May 2026
Intermediate
368 pages
9h 30m
English
book
The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
by Shane T. Hamilton, Bruce R. Hopkins
Content preview from The Law of Tax-Exempt Organizations, 2026 Supplement, 13th Edition
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Table of IRS Determinations Cited in Text
The following citations, to nonbinding pronouncements from the Internal Revenue Service cited in the footnotes to the text, are coordinated to the sections where they appear in The Law of Tax-Exempt Organizations, Thirteenth Edition, as supplemented and revised by this 2026 Cumulative Supplement.
Citations are to IRS private letter rulings, technical advice memoranda, general counsel memoranda, chief counsel advice memoranda, and field service advice memoranda. Seven-number and nine-number items are either private letter rulings, technical advice memoranda, chief counsel advice memoranda, or field service advice memoranda; five-number items are general 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.
IRS PRIVATE LETTER RULINGS
| Private Letter Rulings | Book Sections |
| 7740009 | 10.8 |
| 7741004 | 25.1(g) |
| 7806039 | 25.2(a) |
| 7816061 | 24.4(f) |
| 7820007 | 11.3 |
| 7820058 | 20.13(c) |
| 7823062 | 24.4(e) |
| 7826003 | 24.4(d) |
| 7833055 | 24.10(b) |
| 7838028 | 10.9 |
| 7840072 | 24.4(d) |
| 7841005 | 24.10(d) |
| 7845029 | 24.5(a) |
| 7847001 | 24.5(e)(ii) |
| 7851003 | 24.5(a) |
| 7902006 | 4.4(d), 24.5(e)(i) |
| 7903079 | 29.6 |
| 7905129 | 24.3(a) |
| 7908009 | 24.4(d) |
| 7919053 | 24.5(a) |
| 7921018 | 20.13(c) |
| 7922001 | 24.4(f), 24.5(a) |
| 7924009 | 25.1(l) |
| 7926003 | 25.1(g) |
| 7930005 | 11.3 |
| 7930043 | 24.5(a) |
| 7936006 | 25.1(l) |
| 7937002 | 19.4(a), 24.5(e)(ii) |
| 7946001 | 25.2(h) ... |
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