Table of IRS Private Determinations Cited in Text
| Private Letter Rulings | Section(s) |
| 7751033 | 5.4(e) |
| 7810038 | 5.4(e) |
| 7817081 | 17.5(e) |
| 7821141 | 6.5(e) |
| 7823072 | 6.2(c) |
| 7828012 | 6.5(b) |
| 7830122 | 9.3(g) |
| 7847049 | 5.14, 10.3(d) |
| 7851096 | 9.3(d) |
| 7933084 | 6.3(e) |
| 7952117 | 17.5(a) |
| 8001046 | 10.3(d) |
| 8004086 | 17.5(e) |
| 8038049 | 5.4(b), 5.4(f) |
| 8047007 | 10.4(a) |
| 8128072 | 5.8(b) |
| 8202082 | 5.7 |
| 8210120 | 15.7(j) |
| 8214023 | 10.3(b) |
| 8220101 | 3.8 |
| 8226127 | 15.7(j) |
| 8226159 | 5.8(d) |
| 8232051 | 6.5(b) |
| 8234149 | 5.4 |
| 8315060 | 6.2(b) |
| 8331082 | 5.9(b) |
| 8407095 | 7.1(b), 7.1(d) |
| 8409039 | 5.5(a) |
| 8425080 | 17.5(f) |
| 8449069 | 10.3(d) |
| 8502040 | 5.4 |
| 8503098 | 5.7 |
| 8508097 | 4.8 |
| 8508114 | 7.2(d) |
| 8510068 | 15.5(c) |
| 8518067 | 2.6 |
| 8525075 | 4.3 |
| 8533099 | 4.8 |
| 8606040 | 6.5(b) |
| 8623080 | 5.0 |
| 8627055 | 6.5(e) |
| 8629062 | 13.5(d) |
| 8644003 | 5.8(d), 17.5(e) |
| 8651087 | 5.4(d) |
| 8713056 | 6.5(b) |
| 8717024 | 9.7(j) |
| 8718006 | 8.1(a) |
| 8719004 | 5.8(c) |
| 8719038 | 15.7(j) |
| 8721107 | 11.4(a) |
| 8723001 | 5.4(b) |
| 8730061 | 10.3(b) |
| 8750006 | 6.5(a) |
| 8802008 | 10.4(b) |
| 8807002 | 9.3(e) |
| 8812046 | 6.5(b) |
| 8822096 | 15.4(a), 15.5(d) |
| 8824001 | 5.4(c) |
| 8824010 | 5.9(b) |
| 8825116 | 15.7 |
| 8826029 | 9.3(h) |
| 8830070 | 6.5(e) |
| 8832074 | 8.3 |
| 8839003 | 6.5(a) |
| 8840055 | 7.1(b) |
| 8842045 | 5.4(e) |
| 8906062 | 6.5(c) |
| 8909066 | 10.3(g) |
| 8911063 | 5.10 |
| 8927031 | 7.3 |
| 8929087 | 5.12(c) |
| 8930047 | 7.3 |
| 8935061 | 1.7 |
| 8942054 | 5.11 |
| 8944007 | 5.8(a) |
| 8948034 | 5.4(d) |
| 9008001 | 5.6(c) |
| 9011050 | 5.6(a), 5.6(e) |
| 9014004 | 16.5 |
| 9011050 | 5.6(a) |
| 9016003 | 5.8(a) |
| 9018033 | 3.1(h) ... |
Get The Tax Law of Private Foundations, 5th Edition now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
