(ii) ................................ 20n71(h)(1)(B) ........................... 750n7, 7511(h)(1)(C) ................................. 20, 7511(h)(1)(D) ....................................... 7471(h)(1)(E) ............................... 749, 8061(h)(2) ..................................... 499, 5071(h)(3) .................... 748, 750, 752, 753

1(h)(4) ..................................... 754, 7551(h)(4)(B) ................................. 759n101(h)(5) ............................ 748, 749, 7551(h)(6) ............................ 749, 801, 807 1(h)(7) ............................................. 7481(h)(11) ................ 12, 264n4, 508, 7521(h)(11)(A) ............................... 20, 7521(h)(11)(B) ............ 507, 508, 738, 7521(h)(11)(D)(i) ................................. 5081(i) ............................................... 837n11(j) ............................... 10, 19, 20, 751,

904, 10751(j)(2)(C) ............................ 10, 19, 8381(j)(2)(E) ......................................... 8381(j)(4) .............................. 835, 837, 8381(j)(4)(B) ......................................... 8381(j)(5) ................. 740, 747, 750n7, 7512(b) .................................................. 9042(b)(2) ......................................... 904n82(c) .............................................. 904n87(A)(ii) .......................................... 14n311 ...................................................... 29221 ...................................................... 90421(b)(1)(A) ................................. 904n621(b)(1)(B) ................................. 904n621(e)(5) ....................................... 904n623 ...................................................... 24523(d) ................................................ 24523(d)(2) ........................................... 24523(e) ................................................. 24524 ............................................... 19, 90424(a) ............................................ 904n625A .................................. 136, 137, 450

Table of Statutes

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xxxix

25A(b) .............................................. 47125A(b)(1) ......................................... 47225A(b)(2) ......................................... 47225A(c)(1) ......................................... 47225A(c)(2)(A) ................................... 47225A(d) .............................................. 47225A(f) ...................................... 472, 47325A(f)(1) ......................................... 47225A(g)(6) ......................................... 47325A(h) .............................................. 47225A(i) ............................................... 47225A(i)(3) .......................................... 47225B(a) .......................................... 160n825B(b) .......................................... 160n826 .................................................... 107526(b) .............................................. 108031 ....................................... 20, 24, 108032 ........................................... 904, 108032(b)(2) ....................................... 904n632(h) .............................................. 108038 .................................. 1044n17, 1045,

104648(b) ........................................ 1045n1849(a)(1)(D)(iv) ................... 1052, 105549(a)(1)(D)(v) .............................. 105253 ......................................... 1075, 108053(a) ............................................... 108053(b) .............................................. 108053(c) ............................................... 108053(d) .............................................. 108053(d)(1)(B)(i) ........................... 1080n553(d)(1)(B)(ii) .......................... 1080n555 ...................... 21n8, 243, 1075, 107655(a) .................................... 1076, 107755(b)(1)(A) ......................... 1077, 107955(b)(1)(B) .................................... 107955(b)(1)(B)(ii) .............................. 107755(b)(1)(C) ................................... 107755(b)(2) ......................................... 107855(b)(3) ............................... 1077, 108055(c)(1) .......................................... 108055(d)(3) ......................................... 107755(d)(4) ........................... 1077, 1078n155(d)(4)(A) ................................... 1077

56 ......................................... 1078, 107956-59 .............................................. 107556(a)(1) .......................................... 107956(a)(1)(A) ......................... 1075, 107856(a)(6) .......................................... 107556(b)(1) ......................................... 107556(b)(1)(A)(ii) .............................. 107956(b)(1)(E) .................................... 107957 ......................................... 1078, 107957(a) ............................................... 107957(a)(5) .......................................... 107957(a)(5)(A) .................................... 107557(a)(7) .......................................... 107558 ......................................... 1078, 107961 ...................... 11, 24, 26, 27, 28, 35,

43, 64, 105, 182, 184, 189, 193n3, 213, 234,

235, 240, 759n12, 104961(a) .................. 26, 37, 38, 42, 45, 46,

54, 64, 65, 106, 107, 180, 203, 204, 219,

730, 81261(a)(1) .............. 11, 27, 212, 220, 23261(a)(2) ............................................ 25461(a)(3) ................... 12, 77, 78, 80, 81,

183, 756, 79761(a)(4) ....................................... 12, 8161(a)(5) .............................................. 8161(a)(7) ............................... 12, 81, 26261(a)(11) ................................. 167, 16961(a)(12) ................ 167, 171, 177, 179,

180, 181, 183, 184, 878, 879, 880, 1053n1

62 ............................ 12, 13, 15, 16, 42562(a) ........................... 17, 19, 293, 42962(a)(1) ....................... 14, 15, 16, 251,

271, 274, 275, 276n15, 385, 387, 396, 413,

425, 448, 450n1, 45362(a)(2) ............................. 251, 274n1262(a)(2)(A) ..................... 411, 421, 44862(a)(2)(D) ..................................... 44862(a)(3) ............. 385, 387, 396n2, 614,

740, 741, 756

xl TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xl

62(a)(4) ............. 251, 271n6, 272, 385, 387, 425, 486, 501n3,

523n2, 614, 109562(a)(7) ............................................ 16062(a)(16) .......................................... 55462(a)(17) ................................. 473, 50662(a)(18) .......................................... 47362(a)(20) ...... 192n2, 276, 277n20, 61862(b)(3) ........................................... 90062(c) ................................................. 42162(e) ................................................. 27662(f)(1) ...................................... 280n2462(2)(B) ........................................... 56162(2)(C) ........................................... 56162(4) ............................................ 743n463 ....................................... 19, 292, 29763(a) ...................................... 10, 17, 1863(b) ...................................... 10, 17, 1863(b)(3) ..................................... 19, 29363(c)(2) ......................................... 14n363(c)(2)(C) ........................................ 1863(c)(4) ............................................ 83563(c)(5) ................................... 835, 83863(c)(5)(A) ..................... 835, 838, 83963(c)(7)(A)(ii) ............................ 14, 1863(c)(7)(B)(ii) ........................ 14n3, 1863(d) .................................................. 1763(d)(3) ..................................... 19, 29363(e) ................................................... 1464 ............................................. 740, 80165 ...................................................... 74066 ...................................................... 81267 ................ 274, 276, 398, 480n1, 52367(a)................. 18, 229n7, 251, 272n7,

412, 480n167(b) ............... 18, 229n7, 251, 396n2,

421, 448, 450n1, 499, 566n1, 615

67(b)(1) ...................... 501n4, 503, 50867(b)(2) ........................................... 52367(b)(3) ...................... 385, 533, 535n867(b)(4) ............................... 565, 566n167(b)(5) ........................................... 55467(b)(9) ........................................... 710

67(g) ...................... 16, 18, 229, 230n7, 251, 272, 273n9, 274, 275, 385, 396n2, 412,

413, 421, 448, 449, 450, 451n2-4, 480, 483, 484, 486, 489, 499, 501, 503,

507, 508, 523n2, 526, 533, 535n8, 566n1, 615,

616, 1061, 1079n368 ...................... 18n4, 272n7, 276, 39871 ............................................... 38, 90371(c) ................................................. 90371(f) ................................................. 90372 ............ 151, 154, 157, 160, 161, 20172(a) ........................................ 153, 15872(a)(1) ............................................ 15472(b) ........................................ 153, 15872(b)(1) ................................... 154, 15572(b)(2) ........................................... 15672(b)(3) ........................................... 15672(c) ........................................ 153, 15872(c)(1) ............................................ 15472(c)(2)(A) ...................................... 15672(c)(3) ............................................ 15472(c)(3)(A) ...................................... 15572(c)(4) ........................................... 15572(e) ........................................ 150, 15872(e)(1) ................................... 153, 15472(e)(2) ................................... 153, 15672(e)(3) ................................... 153, 15672(e)(4) ................................... 153, 15672(e)(6) ............................................ 15072(q) ........................................ 156, 16172(t) ......................................... 158, 16172(t)(1) ............................................ 15872(t)(2) .................................... 158, 16172(t)(2)(F) ................................. 162n1072(t)(10) .......................................... 15872(u) ................................................ 15674 ....................................... 38, 134, 13574(a) ................................................. 13874(b)(1) ........................................... 13474(b)(2) ........................................... 13474(b)(3) ........................................... 135

TABLE OF STATUTES xli

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xli

74(c) ................... 94n1, 95n1, 135, 13674(c)(2) ............................................ 13679 ..................................... 146, 151, 22379(a) ................................................. 21979(d) ................................................ 15283 ............................... 605n2, 641, 642,

645n683(a) .................. 606n2, 630, 631, 642,

643, 648n7, 89683(b) ................................................ 63183(c)(1) ............................................ 63083(c)(2) ............................................ 63083(h) .............................. 605n2, 606n2,

630, 631, 642, 648n7

83(i) ................................. 631, 642, 64383(i)(1) ............................................ 63083(i)(1)(B) .................................. 643n483(i)(2) ............................................ 63083(i)(2)(A) .................................. 642n283(i)(2)(B) ....................................... 64383(i)(2)(C) .................................. 643n383(i)(3) ............................................ 63083(i)(3)(B) .................................. 642n183(i)(4)(A) ....................................... 64385 ........................................................ 2785(a) ................................................... 2486 ........................................................ 2786(a) ................................................... 24101 ........................... 38, 146, 147, 149,

150, 615101(a) .............................. 146, 149, 150101(a)(1) ............... 146, 147, 148, 149,

150, 151101(a)(2) .......................................... 151101(a)(2)(A) ................................ 151n3101(a)(2)(B) ................................ 151n3101(a)(3)(A) ................................ 151n3101(a)(3)(B) ................................ 151n3101(c) ...................................... 146, 150101(d) ...................................... 146, 151101(g) ...................................... 146, 150101(j) ................................... 146, 151n3101(j)(3)(B) ............................... 1513n3

102 ........................... 28, 38, 92, 93, 94, 95, 96, 105, 106, 108,

134, 136, 138, 147, 246, 247, 568, 812, 892

102(a) ..................... 94, 96, 97, 98, 106, 107, 112n8, 167, 178,

179, 735, 852102(b) ................................................ 96102(b)(1) ..................................... 96, 97102(b)(2) ..................................... 96, 97102(c) ............................................... 134102(c)(1) ................ 94, 95, 112n8, 136103 .................................................... 243103(a) ..................... 243, 244, 499, 617103(b) .............................................. 244104 .................... 187, 213, 215, 276n14104(a) ..................... 186, 202, 204, 717104(a)(1) ................... 202, 203, 276n14104(a)(2) ....... 187, 189, 190, 191, 192,

193, 194, 195, 196, 197, 198, 199, 200, 201,202, 203, 204, 205, 207,

208, 212, 213, 214, 215, 271, 275, 618

104(a)(3) .......................................... 201104(a)(4) .......................................... 203104(a)(5) .......................................... 203104(b) .............................................. 203104(c) .................................. 186, 199n5105 .......................... 187, 201, 202, 223105(a) .............................. 186, 201, 202105(b) ........ 186, 201, 202, 555, 555n2105(c) ...................................... 186, 202105(e) ............................................... 186106 .................................................... 219106(a) .................... 186, 187, 202, 223,

554, 555106(b)(1) ......................................... 554107 ............................................... 618n9108 ......................... 169, 171, 173, 176,

179, 180, 181, 183, 184, 861, 862

108(a) ..................... 167, 168, 172, 879108(a)(1) .......................................... 171

xlii TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xlii

108(a)(1)(B) .................. 171, 172, 183, 861

108(a)(1)(C) ............................... 178n1108(a)(1)(D) ................................... 178108(a)(1)(E) ............................ 177, 178108(a)(2)(C) .................................... 177108(a)(3) ................................. 171, 173108(b) .............................................. 172108(b)(1) ......................................... 167108(b)(2) ......................................... 167108(b)(2)(E) ........................... 172, 173108(b)(3) ......................................... 167108(b)(3)(A) ................................... 167108(b)(4) ......................................... 167108(b)(5)(A) ................................... 167108(b)(5)(B) .................................... 167108(c) ............................................... 167108(c)(1)(A) .................................... 178108(c)(2) .......................................... 178108(c)(3) .......................................... 178108(c)(4) ....................................... ß178108(d)(1) ......................................... 167108(d)(2) ......................................... 167108(d)(3) ........................ 171, 172, 861108(d)(9) ......................................... 167108(e)(1) ................................ 167, 171108(e)(2) ......................... 167, 168, 176108(e)(4) ................ 167, 168, 175, 176108(e)(5) ................ 167, 168, 175, 860108(f) .............................. 168, 176, 177108(f)(1) ................................. 167, 176108(f)(2) ................................. 167, 176108(f)(2)(D) .................................... 176108(f)(3) .......................................... 167108(f)(5) ...................................... 176n1108(h) ............................. 167, 168, 177108(h)(1) ......................................... 177108(h)(2) ......................................... 177108(h)(3) ......................................... 177108(h)(5) ......................................... 177108(i)(1) .......................................... 167109 ................................... 244, 245, 247111 ......................... 401, 716, 717, 723,

725n8, 736

111(a) .................... 710, 716, 717, 731,792, 868, 870

111(b) .............................. 868, 870, 871111(c) .......................................... 716n1117 .......................... 134, 138, 139, 141,

142, 143, 790, 792117(a) ..................... 134, 136, 137, 141117(a)(1) ..................... 787, 1004, 1005117(b) ...................................... 134, 142117(b)(1) ......................................... 141117(b)(2) ........................ 136, 142, 144117(c) ............................................... 134117(c)(1) ................................. 136, 137117(d) ......................... 134, 137, 224n1119 ................. 219, 220, 221, 222, 223,

235, 422, 443119(a) ................. 219, 221, 223, 422n6119(b) .............................................. 219119(b)(1) ......................................... 221121 ............................... 6, 32, 114, 115,

116, 117, 118, 119, 120, 121, 122, 123, 124, 125, 126, 129, 130, 131, 177, 178, 503, 802, 807, 808, 893, 894, 907, 908, 923, 924, 925, 926,

944, 945, 951n4, 954, 955

121(a) ................ 115, 116n1, 118, 120, 122, 124n8, 126, 127,

128, 129, 130, 131, 808121(b) .............................................. 115121(b)(2) ............................... 121(b)(2)121(b)(2)(A) ........................... 119, 121121(b)(3) ................................. 121, 122121(b)(4) ......................................... 119121(b)(5) ......................................... 119121(b)(5)(C)(i) ............................... 120121(b)(5)(C)(ii)(I) .......................... 120121(b)(5)(D) ................................... 120121(c) ...............................115, 121, 122121(c)(1) ...........................................122121(d)(1) ..........................................115

TABLE OF STATUTES xliii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xliii

121(d)(2) ..................................115, 118121(d)(3) ..........................115, 888, 889121(d)(3)(A) ............................118, 893121(d)(3)(B) ....................118, 119, 894121(d)(3)(C) ....................................894121(d)(5) ..........................................944121(d)(5)(A) .....................................954121(d)(5)(B) ............................923, 954121(d)(5)(C) ....................................955121(d)(6) ............115, 120, 121, 124n8,

479, 801, 807, 808, 924121(d)(7) ............................... 115, 119121(d)(10) .............. 907, 923, 925, 926121(d)(11) ....................................... 115121(f) .............................. 115, 954, 955123 ........................................... 248, 541125 .................................................... 637125(a) ............................................... 219125(d)(1) ......................................... 219125(f) ............................................... 219126 .................................................... 247127 ........................................... 137, 475127(a) .............................. 134, 219, 475127(c)(1) ......................... 134, 137, 475129 .................................................... 223129(a) ............................................... 219130 .................................................... 201131 .................................................... 247132 ..................34, 95n1, 219, 220, 223,

224, 229n7, 232, 421, 422132(a) ............................................... 219132(a)(1) .......................................... 226132(a)(3) ................................. 134, 230132(a)(4) ................................. 223, 231132(a)(4) ................................. 223, 231132(a)(5) .......................................... 231132(b) ...................................... 219, 229132(b)(1) ................................. 224, 225132(b)(2) ......................................... 225132(c) .............................. 219, 228, 229132(c)(4) .......................................... 229132(d) ...................................... 219, 230132(e) ............................................... 219132(e)(1) ......................... 134, 136, 231

132(f) ............................................... 219132(f)(2) .......................................... 231132(f)(3) .......................................... 231132(f)(5)(F)(ii) ............................... 231132(f)(6) .......................................... 231132(f)(8) ...................................... 231n9132(g) ............................................... 219132(g)(2) ..................................... 224n2132(h) ...................................... 219, 226132(h)(3) ......................................... 226132(i) ............................... 219, 226, 229132(j)(1) .......................... 219, 226, 229132(j)(2) .......................................... 229132(j)(5) ...................................... 226n6135 ........................................... 247, 475135(a) ...................................... 247, 475135(b)(1) ................................. 247, 475135(b)(2) ................................. 247, 475135(c) ...................................... 247, 475135(c)(2) .......................................... 247135(d)(1) ......................................... 247137 .................................................... 245139 ........................................... 246, 247139(a) ............................................... 246139(b) .............................................. 246139(b)(1) ......................................... 246139(b)(2) ......................................... 246139(b)(4) ......................................... 246139(c) ............................................... 246139F .............................. 195n4, 276n14139F(a) ........................................ 195n4139F(b) ........................................ 195n4151 ...................................................... 10151(c) ............................................... 903151(d)(2) ......................................... 835151(d)(5) ........................................... 19151(d)(5)(A) ......................... 10n1, 903151(d)(5)(B) .................................... 903151(e)(4) .......................................... 141152 ................................................. 18n5152(a)(1) .......................................... 904152(c)(1)(B) .................................... 904152(c)(3) .......................................... 837152(c)(4)(B) .................................... 904

xliv TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xliv

152(e) ............................................... 904152(e)(2) .......................................... 904161 ............ 14, 304, 306, 307, 327, 330162 ....................... 15, 229n7, 237, 252,

253, 254, 255, 258n2, 259, 261, 262, 266, 267, 268, 269, 271,

272, 273, 275, 276n15, 277, 278, 279, 280, 292n1,

303, 306, 322, 338, 405, 413, 416, 417, 418, 421, 424, 425, 432, 438, 447, 448, 449, 450, 451, 452, 453, 459, 460, 463, 464, 466, 471, 480, 481, 501,

522, 523, 526, 586, 606n2,615, 616, 629, 648, 714, 729, 732, 733, 734, 735, 736, 832, 850, 853, 1063

162(a) ................ 14, 15, 251, 252, 254, 258, 269, 277, 280, 284, 304, 308, 309, 324, 387, 411, 413, 415, 420, 428, 429, 433, 438, 442, 443, 444, 448, 449, 458, 467, 524, 571, 605, 616, 694,

727, 730, 832162(a)(1) ........................... 14, 263, 329162(a)(2) ........415, 416, 417, 418, 420,

422, 425, 426, 427, 430, 431, 432, 433, 434,

435, 443, 561162(a)(3) ................ 325, 727, 833, 834162(c) ...................................... 251, 279162(e) ................. 251, 279n23, 280n23162(e)(1)(A) .............................. 280n23162(e)(1)(D) ............................. 280n23162(f) ...................... 251, 279, 280, 387162(f)(4) .................................... 280n24162(g) ............................................... 279162(m) .................... 251, 263n3, 264n3162(m)(2) .................................... 263n3162(m)(3) .................................... 264n3162(q) .............................. 251, 277, 280

163 ..................... 6, 16, 32, 501, 503n5, 506, 571, 615, 616,

1039n11163(a) .................. 16, 484n4, 499, 501,

504, 512, 514, 515, 517, 518, 626, 627, 841, 1017

163(d) .................... 499, 501, 502, 507, 508, 509, 852

163(d)(1) ................................. 499, 508163(d)(2) ................................. 499, 508163(d)(3) ......................................... 499163(d)(3)(A) ................................... 507163(d)(3)(B)(i) ............................... 499163(d)(4) ......................................... 508163(d)(4)(A) ........................... 499, 507163(d)(4)(B) ................... 499, 507, 508163(d)(4)(C) ........................... 499, 507163(d)(4)(D) ................................... 507163(d)(5)(A) ................................... 507163(d)(5)(A)(i) ............................... 499163(d)(5)(B) .................................... 499163(e) ............................................. 1041163(e)(1) ............................. 1028, 1036163(e)(2) ........................................ 1028163(e)(5) ........ 1028, 1036n9, 1041n14163(e)(5)(A) .............................. 1036n9163(h) .................. 16, 504n7, 505, 512,

843n2, 851, 852163(h)(1) ................... 499, 501n2, 502,

503, 505163(h)(2) ........................ 499, 502, 505163(h)(2)(D) ............ 16, 503, 505, 513163(h)(3) ................ 502, 503, 505, 506163(h)(3)(A) ................................... 499163(h)(3)(A)(ii) .......................... 503n5163(h)(3)(B) ................... 497, 499, 504163(h)(3)(B)(i) ............................... 505163(h)(3)(B)(ii) ........... . 505, 506, 513163(h)(3)(C) ....................... 499, 503n5163(h)(3)(C)(ii) ................. 503n5, 513163(h)(3)(F)(i)(II) ................. 505, 506163(h)(3)(F)(i)(III) .................... 504n7163(h)(3)(F)(i)(IV) .................... 504n7163(h)(3)(F)(iii)(I) ..................... 504n7

TABLE OF STATUTES xlv

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xlv

163(h)(3)(F)(iii)(II) ................... 504n7163(h)(4)(A)(i) ................... 499, 503n6163(h)(4)(A)(iii) ......................... 503n6163(i) .................... 1027, 1028, 1036n9163(i)(1) .................................... 1037n9163(i)(2) .................................... 1037n9163(j) ...................... 273, 499, 501, 509163(j)(1) .......................................... 509163(j)(2) .......................................... 509163(j)(5) .......................................... 509163(j)(7)(A) .............................. 509n11163(j)(9) .................................... 509n11164 ............................. 16, 32, 522, 523,

524, 525, 530, 616164(a) .............................. 521, 523, 524164(a)(1) ....................... 16, 484n4, 853164(a)(2) .......................................... 853164(a)(3) ............................................ 16164(b)(1) ......................................... 521164(b)(2) ......................................... 521164(b)(5) ............. 16, 521, 523n1, 524,

530164(b)(5)(B) ............................... 523n1164(b)(5)(C) ............................... 523n1164(b)(5)(H) ............................... 523n1164(b)(6) .......................... 17, 521, 524164(c) ............................................... 521164(c)(1) .......................................... 525164(c)(2) ............................. 526, 527n4164(d) .............................................. 526164(d)(1) ......................................... 521164(d)(2) ......................................... 521164(d)(2)(A) ................................... 527164(d)(2)(B) .................................... 527164(e) ...................... 724, 725, 727, 728164(f) ............................................... 521165 ................... 279n23, 344, 385, 386,

387, 389, 391, 393, 396, 397, 398, 400, 401, 405,

550, 603, 615, 1053165(a) ............ 385, 386, 387, 392, 393,

399, 532, 533, 534, 535, 538, 539, 541, 648,

740, 793, 797

165(b) .................... 385, 389, 392, 533, 740, 793, 1053

165(c) ..... 385, 386, 387, 393, 740, 793165(c)(1) ........................ 386, 387, 390,

534n1, 648, 763165(c)(2) ........344, 386, 387, 388, 389,

390, 391, 398, 399, 400, 534n1, 713, 756, 757

165(c)(3) ........386, 399, 532, 533, 534,535, 536, 537, 538, 539, 541, 542, 543, 544, 545, 549, 550, 551, 552, 947

165(d) .............................................. 385165(e) ...................... 385, 400, 533, 539165(f) ............. 385, 400, 740, 756, 757165(g) ............................................... 391165(g)(1) ......................... 385, 740, 768165(g)(2) ......................... 385, 391, 740165(h) .... 386, 398, 400, 533, 534, 535165(h)(1) .................... 534n2, 535, 540165(h)(2) ..................................... 534n6165(h)(2)(A) ................................... 535165(h)(2)(A)(i) ................... 535n9, 540165(h)(2)(A)(ii) .............................. 540165(h)(2)(B) ........................... 541, 795165(h)(3)(B) ............................... 534n3165(h)(4)(A) ....................... 535n8, 540165(h)(4)(E) .................................... 541165(h)(5) ............ 533, 534n7, 535, 540165(h)(5)(A) ........................... 534, 535165(h)(5)(B)(i) ....................... 535, 540165(i) ................................. 533, 538n10165(i)(1) .......................................... 539165(i)(2) .......................................... 539165(i)(3) .......................................... 539165(i)(4) .......................................... 539165(i)(5) .......................................... 534165(i)(5)(A) ..................................... 246165(i)(5)(B) ................ 538n10, 539n11165(k) ................................ 533, 538n10166 ..........................385, 386, 393, 394,

396, 397, 405, 853166(a) .............................. 401, 402, 725166(a)(1) .......................................... 394

xlvi TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xlvi

166(a)(2) .......................................... 394166(b) .............................................. 396166(d) ............................. 394, 401, 402166(d)(1) ......................................... 394166(d)(1)(B) ........................... 394, 402166(d)(2) ......................................... 394166(e) ............................................... 393167 .......................229n7, 295, 327, 330,

341, 343, 349, 352n10, 362, 364, 367, 368, 369, 370, 388, 389, 398, 464, 465, 466, 469, 615, 853,

997, 999, 1053167(a) .............. 15, 325, 326, 330, 340,

362, 365, 389, 881167(a)(1) .............. 327, 368, 464, 1008167(b) ...................................... 312, 340167(c)(1) ........................... 340, 352n10167(e) ............................................... 344167(e)(1) .......................................... 340167(f) ............................................... 998167(f)(1) ................................. 340, 349167(f)(1)(B) .................................... 999167(g) ............................................... 368167(m) ..................................... 345, 371168 ....................... 6, 15, 339, 341, 349,

352, 353, 355, 356, 357, 358, 364, 365, 366, 367, 368, 369, 370, 371, 372,

389, 478, 488, 490, 615, 801, 1053

168(a) .................... 349, 353, 354, 356, 357, 364, 365, 368,

371, 491, 492168(a)-(f)(1) ................................... 340168(b) ............................................ 1078168(b)(1) ................ 348, 350, 351, 360168(b)(2) ......................................... 375168(b)(3) ......................................... 348168(b)(4) ......................................... 347168(c)(1) ................ 350, 365, 368, 369168(c)(2) .......................................... 364168(d) ...................................... 355, 802168(d)(1) ................................. 349, 350

168(d)(2) ......................................... 348168(d)(3) ................................. 349, 801168(d)(3)(B) ............................... 349n3168(d)(4)(A) ................................... 349168(d)(4)(B) .................................... 318168(e) ............................................... 802168(e)(1) ........ 346, 350, 352, 353, 356168(e)(3)(B)(i) ................................ 346168(f) ............................................... 355168(g) .............................. 371, 488, 802168(g)(2) .......................................... 348168(g)(3)(B) .................................... 371168(g)(7) .......................................... 348168(i)(1) ......................... 340, 345, 371168(i)(1)(B) ..................................... 372168(i)(1)(E) ..................................... 372168(i)(6) .......................................... 340168(i)(12) ........................................ 340168(k) ................ 306n1, 339, 340, 341,

349n4, 351, 352, 353, 356, 357, 488n9, 801,

802, 998, 1078168(k)(1) ................ 340, 479, 490, 491168(k)(1)(A) ......... 352, 353, 354, 357,

999168(k)(1)(B) ............... 352n8, 353, 354168(k)(2)(A) ......... 340, 352, 353, 357,

479168(k)(2)(A)(i)(II) .......................... 999168(k)(2)(A)(ii) .............................. 352168(k)(2)(D) ................................... 479168(k)(2)(E)(ii) ...................... 340, 352168(k)(2)(E)(iii) .............................. 352168(k)(2)(F)(i) ........................ 479, 491168(k)(2)(F)(iii) .............................. 490168(k)(6) ......................................... 353168(k)(6)(A) ............. 340, 352n11, 356168(k)(6)(B) .............................. 352n11168(k)(7) ................................. 340, 352170 .............. 6, 17, 562, 565, 567, 568,

569, 570, 571, 579, 581, 582, 583, 584, 585, 586, 587, 588, 590, 593, 595,

596, 597, 710, 1079

TABLE OF STATUTES xlvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xlvii

170(a) .................... 565, 592, 593, 594, 595, 1079

170(a)(1) ......................... 567, 571, 585170(a)(3) .......................................... 576170(b) ..................... 135, 565, 567, 571170(b)(1)(A) ........................... 565, 571170(b)(1)(A)(i) ................................. 17170(b)(1)(A)(vii) ............................ 564170(b)(1)(B) ........................... 565, 571170(b)(1)(C) ................................... 571170(b)(1)(D) ................................... 571170(b)(1)(F) ...................................... 17170(b)(1)(G) ................................... 565170(b)(1)(G)(i) ............ 17, 571, 572n4170(b)(1)(G)(ii) .......................... 572n4170(b)(1)(H) .............. 565, 571, 843n4170(b)(2) ......................................... 587170(b)(2)(A) ................................... 571170(c) ............................. 565, 567, 568,

570, 571, 592, 596170(c)(2) .......................................... 564170(c)(2)(B) .................................... 567170(c)(2)(C) .................................... 568170(c)(2)(D) .................................... 569170(d)(1)(A) ........................... 565, 572170(e) ............................. 573, 574, 594,

762n16, 771, 1079

170(e)(1) ................................. 565, 763170(e)(1)(A) .................. 573, 574, 575,

762n17170(e)(1)(B) ............................ 573, 574170(e)(1)(B)(i) ................................ 575170(e)(1)(B)(i)(II) .......................... 575170(e)(2) .......................................... 565170(e)(7) ................................. 565, 575170(e)(7)(D) .................................... 575170(f) ....................................... 565, 596170(f)(1) .......................................... 565170(f)(2) ......................... 565, 575, 592170(f)(3) .................... 565, 576n8, 592,

593170(f)(3)(A) .................. 575, 576, 592,

593

170(f)(3)(B) .................................... 576170(f)(3)(B)(i) ................................ 577170(f)(3)(B)(ii) ............................... 593170(f)(3)(B)(iii) .............................. 578170(f)(8) .......................................... 567170(f)(8)(A) ............. 565, 596, 598n10170(f)(8)(B) ............. 565, 579, 598n10170(f)(8)(B)(ii) ............................... 596170(f)(8)(C) ..................... 565, 598n10170(f)(11) ........................................ 579170(f)(11)(C) .................................. 579170(f)(16) ........................................ 565170(f)(16)(D) .................................. 579170(f)(17) ............................... 565, 578170(h) .............................................. 578170(i) ............................................... 565170(j) ............................................... 565170(l) ....................................... 565, 570170(o) .............................. 564, 565, 577170(o)(1)(A) ................................... 577170(o)(2) ......................................... 577170(o)(3) ......................................... 577170(o)(8) ................................... 598n10171 .................................................... 853172 .......................... 387, 402, 403, 702,

718, 719, 1072, 1073n28

172(a) ........................... 710, 718, 1071, 1073n28

172(a)(1) .......................................... 718172(a)(2) ........................................ 1073172(b)(1)(A) ............ 710, 718n4, 1017172(b)(1)(A)(ii) .......................... 716n1172(b)(1)(B) ............................... 718n4172(b)(1)(C) ............................... 718n4172(b)(2) ............................... 710, 1071172(b)(3) ......................................... 710172(c) ............................ 710, 719, 1071172(d) .............................................. 719172(d)(1) ............................... 710, 1071172(d)(2) ................................. 710, 719172(d)(3) ......................................... 710172(d)(4) ........................ 402, 710, 719172(d)(8) ....................................... 1071

xlviii TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xlviii

174(a) ............................................... 304179 ......................306n1, 318, 339, 340,

341, 349n4, 352n10, 353, 354, 355, 356, 357, 358, 478, 488, 490, 491, 492, 801, 802, 804, 805, 806,

998, 1078179(a) ...................................... 340, 356179(b) .............................................. 340179(b)(1) ......................................... 355179(b)(2) ................................. 355, 356179(b)(3) ......................................... 355179(b)(3)(A) ........................... 355, 356179(b)(3)(B) .................................... 355179(b)(3)(C) ............................. 355n15179(c) ............................................... 340179(d)(1) ......................................... 340179(d)(1)(B)(ii) .............................. 318179(d)(2) ......................................... 340179(d)(10) ...................... 340, 801, 805179(f)(2)(A) .................................... 318180(a) ............................................... 730183 ......................... 268, 479, 486, 487,

1061195 ......................... 251, 252, 269, 270,

271, 304197 ......................271, 340, 349, 352n8,

354, 996, 998, 999197(a) ............................................... 992197(b) .............................................. 992197(c) ............................................... 992197(c)(1) ..................................... 998n1197(c)(2) .......................................... 999197(d) ......................... 992, 994, 998n2197(e) ............................................... 998197(e)(2) .......................................... 992197(e)(3) .......................................... 998197(e)(4) .......................................... 998197(f)(1) ................................. 992, 999197(f)(3) .......................................... 992197(f)(7) ................................. 992, 999199(c)(1) .......................................... 292199(d)(1) ......................................... 294

199A ..........................13n2, 17, 19, 289, 290, 291, 292, 293, 294, 296, 297, 298, 299, 301,

1075, 1079n4199A(a) ........... 19, 290, 292, 293, 294,

297, 298, 299, 300, 301199A(b)(1) ............... 290, 296n10, 300199A(b)(1)(A) ................................. 297199A(b)(2) ............ 290, 294, 295, 298,

301199A(b)(2)(A) ............... 297, 298, 299,

300, 301199A(b)(2)(B) ............... 297, 298, 299,

300, 301199A(b)(2)(B)(ii) ....................... 295n9199A(b)(3) ...................... 290, 295, 300199A(b)(3)(A) ........................ 296, 297199A(b)(3)(B) ................................. 295199A(b)(3)(B)(i)(II) ....................... 300199A(b)(3)(B)(ii) ............................ 300199A(b)(3)(B)(iii) ........................... 300199A(b)(3)(B)(iii)(A) ................. 295n7199A(b)(4) ....................................... 290199A(b)(6) ....................................... 290199A(b)(6)(B) ................................. 295199A(c)(1) ...................... 290, 292, 294199A(c)(2) ............................... 290, 302199A(c)(3) ....................................... 290199A(c)(3)(A) ......................... 292, 294199A(c)(3)(B) ................................. 292199A(d) ............................................ 290199A(d)(1) ....................................... 289199A(d)(1)(A) ................................. 293199A(d)(1)(B) ................................. 292199A(d)(2) ....................................... 294199A(d)(2)(A) ................................. 293199A(d)(3) .............................. 297, 299199A(d)(3)(A) ................................. 301199A(d)(3)(A)(i) .................... 297, 301199A(d)(3)(A)(ii) ........................... 301199A(d)(3)(B) ................................. 301199A(e)(1) ................................. 19, 290199A(e)(2) ....................................... 290199A(e)(2)(A) ......................... 292, 295

TABLE OF STATUTES xlix

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page xlix

199A(e)(2)(B) ............................. 295n6199A(f)(1)(C) ..................... 290, 294n4199A(f)(2) ................................. 1079n4199A(i) .................................... 290, 293212 .........................12, 15, 18, 251, 252,

253, 271, 272, 276n15, 322, 387, 388, 389, 411, 412, 424, 425, 459, 460, 501, 508, 522, 523, 524,

614, 615, 616, 853, 1063n15

212(a)(1) ................................... 276n15212(b) .............................................. 721212(1) .............................................. 272212(2) .............................................. 273212(2) .............................................. 273212(3) ...................................... 273, 460213 ......................... 185, 202, 554, 555,

556, 557, 558, 559, 560, 561, 664

213(a) ................. 554, 555n2, 557,665, 720, 721, 821, 842n3

213(b) ...................................... 554, 555213(c)(1) .......................................... 559213(d) .................................. 555n2, 556213(d)(1)-(5) ................................... 554213(d)(1)(A) ........................... 555, 556213(d)(1)(B) .................................... 555213(d)(1)(C) ........................... 555, 557213(d)(1)(D) ........................... 555, 558213(d)(2) ................................. 555, 558213(d)(9) ................................. 554, 556213(d)(10) ............................... 554, 558213(d)(11) ............................... 554, 556213(e) ............................................... 561213(f) ............................................... 554215 .................................................... 903217(b)(1)(B) .................................... 561219 .................................................... 160219(a) ............................................... 158219(b)(1) ........................ 158, 159, 160219(b)(5) ......................................... 158219(b)(5)(A) ........................... 159, 160219(b)(5)(B) ........................... 159, 160

219(b)(5)(C) ........................... 159, 160219(c) ...................................... 158, 160219(d) .............................................. 160219(d)(1) ......................................... 158219(e)(1) .......................................... 158219(g) ...................................... 158, 160219(g)(5) .......................................... 160219(g)(7) .......................................... 160219(g)(8) .......................................... 160220(a) ............................................... 554220(b)(1) ......................................... 554220(c)(1)(A) .................................... 554220(f)(1) .......................................... 554220(f)(2) .......................................... 554220(f)(4) .......................................... 554220(f)(6) .......................................... 554221 ................................... 499, 503, 506221(a) ...................................... 473, 506221(b) .............................................. 507221(d) ...................................... 473, 507221(d)(1) ......................................... 507221(f) ....................................... 473, 507222 ........................................... 450, 473222(b)(2) ......................................... 473222(c)(2) .......................................... 473222(d) .............................................. 473261 ........................................... 307, 330262 ......................14, 16, 147, 150, 202,

251, 274, 275, 344, 389,406, 413, 425, 426, 428, 443, 444, 449, 459, 466,

523, 533, 559, 561, 562, 843

262(a) .............................. 253, 437, 438263 ......................... 303, 305, 306, 307,

310, 327, 329, 330, 342, 650, 651, 686

263(a) ......... 147n2, 304, 317, 319, 330263(a)(1) ................. 15, 308, 326, 327,

329, 330263(a)(2) .......................................... 338263A ........................................ 312, 511263A(a) ........................... 304, 312, 499263A(b) ........................... 304, 312, 499

l TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page l

263A(f) ............................................ 312263A(f)(4)(B) ........................... 511n15263A(g) .................................... 304, 312263A(h) ............................................ 304264 ............................................... 147n2265 ..................... 199n6, 244, 614, 615,

618, 847265(a)(1) ........... 147n2, 275, 614, 615,

616, 618, 630, 630n4, 631, 631n6, 632n9, 633

265(a)(2) ................499, 614, 615, 616, 617, 843, 852

265(a)(6) ................ 614, 615n4, 618n9265(2) .................... 618, 619, 620, 621,

633, 634, 635, 636266 .................................................... 521267 ......................... 601, 602, 603, 604,

610, 611, 612, 613, 928, 929

267(a) .............................. 602, 604, 928267(a)(1) .............. 393, 602, 603, 604,

607, 611, 612, 624, 793, 907, 917, 918

267(a)(2) ............... 602, 604, 605, 606, 648n7

267(a)(2)(B) .................................... 605267(b) .................... 507, 602, 603, 802,

907, 915, 917, 928267(b)(1) ........................ 603, 793, 944267(b)(2) ................................. 606, 944267(c) .............................. 602, 802, 944267(c)(4) ................ 603, 611, 612, 793267(d) ............. 602, 603, 604, 907, 918274 ........................................... 278, 422274(a) .......................................... 274(a)274(a)(1) ................................. 251, 277274(a)(2) .......................................... 251274(a)(2)(A) .................................... 277274(a)(3) ................................. 251, 277274(b) ........................................ 95, 136274(b)(1) ........................................... 92274(c) ...................................... 411, 424274(d) ............................. 411, 424, 443274(d)(1) ......................................... 561

274(e) ............................................... 411274(e)(2) .......................................... 421274(e)(2)(A) ................................ 424n7274(e)(3) .......................................... 424274(h) .............................................. 411274(h)(1) ..................................... 415n2274(h)(2) ..................................... 415n2274(h)(3)(A) ............................... 415n2274(h)(5) ..................................... 415n2274(h)(7) ......................................... 425274(j) ..................................... 95n1, 135274(j)(2) .................................. 134, 135274(j)(2)(A) ..................................... 136274(j)(3) .......................................... 134274(j)(3)(B) ..................................... 135274(k) ...................................... 411, 423274(k)(1) ......................................... 423274(l) ............................................... 411274(l)(1) .......................................... 232274(m) ............................................. 411274(m)(1) ........................................ 416274(m)(2) ....................... 416, 448, 455274(m)(3) ........................................ 421274(n) ............................. 411, 416, 424274(n)(1) ............................ 423, 424n7274(n)(2) ..................................... 424n7274(n)(2)(A) ................................... 424274(o)(1) ..................................... 231n8274(o)(2) ............................. 223, 422n6275 ........................................... 521, 523280A ....................... 438, 479, 480, 483,

484, 485n5, 486, 487, 492

280A(a) ........................... 479, 480, 487280A(b) ............................... 479, 484n4280A(c)(1) .............. 479, 483, 484, 495280A(c)(1)(A) ........428, 429, 430, 431,

483, 493280A(c)(1)(A)-(C) .......................... 483280A(c)(2) .......................... 479, 487n7280A(c)(3) ....................................... 479280A(c)(4) ................................... 487n7280A(c)(5) .............. 479, 484, 485, 487280A(c)(5)(B)(i) ............................. 485

TABLE OF STATUTES li

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page li

280A(c)(5)(B)(ii) ............................ 485280A(d)(1) ................. 479, 487, 503n6280A(d)(2) ...................... 479, 487, 937280A(d)(3) ....................................... 937280A(d)(4) ....................................... 937280A(e) ............................................ 479280A(e)(1) ....................................... 487280A(e)(2) ....................................... 487280A(f)(1) ....................................... 479280A(f)(3) ....................................... 479280A(f)(4) ....................................... 479280A(g) ........................... 479, 487, 488280E ........................................... 279n21280F .................... 479, 488n8, 490, 492280F(a) ............................................. 479280F(a)(1) ............................. XX490XX280F(a)(1)(A) ......................... 490, 491280F(a)(1)(B)(iv) ...................... 490n15280F(a)(2) ............................... 409, 491280F(b) ................................ 479, 488n9280F(b)(1) ............................... 488, 491280F(b)(2) ............................... 488, 491280F(b)(3) ....................................... 488280F(d)(1) ............................... 479, 488280F(d)(2) ............................... 479, 491280F(d)(3) ....................................... 489280F(d)(4) ....................................... 479280F(d)(4)(A) ................................. 488280F(d)(5) ........................ 479, 488n10280F(d)(6)(A) ................................. 479280F(d)(6)(B) .................................. 479280F(d)(7) ............................... 479, 490302 .................................................... 988318 .................................................... 611336 .................................................... 732351 ................................... 863, 1069n27351(a) ............................................... 895362 .................................................... 863401 .............................. 156, 223, 605n2401(a) ............................................... 644401(a)(9)(C) .................................... 161404(a) ............................................... 649404(a)(1)-(3) ............................... 605n2404(a)(5) ................ 605n2, 630, 647n7

408 .................................................... 159408(a) .................................. 158, 159n5408(a)(6) .......................................... 161408(b) .................................. 158, 159n5408(b)(3) ......................................... 161408(d)(1) ........................ 158, 160, 161408(d)(2) ......................................... 158408(e)(1) ......................... 158, 159, 160408(m) ..................................... 740, 748408(o) ...................................... 158, 161408(o)(2) ......................................... 159408A(a) ............................................ 158408A(b) ................................... 158, 161408A(c)(1) ............................... 158, 162408A(c)(2) ...................... 158, 159, 162408A(c)(3) ............................... 158, 162408A(c)(4) ....................................... 158408A(c)(5) ....................................... 158408A(d)(1) ....................................... 158408A(d)(1)(A) ................................. 162408A(d)(2) .............................. 158, 162408A(d)(2)(A)(iv) .................... 162n10408A(d)(4)(B)(i) ............................. 162408A(d)(5) ................................ 162n10409A ................................ 645, 646, 647409A(a)(1)(A) ......................... 630, 646409A(a)(2) ............................... 630, 646409A(a)(3) ............................... 630, 646409A(a)(4)(A) ................................. 630409A(a)(4)(B) ......................... 630, 646409A(a)(4)(C) ......................... 630, 646409A(c) ............................................ 630409A(d)(1) ....................................... 630409A(d)(2) ....................................... 630409A(d)(3) ....................................... 630409A(d)(4) ....................................... 630414(q) .............................................. 226441 .................................................... 711441(a) .............................. 630, 632, 710441(b) ...................................... 630, 710441(c) ...................................... 630, 710441(d) ...................................... 630, 710441(e) ...................................... 630, 710441(g) ............................................... 630

lii TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lii

446 ................................... 669, 703, 704446(a) .............................. 630, 688, 703446(b) .................... 630, 632, 688, 691,

692, 703446(c) ...................................... 630, 687446(c)(1) .......................................... 632446(d) .............................................. 688446(e) ............................................... 688448 .......................... 630, 652, 669, 688448(a) ............................................... 688448(a)(3) ..................................... 699n1448(b) .............................................. 688448(c) ...................................... 509, 699448(d)(5) ......................................... 669451 ............................................... 645n6451(a) ...................... 11, 630, 659, 669,

671, 830451(b) .............................................. 677451(b)(1) ................................. 669, 677451(b)(1)(A) ................................... 677451(b)(1)(C) ....................... 671, 677n4451(b)(3) .................... 669, 677n3, 699451(c) ...................................... 669, 677451(c)(1)(A) .................................... 672451(c)(1)(B)(ii) ............................... 677451(c)(2)(B) ................................ 677n1451(c)(4)(A) ................................ 677n2451(c)(4)(B) .................................... 677451(c)(4)(C) .................................... 672451(h) .............................................. 647451(h)(i)(1) ..................................... 630451(h)(i)(2) ..................................... 630451(h)(i)(3) ..................................... 630452 ........................................... 678, 691453 .................. 975, 978, 980, 981, 985453(a) .............................. 973, 975, 978453(b) ...................................... 973, 988453(b)(1) ......................................... 975453(b)(2)(A) ................................... 979453(b)(2)(B) .................................... 979453(c) .............................. 973, 975, 976453(d) ..................... 971, 972, 973, 978453(e) ...................................... 973, 982453(e)(1) .......................................... 982

453(e)(3) .......................................... 982453(f) ............................................... 973453(f)(1) .......................................... 981453(f)(3) ................................. 973, 977453(f)(4) ......................... 971, 973, 977453(f)(5) ................................. 973, 977453(f)(6) .......................................... 985453(f)(7) ................................. 973, 983453(f)(8) ................................. 973, 979453(g) ............................................... 973453(g)(1) .......................................... 983453(g)(2) ................................. 983, 984453(i) ...................... 803, 973, 977, 978453(i)(1)(A) ..................................... 978453(j) ............................................... 973453(j)(2) .......................................... 980453(k) ...................................... 973, 979453(l) ............................................... 973453(l)(1) .......................................... 979453(l)(2) .......................................... 979453(l)(3) .......................................... 979453A ........................ 973, 979, 984, 985453A(a)(1) ....................................... 984453A(b)(1) .............................. 975, 984453A(b)(2) .............................. 984, 985453A(b)(3) .................................. 984n2453A(b)(4) .................................. 984n2453A(c)(2)(B) ................................. 984453A(c)(3) ....................................... 985453A(c)(3)(B) ................................. 973453A(c)(4) ....................................... 985453A(d)(1) ....................................... 984453A(d)(3) ....................................... 984453A(d)(4) .................................. 984n3453B(a) ................... 973, 981, 988, 989453B(a)(1) ....................................... 981453B(a)(2) ............................... 981, 989453B(b) ........................... 973, 981, 989453B(c) ............................................ 981453B(f) .................................... 973, 981453B(g) .................................... 973, 981454 .................................................... 892455 .................................................... 678456 ........................................... 678, 691

TABLE OF STATUTES liii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page liii

461 .......................... 650, 671, 695, 698461(a) .............................. 630, 669, 696461(c) ............................................... 527461(f) .............................. 669, 687, 717461(f)(2) .......................................... 687461(g) .................... 499, 509, 627, 630,

652, 669461(g)(1) .......................................... 509461(g)(2) ......................... 509, 510, 652461(h) ........................ 669, 680n6, 682,

683, 694n14, 696461(h)(1) ......................................... 683461(h)(2) ......................................... 684461(h)(2)(A) ................................... 684461(h)(2)(A)(i) ............................... 684461(h)(2)(A)(iii) ............................. 684461(h)(2)(B) .................................... 684461(h)(2)(C) ................................... 684461(h)(2)(D) ................................... 684461(h)(3)(A) ................................... 684461(l) ......................... 273, 1051, 1071,

1072, 1073461(l)(1) .............................. 1071, 1073461(l)(1)(B) ................................... 1073461(l)(2) .............................. 1071, 1072461(l)(3) ........................................ 1071461(l)(3)(A) ........................ 1072, 1073461(l)(3)(B) ................................... 1072461(l)(6) ........................................ 1071465 ......................... 865n3, 1051, 1052,

1054, 1055, 1056, 1058, 1061, 1063, 1072, 1073

465 ............... 865n3, 1051, 1052, 1054, 1055, 1056, 1058, 1061,

1063, 1072, 1073465(a)(1) ................... 1052, 1054, 1057465(a)(2) ............................. 1052, 1057465(b) .............................. 1052, 1055n4465(b)(2)(B) ............................. 1055n4465(b)(3)(A) ................... 1055, 1055n5465(b)(3)(C) ............................. 1055n6465(b)(4) ....................................... 1055465(b)(5) ....................................... 1056465(b)(6) ....................................... 1055

465(b)(6)(D)(ii) ............................ 1056465(c)(1) ........................................ 1054465(c)(1)-(3) ................................. 1052465(c)(3)(A) .................................. 1055465(c)(3)(D) ............................. 1055n5465(d) ................... 1052, 1054, 1056n9465(e) .................................. 1052, 1057465(e)(1) ........................................ 1057465(e)(1)(B) .................................. 1057467 ............................... 689, 1047, 1048467(d) ............................................ 1048469 ................... 507, 1051, 1058, 1059,

1060, 1063, 1065, 1066, 1067, 1068, 1072

469(a) ............................................. 1060469(a)(1) ........................................ 1063469(a)(2) ........................................ 1063469(b) .................................. 1060, 1063469(c)(1) ............................. 1060, 1063469(c)(2) ................... 1060, 1065, 1068469(c)(4) ........................................ 1060469(c)(6) ....................... 1060, 1063n15469(c)(7) ............................. 1060, 1068469(c)(7)(B) .................................. 1066469(c)(7)(C) .................................. 1066469(d)(1) ............................. 1060, 1063469(d)(1)(2) .................................. 1063469(e)(1) ..................... 507, 1060, 1067469(e)(3) ........................................ 1060469(f)(1) ........................................ 1060469(f)(3) ........................................ 1060469(g) ............................................. 1066469(g)(1) ........................................ 1069469(g)(1)(A) ............. 1060, 1063, 1069469(g)(1)(B) .................................. 1069469(g)(2) ........................................ 1070469(h)(1) ....................................... 1060469(h)(2) ............................. 1060, 1065469(h)(3) ....................................... 1060469(h)(5) ....................................... 1060469(i) ............................................. 1060469(i)(1) ........................................ 1068469(i)(1)-(3)(A) ............................ 1060469(i)(2) ........................................ 1068

liv TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page liv

469(i)(3)(A) ................................... 1068469(i)(3)(E) ................................... 1060469(i)(6) ........................................ 1068469(i)(6)(A) ................................... 1060469(i)(6)(D) .................................. 1060469(j)(6) .............................. 1060, 1070469(j)(6)(B) ................................... 1070469(j)(7) ........................................ 1060469(j)(8) .............................. 1060, 1065469(l) ............................................. 1060471 ........................................... 703, 704471(a) ............................................... 699471(c) ............................................... 699471(c)(1)(A) .................................... 699471(c)(1)(B) .................................... 699471(c)(3) ..................................... 699n2472 .................................................... 701482 ........................................... 812, 820483 ................... 975, 1028, 1029, 1043,

1044, 1045, 1046, 1047483(a) ............................................. 1044483(b) ............................................ 1044483(c)(1)(A) .................................. 1044483(c)(1)(B) .................................. 1044483(d)(1) ............................. 1045, 1047483(d)(2) ....................................... 1045483(e) ............................................. 1047483(e)(1) ........................................ 1046483(e)(3) ........................................ 1047501(a) ............................................... 142501(c)(3) ................................. 142, 572513(h)(2) ......................................... 591529 ........................................... 474, 475529(b)(1) ......................................... 474529(c)(1) ................................. 474, 475529(c)(3)(B)(i) ........................ 474, 475529(c)(3)(B)(ii) ...................... 474, 475529(c)(3)(B)(iii) .............................. 475529(c)(3)(B)(v) ............................... 475529(c)(6) .......................................... 475529(c)(7) .......................................... 475529(e)(3) .......................................... 474529(e)(3)(A)(iii) ............................. 475530 ............................................... 159n6

530(b)(1) ............................. 473, 474n5530(b)(2) ................................. 473, 474530(b)(3) ......................................... 474530(c)(1) .......................................... 474530(d)(2) ......................................... 474530(d)(2)(C) ................................... 474530(d)(4) ......................................... 474530(d)(5) ......................................... 474611 .................................................... 853613 .................................................... 770671 .................................................... 593682 .................................................. 899691(a)(4) .......................................... 981692(c)(2) .......................................... 246704(e) ...................................... 812, 820707(b)(1) ......................................... 507721 ........................................... 1069n27752(c) .......................................... 866n4752(d) .............................................. 873877A ................................................. 734911 .................................................... 247911(d)(2) ......................................... 837932 .................................................. 4281001 ....................... 30, 77, 78, 80, 342,

355, 648, 807, 877n10, 981

1001(a) .......... 77, 78, 79, 85, 183, 344, 730, 736, 740, 873, 884,

885, 886, 975, 1053n21001(a-b) ......................................... 1831001(b) ................ 29, 77, 79, 84, 740,

873, 874, 876, 877, 8781001(c) ......................77, 740, 908, 915,

975, 1020, 10221002 ................................................ 10251011 ..................................... 79, 352n101011(a) ................................ 77, 79, 7401011(b) ....................... 101n5, 565, 5781012 ......................... 77, 79, 81, 83, 84,

86, 87, 98, 352n10, 353, 357, 603, 740, 856,

875, 953, 9821014 ................. 93, 100, 147, 728, 735,

874

TABLE OF STATUTES lv

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lv

1014(a) .................. 100, 730, 735, 746, 857

1014(a)(1) ......................... 92, 100, 8021014(a)(2)-(4) ............................. 100n41014(b) ............................................ 1001014(b)(1) ......................................... 921014(b)(6) ................................. 92, 1001014(e) ...................................... 92, 1001015 .......................... 93, 98, 953, 10701015(a) ........................ 92, 98, 99, 101,

802, 989, 10701015(d) ............................................ 9891015(d)(1) ..................................... 98n31015(d)(1)(A) ................................... 921015(d)(6) ............................... 92, 98n31015(e) .................................... 888, 8901016 ............................ 79, 352n10, 8621016(a)(1) ......................... 77, 311, 5261016(a)(2) ........ 77, 353, 354, 357, 8021017 ..................................... 172, 173n51017(a) ............................................. 1671017(b)(1) ........................... 167, 173n51017(b)(2) ............................... 167, 1731017(b)(3)(A) ................................. 1671017(b)(3)(B) .................................. 1671019 ................................................ 10191031 ....................... 906, 907, 908, 909,

910, 911n2, 912, 913, 914, 915, 916, 917, 918, 919, 920, 921, 922, 923, 924, 925, 926, 927, 928, 929, 933, 935, 936, 937, 938, 939, 940, 942, 945, 946, 947, 948, 949, 950, 952,

953, 957, 985, 986n4, 1003, 1021, 1022, 1023, 1024

1031(a) .......... 907, 912, 913, 914, 915, 917, 926, 928, 929, 930, 931, 932, 933, 934, 935

1031(a)(1) ................ 77, 934, 937, 938

1031(a)(2) ........................................ 9091031(a)(2)(D) ................................. 9251031(a)(3) ....................... 920, 934, 9381031(a)(3)(B) .................................. 9211031(b) .................. 907, 915, 924, 927,

928, 9291031(c) .................... 907, 918, 928, 9291031(d) ................ . 907, 914, 916, 917,

918, 924, 928, 9291031(f) .................... 907, 913, 914, 9151031(f)(1) ............................... 913, 9141031(f)(1)(C) .................................. 9131031(f)(2) ........................................ 9131031(f)(4) ............................... 914, 9151031(g) .................................... 907, 9131033 ....................... 923, 943, 944, 945,

946, 947, 948, 949, 952, 954, 955, 956, 957, 959,

960, 963, 964, 965, 966, 968, 969

1033(a) ................. 946, 947, 949, 950,951, 953, 958, 960,

961, 962, 9631033(a)(1) ........................................ 9461033(a)(2) .............. 946, 948, 953, 9611033(a)(2)(A) ............ 946, 949n3, 951,

953, 959, 9601033(a)(2)(B) ................. 944, 950, 9521033(a)(2)(E)(ii) ............................. 9441033(b) ............................ 953, 954, 9611033(b)(1) ............................... 944, 9531033(b)(2) ............................... 944, 9531033(b)(3) ................................... 949n31033(g) .................. 948, 949, 950, 951,

952n5, 961, 962, 9631033(g)(1) ............................... 944, 9621033(g)(2) ........................................ 9441033(g)(4) .................. 944, 952n5, 9621033(h) ................................ 944, 951n41033(h)(1)(A)(i) ............................. 9511033(h)(1)(A)(ii) .................... 951, 9521033(h)(1)(B) ............................. 952n51033(h)(2) ....................................... 9521033(i) ............................................. 953

lvi TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lvi

1033(i)(1) ........................................ 9441033(i)(2)(c) ................................... 9441033(i)(3) ........................................ 9441034 ......................................... 117, 1301034(a) ............................................. 1281041 ........................ 92, 118, 888, 889,

890, 891, 892, 893, 894, 895, 896

1041(a) ............................ 890, 891, 9731041(b) .................................... 890, 8911041(c) ............................................. 8911041(d) ........................................ 890n21041(e) ........................................ 890n21060 ............................. 999, 1000, 10011060(a) .................................. 992, 10011060(b) .................................. 992, 10011060(c) ............................................. 9991091 ................................. 393, 623, 6241091(a) .............................. 623, 624n111091(b) ............................................ 6231091(c) ............................................. 6231091(d) .................................... 623, 6241092(d) .......................................... 10001202 ................................ 739, 744, 748,

749n5, 7501202(a) ............................................. 7401202(b) ............................................ 7401202(b)(1) ....................................... 7441202(c) ............................................. 7401202(c)(1) ........................................ 7441202(d)(1) ............................... 740, 7441202(e)(3)(A) .................................. 2941211 ....................... 394, 400, 402, 755,

756, 758, 797, 814, 994, 1015

1211(b) .................... 12, 740, 755, 756, 757, 758

1211(b)(1) ............................... 756, 7581211(b)(2) ............................... 756, 7581212 ........................ 400, 402, 719, 7561212(b) .................. 740, 755, 756, 757,

7581212(b)(1)(B) .................................. 7591212(b)(2) ....................................... 758

1221 ................. 12, 565, 573, 740, 759, 764, 765, 766, 767, 772, 777, 778, 779, 780, 781, 782, 786, 787, 802, 954,

1004, 10481221(a) ...................................... 759n121221(a)(1) ............. 760, 761, 764, 772,

776, 795, 796, 9091221(a)(2) ............. 761, 762, 766, 793,

794, 795, 803, 805, 806, 912

1221(a)(3) ........... 574n6, 760n13, 762, 795

1221(a)(3)(A) .................................. 5741221(a)(3)(B) .............................. 574n51221(a)(3)(B) .............................. 574n51221(a)(4) ....................... 762, 763, 7951221(a)(5) ............................... 763, 7951221(a)(5)(B) .................................. 7631221(a)(6) ................................. 764n181221(a)(7) ................... 764n18, 766n201221(a)(8) ........................................ 7631221(b)(3) ......................... 760n13, 7621221(2) ............................................ 8021222 ....................... 740, 747, 748, 767,

768, 795, 7961222(1) ................................... .573, 7571222(3) ..................... 12, 565, 573, 7571222(10) .......................................... 7581222(11) ................... 20, 743, 747, 7561223(1) ................... 740, 907, 944, 9541223(2) ............................................ 7401223(11) .......................................... 7401231 ................... 541, 749n6, 761, 769,

772, 793, 794, 795, 796, 797, 798, 799, 800, 802, 803, 805, 806, 807, 808, 912, 954, 9994, 998n2,

9991231(a)(1) ............. 796, 797, 798, 799,

800, 8091231(a)(2) ...... 796, 797, 798, 799, 8001231(a)(2) ...... 796, 797, 798, 799, 8001231(a)(3) ........................................ 797

TABLE OF STATUTES lvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lvii

1231(a)(3)(A)(i) .............................. 7951231(a)(3)(A)(ii) ............................. 7951231(a)(3)(A)(ii)(II) ....................... 7951231(a)(4)(A) .................................. 7971231(a)(4)(C) ......................... 797, 7981231(b)(1) ....................................... 7951231(b)(1)(B) ......................... 772, 7761231(c) .................... 794, 799, 800, 8091234A ............................................... 7691235 .................................................. 7691237 ........................................... 761n151239 ................................. 802, 808, 8091239(a) ............................ 801, 973, 9841239(b) ................... 808, 973, 983, 9841239(b)(1) ............................... 801, 8081239(c) .................... 801, 808, 973, 9831239(c)(1)(A) .................................. 8081241 .................................................. 7691245 ....................... 364, 732, 736, 802,

803, 804, 805, 806, 808, 809, 853, 977,

978, 991, 999, 1053n2

1245(a)(1) .............. 801, 803, 804, 8051245(a)(2) ........................................ 8011245(a)(2)(A) ......................... 804, 8051245(a)(2)(C) .................................. 8041245(a)(3) ........................................ 8041245(a)(3)(A) ......................... 801, 8041245(a)(3)(B)-(F) ....................... 804n11245(b) ............................................ 8051245(b)(1) ............................... 732, 8011245(b)(2) ...................... 732, 736, 8011245(b)(4) ....................................... 9071245(c) ............................................. 8011245(d) .................................... 801, 8051250 ....................... 372, 732, 736, 748,

749, 750, 751, 754, 800, 802, 803, 806, 807, 808, 809, 977

1250(a) ............................................. 7361250(a)(1)(A) ......................... 801, 8061250(a)(1)(B)(v) ............................. 8011250(b)(1) ............................... 801, 806

1250(b)(3) ....................................... 8011250(b)(5) ....................................... 8011250(c) .................................... 801, 8061250(d)(1) ............................... 732, 8011250(d)(2) ...................... 732, 736, 8011250(d)(4) ....................................... 9071250(h) ............................................ 8011252 .................................................. 8091254 .................................................. 8091255 ......................................... 247, 8091258 ........................................... 767n211258(c)(1) ................................. 767n211271-1275 ...................................... 10291271(a) ............................................. 7681271(a)(1) ................... 973, 1028, 10371271(a)(2) ...................................... 10371271(b)(1) ..................................... 10281272 ..................................... 1035, 10421272(a) ......................1028, 1038, 1041,

1042, 1044, 10451272(a)(1) ................. 1034, 1035, 10371272(a)(2) ...................................... 10351272(a)(3) ........................... 1035, 10361272(a)(4) ...................................... 10361272(a)(5) ................................. 1035n61272(a)(7) ...................................... 10381272(c)(1) ........................... 1028, 10351272(d) .......................................... 10281272(d)(2) ........................... 1037, 10401273 ..................... 1033, 1034n1, 1043,

10441273(a) ................................ 1028, 10341273(a)(1) ................ 1033, 1034, 1040,

1041, 10431273(a)(2) ...... 1033, 1034, 1042, 10431273(b) .......................................... 10281273(b)(1) ........................... 1034, 10471273(b)(1)-(3) ............................... 10451273(b)(2) ........................... 1034, 10471273(b)(3) ........................... 1040, 10471273(b)(4) ..................................... 10431274 ................. 975, 1039, 1040, 1042,

1043, 1044, 1045, 1046, 1047

lviii TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lviii

1274(a) ................................ 1028, 10411274(b) .......................................... 10411274(b)(1) ................ 1028, 1041, 10431274(b)(2) ................ 1028, 1043, 10441274(b)(2)(B) ......................... 1041n131274(b)(3) .... 1041n14, 1042n16, 10431274(c)(1) ................. 1028, 1041, 10431274(c)(2) ................... 879, 1028, 10421274(c)(3) ...................................... 10281274(c)(3)(A) ................................ 10431274(c)(3)(B) ................................ 10431274(c)(3)(C) ..................... 1043, 10451274(c)(3)(F) ................................ 10471274(d) ................................ 1028, 10401274(d)(1)(C) ............................... 10401274A ....................... 1027, 1028, 1029,

1044n17, 10451274A(a) ........................................ 10461274A(b) ........................................ 10461274A(c) .............................. 1045, 10461274A(c)(2) ................................... 10461274A(d)(2) ................................... 10461275(a)(1)(A) ..................... 1028, 10351275(a)(1)(B) ................................ 10351275(a)(2) ...................................... 10281275(b) .......................................... 10281275(b)(1) ..................................... 10471275(b)(2) ..................................... 10471275(b)(3) ..................................... 10471275(c) ........................................... 10281276(a)(1) ........................... 1028, 10381276(b) .......................................... 10381276(b)(1) ..................................... 10281276(b)(2) ..................................... 10281277 ................................................ 10381277(a) ........................................... 10281277(c) ........................................... 10281278 ................................................ 10281278(a)(2)(A) ................................ 10381278(a)(2)(B) ................................ 10381278(a)(4) ...................................... 10381281-1283 ................................ 1039n111286 ......................................... 1039n111287 ............................... 1028, 1039n11

1288 ............................... 1028, 1039n111341 ......................... 57, 711, 712, 713,

714, 715, 716, 717, 725n9

1341(a) .............................. 54, 710, 7131341(a)(1) .............. 712, 713, 714, 7151341(a)(2) ............................... 712, 7141341(a)(3) ............................... 712, 7131341(a)(4) ........................................ 7131341(a)(5) ............................... 713, 7141366(c)(1) ........................................ 9001366(e) .................................... 812, 8201563 .................................................... 112001(a) ............................................. 7342010 .................................................. 7342031 .................................................. 7342051 .................................................. 7342056 .................................................. 7342503(b) ............................................ 8462513 .................................................. 9002516 .................................................. 8993401(a) ............................................. 2953402 .................................................. 4294974(c) ............................................. 1616013 ......................................... 898, 9006050Y(a) ...................................... 151n36050Y(b) ...................................... 151n36115 ........................ 565, 570, 596, 5976115(b) ............................................ 5706501(a) ............................................... 396511 .................................................. 3996511(d) .................................... 391, 3936511(d)(1) ....................................... 3856621 .................................................. 9736662(a) ................................ 49, 50, 5487482(a) ............................................. 4317520 .................................................. 1537701 .................................................. 8997701(a)(17) ............................. 899, 9007701(a)(37) ......................... 158, 159n57701(a)(42) ............................... 98, 9177701(a)(43) ........................................ 987701(g) .................................... 856, 8607701(p) ............................................ 900

TABLE OF STATUTES lix

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lix

7702 ......................................... 146, 1497702B(c) .................................. 554, 5587703 .................................................. 9007703(b) ................................ 888, 904n87805(a) .......................... 142, 428, 10827872 ......................... 8, 2842, 846, 847,

848, 849, 850, 852n10, 853,

854, 1029, 10477872(a) ............................ 842, 849, 8517872(a)(1)(A) .................................. 8527872(a)(2) ........................................ 8527872(b) .................................... 842, 8497872(b)(1) ............................... 850, 8527872(b)(2) ....................................... 8507872(c) ............................................. 8427872(c)(1)(B) .................................. 8487872(c)(1)(C) .................................. 8487872(c)(1)(D) .................................. 848

7872(c)(1)(E) .................................. 8497872(c)(1)(F) .............................. 849n87872(c)(2) ........................................ 8537872(c)(3) ........................................ 8537872(d) ............................................ 8427872(d)(1) ....................................... 8537872(d)(1)(B) .................................. 8537872(d)(1)(D) ................................. 8547872(d)(1)(E)(ii) ............................. 8547872(d)(2) ....................................... 8527872(e) ............................................. 8427872(e)(1) ........................................ 8477872(f) ............................................. 8427872(f)(2)(A) .................................. 8487872(f)(2)(B) .................................. 8487872(f)(3) ........................................ 8487872(f)(5) ........................................ 8487872(f)(6) ........................................ 8487872(f)(8) ...................................... 1047

lx TABLE OF STATUTES

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lx

lxi

Treasury RegulationsTreas. Reg. ...................................... Page1.46-3(d)(1)(ii) ............................... 3481.61-1 ................................................. 241.61-1(a) .. 11, 28, 38, 46, 81, 220, 6371.61-2 ................................................. 421.61-2(a) ............................................ 521.61-2(a)(1) ................................. 24, 521.61-2(d) .......................................... 2411.61-2(d)(1) ............. 11, 24, 28, 43, 461.61-2(d)(2)(i) ...................... 24, 34, 821.61-2(d)(4) .............. 631, 637, 692n121.61-3 ................................................. 801.61-3(a) .................................. 254, 7001.61-6(a) ...................................... 77, 781.61-8(a) ............................................ 241.61-8(b) ..................... 54, 60, 647, 6781.61-8(c) .......................................... 2451.61-9(a) ............................................ 241.61-9(c) .......................................... 8181.61-11(a) .......................................... 241.61-12(a) ............... 167, 169, 180, 8791.61-14 ............................................... 391.61-14(a) ............................. 24, 39, 541.61-21(a)(1) ................................... 2191.61-21(a)(2) ................................... 2191.61-21(a)(3) ................................... 2191.61-21(a)(4) ........................... 219, 2321.61-21(b)(1) .......................... 219, 2321.61-21(b)(2) ................................... 2191.62-2(c)-(f) .................................... 4111.62-2(c)(2) ..................................... 4221.62-2(c)(2)(i) ......................... 411, 421

1.62-2(c)(3) ..................................... 4221.62-2(c)(4) ..................................... 4211.62-2(c)(5) ..................................... 4211.62-2(d)(1) ............................ 411, 4211.62-2(e)(1) ............................. 411, 4211.62-2(e)(2) ............................. 421, 4221.62-2(f) .......................................... 4111.62-2(f)(1) ..................................... 4221.62-2(f)(2) ..................................... 4221.72-1(b) ................................. 153, 1541.72-4(a) .......................................... 1531.72-5(a) .......................................... 1531.72-6(a) .......................................... 1531.72-9, Table V ............... 153, 154, 1551.72-9, Table VI .............. 153, 154, 1561.74-1(a) .......................................... 1341.74-1(a)(2) ............................. 136, 1381.101-1(a)(1) ................................... 1461.101-1(b) ........................................ 1461.101-4(a)-(c) .................................. 1511.102-1 ............................................. 1341.102-1(a) .................................. 92, 1381.102-1(b) .......................................... 921.102-1(c) .......................................... 921.104-1(a) ........................................ 1871.104-1(b) ............................... 187, 2031.104-1(c) ...............187, 192, 195, 197,

198, 207, 2121.104-1(c)(1) ........................... 195, 2131.104-1(d) ........................................ 1871.105-1(a) ........................................ 1871.105-2 ............................................. 1871.105-3 ..................................... 187, 202

Table of Regulations

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxi

1.108-2(a) ........................................ 1671.108-2(b) ........................................ 1671.108-2(c)(1) ................................... 1761.111-1(b)(3) Ex. ........................ 716n11.117-4(c) ....................... 141, 143, 1441.119-1(a) ........................................ 2191.119-1(b) ........................................ 2191.119-1(b)(3) .......................... 221, 2221.119-1(c)(1) ................................... 2191.119-1(e) ........................................ 2191.121-1(a) ........................................ 1151.121-1(b)(1) ................................... 1151.121-1(b)(2) ................. 115, 124, 125,

126, 1271.121-1(b)(3) ................................... 1301.121-1(b)(3)(i) ...................... 115, 1251.121-1(b)(3)(ii)(A) ........................ 1151.121-1(b)(4) Ex. 1 ................. 115, 1261.121-1(b)(4) Ex. 2 ......................... 1151.121-1(c) ............................ 117n2, 1271.121-1(c)(1) ................................... 1151.121-1(c)(2) ................................... 1171.121-1(c)(2)(i) ............................... 1151.121-2(a)(4) Ex. 3 ............. 115, 122n71.121-2(a)(4) Ex. 4 ......................... 1151.121-1(c)(4), Ex. 3 .................... 117n21.121-1(c)(4), Ex. 4 .................... 118n51.121-1(c)(4), Ex. 5 .................... 118n41.121-2(a)(4), Ex. 3 ........................ 1221.121-3 ............................................. 1241.121-3(a) ........................................ 1301.121-3(b) ........................................ 1151.121-3(c)(1) ........................... 115, 1231.121-3(c)(2) ................................... 1151.121-3(d)(1) ................................... 1151.121-3(d)(2) ................................... 1151.121-3(e)(1) ................................... 1151.121-3(e)(2) ........................... 115, 1241.121-3(e)(3) ................................... 1241.121-3(f) ................................ 115, 1231.121-3(f)(3) ................................... 1231.121-3(g) ........................................ 1151.121-4(a) ........................................ 1151.121-4(a)(2) ............................... 118n6

1.121-4(b) ............................... 115, 8881.121-4(b)(1) .......................... 118, 8941.121-4(b)(2) .......................... 118, 8941.121-4(d) ........................................ 9441.121-4(g) ........................................ 1151.127-2(c)(4) ................................... 1371.132-2(a)(1) ................................... 2191.132-2(a)(2) ........................... 219, 2261.132-2(a)(3) ................................... 2191.132-2(a)(5) ........................... 219, 2251.132-2(a)(5)(ii) .............................. 2251.132-2(b) ........................................ 2191.132-2(c) ................................ 219, 2251.132-3(a)(1) ................................... 2191.132-3(a)(2) ................................... 2191.132-3(a)(3) ................................... 2191.132-3(a)(4) ................................... 2191.132-3(b)(1) ................................... 2191.132-3(c)(1)(i) ............................... 2191.132-3(c)(1)(ii) .............................. 2191.132-3(e) ........................................ 2191.132-4(a)(1)(iii) ............................. 2191.132-4(a)(1)(iv) ..................... 219, 2251.132-5(a)(1)(iii) ............................. 2191.132-5(a)(1)(v) ...................... 219, 2301.132-5(a)(1)(vi) ......................... 229n71.132-5(a)(2) ................................... 2191.132-5(b) ........................................ 2301.132-5(n) ........................................ 2301.132-5(t) ......................................... 4111.132-5(t)(1) .................................... 4211.132-6(a) ........................................ 2191.132-6(b) ........................................ 2191.132-6(c) ................................ 219, 2311.132-6(d)(2) ................................... 2311.132-6(d)(2)(i) .............................. 2191.132-6(d)(2)(ii) ............................. 2191.132-6(d)(4) ................................... 2191.132-6(e) ................................ 219, 2311.132-7 ............................................. 2311.132-7(a)(1)(i) ............................... 2191.132-7(a)(2) ................................... 2191.132-7(a)(4) ................................... 2191.132-8(a)(1) ........................... 219, 226

lxii TABLE OF REGULATIONS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxii

1.132-8(a)(2) ................................... 2261.151-1(b) ...................................... 18n51.152-4(a) ........................................ 9041.162-1(a) ................................ 251, 3241.162-2 ............................................. 4111.162-2(a) ........................................ 2511.162-2(b) ........................................ 2511.162-2(b)(1) ................................... 4161.162-2(b)(2) ................................... 4121.162-2(c) ........................................ 4201.162-2(e) ......................... 15, 428, 4301.162-20(a)(2) ......................... 324, 3251.162-3 ............................................. 3051.162-3(a)(1) ................................... 3041.162-3(a)(2) ........................... 304, 3061.162-3(c)(1) ................................... 3041.162-4 ............................................. 3381.162-4(a) ........................................ 3041.162-5 ................... 136, 451, 463, 466,

4681.162-5(a) ............... 448, 450, 451, 4671.162-5(a)(1) ...... 448, 451n4, 453, 4581.162-5(a)(2) ........................... 448, 4501.162-5(b) ............... 448, 453, 466, 4681.162-5(b)(1) .......................... 450, 4711.162-5(b)(2) .......................... 450, 4531.162-5(b)(2)(iii) ............................ 4531.162-5(b)(2)(iii), Ex. (3) .............. 4671.162-5(b)(3) .......................... 458, 4611.162-5(b)(3)(i) ............................... 4541.162-5(b)(3)(ii), Ex. (2) ....... 454, 4541.162-5(b)(3)(ii), Ex. (4) ............... 4541.162-5(c) ........................................ 4481.162-5(c)(1) .................. 451, 453, 4701.162-5(c)(2) ................................... 4531.162-5(e) ........................................ 4481.162-5(e)(1) ................................... 4561.162-7(b)(3) ................................... 2661.162-8 ............................................. 2511.162-9 ............................................. 2511.162-11 ........................................... 3041.162-12(a) .............................. 466, 7301.162-20(a)(2) ................................. 3241.163-1(b) ........................................ 504

1.163-7(a) ....................... 1028, 1036n81.163-7(b)(2) ............................ 1036n81.164-1 ............................................. 5241.164-1(a) ........................................ 5221.164-2(a) ........................................ 5221.164-2(g) ........................................ 5221.164-3(a) ........................................ 5221.164-3(b) ........................................ 5221.164-4(a) ................................ 522, 5251.164-4(b)(1) ................................... 5221.164-6(a) ........................................ 5221.164-6(b) ........................................ 5221.164-6(c) ................................ 522, 5261.164-6(d)(1) ................................... 5271.164-6(d)(1)-(4) ............................ 5221.164-6(d)(1)(ii) ............................. 5271.164-6(d)(2) ................................... 5271.164-6(d)(6) ................................... 5221.164-7 ............................................. 7281.165-1 ............................................. 3851.165-1(a) ........................................ 5331.165-1(b) ....................... 391, 533, 6031.165-1(c)(1) ................................... 5331.165-1(d) ........................................ 4001.165-1(d)(1) ................................... 3911.165-1(d)(2) .................. 392, 533, 5391.165-1(d)(2)(iii) ............................ 4011.165-1(d)(3) .................. 392, 533, 5391.165-2 ............................................. 3911.165-2(a) ........................................ 3851.165-4(a) ................................ 385, 3911.165-7 ............................................. 4011.165-7(a) ........................................ 3851.165-7(a)(3) ........................... 533, 5361.165-7(a)(5) ................................... 3891.165-7(b)(1) .......... 385, 533, 539, 5401.165-7(b)(2) ................................... 5331.165-7(b)(4)(ii) ............................. 5401.165-8 ............................................. 3851.165-8(a)(2) .................. 400, 533, 5391.165-8(c) ....................... 401, 553, 5391.165-8(d) ............................... 553, 5381.165-9 ..................................... 385, 3981.165-9(a) ................................ 388, 798

TABLE OF REGULATIONS lxiii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxiii

1.165-9(a)(2) ................................... 3901.165-9(b) ........................................ 3891.165-9(b)(1) ................................... 3881.165-9(b)(2) ................................... 3891.165-9(c) ........................................ 3891.166-1(a) ........................................ 3851.166-1(b) ........................................ 3851.166-1(c) ................................ 385, 3931.166-1(d)(1) ................................... 3851.166-1(e) ................................ 385, 3961.166-2(a) ................................ 385, 3931.166-2(b) ............................... 385, 3931.166-2(c) ........................................ 3851.166-5 ............................................. 4021.166-5(b) ............................... 385, 3961.166-5(d) ........................................ 3851.166-9 ............................................. 3961.167(a)-1(a) .......... 340, 362, 366, 3681.167(a)-1(b) .................. 344, 362, 3681.167(a)-2 ................................ 340, 3431.167(a)-3 ....... 340, 344, 369, 466, 9971.167(a)-8(a)(4) ...................... 385, 3911.167(a)-10(a) ................................. 3401.167(b)-1 ........................................ 347 1.167(b)-2(a) ...................... 347, 348n21.167(b)-2(b) .............................. 348n21.167(g)-1 .............. 340, 349, 368, 385,

3901.168(a)-1 ........................................ 3401.168-3(a)(1)(ii) .............................. 3681.168(d)-1(b)(3)(ii) ........................ 3491.170A-1(a) ............................. 565, 5711.170A-1(b) .................... 565, 571, 6491.170A-1(c) ...................................... 5951.170A-1(c)(1) ................ 565, 572, 5941.170A-1(c)(2) ........................ 565, 5941.170A-1(c)(3) ................................. 5651.170A-1(c)(4) ................................. 5651.170A-1(e) ............................. 565, 5941.170A-1(g) .................... 565, 572, 581,

582, 586, 5871.170A-1(h) ..................................... 5951.170A-1(h)(1) ........................ 565, 5701.170A-1(h)(2) ........................ 565, 570

1.170A-1(h)(3) ........................ 565, 5701.170A-5 .......................................... 5651.170A-5(a)(2) ................................. 5761.170A-7(a) ...................................... 5651.170A-7(a)(1) ................ 575, 593, 5941.170A-7(a)(2)(i) ............ 575, 576, 5931.170A-7(a)(3) ................................. 5941.170A-7(b)(1) ............... 565, 575, 5931.170A-7(b)(1)(i) ........... 576, 593, 5941.170A-7(b)(3) ............... 565, 577, 5781.170A-7(b)(4) ........................ 565, 5771.170A-7(d) Ex. 1 ........................... 5651.170A-7(d) Ex. 2 ........................... 5651.170A-7(d) Ex. 3 ........................... 5651.170A-13(b) ................................... 5791.170A-13(f)(1) ............................... 5651.170A-13(f)(8) ............................... 5701.170A-13(f)(8)(i) ........................... 5651.170A-13(f)(9) ............................... 5701.179-1(b) ........................................ 3401.179-1(c) ........................................ 3401.179-1(f)(1) ................................... 3401.179-1(e) ........................................ 8021.179-1(e)(1) ................................... 8061.179-1(e)(3) ................................... 8061.179-1(e)(5), Ex ............................ 8061.179-1(f) ........................................ 3561.183-2(a) ........................................ 2681.183-2(b) ........................................ 2681.197-2(b) ........................................ 9921.197-2(b)(1) ................................... 9951.197-2(b)(2) ................................... 9951.197-2(d)(1) ................................... 9921.197-2(d)(2) ................................... 9921.212-1 ......................................... 271n51.212-1(a) ........................................ 2511.212-1(b) ........................................ 2511.212-1(d) ............................... 251, 4591.212-1(e) ............................ 251, 271n51.212-1(f) ........................ 251, 455, 4601.212-1(g) ........................................ 2511.212-1(h) ........................................ 2511.212-1(l) ......................................... 2511.212-1(o) ........................................ 251

lxiv TABLE OF REGULATIONS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxiv

1.212-1(p) ........................................ 2511.213-1(a)(1) ........................... 554, 6651.213-1(e) ........................................ 5541.213-1(e)(1)(ii) ............. 556, 557, 5611.213-1(e)(1)(iii) ............................. 5561.213-1(e)(1)(v) .............................. 5571.213-1(e)(2) ................................... 5571.213-1(e)(iv) .................................. 5601.213-1(g) ................................ 187, 2021.213-1(g)(1) ................................... 5541.262-1(b)(3) .......................... 251, 4821.262-1(b)(4) ................................... 2511.262-1(b)(5) ......... 15, 251, 411, 413,

428, 430, 4431.262-1(b)(8) ................................... 2511.262-1(b)(9) ................................... 4661.263(a)-1 ........................................ 3051.263(a)-1(a) ................................... 3041.263(a)-1(b) ................................... 3041.263(a)-1(c) ................................... 3041.263(a)-1(d) .......................... 304, 3061.263(a)-1(e) ........................... 304, 3221.263(a)-1(f) .................................... 3041.263(a)-1(f)(1) .......................... 310n31.263(a)-1(f)(2) .......................... 310n31.263(a)-2 ........................................ 3051.263(a)-2(a) .................. 304, 330, 6501.263(a)-2(c) ................................... 3041.263(a)-2(d)(1) ............... 15, 304, 3101.263(a)-2(e) ................................... 3041.263(a)-2(e)(1) .............................. 3111.263(a)-2(f)(1) .............. 304, 310, 3111.263(a)-2(f)(2) ...................... 304, 3111.263(a)-2(f)(2)(ii) ......................... 3101.263(a)-2(f)(2)(iv) ........................ 3101.263(a)-2(f)(3)(i) .................. 304, 3101.263(a)-2(f)(4) Ex. 1 ..................... 3041.263(a)-2(f)(4) Ex. 2 ..................... 3041.263(a)-2(f)(4) Ex. 5 ..................... 3041.263(a)-2(f)(4) Ex. 10 ................... 3041.263(a)-2(g) ........................... 304, 3101.263(a)-2(h) ................................... 3061.263(a)-2(h)(1) .............................. 3041.263(a)-3 ........................................ 305

1.263(a)-3(d) .......................... 304, 3151.263(a)-3(e)(1) .............................. 3041.263(a)-3(e)(2)(i) .................. 304, 3161.263(a)-3(e)(2)(ii) ......................... 3041.263(a)-3(e)(2)(ii)(B) ................... 3161.263(a)-3(e)(3)(i) .................. 304, 3161.263(a)-3(e)(6) Ex. 9 .................... 3161.263(a)-3(g)(1) .............................. 3041.263(a)-3(g)(1)(i) .......................... 3171.263(a)-3(g)(2)(i) ................. 304, 3221.263(a)-3(g)(2)(i)(1) ..................... 3041.263(a)-3(g)(2)(i)(3) ..................... 3041.263(a)-3(g)(2)(i)(6) Ex. 1 ........... 3041.263(a)-3(g)(2)(i)(6) Ex. 2 ........... 3041.263(a)-3(h) ...................... 304, 315n51.263(a)-3(i)(1) ............................... 3161.263(a)-3(i)(1)(i) ........................... 3161.263(a)-3(i)(1)(ii) .......................... 3161.263(a)-3(i)(3) ............................... 3161.263(a)-3(i)(6) Ex. 1 ............. 314, 3161.263(a)-3(i)(6) Ex. 2 ............. 314, 3161.263(a)-3(j)(1) ....................... 304, 3171.263(a)-3(j)(2) ............................... 3041.263(a)-3(j)(3) Ex. 1 ..................... 3181.263(a)-3(j)(3) Ex. 6 ............. 304, 3181.263(a)-3(j)(3) Ex. 7 ..................... 3041.263(a)-3(j)(3) Ex. 8 ..................... 3041.263(a)-3(j)(3) Ex. 12 ........... 304, 3181.263(a)-3(j)(3) Ex. 13 ................... 3041.263(a)-3(j)(3) Ex. 23 ........... 304, 3171.263(a)-3(k)(1) ...................... 304, 3181.263(a)-3(k)(6) .............................. 3041.263(a)-3(k)(6)(i) .......................... 3181.263(a)-3(k)(7) Ex. 10 .................. 3041.263(a)-3(k)(7) Ex. 11 .......... 304, 3171.263(a)-3(k)(7) Ex. 14 .......... 304, 3181.263(a)-3(k)(7) Ex. 15 .................. 3041.263(a)-3(k)(7) Ex. 22 .................. 3041.263(a)-3(k)(7) Ex. 23 .................. 3041.263(a)-3(l)(1) ....................... 304, 3191.263(a)-3(l)(3) Ex. 1 ..................... 3191.263(a)-3(n) ................................... 3041.263(a)-3(o) ................................... 3041.263(a)-3(p) .......................... 304, 306

TABLE OF REGULATIONS lxv

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxv

1.263(a)-4(a) ................................... 3041.263(a)-4(b)(1) ..................... 304, 3191.263(a)-4(b)(3) .............................. 3041.263(a)-4(c)(1) .............................. 3201.263(a)-4(c)(1)(vi) ........................ 3041.263(a)-4(c)(1)(xiv) ...................... 3041.263(a)-4(d)(1) ..................... 304, 3201.263(a)-4(d)(2) ..................... 304, 3201.263(a)-4(d)(2)-(9) ....................... 3201.263(a)-4(d)(2)(i)(A) .................... 3041.263(a)-4(d)(2)(i)(B) .................... 3041.263(a)-4(d)(3) .............................. 6311.263(a)-4(d)(3)(i) ................. 651, 6861.263(a)-4(d)(3)(ii), Ex. 1 ............. 6511.263(a)-4(d)(5) .............................. 3041.263(a)-4(d)(6)(i) .......................... 3041.263(a)-4(d)(6)(vii) Ex. 1 ............. 3041.263(a)-4(d)(6)(vii) Ex. 8 ............. 3041.263(a)-4(d)(9)(i) .......................... 3041.263(a)-4(e)(1)(i) .................. 304, 3201.263(a)-4(e)(4) ...................... 304, 3201.263(a)-4(e)(5) .............................. 3041.263(a)-4(f)(1) ............ 304, 320, 631,

651, 6861.263(a)-4(f)(5) .............................. 3211.263(a)-4(f)(6) ...................... 669, 6861.263(a)-4(f)(8) .............................. 6511.263(a)-4(f)(8), Ex. (1) ....... 304, 321,

631, 6511.263(a)-4(f)(8), Ex. (2) ....... 304, 321,

631, 6511.263(a)-4(f)(8), Ex. (5) ................ 6311.263(a)-4(f)(8), Ex. (6) ................ 6311.263(a)-4(f)(8), Ex. 10 ......... 669, 6861.263(a)-4(f)(8), Ex. 11 ......... 669, 6861.263(a)-4(g)(1) ...................... 304, 3061.263(a)-4(l) Ex. 7 .......................... 3251.263(a)-5(a) ........................... 304, 3211.263(a)-5(b)(1) .............................. 3041.263(a)-5(d) ................................... 3211.263(a)-5(d)(1) .............................. 3041.263(a)-5(d)(2) .............................. 3041.263(a)-5(d)(3)(i) .......................... 3041.263(a)-5(e) ........................... 304, 321

1.265-1(c) ................................ 616, 6181.267(a)-1 ........................................ 6021.267(d)-1(a) ................................... 6021.274-2(b)(1)(i) ...................... 251, 2781.274-2(b)(1)(ii) ..................... 251, 2781.274-5(c)(2) ................................... 4241.274-5(g) ........................................ 4241.280A-2(i)(7) ................................. 4841.301-1(b) ........................................ 6751.338-6(b) ...................................... 10001.408-8 Q&A 3 ................................ 1611.409A-1(f)(2) ................................. 6471.446-1(a) ........................................ 6311.446-1(a)(1) ................................... 6501.446-1(a)(2) .......... 650, 669, 703, 7051.446-1(b) ........................................ 6311.446-1(c) ........................................ 6691.446-1(c)(1)(i) ............... 11, 631, 632,

647, 6691.446-1(c)(1)(ii) ............. 669, 671, 6791.446-1(c)(1)(ii)(A) ........................ 6961.446-1(c)(1)(ii)(C) ........................ 6721.446-1(c)(1)(iv)(a) ........................ 6881.446-1(c)(1)(iv)(b) ........................ 6881.446-1(c)(2) ................................... 6991.446-1(c)(2)(i) ....................... 652, 6881.446-1(c)(2)(ii) .............................. 6881.446-2(a) ...................................... 10441.446-2(b) ...................................... 10281.446-2(c) ...................................... 10281.446-2(d)(1)(i) ............................ 10441.448-2(e) ........................................ 6741.446-2(e)(1) ................................. 10281.448-2(f) ........................................ 6741.451-1(a) .................. 605n1, 631, 669,

6791.451-1(a)(1) .................. 671, 672, 6731.451-2 ..................................... 631, 6351.451-2(a) ............... 633, 636, 655, 6591.451-2(a)(1)-(4) ............................ 6351.451-2(a)(2) ................................... 6351.451-5 ............................ 669, 678, 69615A.453-1(a) ................................... 97315A.453-1(b)(1) .............................. 973

lxvi TABLE OF REGULATIONS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxvi

15A.453-1(b)(2) ...................... 973, 97515A.453-1(b)(2)(ii) ......................... 97615A.453-1(b)(2)(iii) ............... 976, 97715A.453-1(b)(2)(iv) ................ 976, 97715A.453-1(b)(3)(i) ......... 973, 976, 97715A.453-1(b)(5) .............................. 97315A.453-1(c)(1) ...................... 973, 98015A.453-1(c)(2)(i) .......................... 98015A.453-1(c)(2)(i)(A) .................... 97315A.453-1(c)(3)(i) .................. 973, 98015A.453-1(c)(4) ...................... 973, 98015A.453-1(d)(2) .............................. 97315A.453-1(d)(2)(i) ................. 978, 98115A.453-1(d)(2)(ii) ......................... 97815A.453-1(d)(2)(iii) ........................ 98115A.453-1(d)(3) .............................. 97815A.453-1(d)(4) .............................. 9781.454-1(a) ........................................ 8911.461-1(a)(1) ................. 304, 631, 647,

669, 727, 7301.461-1(a)(2) ...... 304, 509n13, 605n1,

669, 671, 679, 686, 693, 694, 696

1.461-1(a)(2)(1) .............................. 6791.461-1(a)(2)(i) ............................... 6961.461-2(a)-(e)(1) ............................. 6691.461-2(a)(3) ................................... 7171.461-2(b)(2) ................................... 6871.461-2(c) ........................................ 6871.461-2(d) ........................................ 6871.461-4 ............................................. 6961.461-4(a)(1) ................................... 6691.461-4(d)(1)-(6) ............................ 6691.461-4(d)(2) .......................... 696, 6971.461-4(d)(3) .......................... 684, 6861.461-4(d)(6)(ii) ............................. 6841.461-4(d)(7), Ex. 1 ........... 669, 683n91.461-4(d)(7), Ex. 2 ........................ 6691.461-4(e) ........................................ 6691.461-4(g)(1) ................................... 6841.461-4(g)(1)-(8) ............................ 6691.461-4(g)(3) ................................... 6841.461-4(g)(4) ...................... 680n6, 6841.461-4(g)(5) ........................... 696, 697

1.461-4(g)(6) ................................... 6841.461-4(g)(7) ................................... 6841.461-5 ............................................. 6961.461-5(b) ........................................ 6841.461-5(b)(1) ................................... 6971.465-27(b)(1) .................... 1052, 10551.465-27(b)(3) ............................... 10521.469-4 ................................. 1060, 10661.469-4(c)(2) ................................. 10661.469-5(a)(3) ................................. 10651.469-5(f)(1) ................................. 10601.471-1 ..................................... 688, 6991.471-2(a)(2) ................................... 7041.471-2(b) ........................................ 7051.471-2(c) ........................................ 7001.471-2(d) ........................................ 7001.471-3 ............................................. 7001.471-4 ..................................... 700, 7041.471-11 ........................................... 7011.472-2(b) ........................................ 7011.472-5 ............................................. 7011.483-1(a)(2) ................................. 10281.483-1(a)(2)(ii) ............................ 10441.483-2(a) ...................................... 10281.483-2(a)(1)(i) ............................. 10441.483-2(a)(2) ................................. 10441.483-3(a) ............................ 1028, 10441.1001-1(a) .................................. 29, 771.1001-1(b) .................................... 10221.1001-1(e) ................................ 92, 1011.1001-1(g) .................................... 10391.1001-2 ........................................... 1841.1001-2, Ex. 8 ................................ 1841.1001-2(a) ...................................... 8561.1001-2(a)(1) ............. 77, 84, 92, 101,

167, 183, 8601.1001-2(a)(2) ................................. 1671.1001-2(a)(3) ........................... 77, 1671.1001-2(a)(4)(i) ................ 77, 84, 1671.1001-2(a)(4)(ii) ................ 77, 84, 92,

101, 1671.1001-2(a)(4)(iii) .................... 92, 1671.1001-2(b) ..................... 856, 860, 8761.1001-2(c) ...................................... 879

TABLE OF REGULATIONS lxvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxvii

1.1001-2(c), Ex. 1 ........................... 8561.1001-2(c), Ex. 2 ........................... 8561.1001-2(c), Ex. 7 ........................... 8561.1001-2(c), Ex. 8 ................... 167, 8561.1002-1(c) ...................................... 9071.1002-1(d) ...................907, 918, 1022,

1024, 10251.1011-2(a)(3) ......................... 565, 5731.1011-2(c), Ex. 1 ................... 565, 5731.1012-1(g) .............................. 1039n121.1014-2(a)(1) ................................... 921.1014-2(a)(5) ................................... 921.1015-1(a) ........................................ 921.1015-1(a)(2) ................................... 991.1015-4 ..................................... 92, 1011.1015-4(a) ...................................... 6031.1015-4(b), Ex. 2 ........................... 1011.1017-1 ....................................... 173n51.1017-1(a)(1) ................................. 1671.1017-1(a)(2) ................................. 1671.1031(a)-1(a) ................................. 9071.1031(a)-1(a)(1) .................... 912, 9351.1031(a)-1(b) ................ 907, 910, 9501.1031(a)-1(c) .............. 907, 910, 911,

919, 992, 10031.1031(a)-2 ...................................... 9071.1031(a)-2(c)(4) ............................ 9531.1031(b)-1 ...................................... 9071.1031(b)-1(c) ......................... 916, 9271.1031(b)-2 .................... 907, 920, 927,

986n41.1031(d)-1(a)–(e) .......................... 9071.1031(d)-2 ...................................... 9161.1031(d)-2, Ex. 1 ........................... 9071.1031(d)-2, Ex. 2 .................. 907, 9161.1031(f)(1)–(3) .............................. 9071.1031(g)(1)–(5) ............................. 9071.1031(j)-1 ................................... 911n21.1031(k) ......................................... 9071.1031(k)-1 .............................. 923, 9381.1031(k)-1(a) ................ 907, 937, 9401.1031(k)-1(b) ........................ 907, 9201.1031(k)-1(c) ......................... 920, 9411.1031(k)-1(c)(1) ............................ 907

1.1031(k)-1(c)(2) ............................ 9071.1031(k)-1(c)(3) ............................ 9071.1031(k)-1(c)(4) .................... 907, 9411.1031(k)-1(c)(4)(i) ........................ 9201.1031(k)-1(c)(4)(ii)(B) ................. 9211.1031(k)-1(c)(5) ............................ 9201.1031(k)-1(d) ................................. 9071.1031(k)-1(d)(1) ............................ 9211.1031(k)-1(e)(3)(iii) ...................... 9211.1031(k)-1(f)(2) ............................ 9211.1031(k)-1(g) ................................. 9211.1031(k)-1(g)(4) ............................ 9411.1031(k)-1(g)(4)(iii)(B) ................ 9221.1031(k)-1(g)(4)(iv) ............. 919, 9221.1031(k)-1(g)(6) ............................ 9221.1031(k)-1(j)(2) ........................ 986n41.1031(k)-1(k) ........................ 921, 9391.1031(k)-1(k)(3) ............................ 9221.1031(m) ........................................ 9071.1033(a)-1(a) ................................. 9441.1033(a)-2(a) ................................. 9441.1033(a)-2(b) ................................. 9441.1033(a)-2(c)(1)-(c)(7) ................. 9441.1033(a)-2(c)(4) ............................ 9531.1033(a)-2(c)(9) .................... 944, 9481.1033(a)-2(c)(11) .......................... 9441.1033(a)-2(c)(12) .......................... 9441.1033(b)-1(b) ................................. 9441.1033(g)-1(a) ......................... 944, 9621.1034-1(c)(3)(i) ............................. 1301.1041-2 ................................... 888, 8921.1041-2(a)(2) .................... 892n4, 8931.1041-2(b)(2) ................................. 8931.1041-2(c) ...................................... 8931.1060-1(a)-(b)(1)-(3) .................... 9921.1060-1(b)(ii) ................................. 9951.1060-1(c) ...................................... 9921.1060-1(c)(2) ............................... 10001.1060-1(c)(4) ............................... 10011.1060-1(d) ...................................... 9921.1060-1(d), Ex. 2 ......................... 10011.1091-1(a) ...................................... 6231.1091-1(c) ...................................... 6231.1091-1(d) ...................................... 623

lxviii TABLE OF REGULATIONS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxviii

1.1091-1(f) ...................................... 6231.1091-1(h) ...................................... 6231.1091-2 ........................................... 6231.1221-1(a) .............................. 740, 7791.1221-1(b) ..................... 740, 793, 7941.1221-1(c) ...................................... 7401.1221-1(d) ...................................... 7401.1221-2(a)(1) ........................... 765n201.1221-2(b)(1) .......................... 765n201.1221-2(c)(5) ........................... 765n201.1221-2(e)(1) ........................... 765n201.1231-1(d) ...................................... 7931.1245-1(a)(1) ................................. 8021.1245-1(d) ............................. 802, 8051.1245-2(a)(1) ................................. 8021.1245-2(a)(3) ................................. 8021.1245-2(a)(4) ................................. 8021.1245-2(a)(7) ................................. 8021.1245-3(a)(3) ................................. 8041.1245-3(b) ............................. 802, 8041.1245-4(a)(1) ................................. 8021.1245-4(b)(1) ................................. 8021.1245-6(a) .............................. 802, 8051.1250-1(a)(1)(i) ............................. 8021.1250-1(a)(5) ................................. 8021.1250-1(c)(1) ................................. 8021.1250-1(c)(4) ................................. 8021.1250-1(e)(1) ................................. 8021.1250-1(e)(2) ................................. 8021.1250-1(e)(3)(i) ............................. 8021.1250-2(b)(1) ................................. 8021.1272-1(a)(1) ............................... 10281.1272-1(b)(1) ............................... 10281.1272-1(b)(1)(i) ...................... 1035n51.1272-1(b)(1)(ii) ..................... 1035n61.1272-1(b)(1)(iii) .................... 1035n61.1272-1(j), Ex. 1 ...................... 1035n61.1272-2 ......................................... 10381.1272-3(a) .................... 1028, 1034n3,

1038n101.1273-1(b) ......................... 1028, 10341.1273-1(b)(1) .......................... 1036n71.1273-1(c)(i) ...................... 1028, 10341.1273-1(d)(1) ................ 1028, 1034n2

1.1273-1(d)(5)(i) ...................... 1034n21.1273-1(d)(5)(ii) ..................... 1034n21.1273-2(a)(1) ................ 1028, 1034n11.1274-1(a) .................................... 10281.1274-1(b)(1) ............................... 10281.1274-2(c)(2) .............. 1028, 1040n131.1274-3 .................. 1041n14, 1042n161.1274-4(a)(1) ............................... 10401.1274-4(a)(1)(i) ........................... 10281.1274-4(a)(1)(ii) .......................... 10281.1275-1(d) ............................... 1035n41.1275-3 ................................... 1039n111.1275-4 ................................... 1039n111.1275-5 ................................... 1039n111.1275-7 ................................... 1039n1120.2031-1(b) ...................................... 28

Temporary Treasury RegulationsTemp. Treas. Reg. .......................... Page1.1(i)-1T .............................. 835, 837n11.1(i)-1T, Q&A-8 ............................ 8371.1(i)-1T, Q&A-8, Ex. 5 ................. 8371.163-8T .................................... 508n101.163-8T(a)(1) ................................. 4991.163-8T(a)(3) ................................. 4991.163-8T(c)(1) ................................. 4991.163-8T(m)(3) ............................... 4991.163-9T(a) ...................................... 4991.163-9T(b)(1) ................................ 4991.163-9T(b)(2)(A) .......................... 4991.163-9T(b)(2)(i)(A) ...................... 5031.163-10T(p)(5) .......................... 503n61.274-5T(c)(2) ................................. 4241.274-5T(c)(3) ................................. 4241.274-5T(f)(2) ................................. 4241.274-5T(g) ...................................... 4221.274-5T(j) ...................................... 4221.280F-4T(a)(1) .............................. 4911.280F-4T(a)(2) .............................. 4911.404(b)-1T, Q&A-2 ................... 605n21.469-1T(e)(1)(i) .................... 1063n151.469-1T(e)(3) ........................ 1065n181.469-1T(f)(2)(i)(D) ..................... 10671.469-1T(f)(2)(ii) .......................... 1067

TABLE OF REGULATIONS lxix

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxix

1.469-2T(c)(7)(iv) .................. 1068n231.469-2T(c)(7)(iv) .................. 1068n231.469-2T(d)(6) .............................. 10721.469-2T(e)(6)(i) .......................... 10631.469-5T(a)-(e)(2) ........................ 10601.469-5T(a)(1) ............................... 10641.469-5T(a)(2) ............................... 10641.469-5T(a)(3) ............................... 10641.469-5T(a)(4) ............................... 10641.469-5T(a)(5) ............................... 10641.469-5T(a)(6) ............................... 10641.469-5T(a)(7) ............................... 10641.469-5T(b) ................................... 10641.469-5T(c) .................................... 10641.469-5T(d) ................................... 10641.469-5T(e)(2) ............................... 10651.469-5T(f) .................................... 10601.469-5T(f)(2) ......................... 1064n171.1041-1T, Q&A 1-12 ..................... 8881.1041-1T(a), Q&A-2 ............. 890, 9731.1041-1T(a), Q&A-4 ..................... 8911.1041-1T(b), Q&A-7 ..................... 8911.1041-1T(c), Q&A-9 ..................... 8911.1041-1T(d), Q&A-10 ................... 8901.1041-1T(d), Q&A-11 ................... 8901.1041-1T(d), Q&A-12 ................... 8911.7872-5T(a) .................................... 8421.7872-5T(a)(1) ........................ 854n111.7872-5T(b)(1) ................ 842, 854n111.7872-5T(b)(5) ................ 842, 854n111.7872-5T(b)(14) .............. 842, 854n111.7872-5T(c)(3) ................ 842, 854n11

Proposed Treasury RegulationsProp. Treas. Reg. ............................ Page1.74-1(c)(1) ..................................... 1351.74-1(d) .......................................... 1351.74-1(e)(2) ..................................... 1351.74-1(f) .......................................... 1351.74-2(e) .................................. 134, 1361.102-1(f) .......................................... 92

1.117-6(b) ........................................ 1341.117-6(b)(1) ................................... 1381.117-6(c)(1) ........................... 134, 1361.117-6(c)(2) ................................... 1341.117-6(c)(3)(i) ............................... 1341.117-6(c)(4) ................................... 1361.117-6(d) ........................................ 1371.117-6(d)(1) ................................... 1341.117-6(d)(2) ................................... 1341.117-6(d)(3) ................................... 1341.117-6(e) ................................ 134, 1361.280A-2(a) ...................................... 4791.280A-2(b) ..................................... 4791.280A-2(c) ...................................... 4791.280A-2(d) ..................................... 4791.280A-2(g) ...................................... 4791.280A-2(h) ..................................... 4791.280A-2(i) ...................................... 4791.280A-2(i)(2)(ii) ........................ 403n21.280A-2(i)(3) ............................. 485n51.280A-2(i)(5) ................................. 4851.280A-3(a) ...................................... 4791.280A-3(b) ..................................... 4791.280A-3(c) ...................................... 4791.280A-3(d) ......................... 479, 487n61.453-1(f)(1) ........................... 973, 9861.465-3(b) ...................................... 10571.465-22(a) .................................... 10581.465-22(b) .................................... 10561.465-22(c) .................................... 10561.465-22(c)(1) ............................... 10571.465-23(a) .................................... 10581.465-25(a)(2) ............................... 10581.465-25(b)(2)(i) .................... 1057n111.465-25(b)(3), Ex. 3 ............. 1057n111.465-66 ......................................... 10581.7872-1(a) .............................. 842, 8491.7872-2(a)(1) ......................... 842, 8481.7872-4(d)(2) ........................ 842, 8481.7872-4(e)(1) ......................... 842, 8481.7872-4(f) .................................. 848n7

lxx TABLE OF REGULATIONS

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxx

lxxi

Rev. Proc. ............................................................................................................... Page71-21 ........................................................................................................................ 67672-18 ....................................................................................................... 614, 617, 61876-47 ........................................................................................................................ 13783-35 ........................................................................................................................ 37187-56 ............................................................................................... 340, 345, 346, 37087-57 .......................................................................... 340, 349, 350, 351n6, 371, 37590-12 ....................................................................................................... 565, 570, 59092-49 ........................................................................................................................ 59094-27 .................................................................................................................. 510n142000-37 ........................................................................................... 907, 923, 937, 9422004-34 ................................................................................................... 672, 676, 6772004-51 .................................................................................................................... 9422005-14 ............................................................................................................ 923, 9352008-16 ................................................................................................... 907, 912, 9352013-13 .................................................................................................................... 4862015-39 ............................................................................................................ 685, 6862018-3 .................................................................................................................... 10832018-18 .................................................................................................................... 838

Table of Revenue Procedures

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxi

Revenue RulingsRev. Rul. ......................................... Page53-61 ............................................ 38, 3953-190 ............ 429, 431, 438, 441, 44253-195 .............................................. 94754-599 .............................................. 81755-4 .................................................. 58755-109 ...................................... 415, 42855-137 ................................................ 5855-252 .............................................. 33055-261 .............................................. 55755-727 .............................................. 65655-749 .............................................. 91056-518 ................................. 189, 190n157-244 .............................................. 91957-314 .............................................. 96257-374 ...................................... 135, 63658-66 ....................... 897, 898, 901, 90259-8 .................................................. 94759-102 .............................................. 94759-229 .............................................. 93559-371 ............................. 429, 430, 43159-380 .............................................. 33059-409 .............................................. 22260-31 .............................. 631, 635, 640,

645, 646, 65260-31, Ex. 4 ..................................... 64160-48 ................................................ 40460-195 .............................................. 62461-119 .............................................. 91862-74 ........................................ 640, 64163-91 ................................................ 55763-144 .............................................. 422

63-232 .............................................. 53664-237 ............ 945, 948, 951, 958, 95965-254 ........................................ 59, 71366-167 .............................................. 81666-334 .............................................. 96267-221 .......................................... 889n167-246 ..................... 565, 570, 587, 59067-255 ...................................... 942, 95168-153 .............................................. 71368-232 ............ 340, 346, 358, 363, 37068-331 .............................................. 91068-591 ............................. 448, 453, 46368-606 .............................................. 63969-154 .............................................. 20169-188 .............................................. 50069-487 .............................................. 80569-497 .............................................. 52469-608 .......................................... 892n469-642 ................................................ 5870-91 ................................................ 53670-151 .............................................. 67470-254 .............................................. 14970-367 ............................................. 68170-399 ...................................... 959, 96070-466 ...................................... 959, 96071-58 ............................................... 47171-281 .............................................. 56271-567 .............................................. 96372-111 .............................................. 38972-112 .............................................. 53872-151 ............................. 907, 918, 92872-317 .............................................. 63672-372 .............................................. 967

Table of Revenue Rulings

lxxii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxii

lxxiii

72-519 ..................................... 69, 72n472-592 ..................... 533, 535, 536, 54273-61 ............................................ 845n573-99 ................................................ 63473-476 .............................................. 91073-539 .............................................. 43373-597 .............................................. 56274-77 ................................................ 19074-206 ...................................... 962, 96374-581 .............................................. 81675-170 .............................................. 41775-230 .............................................. 20275-232 .............................................. 20275-291 .............................................. 92775-432 .............................................. 41876-3 .................................................. 63476-47 ................................................ 13776-111 .............................................. 87676-144 .............................................. 24576-301 .............................................. 91076-332 .............................................. 55676-390 .............................................. 95177-110 .............................................. 86577-297 .................... 907, 913, 919, 926,

927, 93177-337 .............................................. 93178-4 .................................................. 91078-38 ............................... 512, 571, 66578-39 ............................... 631, 649, 66478-72 ................................................ 91178-197 .............................................. 81878-266 ............................. 554, 557, 56279-24 ............................................ 24, 4279-174 .............................................. 53779-180 .............................................. 52579-201 .............................................. 52579-261 ...................................... 945, 95979-371 ............................. 973, 981, 98879-410 ...................................... 696, 69780-175 ............................. 967, 969, 97080-182 ...................................... 683, 69780-230 ...................................... 696, 69780-300 .............................................. 63580-361 ...................................... 673, 675

81-24 .......................................... 279n2382-144 .............................................. 93882-202 .............................................. 87983-3 .............................................. 618n983-70 ........................... 949n2, 950, 95183-104 ...................................... 568, 56983-106 .............................................. 67484-13 ................................................ 81684-145 .............................................. 39184-176 ...................................... 179, 18085-39 ................................................ 24685-99 ................................................ 59487-32 ............................................ 618n987-59 ................................................ 53787-102 .............................................. 61887-112 .............................................. 89188-37 ................................................ 59388-57 ................................................ 33889-2 ................................. 945, 947, 96189-25 ................................................ 34389-121 .......................................... 911n290-23 ....................... 429, 430, 431, 44190-34 ....................... 907, 919, 922, 93390-46 ............................................ 978n190-56 ................................................ 24691-31 ............................... 856, 860, 87891-47 ................................................ 17592-29 ............................................ 273n992-53 ................................................ 86192-69 ................................................ 23092-80 ........................................ 324, 32592-91 ................................................ 71793-27 ................................................ 39693-43 ................................................ 24893-75 ............................................ 717n393-86 ........................................ 420, 43094-2 .................................................. 42994-12 ................................................ 31394-47 ............................... 429, 430, 43194-77 ................................................ 32395-16 ................................................ 50896-32 ................................................ 94796-62 ................................................ 32496-65 ................................................ 192

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxiii

lxxiv TABLE OF REVENUE RULINGS

97-9 .................................................. 55798-19 ................................................ 24598-37 .............................................. 90n198-39 ................................................ 67999-7 ........................ 411, 415, 428, 439,

441, 499-44 ................................................ 2462000-4 .............................................. 3232000-7 .............................................. 3222000-24 ............................................ 5582001-4 ..................... 305, 312, 317, 3362002-22 ................... 889, 891, 892, 8942002-83 ............................................ 914

2003-12 ........................................... 2472003-28 ........................... 565, 575, 5922003-57 ............................................ 5562003-58 ............................................ 5552003-90 ............................................ 6962003-102 ...................................... 555n22007-3 ............................. 669, 679, 6952007-14 ........................................ 190n12008-34 ............................................ 1772009-9 ............................. 385, 392, 3982013-17 ......................... 889, 897, 10832018-6 ............................................ 10832018-11 ................... 1045n19, 1046n20

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxiv

lxxv

PLR ......................................................................................................................... Page200031031 ................................................................................................ 194, 197, 647200041022 ................................................................................................ 192, 193, 194200121031 ................................................................................................................ 194200645001 ................................................................................................................ 124

Table of Private Letter Rulings

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxv

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxvi

Preface

Strange as it may sound, this preface is intended to be read by the students whouse this text. We are, however, not unmindful of the temptation to turn past anypreface — so we will keep it short:

If you are like many beginning tax students, you have no tax background and youapproach the basic course somewhat warily, with a vague sense that the course is im-portant and an accompanying concern that its complexities may be overwhelming.You shall find, we trust, that the complexities are manageable. But the course isindeed an important one. Tax issues pervade the practice of law. Lawyers need notbe tax specialists, of course, but it seems fair to expect that a lawyer will have a workingknowledge of the underlying principles and special vocabulary of the tax law so asto be able to recognize and discuss fact patterns raising common tax problems andthus avoid misdirecting a client.

This text approaches the study of individual income taxation through the problemmethod. We have chosen to use the problem method for specific reasons. It requiresstudents to engage in an exacting analysis of facts and to synthesize rules and concepts.Students must work with facts over and over again, without the analysis of thosefacts being provided by someone else, and students must determine on their ownthe relative importance of facts given — and not given — rather than be told what isimportant. Issues are not framed by someone else, but must instead be extractedfrom the information presented. The problem method, in effect, encourages the de-velopment of problem solving skills. And problem solving is what lawyers ought todo and ought to do well. In sum, the text employs the problem method because webelieve it to be the most effective, challenging and satisfying way to study the federalincome taxation of individuals. We also believe the framework surrounding the prob-lems themselves is critical, and with this in mind, the text has been designed as aseries of self-contained chapters. We recommend the following approach to the studyof each chapter.

Each chapter begins with a set of problems. Begin your study of the chapter byreading the problems carefully. Do not attempt to solve the problems at this point,but think about them as you read through the rest of the chapter, use the problemsas a focus for your study of the materials that follow. After reading the problems,read the next two sections of the chapter, which set forth the “objectives” and “vo-cabulary” for the chapter. The objectives will serve as a guide to the chapter and (fol-lowing completion of the problems) they will also serve as a means of testing your

lxxvii

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxvii

comprehension of the principles, rules and techniques covered in the chapter. Thevocabulary section highlights the significant terms and phrases introduced in thechapter. Tax law has its own vocabulary, and one of the fundamentals in problemsolving is the ability to understand and apply the relevant terminology. The vocabularysection provides no definitions, rather, as with the objectives, it is intended that youwill return to this section following completion of the problems to test your abilityto define, in your own words, the listed terms.

Following this initial reading of the problems, objectives and vocabulary, read theassigned sections of the Internal Revenue Code and Treasury Regulations. Read them,it scarcely needs saying, with particular care. Then proceed to the narrative “overview”of the topics covered in the chapter. This overview is intended to provide not an ex-haustive analysis of the subject at hand but a perspective and a foundation for yourstudy of the materials covered in the chapter. The overview is ordinarily followed byselected cases, administrative rulings or legislative history excerpts, which concludethe chapter.

After reading the Code and regulations, the overview and the other assigned materials,return to the problems and proceed to work them through. After completing the prob-lems, return to the objectives and vocabulary sections and conclude your preparationof the chapter by making the self-assessment these sections provide. We wish you wellas you commence what we hope will be a most rewarding course of study.

J. Martin BurkeMichael K. Friel

lxxviii PREFACE

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxviii

Acknowledgments

Since the Eleventh Edition of this casebook was published in 2015, Congress hasmade numerous changes to the Internal Revenue Code. Those changes, combinedwith new court and administrative materials, have necessitated a new edition. As inthe past, we have used the preparation of this new edition as an opportunity to takeadvantage of the helpful suggestions from our tax colleagues throughout the nation.We are most grateful to them. We are also indebted to Elisabeth Ebben and GracePledger of Carolina Academic Press. Their assistance and support in the preparationof the manuscript for the Twelfth Edition were indispensable, and for that we aremost appreciative.

lxxix

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxix

burke friel 12e 00 fmt cx4.0.qxp 6/26/18 12:57 PM Page lxxx

Date post:	19-Aug-2018
Category:	Documents
Upload:	vungoc
View:	268 times
Download:	1 times

Taxation of Individual Income - cap-press.com · Chapter 1 · Introduction to Federal Income...

Documents