of payments of income) is more consistent with both the form and substance of the arrangement. 8 See Priv. Ltr. Rul. 90-23.017 (March 7, 1990). 9 Kruesel v. United States, 63-2 USTC ¶ 9714 (D. Minn. 1963); Rev. Rul. 77-413. 1977-2 C.B. 298; Rev. Rul. 71- 567, 1971-2 C.B. 309; Priv. Ltr. Rul. 80-25-116