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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