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Contents : Publication 1078 Issue: 06/26/2009 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 UNMATCHED TRANSACTIONS 168 3600 200910007 1 Section 42 Low-Income Housing Credit 200913012 200913012 200913012 200913012 200913012 200913013 200913013 200913013 200913013 200913013 42.00-00 Qualified Basis 200916007 42.03-00 Section 43 Enhanced Oil Recovery Credit 200906048 43.00-00 Section 45 Electricity Produced from Certain Renewable Sources 200921020 45.00-00 Section 47 Rehabilitation Credit 47.00-00 General Rule Percentages 200926022 47.01-00 Section 59 Other Definitions and Special Rules 200901010 200908014 200919004 59.00-00 Section 61 Gross Income v. Not Gross Income 200901008 200901030 200906010 200906012 200908025 200912002 200912002 200915006 200919031 200924008 200925039 61.00-00 Damages Court Awards Settlements 200903073 61.28-00 Assignments 200903073 61.30-00 Governmental Benefits and Subsidies 200910029 61.40-00 Section 71 Alimony--Separate Maintenance Payments 200923027 71.00-00 Section 72 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 200920052 200920053 200924046 200925044 72.00-00 Tax on Early Distributions from Qualified Retirement Plans 200925044 72.20-00 Disability 200922041 72.20-03 Substantially Equal Payments 200925044 72.20-04 Section 83 Property Transferred in Connection With Performance of Services 200915041 83.00-00 Section 103 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 200911003 200923005 103.00-00 State and Local 200911003 200923005 103.02-00 Political Subdivisions 200923005 103.02-01 On Behalf Of 200911003 103.02-02 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 200903073 200923025 200925036 104.00-00 Section 104 1 Workmen's Compensation 200925036 104.02-00 Damages 200912002 200912002 200918001 200925039 104.03-00 Section 106 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 200914009 200914010 200914011 200915015 200915016 200915017 200918019 200918020 200922012 106.00-00 Section 107 Rental Value of Parsonage (Excluded v. Not Excluded) 200925001 107.00-00 Section 111 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 200914065 200914066 111.00-00 Section 115 Income of States Municipalities etc. 200908011 200908013 200909019 200914009 200914010 200914011 200915015 200915016 200915017 200915022 200918019 200918020 200919022 200921024 200922012 200924015 200924035 200925032 115.00-00 Section 118 Contributions to the Capital of a Corporation 118.00-00 Contributions by Shareholders 118.01-00 Nonshareholder Contributions 200901018 200922032 200922055 118.01-02 Certain Fringe Benefits 132.00-00 No Additional Cost Service 200908032 132.01-00 Qualified Employee Discount 200923029 132.02-00 Section 134 Certain Military Benefits 200910058 134.00-00 Section 141 Private Activity Bond Qualified Bond 200924013 141.00-00 Private Business Tests 141.01-00 Business Use Test 200915002 141.01-01 Output Facilities 200915002 141.01-04 Management Contracts 200926005 141.07-00 Exempt Facility Bond 142.00-00 Qualified Residential Rental Project 200923008 142.04-00 Section 148 Arbitrage 200924013 148.00-00 Section 152 Dependent Defined 152.00-00 Support Test for Children of Divorced Parents 152.08-00 Release of Exemption 200925041 152.08-02 Section 132 Section 142 2 Section 162 162.04-03 Legal Expenses 200911002 162.04-04 Certain Business Expenses 162.05-00 Compromise Settlement of Claims 20

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