Cumulative Table of IRS Private Letter Rulings, Technical Advice Memoranda, and Counsel Memoranda
The following citations, to pronouncements from the Internal Revenue Service issued in the context of specific cases, are coordinated to the appropriate footnotes (FN) in the suitable chapters.
Citations are to IRS private letter rulings, technical advice memoranda, general counsel memoranda, and chief counsel advice memoranda, other than those specifically referenced in footnotes, directly pertinent to the material discussed in the text. Seven-number and nine-number items are either private letter rulings, technical advice memoranda, or general counsel memoranda; five-number items are chief counsel memoranda.
While these pronouncements are not to be cited as precedent (IRC § 6110(k)(3)), they are useful in understanding the position of the IRS on the subjects involved.
| FN | Private Letter Rulings, etc. |
| Chapter 3102 | 39782 |
| 110 | 8337006 |
| Chapter 413 | 8705078, 8709069, 8810048 |
| 17 | 9014063, 9629020 |
| 45 | 200150027 |
| 56 | 200740012 |
| 58 | 201249016 |
| 61 | 200508020, 200508022, 200508031, 200509028, 200509031 |
| 62 | 8936050, 9526033 |
| 63 | 201615016, 201619010, 201620012 |
| 64 | 201031034 |
| 91 | 30808 |
| 92 | 200151045 |
| 94 | 39736 |
| 134 | 200634041 |
| 153 | 200447047, 20044015E, 20055035E |
| 169 | 20044041E |
| 179 | 201040036, 201220035 |
| 183 | 9132005 |
| 187 | 8142024, 8204016, 32689, 34682, 36130, 37596, 38686 |
| 188 | 39684 |
| 210 | 20044002E, 20044003E, 20044011E, 20044012E, 20044015E, 20044035E, 20044039E, 20044047E, ... |
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