Table of IRS Technical Advice Memoranda
| Technical Advice Memoranda | Sections |
| 8128004 | 24.18(a) |
| 8452011 | 24.11(c) |
| 8452012 | 24.11(c) |
| 8505002 | 1.8, 24.5 |
| 8514001 | 34.6 |
| 8735004 | 24.9 |
| 8913002 | 19.2(c) |
| 8939002 | 16.6 |
| 9135001 | 19.2(c) |
| 9147007 | 24.3(a), 31.2(a) |
| 9345004 | 18.1 |
| 9416002 | 18.1 |
| 9417003 | 36.6 |
| 9451001 | 4.8 |
| 9502009 | 24.18(a) |
| 9509002 | 24.18(b)(iii) |
| 9542002 | 17.1 |
| 9550001 | 24.15 |
| 9609007 | 7.4(b) |
| 9628001 | 27.5 |
| 9635001 | 24.18(a) |
| 9635003 | 7.4(b) |
| 9645004 | 24.2(a) |
| 9652004 | 24.18(a) |
| 9702004 | 24.2(a) |
| 9711003 | 24.1 |
| 9711004 | 34.6 |
| 9719002 | 24.2(b) |
| 9805001 | 24.17 |
| 9808001 | 27.5 |
| 9822004 | 19.4 |
| 9835003 | 4.1(c) |
| 9847002 | 24.10, 24.15 |
| 200021056 | 3.3(e), 16, 16.2, 24.1, 24.2(a), 24.23 |
| 200126032 | 21.3(b) |
| 200151045 | 17.1 |
| 200243057 | 4.9(a)(iii) |
| 200245064 | 9.2(c) |
| 200435018 | 4.9(a)(iii) |
| 200437040 | 4.9(a)(x), 7.4(f), 16.4 |
| 200446033 | 7.4(b), 7.4(f) |
| 200908050 | 7.6(b) |
| 201503019 | 4.9(a) |
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