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TABLE OF IRS PRIVATE LETTER RULINGS230 200414011247 200207026250 199918046264 9629009, 9707027, 9712031, 9827017,199929033283 9609009, 9643014 (revised and replaced by 9711013)287 199907013295 200338006, 200422005, 200441019309 9818027, 9826021, 9826022, * 200244011310 200229046311 200233006, 200233007370 200441024379 200208039, 200304025, 200324035, 200403051, 200408031399 (lastsentence)8601043, 8602011, 8603026, 8603032, 8603033, 8603037, 8604008, 8604034,8604053, 8605009, 8605017, 8606016, 8606043, 8606046, 8607109, 8608034,8609057, 8609064, 8609065, 8610019, 8610020, 8610026, 8610030, 8610067,8611017, 8611062, 8613006 (re 7842062), 8613016, 8613030, 8614015,8614023, 8616013, 8617036, 8618013, 8618015, 8618016, 8618028, 8618037,8620026, 8621005, 8621032, 8622009, 8622027, 8622037, 8623020, 8624013,8625030, 8625032, 8625043, 8626099, 8628016, 8629016, 8629055, 8630012,8631015, 8631024, 8631034, 8632026, 8633032, 8633045, 8634010, 8634017,8634024, 8634044, 8636027, 8636048, 8636050, 8636099, 8637071, 8637073,8637079, 8637084, 8638021, 8638037, 8638058, 8639015, 8639025, 8639027,8641040, 8642076, 8642095, 8643058, 8644013, 8644014, 8644042–8644044,8644063, 8644064, 8644069, 8645039, 8645048, 8645058, 8647007, 8647008,8647027, 8649041, 8649059, 8650029, 8650031, 8650050, 8560064, 8651030,8651063, 8651073, 8652041, 8652069, 8701035, 8701039, 8702011, 8702018,8702038–8702041, 8702044, 8703024, 8703029, 8704011, 8704031, 8704032,8705023, 8705024, 8706027, 8706029, 8706046, 8706054, 8707023, 8707052,8708009, 8708019, 8708026, 8708047, 8708062, 8709017, 8709031, 8709041,8709050, 8709057, 8709059, 8710040, 8710041, 8712029, 8712037, 8712038,8712014, 8713017, 8713063–8713065, 8714040, 8715024, 8715025, 8715034,8715043, 8720035, 8721007, 8721024, 8722044, 8722071, 8722105, 8723015,8723020, 8723040, 8724011, 8724012, 8724032, 8725023, 8727022, 8727023,8727029, 8727032, 8727034–8727036, 8727038–8727040, 8727053, 8727067,8729015, 8729017, 8729031, 8729032, 8730027, 8730030–8730032, 8730066,8731050, 8731051, 8731061, 8731062, 8732026, 8733016, 8733026, 8735027,8737012, 8737088, 8739021, 8739022, 8740016, 8740018, 8742023, 8743006,8743066, 8744039, 8745015, 8748063, 8749052, 8750012, 8752012, 8753009,8801004, 8801016, 8803028, 8803073, 8804032, 8805022, 8805036, 8805037,8805055, 8806045, 8807014, 8807020, 8807021, 8808013, 8808021, 8808039,8808043, 8808079, 8809036–8809039, 8809045, 8809048, 8809058, 8810037,8811012, 8811013, 8816058, 8816059, 8817021–8817024, 8818021, 8819014,8819021, 8819023–8819025, 8819035, 8820037, 8820065, 8821007, 8821014,8821019, 8822022, 8822023, 8823019, 8823020, 8823031, 8823047, 8825074,8825075, 8826031, 8828036, 8828038, 8828040, 8828042, 8828053, 8830085,8836018, 8836022, 8836029, 8837037, 8837038, 8837041, 8838032, 8838065,8839023, 8839064, 8841049, 8841051, 8844034, 8845016, 8646035, 8847027–8847029, 8847046, 8847069, 8849068, 8850019–8850023, 8852008, 8903041,8903042, 8903050, 8903064, 8903069, 8904009, 8906046, 8907013, 8909042,8909058, 9001058, 9002048, 9004010, 9005066, 9006010, 9008012, 9008044,9008046, 9009018, 9009019, 9009040, 9009047, 9009048, 9012052, 9012056,9014033, 9015025, 9015027, 9016015, 9016016, 9016068, 9016069, 9018015,9018041, 9019016, 9019035, 9019043, 9020024, 9021018, 9021044, 9022014,9022049, 9023013, 9023031, 9023033, 9024030, 9024033, 9025008, 9027023, 702