The Tax Law of Charitable Giving, 6th Edition

Table of IRS Private Determinations Cited in Text

Private Letter Rulings and Technical Advice Memoranda	Section(s)
7802001	4.16
7842062	10.9
7903079	8.7(a)
7938001	17.2(c)
7944054	8.7(a)
8015017	13.3(a)
8110016	13.3(b)
8202137	13.3(b)
8204220	13.4(a)
8333019	13.4(a)
8408051	16.3
8408054	16.3
8417019	8.7(a)
8420002	4.9
8526015	7.19
8535019	13.4(a)
8536061	10.10
8601033	9.4
8601041	11.5
8605003	6.5(c)
8605008	7.6
8616020	11.7
8626065	5.20(a)
8705041	8.7(a)
8706011	4.3
8714050	16.3
8725058	2.1(m)
8736020	14.11
8745013	10.1(a)
8748001	17.2(c)
8822035	10.3(a)
8826012	8.7(a)
8836040	8.7(a)
8839029	16.3
8930001	3.4(a)
9015049	7.19
9037021	2.3(a)
9101010	10.2(d), 10.3(d)
9110016	15.4
9119011	2.1(c)
9147007	2.1(g), 21.3(a)
9147040	15.4
9152036	13.4(a)
9204036	10.3(g)
9205031	10.3(f)
9233053	10.10
9237020	7.9(c)
9240017	10.1(a)
9243043	7.14
9247018	3.5(b)
9247030	2.3(b), 8.4
9252023	5.17, 10.3(d), 10.3(e)
9303007	5.7(a), 5.8(a), 6.2(a), 6.2(k), 8.3(b), 13.4(a)
9309029	10.9
9311018	11.2(e), 11.5
9316051	2.3(b)
9321057	7.3(b)
9322025	6.6
9322031	10.1(a)
9327006	6.5(c)
9329017	13.3
9332033	11.3(a)
9335017	7.11, 8.5
9335022	8.7(a)
9335057	4.10
9340043	10.3(f)
9341008	10.1(a)
9342026	10.9
9350009	2.1(g)
9351001	6.3(d)
9406013	11.2(b)
9412004	11.5
9413020	10.3(h)
9417005	10.1(a)
9419021	10.1(a), 10.3(f)
9423001	2.1(c)
9431001	7.18(a) ...