Table of IRS Private Letter Rulings
| Private Letter Rulings | Section(s) |
| 982052 | 10.1 |
| 7726040 | 17.2 |
| 7731017 | 17.2 |
| 7741004 | 24.18(b)(iii) |
| 7746003 | 17.2 |
| 7804002 | 27.5 |
| 7823062 | 24.4(d) |
| 7826003 | 24.4(c) |
| 7830100 | 17.2 |
| 7840072 | 24.4(c) |
| 7905129 | 24.3(a) |
| 7908009 | 24.4(c) |
| 7921018 | 4.4(f) |
| 7922001 | 24.4(a) |
| 7924009 | 24.13 |
| 7926003 | 24.18(b)(iii) |
| 7936006 | 24.13 |
| 8004011 | 1.8, 24.5, 24.12, 32.3 |
| 8006005 | 24.18(b)(iii) |
| 8008184 | 21.3(b) |
| 8013052 | 24.5 |
| 8020010 | 24.4(c) |
| 8024001 | 24.4(c) |
| 8028011 | 25.5(e), 32.4 |
| 8037118 | 17.2 |
| 8050105 | 32.3 |
| 8124019 | 21.3(b) |
| 8131063 | 32.3 |
| 8134021 | 25.5(f), 32.4 |
| 8145011 | 15.1 |
| 8152099 | 21.3(b) |
| 8203134 | 24.3(b) |
| 8204057 | 21.3(b) |
| 8218070 | 17.2 |
| 8219066 | 21.3(b) |
| 8221111 | 17.2 |
| 8222076 | 20.2(b)(ii) |
| 8230005 | 32.3 |
| 8234084 | 4.1 (a), 4.4(g), 21.3(b) |
| 8234085 | 21.3(b) |
| 8236047 | 21.3(b) |
| 8246018 | 24.5, 24.6 |
| 8305115 | 32.3 |
| 8312123 | 21.3(b) |
| 8312129 | 22.2 |
| 8313016 | 21.3(b) |
| 8314002 | 32.3 |
| 8337094 | 34.5 |
| 8338068 | 32.3 |
| 8344099 | 22.6 |
| 8417054 | 11.4 |
| 8418003 | 25.5(f), 32.4 |
| 8419071 | 25.5(f), 32.4 |
| 8427105 | 24.11(c) |
| 8430024 | 21.3(b) |
| 8446047 | 21.2, 35.2 |
| 8449070 | 11.4 |
| 8452099 | 24.11(c), 24.21(a) |
| 8508073 | 22.2 |
| 8509094 | 21.3(b) |
| 8511082 | 24.5 |
| 8518067 | 34.3(d) |
| 8521055 | 22.6 |
| 8524006 | 18.1 |
| 8541108 | 22.3 |
| 8601066 | 10.3 |
| 8604006 | 16.6 |
| 8606056 | 16.3 |
| 8620052 | 11.3(a) |
| 8620078 | 32.3 |
| 8621059 | 16.6 |
| 8626080 | 24.5 |
| 8626102 | 24.15 |
| (supplemented by 8645064) | |
| 8629045 | 32.4 |
| 8638131 | 16.6, 22.2 |
| 8705041 | 15.1 |
| 8705089 | 22.2 |
| 8706012 | 16.1 |
| 8709051 | 16.2(a), 22.6 |
| 8721103 | 24.12 |
| 8730060 | 24.5 |
| 8731032 | 25.5(c) |
| 8736046 | 24.11(a), 24.11(b), 24.11(c) |
| 8740029 | 21.3(b) |
| 8747008 | 21.3(b) |
| 8749085 | 1.8, 24.5 |
| 8752088 | 11.3(a) |
| 8753052 | 10.3 |
| 8803005 | 17.2 |
| 8807081 | 25.5(c) |
| 8809092 | 24.12, 24.14 |
| 8811015 | 21.1 |
| 8815031 | 24.9 |
| 8817017 | 24.5, 24.16 |
| 8817039 | 22.6 |
| 8817067 | 24.9 |
| 8820093 | 4.5, 22.6 |
| 8825116 | 5.5 |
| 8827065 | 30.1(b) |
| 8833009 | 25.5(a) |
| 8833038 | 22.6 |
| 8836038 | 13.1(d) |
| 8837016 | 20.2(b)(ii) |
| 8837042 | 10.3 |
| 8917055 | 8.4 |
| 8920021 | 8.4 |
| 8921091 | 24.12 |
| 8930024 | 11.3(a) |
| 8938001 | 22.3 |
| 8938072 | 21.3(b) |
| 8941082 | 21.1, 21.2, 24.12, 32.3 |
| 8942099 | 4.5 |
| 8943049 | 10.3 |
| 8943050 | 11.4 |
| 8951058 | 21.3(b) |
| 9001036 | 11.2(a), 11.3(a) |
| 9010073 | 21.3(b) |
| 9016072 | 16.1 |
| 9021050 | 22.2 |
| 9023041 | 24.12, 32.3 |
| 9023091 | 25.5(f) |
| 9027050 | 22.2 |
| 9029034 | 22.2 |
| 9035072 | 22.6 |
| 9105029 | 16.6, 22.2, 22.6 |
| 9109066 | 22.2 |
| 9112006 | 25.5(c) |
| 9117066 | 30.2 |
| 9122020 | 19.2(c) |
| 9125050 | 30.1(b) |
| 9130002 | 4.4(g), 21.3(b), 35.1 |
| 9141050 | 21.3(b), 34.1(d) |
| 9147058 | 22.2 |
| 9203040 | 5.2(a) |
| 9231047 | 4.5, 4.6 |
| 9233037 | 4.5 |
| 9241055 | 24.5 |
| 9242038 | 16.2(b) |
| 9242039 | 16.2(b) |
| 9245031 | 16.2(a), 16.3 |
| 9252007 | 30.1(a) |
| 9303030 | 16.6, 21.1 |
| 9304035 | 11.3 |
| 9305026 | 16.5(b) |
| 9308034 | 22.6 |
| 9308047 | 16.1, 16.2(c) |
| 9309037 | 21.1 |
| 9314059 | 21.1 |
| 9315001 | 35.5(d) |
| 9315021 | 24.9, 24.18(b)(ii) |
| 9316032 | 24.2(a) |
| 9317054 | 21.1, 21.2 |
| 9318048 | 11.3 |
| 9320042 | 24.4(b) |
| 9329041 | 24.8 |
| 9335055 | 27.5 |
| 9335061 | 24.5 |
| 9343024 | 11.3 |
| 9345031 | 30.3(c) |
| 9352030 | 16.6, 22.6 |
| 9402012 | 17.2 |
| 9404029 | 24.5, 24.7, 24.15 |
| 9405004 | 10.3, 11.3 |
| 9406028 | 30.3(c) |
| 9408024 | 20.2(b)(ii) |
| 9408026 | 24.5 |
| 9410041 | 27.5 |
| 9415001 | 19.2(c) |
| 9427025 | 30.3(c) |
| 9429016 | 18.4(e) |
| 9434041 | 5.5(b) |
| 9437014 | 30.3(c) |
| 9438008 | 30.3(c) |
| 9438013 | 5.5(b) |
| 9438029 | 16.2(d) |
| 9438030 | 36.6 |
| 9438039 | 11.3 |
| 9442025 | 5.5(b) |
| 9443002 | 27.5 |
| 9445024 | 24.6 |
| 9450028 | 24.18(b)(iii) |
| 9452021 | 30.1(b) |
| 9502008 | 27.5 |
| 9503017 | 27.5 |
| 9508004 | 27.5 |
| 9517003 | 27.5 |
| 9525001 | 27.5 |
| 9530032 | 4.1(a) |
| 9535001 | 27.5 |
| 9535002 | 27.5 |
| 9535023 | 10.3, 24.4(a), 24.18(a) |
| 9535037 | 30.3(c) |
| 9538026 | 5.5(b), 21.3(b) |
| 9538027 | 5.5(b) |
| 9538028 | 5.5(b) |
| 9538029 | 5.5(b) |
| 9538030 | 5.5(b) |
| 9538031 | 5.5(b) |
| 9540029 | 27.5 |
| 9541032 | 27.5 |
| 9543016 | 30.3(c) |
| 9543033 | 30.3(c) |
| 9544077 | 30.3(c) |
| 9545014 | 21.3(a) |
| 9546018 | 27.1 |
| 9547014 | 30.3(c) |
| 9609012 | 21.5 |
| 9610013 | 30.3(c) |
| 9615030 | 4.6 |
| 9615045 | 24.18(b)(ii) |
| 9623011 | 21.5, 30.3(c) |
| 9635037 | 20.1, 21.1 |
| 9637050 | 22.6 |
| 9637051 | 16.5(b), 20.1 |
| 9639052 | 30.3(c) |
| 9641011 | 24.15 |
| 9643036 | 21.3(b) |
| 9643039 | 21.3(b) |
| 9645017 | 16.2(d) |
| 9651047 | 21.5, 24.15 |
| 9652026 | 7.4(b) |
| 9710030 | 1.8 |
| 9714011 | 21.5 |
| 9715031 | 21.3(b) |
| 9715042 | 20.1 |
| 9722032 | 16.1, 27.4A |
| 9726010 | 20.1 |
| 9728034 | 24.5 |
| 9732032 | 24.8, 27.4A |
| 9735047 | 10.1, 11.3(a) |
| 9735048 | 10.1, 24.18(a) |
| 9736047 | 24.5 |
| 9738055 | 21.1 |
| 9738056 | 21.1 |
| 9739036 | 22.6 |
| 9739041 | 24.9 |
| 9739043 | 24.12 |
| 9740032 | 24.18(b)(ii) |
| 9747040 | 1.8 |
| 9750056 | 24.5 |
| 9802045 | 4.9(a)(iii) |
| 9804054 | 20.1 |
| 9811001 | 24.15 |
| 9814040 | 21.5 |
| 9814042 | 20.1 |
| 9815048 | 30.1(b) |
| 9816020 | 30.1(b) |
| 9819049 | 21.5 |
| 9825030 | 34.3(e) |
| 9828032 | 19.4 |
| 9835001 | 4.2 |
| 9837031 | 24.5 |
| 9837037 | 19.4 |
| 9839016 | 30.1(b) |
| 9839039 | 22.4, 22.6 |
| 9839040 | 24.5 |
| 9839042 | 21.5 |
| 9841049 | 24.18(a) |
| 9849027 | 24.15 |
| 9853034 | 16.2(a) |
| 9857037 | 10.1 |
| 199914051 | 21.1 |
| 199917084 | 10.1 |
| 199938041 | 16.1, 16.3 |
| 199943053 | 24.5 |
| 200020056 | 18.1, 18.3 |
| 200022056 | 24.15 |
| 200025056 | 23.2(a)(i) |
| 200033049 | 24.2(a) |
| 200044039 | 9.2(b)(iii) |
| 200044040 | 22.6 |
| 200101036 | 24.8, 27.4A |
| 200102052 | 22.6 |
| 200102053 | 22.6 |
| 200103083 | 4.6 |
| 200108045 | 24.15 |
| 200117043 | 22.6 |
| 200118054 | 22.6, 22.11(b) |
| 200119061 | 24.2(a) |
| 200124022 | 22.12 |
| 200128059 | 31.2(h) |
| 200134025 | 22.12 |
| 200150038 | 11.2(b) |
| 200202077 | 22.12 |
| 200211051 | 24.5 |
| 200222031 | 24.5 |
| 200225046 | 16.3 |
| 200230005 | 24.18(a) |
| 200232040 | 16.3 |
| 200247055 | 4.9(a)(iii) |
| 200249014 | 22.12 |
| 200303062 | 24.18 |
| 200304036 | 22.12 |
| 200304041 | 22.6 |
| 200304042 | 22.6 |
| 200305032 | 21.2 |
| 200311034 | 22.6 |
| 200314031 | 24.15, 24.18(b)(ii) |
| 200325003 | 22.6 |
| 200325004 | 22.6 |
| 200332018 | 4.9(a)(iii) |
| 200333031 | 22.6 |
| 200333032 | 22.6 |
| 200333033 | 22.6 |
| 200335037 | 4.9(a)(iii) |
| 200341023 | 22.12 |
| 200348029 | 21.1 |
| 200351033 | 22.11(b), 22.12 |
| 200404057 | 24.18(b)(ii) |
| 200411044 | 22.6 |
| 200413014 | 4.9(a)(iv) |
| 200421010 | 4.9(a)(iii) |
| 200431018 | 22.12 |
| 200435005 | 16.2(d) |
| 200436022 | 22.11(c), 22.12 |
| 200439043 | 24.15 |
| 200501017 | 16.2(c), 24.5 |
| 200501020 | 1.9, 13.1(b) |
| 200510030 | 22.12 |
| 200512023 | 1.9, 3.3(c), 24.24 |
| 200512027 | 3.3(c), 24.24 |
| 200522022 | 18.2 |
| 200525020 | 3.3(d), 24.24 |
| 200536023 | 18.2 |
| 200538040 | 24.24 |
| 200539027 | 10.1, 24.24 |
| 200544020 | 1.9, 10.1 |
| 200601030 | 28.3(e) |
| 200602039 | 16.3 |
| 200602042 | 7.4(b) |
| 200606042 | 4.6 |
| 200614030 | 4.6 |
| 200635018 | 4.6 |
| 200642009 | 22.12 |
| 200702042 | 4.6 |
| 200703037 | 24.2(e) |
| 200716034 | 24.20(a) |
| 200717019 | 24.18(b)(ii) |
| 200723030 | 24.11(a) |
| 200731034 | 5.5(c) |
| 200736037 | 4.6, 33.4A |
| 200737044 | 33.4A |
| 200742025 | 17.1 |
| 200815035 | 3.3(c) |
| 200828029 | 33.4A |
| 200830028 | 33.4A |
| 200843032 | 33.4A |
| 200845054 | 18.1 |
| 200903080 | 7.8 |
| 200928045 | 7.6(b) |
| 201015037 | 24.3(a) |
| 201024066 | 18.1 |
| 201024069 | 24.3(a) |
| 201035035 | 16.1(a) |
| 201038015 | 18.1 |
| 201039046 | 4.4(h), (k) |
| 201040020 | 18.1 |
| 201041045 | 24.10 |
| 201043041 | 16.3 |
| 201044016 | 16.3 |
| 201044025 | 4.6 |
| 201045034 | 18.1 |
| 201046016 | 3.3(c) |
| 201107028 | 18.1 |
| 201113041 | 33.4A |
| 201114035 | 4.6, 5.1(b), 24.12, 24.13 |
| 201115026 | 16.3 |
| 201121021 | 4.4(k) |
| 201123035 | 21.3(b) |
| 201123045 | 24.8 |
| 201125043 | 16.2(b) |
| 201126039 | 3.3(d) |
| 201127103 | 13.5(c), 16.3 |
| 201128028 | 4.6, 19.4 |
| 201130005 | 20.1 |
| 201136027 | 21.3(b) |
| 201142029 | 3.3(d) |
| 201145025 | 4.6, 9.2(b)(iii), 23.2(b) |
| 201146022 | 16.1(b) |
| 201147034 | 18.1 |
| 201147035 | 16.1(b) |
| 201149032 | 21.3(b) |
| 201149036 | 5.5(g) |
| 201214035 | 7.8 |
| 201218041 | 4.1(d) |
| 201219032 | 4.1(d) |
| 201221022 | 33.4A |
| 201221029 | 7.8 |
| 201222040 | 24.2(e) |
| 201222041 | 11.3 |
| 201222050 | 18.1 |
| 201224034 | 7.8 |
| 201237022 | 4.4(i) |
| 201239012 | 7.4(f) |
| 201242014 | 33.4A |
| 201250025 | 4.6 |
| 201251019 | 24.3(a) |
| 201252021 | 33.4A |
| 201301015 | 4.9(a)(iii) |
| 201325017 | 33.4A |
| 201332013 | 33.4A |
| 201426028 | 35.2(b) |
| 201428030 | 24.12 |
| 201429027 | 33.4A |
| 201430014 | 7.1(b) |
| 201436050 | 33.4A |
| 201440020 | 33.4A |
| 201440023 | 4.6 |
| 201442066 | 4.6 |
| 201445015 | 20.1 |
| 201451009 | 19.4 |
| 201451033 | 9.5 |
| 201452018 | 4.6 |
| 201446025 | 35.2(b) |
| 201503018 | 16.3 |
| 201505029 | 4.4(j) |
| 201505042 | 7.1(b) |
| 201510059 | 4.6 |
| 201511024 | 4.6 |
| 201511026 | 4.4(j) |
| 201523021 | 7.4(b) |
| 201523022 | 4.4(l) |
| 201538027 | 9.5 |
| 201540016 | 21.4(b) |
| 201540019 | 21.4(b) |
| 201544029 | 24.18(b) |
| 201605020 | 17.1 |
| 201615022 | 13.5 |
| 201616002 | 7.5 |
| 201626004 | 24.2(a) |
| 201641027 | 4.6 |
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