March 2017
Intermediate to advanced
272 pages
6h 41m
English
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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