Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
The following citations, to pronouncements from the Internal Revenue Service issued in the context of specific cases, are coordinated to the footnotes of the appropriate chapters.
Citations are to IRS private letter rulings, technical advice memoranda, and general counsel memoranda, other than those specifically referenced in footnotes, directly pertinent to the material discussed in the text. Nine-number or seven-number items are either private letter rulings or technical advice memoranda; five-number items are general counsel memoranda.
These pronouncements are not to be cited as precedent (IRC § 6110(k)(3)) but are useful in illuminating the position of the IRS on the subjects involved.
| Chapter One | Introduction to Private Foundations |
| 13 | 39562 |
| 89 | 9110042, 9226055, 9329041, 9736047 |
| 110 | 200243050 |
| Chapter Three | Types of Private Foundations |
| 2 | 8628080, 8819002, 8927030, 9108001, 9137049, 9203004, 9411009, 9646002 |
| 32.1 | 201821005 |
| 53 | 8845059 |
| 57 | 9108001 |
| 65 | 8934042, 9509042 |
| 86 | 9746058 |
| 93 | 9611047, 201625003 |
| 101.1 | 201831007 |
| 123 | 9726009, 9730002 |
| 139 | 200223008 |
| 145 | 8628050, 8631024, 8643087, 8644014, 8644069, 8649057, 8808031, 9201037, 9647023, 200004052 |
| 149 | 201831009 |
| 151 | 8846058 |
| 154 | 8709050 |
| 163 | 8645058, 9210005, 9407006 |
| 167 | 8718042 |
| 171 | 201831009 |
| 172 | 200223008 |
| 182 | 39842 |
| 191 | 39842 |
| 193 | 201737003 |
| Chapter Four | Disqualified Persons ... |
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