Contents

TABLE OF IRS PRIVATE LETTER RULINGS217(continued)Chapter 98805022, 8807013, 8817004, 8821053, 8828054, 8828083, 8834050, 8844033,8845012, 8849050, 9004011, 9014023, 9019040, 9020020, 9021034, 9038033,9041074, 9101027, 9107010, 9110044, 9135032, 9137031, 9151022, 9211013,9312020, 9326049, 9326056, 9339006, 9341003, 9344011, 9345014, 9347013,9349010, 9407024, 9433022, 9507018, 9515029, 9516040, 9517020, 9517043,9519028, 9520041, 9523030, 9526031, 9527040, 9529042, 9535025, 9550036,9611019, 9613012, 9616032, 9635018, 9642010, 9642039, 9648042, 9716019,9719013, 9725013, 9728007, 9733014, 9736023, 9740008, 9741022, 9745007,9802036, 9804019, 9811021, 9816002, 9821009, 9845001, 9851023, 9852034,9853014, 199903015, 199906011, 199915058, 199923013, 199924029,199927040, 199935046, 199936010, 200020034, 200024014, 200027014,200027015, 200201026, 200215042, 200227015, 200230022, 200233008,200234038, 200302029, 200305023, 200306008, 200306009, 200340001,200402012218 9549016, 199941004, 200122045220 9252017225 9243039, 9623019239 8844033248 9728026249 9526027, 9532026252 9532026254 9443004260 9443001Special Gift SituationsFootnote1 91520365 930300721 20022301436 8737002 (withdrawn by 9623006 and revoked by 9734004), 9528022134 8605008, 8623037, 8625013, 8626029, 8626075, 8630056, 8713016, 8721017,8722047, 8729061, 8753015, 8810009, 8810024, 9052038, 9239002, 9420008,199927014, 199933029, 200208019135 9318017, 9603018, 199927014, 199952037138 9537018140 9318017, 9407005, 9420008, 9632003, 9736016143 9318027161 9407005163 9603018217 9251022298 9253038, 9341008, 9634019, 9723038315 9818009, 199939039, 200002011431 9540002443 8613047, 8639045, 8713077, 8806084, 8830064, 9528022451 9329017566 9436039574 200108013, 200108014607 200230007612 200230007 700