Contents

TABLE OF IRS PRIVATE DETERMINATIONS CITED IN TEXTPrivate Letter Rulingsand Technical AdviceMemorandaSectionsPrivate Letter Rulingsand Technical AdviceMemorandaSections9335017 9.12, 10.79335022 10.99335057 6.99338015 3.79340043 12.3(f)9341008 12.1(a)9342026 12.89350009 3.1(e)9351001 8.3(b)9403030 12.39405003 3.1(a)9406013 13.2(b)9412004 13.59413020 12.3(h)9417005 12.1(a)9419021 12.1(a), 12.3(f)9423001 3.1(b)9424040 4.5(b)9431001 9.19(a)9434018 12.3(a)9436035 13.79443001 3.5(g)9443004 10.4(b)9447028 3.1(b)9452020 4.89452026 4.8, 12.4(c)9501004 12.4(a)9504012 12.4(b)9506015 12.3(a)9511007 12.4(d)9512016 12.4(e)9516047 3.3(b)9517037 12.79522021 12.99531003 8.89533014 12.79547004 12.1(b)9550026 9.22(b)9623035 3.1(h), 6.10,10.9, 21.1(b)9631004 3.3(b)9631005 9.3(b)9633006 12.1(a)9633007 12.1(a)9634019 9.9(c)9635001 3.5(g)9642020 13.2(e), 13.119642037 13.59652004 3.5(g)9652011 12.1(a)9702040 3.3(b)9703028 20.19704028 3.3(b)9714010 12.99718030 12.2(d), 12.3(d)9728022 9.7(c)9729024 3.1(b)9733015 10.99734057 16.39741047 3.3(b)9743004 12.99804036 12.1(a), 12.3(a),12.4(i)9818009 9.9(c)9818027 12.1(a)9818042 8.2(h)9828001 6.99829053 10.99838028 9.9(c)9839024 12.2(d), 12.3(d)199914040 3.3(b)199925043 19.2(a)199927010 3.7199929050 10.9199933029 10.9199939021 10.79199952071 12.3(f), 12.7199952035 12.3(a), 12.5(a)199952086 12.7200003005 9.3(b), 9.3(d),21.1(b), 21.2200003013 10.9200003059 3.7200004001 3.1(b)200012061 3.1b)200020060 17.6(b)200029031 12.4(b)200029033 3.7 696