Table of IRS Private Letter Rulings

Private Letter Rulings Section(s)
982052 10.1
7726040 17.2
7731017 17.2
7741004 24.18(b)(iii)
7746003 17.2
7804002 27.5
7823062 24.4(d)
7826003 24.4(c)
7830100 17.2
7840072 24.4(c)
7905129 24.3(a)
7908009 24.4(c)
7921018 4.4(f)
7922001 24.4(a)
7924009 24.13
7926003 24.18(b)(iii)
7936006 24.13
8004011 1.8, 24.5, 24.12, 32.3
8006005 24.18(b)(iii)
8008184 21.3(b)
8013052 24.5
8020010 24.4(c)
8024001 24.4(c)
8028011 25.5(e), 32.4
8037118 17.2
8050105 32.3
8124019 21.3(b)
8131063 32.3
8134021 25.5(f), 32.4
8145011 15.1
8152099 21.3(b)
8203134 24.3(b)
8204057 21.3(b)
8218070 17.2
8219066 21.3(b)
8221111 17.2
8222076 20.2(b)(ii)
8230005 32.3
8234084 4.1 (a), 4.4(g), 21.3(b)
8234085 21.3(b)
8236047 21.3(b)
8246018 24.5, 24.6
8305115 32.3
8312123 21.3(b)
8312129 22.2
8313016 21.3(b)
8314002 32.3
8337094 34.5
8338068 32.3
8344099 22.6
8417054 11.4
8418003 25.5(f), 32.4
8419071 25.5(f), 32.4
8427105 24.11(c)
8430024 21.3(b)
8446047 21.2, 35.2
8449070 11.4
8452099 24.11(c), 24.21(a)
8508073 22.2
8509094 21.3(b)
8511082 24.5
8518067 34.3(d)
8521055 22.6
8524006 18.1
8541108 22.3
8601066 10.3
8604006 16.6
8606056 16.3
8620052 11.3(a)
8620078 32.3
8621059 16.6
8626080 24.5
8626102 24.15
(supplemented by 8645064)
8629045 32.4
8638131 16.6, 22.2
8705041 15.1
8705089 22.2
8706012 16.1
8709051 16.2(a), ...

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