RESOURCES

IRS Private Letter Rulings 1981-2004

8128072: April 1997, May 1986

8202082: June 1985

8434011: January 1985, June 1984

8446020: January 1985

8503098: June 1985

8504058: October 1985, May 1985

8505044: June 1985, May 1985

8516001: December 1985, September 1985

8521055: August 1985

8521075: August 1985

8528095: October 1985

8530132: October 1985

8531073: October 1985

8535048: October 1985

8536061: December 1985

8541108: October 1986, December 1985, September 1985

8604025: March 1986

8604066: March 1986

8604102: March 1986

8604064: March 1986

8606056: April 1986

8621059: August 1986

8706012: April 1987

8739055: November 1987

8828011: September 1990

8832003: October 1988

8842025: August 1989

8906062: June 1989

8925092: August 1989

8940034: January 1990

8943022: January 1990

8944017: January 1990

9017003: July 1990

9021053: August 1990

9021060: July 1990

9021066: September 1990

9029047: September 1990

9031051: September 1990

9042038: January 1991

9046066: January 1991

9110016: May 1991

9130002: November 1991

9141050: August 2011

9147040: February 1992

9152036: April 1993

9242002: December 1992

9243008: December 1992

9244003: December 1992

9248030: May 1993

9250001: January 1993

9252023: April 1993

9252031: April 1993

9302023: April 1993

9303007: April 1993

9305026: April 1997, February 1997, April 1993

9309029: June 1993

9309034: June 1993

9311018: June 1993

9316051: December 1997, March 1997

9316052: January 1994

9343033: November 1995

9405003: March 1994

9407007: April 1994

9407008: April 1994

9424040: August 1994

9425004: August 1994

9425032: August 1994

9425035: August 1994

9426044: August 1994

9434041: October 1994

9438013: November 1994

9438029: February 1997, January 1995, November 1994

9438030: December 1994, November 1994

9440001: November 1994

9440033: November 1994

9441001: November 1994

9442013: November 1994

9442025: December 1994, October 1994

9445024: January 1995

9448036: January 1985

9451067: March 1995

9501004: February 1995

9506015: March 1995

9506046: March 1985

9510047: May 1995

9516047: July 1999

9522021: April 1997

9530024: November 1995

9530032: November 1995

9533041: November 1995

9534021: October 1995, July 1995

9535015: November 1995

9535043: November 1995

9540042: April 1997

9601048: March 1996

9603017: March 1996

9603019: March 1996

9604031: March 1996

9608039: April 1996

9609007: July 1996

9610032: April 1997, May 1996

9611047: May 1996

9614002: June 1996

9614003: June 1996

9615030: June 1996

9615045: July 1996

9619042: May 1997

9619043: May 1997

9619044: May 1997

9619068: July 1996

9619069: August 1996

9619077: July 1996

9637050: November 1996

9637051: April 1997

9637053: November 1996

9640021: January 1997, December 1996

9641011: January 1997, December 1996

9642020: January 1997

9642051: December 1996

9643039: January 1997

9645017: April 1997, February 1997

9651047: April 1997, January 1997

9652011: April 1997

9702040: April 1997

9703020: April 1997

9703025: April 1997

9703028: April 1997

9703031: April 1997

9704028: March 1997

9710008: May 1997

9710009: May 1997

9710010: May 1997

9710030: September 1997, July 1997

9712031: June 1997

9722006: November 2002

9726006: November 1997

9731038: October 1997

9732022: October 1997

9732032: October 1997

9733015: October 1997

9739036: November 1997

9739037: November 1997

9739038: November 1997

9739039: November 1997

9739043: December 1997

9740032: December 1997

9741047: December 1997

9747040: January 1998

9750056: February 1998

9751020: February 1998

9751034: February 1998

9752064: February 1998

9804036: March 1998

9804040: March 1998

9805021: April 1998

9807030: April 1998

9812037: May 1998

9815056: July 1998

9816027: June 1998

9818009: Jul 1998

9818042: July 1998

9819045: July 1998

9821029: August 1998

9821049: August 1998

9821063: August 1998

9822039: October 1998

9825004: October 1998

9825035: August 1998

9838028: December 1998

9838024: December 1998

9839028: December 1998

9839036: December 1998

9839039: December 1998

9847002: May 2001, March 1999

9849027: May 2001, March 1999

9853034: March 1999

199910066: May 1999

199911050: May 1999

199911054: May 1999

199914040: July 1999

199929050: October 1999

199932052: October 1999

199933029: October 1999

199938041: February 2002, May 2000

199939046: December 1999

199939049: December 1999

199943044: February 2000

199943047: February 2000

199943058: February 2000

199938041: May 2000

199947035: March 2000

199950039: March 2000

200012061: June 2000

200014040: July 2000

200020056: July 2000

200020060: August 2000, July 2000

200022056: May 2001, July 2000

200026013: August 2000

200026028: August 2000

200027056: September 2000

200033049: October 2000

200037053: December 2000

200044039: January 2001

200045033: January 2001

200050047: February 2001

200051046: February 2001

200051049: February 2001

200052026: March 2001

200101036: March 2001

200103084: March 2001

200108035: May 2001

200108048: May 2001

200112022: May 2001

200114040: June 2001

200116007: June 2001

200117042: July 2001

200117043: July 2001

200118054: July 2001

200119061: August 2001

200128059: September 2001

200129041: September 2001

200132037: October 2001

200132040: November 2001

200133036: October 2001

200133037: October 2001

200134021: November 2001

200134025: November 2001

200134026: November 2001

200134033: November 2001

200135047: November 2001

200136029: November 2001

200142019: December 2001

200147058: January 2002

200148057: February 2002

200148066: February 2002

200148069: February 2002

200149043: February 2002

200150039: March 2002

200151015: March 2002

200151060: March 2002

200151061: March 2002

200152048: March 2002

200201024: March 2002

200204051: April 2002

200209020: May 2002

200213021: May 2002

200217044: July 2002

200218008: July 2002

200219012: August 2002

200119037: August 2002

200220028: August 2002

200222030: September 2002

200223067: August 2002

200225044: September 2002

200225046: September 2002

200228001: October 2002

200230005: October 2002

200230007: October 2002

200230029: October 2002

200232036: October 2002

200233024: October 2002

200238001: December 2002

200247055: February 2003

200250029: April 2003

200252096: April 2003

200303051: March 2003

200303061: April 2003

200303062: March 2003

200304041: April 2003

200305032: April 2003

200307084: April 2003

200309027: May 2003

200311033: May 2003

200311034: May 2003

200313024: June 2003

200314031: August 2003, June 2003

200315031: June 2003

200325003: September 2003

200325004: September 2003

200326035: September 2003

200326039: October 2003

200326040: October 2003

200327060: October 2003

200329031: September 2003

200329049: September 2003

200332018: October 2003

200332019: October 2003

200332020: October 2003

200333008: November 2003

200333030: October 2003

200333031: October 2003

200333032: October 2003

200333033: October 2003

200333034: November 2003

200335037: November 2003

200341023: December 2003

200343026: December 2003

200343027: December 2003

200345041: January 2004

200347009: January 2004

200347014: February 2004

200348029: February 2004

200350022: February 2004

200351033: February 2004

200352021: March 2004

200402003: March 2004

200405016: April 2004

200408031: April 2004

200408033: April 2004

200411044: May 2004

200413014: June 2004

200413015: June 2004

200414011: June 2004

200414039: June 2004

200414050: June 2004

200418002: July 2004

200420029: July 2004

200421010: July 2004

200425050: August 2004

200425051: August 2004

200427016: November 2004

200427031: September 2004

200431018: October 2004

200432026: October 2004

200433028: October 2004

200433031: October 2004

200434026: November 2004

200434028: October 2004

200436019: November 2004

200436022: November 2004

200437036: November 2004

200438028: December 2004

200438042: December 2004

200438043: December 2004

200439043: December 2004

200442023: December 2004

200443045: January 2005

200445023: January 2005

200445024: January 2005

200450037: March 2005, February 2005

200450038: February 2005

200450041: March 2005

200452036: March 2005

200452037: March 2005