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Contents : Publication 1078 Issue: 11/17/2006 Section 6110 Index Written Determinations Requested After November 1 1976 The index is arranged by Code section with various identifying subheadings. Each ruling technical advice memorandum and Chief Counsel advice issued under Code section 6110 is assigned a 9-digit reference number which appears after the heading to which the ruling refers. This number also appears on the ruling technical advice memorandum or Chief Counsel advice itself and is to be used when requesting copies of individual rulings technical advice memoranda or Chief Cousel advice. The index will be cumulated on a weekly basis. A new index will be initiated each year. Each ruling technical advice memorandum or Chief Counsel advice contained in this publication is directed only to the taxpayer who requested it or with respect to whom it is issued. Section 6110(k)(3) of the Internal Revenue Code provides that letter rulings technical advice memorandums and Chief counsel advice may not be used or cited as precedent. Any person having questions about this publication or about section 6110 of the Code should contact the Chief Disclosure and Litigation Support Branch CC:PA:LPD:DLS Room 5201 1111 Constitution Avenue N.W. Washington DC 20224 (202) 622-7570. Department of the Treasury Internal Revenue Service Section 1 1.00-00 Maximum Capital Gains Rate 200606021 200606021 Section 29 Tax Imposed 1.11-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 200615020 200615020 200615020 200617009 200617010 200646009 29.00-00 Special Rules 200621019 29.04-00 Section 31 Withholdings (Credit v. No Credit Against Tax) 200644018 31.00-00 Section 35 Overpayments of Tax 200624071 200624071 35.00-00 Section 40 Alcohol Used as Fuel 200613032 200613032 40.00-00 Section 41 Credit for Increasing Research Activities 200601013 200601014 200602019 200602025 200602026 200604022 200622006 200625003 41.00-00 Base Amount 41.52-00 Gross Receipts 200620023 41.52-03 Special Rules 41.55-00 Controlled Groups of Corporations 200620023 41.55-05 Trades or Businesses Under Common Control 200620023 41.55-06 Low-Income Housing Credit 200624062 200624062 200645014 200645014 42.00-00 Applicable Percentage 200624062 200624062 42.02-00 Eligible Basis 42.04-00 Restrictions on Existing Buildings 200614019 200614019 200614019 42.04-03 Waiver for Certain Federally-Assisted Existing Buildings 200628003 200607013 200645014 200645014 42.04-07 New Building Treatment for Rehabilitation Expenses 42.05-00 Date Property is Placed in Service 200605004 42.05-03 Recapture of Credit 42.10-00 No Recapture on Disposition Where Bond Posted 200603007 200603007 200604011 200604012 200617003 42.10-05 Section 43 Enhanced Oil Recovery Credit 200610009 200627009 200634008 43.00-00 Section 45 Electricity Produced from Certain Renewable Sources 200609001 200609001 200609002 200609002 200620004 45.00-00 Section 42 1 Limitation In Case of Certain Regulated Companies 200630007 200632010 200632011 200633023 200635004 200635005 200636096 200636096 46.06-00 Gross Income v. Not Gross Income 200601006 200601007 200609014 200609014 200616031 200616031 200619001 200625006 200629008 200637042 200607015 200618025 200645005 200645005 61.00-00 Compensation for Services 61.09-00 Claim of Right 200631023 200630018 200632015 61.09-01 Payment of Legal Fees 200602016 200602017 61.09-29 Property Transactions 200624003 200624003 200624004 200624004 61.14-00 Assignments 200626036 200626036 61.30-00 Governmental Benefits and Subsidies 200630017 200632005 61.40-00 Recovery of Items Previously Deducted--Tax Benefit 61.44-00 Interest 200624065 200624065 61.44-03 Character of Income 200613022 200613022 61.49-00 2-Percent Floor on Miscellaneous Itemized Deductions 67.00-00 Estates and Trusts 200630016 67.04-00 Section 71 Alimony--Separate Maintenance Payments 200638008 71.00-00 Section 72 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 200601045 200622020 72.00-00 Investment in Contract 200643005 72.02-00 Tax on Early Distributions from Qualified Retirement Plans 200643005 72.20-00 Substantially Equal Payments 200601044 200628028 200631025 200634033 72.20-04 Annuity Contracts Not Held By Natural Persons 200626034 200626034 72.21-00 Property Transferred in Connection With Performance of Services 200618025 200646003 83.00-00 Certain Exchanges 200615007 200615007 200615007 83.07-00 Section 61 Section 67 Section 83 Section 101 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 101.00-00 Life Insurance Proceeds Payable by Reason of Death 101.01-00 Transfer for Consideration 200606027 200606027 200636086 200636086 R 101.01-02 2 Flexible Premium

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