Cumulative Table of IRS Private Determinations Discussed in Bruce R. Hopkins' Nonprofit Counsel
The following IRS private letter rulings and technical advice memoranda, referenced in the text, are discussed in greater detail in one or more issues of the author's monthly newsletter, as indicated.
Private Determination | Book Sections | Newsletter Issue |
8306006 | 9.5 | Dec. 1993 |
8505044 | 29.3(a) | May 1985 |
8512084 | 9.5 | Dec. 1993 |
8606056 | 9.5, 29.2 | Apr. 1986 |
8621059 | 30.1(b) | Aug. 1986 |
8706012 | 29.1(a) | Apr. 1987 |
9017003 | 28.2(a) | July 1990 |
9029047 | 26.5(e)(ii) | Sept. 1990 |
9042038 | 24.6(i) | Jan. 1991 |
9130002 | 20.1, 20.5(c), 20.5(d), 30.2, 31.9(b) | Nov. 1991 |
9242002 | 19.2(a), 28.2(d) | Dec. 1992 |
9243008 | 9.5 | Dec. 1992 |
9305026 | 29.3(a), 29.6(b) | Apr. 1993, Apr. 1997 |
9316052 | 9.5, 20.4(i) | Dec. 1993 |
9345004 | 24.5(e)(iii) | June 1994 |
9416002 | 24.5(e)(iii) | June 1994 |
9425032 | 17.5 | Aug. 1994 |
9434041 | 7.6(b) | Oct. 1994 |
9438029 | 29.8 | Nov. 1994 |
9438030 | 30.2(b)(i), 31.1(b) | Nov. 1994 |
9448036 | 20.9 | Jan. 1995 |
9506046 | 31.3 | Mar. 1995 |
9530024 | 7.7 | Nov. 1995 |
9542002 | 11.4 | Dec. 1995 |
9550001 | 14.1(d), 14.2(c)(i), 24.4(g), 24.5(e)(i), 24.5(k) | Feb. 1996 |
9603019 | 24.12(g) | Mar. 1996 |
9608003 | 24.5(k) | Apr. 1996 |
9615030 | 6.3(b), 20.11(a) | June 1996 |
9615045 | 24.6(h)(iii) | July 1996 |
9619069 | 25.6(j) | Aug. 1996 |
9635001 | 24.7(k) | Nov. 1996 |
9635003 | 23.2(c), 23.3 | Nov. 1996 |
9637050 | 29.1(b) | Nov. 1996 |
9637051 | 29.6 | Apr. 1997 |
9641011 | 24.5(k) | Dec. 1996 |
9645004 | 24.2(f), 24.4(d), 24.7(b) | Jan. 1997 |
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