Cumulative Table of IRS Private Determinations Cited in Text
PRIVATE LETTER RULINGS, TECHNICAL ADVICE MEMORANDA, EXEMPTION DENIAL AND REVOCATION LETTERS, GENERAL COUNSEL MEMORANDA, AND CHIEF COUNSEL ADVICE MEMORANDA
| Private Determinations | Book Sections | Private Determinations | Book Sections |
| 7740009 | 10.8 | 7946001 | 24.5(i)(i) |
| 7741004 | 25.1(g) | 7946009 | 17.7 |
| 7742008 | 17.1(a) | 7948113 | 24.5(a), 24.5(h) |
| 7806039 | 25.2(a) | 7951134 | 7.13(c), 20.7 |
| 7816061 | 24.4(f) | 7952002 | 20.12(c), 31.2(a) |
| 7820007 | 11.3 | 8004011 | 24.5(b)(i) |
| 7820057 | 31.7 | 8018073 | 19.3 |
| 7820058 | 20.12(c), 31.2(a) | 8020010 | 24.4(d) |
| 7823062 | 26.4(e) | 8024001 | 24.4(d) |
| 7826003 | 24.4(d) | 8025222 | 24.5(a) |
| 7833055 | 24.9(b) | 8032039 | 7.13(c) |
| 7838028 | 10.9 | 8037103 | 11.2 |
| 7838108 | 15.4 | 8040014 | 8.3(b), 25.2(a) |
| 7840072 | 24.4(d) | 8041007 | 25.2(c) |
| 7845029 | 24.5(a) | 8107006 | 24.4(f) |
| 7847001 | 24.5(e)(ii) | 8109002 | 19.5(b) |
| 7851003 | 24.5(a) | 8112013 | 24.5(e)(i) |
| 7851004 | 24.5(a) | 8116095 | 25.2(c) |
| 7902006 | 24.5(e)(i) | 8119061 | 19.21(b) |
| 7903079 | 29.5 | 8120006 | 24.4(f) |
| 7905129 | 24.3(a) | 8122007 | 25.2(c) |
| 7908009 | 24.4(d) | 8127019 | 24.5(i)(iii) |
| 7919053 | 24.5(a) | 8128072 | 21.7 |
| 7921018 | 20.12(c) | 8141019 | 15.3 |
| 7922001 | 14.1(d), 24.4(f), 24.5(a) | 81450118147008 | 19.2(a)17.7 |
| 7924009 | 25.1(1) | ||
| 7926003 | 25.1(g) | 8147009 | 17.1(a) |
| 7930005 | 11.3 | 8202019 | 17.7 |
| 7930043 | 24.5(a) | 8203134 | 24.3(b), 24.5(i)(i) |
| 7935043 | 7.15 | 8204057 | 32.9(b) |
| 7936006 | 25.1(l) | 8211002 | 25.2(a) |
| 7937002 | 19.4(a), 24.5(e)(ii) | 8216009 | 24.5(i)(iii) |
| 7944018 | 16.1 |
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