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TABLE OF IRS PRIVATE LETTER RULINGS399 (lastsentence)Chapter 139028001, 9029006, 9031004, 9032020, 9032029, 9033009, 9034011, 9034035,9035043, 9040048, 9042009, 9042056, 9043025, 9043038, 9044048, 9045042,9048006, 9048050, 9051013, 9052054, 9104034, 9106008, 9110047, 9127030,9132043, 9133012, 9034014, 9138024, 9253038, 9326049, 9424025, 9434018401 9339018, 9413020, 9452020404 9442017411 9623018430 8601093, 8604053, 8609060, 8616090, 8616012, 8616014, 8616089, 8617062,8621049, 8643046, 8649022, 8712008, 8736021, 8736022, 8806029, 9023033,9143038, 9216006Pooled Income FundsFootnote37 200214017, 20021401865 924801766 (lastsentence)66 (lastsentence8601046–8603031, 8603043, 8603045, 8603055, 8603068, 8604052, 8604071,8607014, 8607036, 8609056, 8609058, 8609066, 8609068, 8610021, 8611033,8611051, 8611061, 8613021, 8614017, 8615012, 8615016, 8615017, 8615019,8615020, 8615029, 8617009, 8617020, 8617021, 8618014, 8618029, 8618038,8620009, 8620032, 8621031, 8621045, 8621046, 8621051, 8621053, 8622008,8622014, 8622035, 8623014, 8624027, 8624030, 8624036, 8624057, 8625021,8625024, 8627026, 8627028, 8627031, 8629017, 8629034, 8630077, 8631020,8632015, 8633033, 8634042, 8634043, 8634047, 8647094, 8638018, 8638064,8641043, 8642048, 8643063, 8647009, 8647014, 8648065, 8648067, 8649047,8649048, 8650032, 8650034, 8650036, 8652060, 8652062, 8702042, 8702043,8703035, 8703063, 8703070, 8704012, 8704013, 8704016, 8705020, 8705028,8706017, 8706026, 8706047, 8706056, 8706064, 8707048, 8707053, 8708010,8708034, 8709040, 8710036, 8710038, 8710042, 8710048, 8710069, 8710070,8712015, 8712016, 8712030–8712032, 8712040, 8713050, 8713079, 8714041,8715015, 8715016, 8715028, 8718033, 8718052, 8720036, 8720064,8721051,8721054, 8721064, 8722018, 8722055, 8722058, 8723014, 8724016, 8724031,8725059, 8727052, 8729007, 8729033, 8729046, 8730015, 8730028, 8730034,8731006, 8731018, 8731019, 8731049, 8732032, 8737051, 8737066, 8739028,8739029, 8741013, 8741031, 8741056, 8742024, 8743036, 8743040, 8743042,8744008, 8744037, 8745009, 8745020, 8747063, 8753010, 8801023, 8803027,8803032, 8803036, 8803037, 8803039, 8804041, 8804074, 8804076, 8805027,8805030, 8805031, 8805039, 8805040, 8807019, 8807068, 8807069, 8807077,8808020, 8808022, 8808024, 8809046, 8809054, 8809056, 8810025, 8810038,8810063, 8810083, 8811014, 8811022, 8811035, 8811042, 8812030, 8812053,8812056, 8815007, 8815039, 8816049, 8817035, 8807067, 8817068, 8818014–8818016, 8818018, 8818020, 8818024, 8819031, 8819036, 8820011, 8820025,8820038, 8820042, 8821010, 8821011, 8821013, 8821016, 8821031–8821038,8821040–8821043, 8821045, 8821048–8821052, 8821055, 8822007, 8823046,8823048, 8823055, 8823080, 8823083, 8823090, 8825072, 8825076, 8828037,8828039, 8828044, 8828052, 8830028, 8834035, 8834036, 8834038, 8834049,8834053, 8834058, 8836021, 8836043, 8836044, 8837032, 8837040, 8837051,8838031, 8839055–8839057, 8839063, 8839074, 8839086, 8845013, 8846026,8846027, 8846034, 8846036, 8847022, 8847031, 8847057, 8847058, 8847062,8849063, 8849065, 8849066, 8903067, 8903070, 8904013, 8904055, 8904056,8906019, 8909015, 8909033, 8911038, 9002042, 9128023, 9402020, 941200467 9402030, 941200476 8712046, 8713044–8713048, 8736008, 8752048, 8803042, 8823082, 8828068,8830042, 8830044–8830045, 8831023–8831024, 8838033, 9026017, 9027036,9029053, 9030041–903004280 9334020 703