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Table of IRS Private Letter Rulings,Technical Advice Memoranda,and General Counsel MemorandaThe following pronouncements from the Internal Revenue Service, issued privatelyin connection with specific cases and referenced to indicate the extent ofIRS activity in a particular area and/or to reflect the thinking of the IRS on a particulartopic, are coordinated to footnotes of individual chapters. (IRC § 6110(j)(3)states that these determinations are not to be used or cited as precedent.)Citations are to IRS private letter rulings, technical advice memoranda, andgeneral counsel memoranda directly pertinent to the material discussed. Sevennumberitems (and, since 1999, nine-number items) are private letter rulings andtechnical advice memoranda; five-number items are general counsel memoranda.Chapter 2Footnote93 9226003Chapter 3The United States Tax System: An OverviewFundamental ConceptsFootnote71 952802278 20000400179 942300185 9119012100 200335017124 9233053155 9807030191 9413020204 200142019262 7909026, 8620017, 8709069, 8733007, 8810048, 9141011, 9325038, 9328033,9338014, 9342052, 9420035, 9424024, 9426027, 9430039264 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, 9131056, 9136008, 9138010,9439009, 9625047, 9638019, 9642036, 9718027, 200128005, 200151015265 8615069, 8622026, 9315002272 8705041 (withdrawn (8826012) but not retroactively (8836040)), 8755078, 8730059273 9429013291 9733015376 9402028, 9512015513 9318017, 9442017517 9338021 698