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The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition
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The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

by Bruce R. Hopkins
March 2017
Intermediate to advanced
272 pages
6h 41m
English
Wiley
Content preview from The Law of Tax-Exempt Organizations + Website, 2017 Cumulative Supplement, 11th Edition

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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Publisher Resources

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