Contents

Table of IRS Private DeterminationsCited in TextPrivate Letter Rulingsand Technical AdviceMemorandaSectionsPrivate Letter Rulingsand Technical AdviceMemorandaSections7802001 6.137842062 12.87903079 10.97938001 19.2(c)7944054 10.98015017 15.2(a)8110016 15.2(b)8202137 15.2(b)8204220 15.38333019 15.38408051 18.38408054 18.38417019 10.98420002 6.88526015 9.208535019 15.38536061 12.98601033 11.28601041 13.58605003 8.7(c)8605008 9.6(a)8608042 3.1(b)8616020 13.78705041 10.98706011 6.28714050 18.38725058 3.1(l)8736020 16.38745013 12.1(a)8748001 19.2(c)8817004 8.7(c)8822035 12.3(a)8826012 10.98832003 22.18836033 3.1(f)8836040 10.9860842 3.1(b)8839029 18.38930001 4.4(a)9004030 3.1(b)9015049 9.209037021 3.3(a)9042043 14.3(b)9101010 12.2(d), 12.3(d)9110016 17.49118012 3.1(b)9119011 3.1(b)9143030 12.3(d)9147007 3.1(d), 23.3(a)9147040 17.49152036 15.39204036 12.3(g)9205031 12.3(f)9233053 12.99237020 9.9(c)9240017 12.1(a)9243043 9.159247030 3.3(b), 10.59250041 3.1(f)9252023 7.14, 12.3(d),12.3(e)9303007 7.6(a), 7.7, 8.2(a),8.2(g), 8.2(k),10.4(b), 15.39309029 12.89309034 12.89311018 13.2(e), 13.59316051 3.3(b)9321057 9.3(b)9322025 8.89322031 12.1(a)9327006 8.7(c)9329017 15.29332033 13.3(a)(continued) 695