IRS Chief Counsel Advice Memoranda
200431023: August 2006, October 2004
200504031: April 2005
200620001: August 2006
200623061: August 2006
200623063: August 2006
200738013: November 2007
201042023: January 2011
201105010: April 2011
201226021
201319010: July 2013
201543013: January 2016
201643021: December 2016