Table of IRS Private Letter Rulings, Technical Advice Memoranda, and General Counsel Memoranda
The following pronouncements from the Internal Revenue Service, issued privately in connection with specific cases and referenced to indicate the extent of IRS activity in a particular area and/or to reflect the thinking of the IRS on a particular topic, are coordinated to footnotes of individual chapters. (IRC § 6110(k)(3) states that these determinations are not to be used or cited as precedent.)
Citations are to IRS private letter rulings, technical advice memoranda, and general counsel memoranda directly pertinent to the material discussed. Seven-number items (and, since 1999, nine-number items) are private letter rulings and technical advice memoranda; five-number items are general counsel memoranda.
Chapter 2 Fundamental Concepts
| Footnote | |
|---|---|
| 86 | 9528022 |
| 93 | 200004001 |
| 94 | 9423001 |
| 100 | 9119012 |
| 113 | 200335017 |
| 153 | 9233053 |
| 197 | 9413020 |
| 213 | 200142019 |
| 214 | 200817018, 201027015 |
| 278 | 200837050 |
| 295 | 201641021 |
| 298 | 7909026, 8620017, 8709069, 8733007, 8810048, 9141011, 9325038, 9328033, 9338014, 9342052, 9420035, 9424024, 9426027, 9430039 |
| 300 | 8607037, 8608039, 8617120, 8625056, 8645030, 8645031, 8645032, 8611041, 8647072, 8651031, 8701008, 8713028, 8717020, 8720018, 8721008, 8721063, 8722033, 8740009, 8743007, 8803058, 8806040, 8816063, 8823033, 8828058, 8830073, 8835020, 8837084, 8838052, 8844028, 8844029, 8847061, 9017014, 9018007, 9022008, 9033050, 9041060, 9045045, ... |
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