Cumulative Table of IRS Private Determinations Cited in Text
| Private Letter | Rulings Section(s) |
| 7751033 | 5.4(e) |
| 7810038 | 5.4(e) |
| 7817081 | 17.5(e) |
| 7821141 | 6.5(e) |
| 7823072 | 6.2(c) |
| 7828012 | 6.5(b) |
| 7830122 | 9.3(g) |
| 7847049 | 5.14, 10.3(d) |
| 7851096 | 9.3(d) |
| 7933084 | 6.3(e) |
| 7952117 | 17.5(a) |
| 8001046 | 10.3(d) |
| 8004086 | 17.5(e) |
| 8038049 | 5.4(b), 5.4(e) |
| 8047007 | 10.4(a) |
| 8128072 | 5.8(b) |
| 8150002 | 10.3(b) |
| 8202082 | 5.7 |
| 8210120 | 15.7(j) |
| 8214023 | 10.3(b) |
| 8220101 | 3.7 |
| 8226127 | 15.7(j) |
| 8226159 | 5.8(d) |
| 8232051 | 6.5(b) |
| 8234149 | 5.4 |
| 8303013 | 11.1(b) |
| 8315060 | 6.2(b) |
| 8326003 | 11.1(b) |
| 8328009 | 11.1(b) |
| 8331082 | 5.9(b) |
| 8407095 | 7.1(b), 7.1(d) |
| 8409039 | 5.5(a) |
| 8425080 | 17.5(f) |
| 8425114 | 10.4(b) |
| 8449069 | 10.3(d) |
| 8502040 | 5.4 |
| 8503098 | 5.7 |
| 8508097 | 4.8 |
| 8508114 | 7.2(d) |
| 8510068 | 15.5(c) |
| 8518067 | 2.6 |
| 8525075 | 4.3 |
| 8533099 | 4.8 |
| 8539001 | 10.3(b) |
| 8606040 | 6.5(b) |
| 8619047 | 13.0, 13.8 |
| 8623080 | 5.0 |
| 8627055 | 6.5(e) |
| 8629062 | 13.5(c), 13.5(d) |
| 8641046 | 6.5 |
| 8644003 | 5.8(d), 17.5(e) |
| 8650049 | 10.4(b) |
| 8651087 | 5.4(d) |
| 8713056 | 6.5(b) |
| 8717024 | 9.6(j) |
| 8718006 | 8.1(a) |
| 8719004 | 5.8(c) |
| 8719038 | 15.7(j) |
| 8721107 | 11.4(a) |
| 8723001 | 5.4(b) |
| 8723038 | 13.8 |
| 8730061 | 10.3(b) |
| 8750006 | 6.5(a) |
| 8802008 | 10.4(b) |
| 8807002 | 9.3(e) |
| 8812046 | 6.5(b) |
| 8822096 | 15.4(a), 15.5(d) |
| 8824001 | 5.4(c) |
| 8824010 | 5.9(b) |
| 8825116 | 15.7 |
| 8826029 | 9.3(h) |
| 8830070 | 6.5(e) |
| 8832074 | 8.3 |
| 8839003 | 6.5(a) |
| 8840055 | 7.1(b) |
| 8842045 | 5.4(e) |
| 8906062 | 6.5(c) |
| 8909066 | 10.3(g) |
| 8911063 | 5.10 |
| 8927031 | 7.3 |
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