The Law of Tax-Exempt Healthcare Organizations, 3rd Edition

Cumulative Table of IRS Revenue Procedures

Revenue Procedures	Sections
68-14	§34.1(b)
68-16	§36.6
71-39	§24.2(d)
75-13	§24.2(d)
79-63	§34.3(d)
80-21	§34.3(d)
80-27	§34.5
81-6	§5.8
81-7	§5.3(c)
82-39	§5.8
84-47	§34.3(d)
85-18	§27.4, §36.4
87-51	§13.1(d)
89-23	§5.8
90-12	§31.2(a)
92-49	§31.2(a)
92-85	§34.3(d)
93-19	§23.2(a)(i),
§30.3(d)
93-23	§34.1(e)
95-35	§18.4(e)
95-47	§30.1(d)
95-48	§34.3(e)
95-51	§28.6(a)
96-40	§34.5
96-41	§30.1(d)
97-13	§23.2(a)(i),
§30.3(d)
97-14	§30.3(d)
2000-5	§34.1(e)
2002-48	§30.2
2006-4	§22.2
2007-47	§30.3(d)
2007-52	§34.1(a)
2007-66	§24.17(a)
2011-1	§34.1
2011-3	§34.1
2011-4	§5.5A, §34.1
2011-5	§34.1
2011-9	§34.1, §34.1(a),
§34.1(b),
§34.1(c),
§34.4(a), §34.5,
§34.7, §35.1,
§35.5A
2011-10	§5.5A

Cumulative Table of IRS General Counsel Memoranda

General Counsel Memoranda	Sections
32453	4.28
33144	9.45
33912	7.18, 16.11
34631	7.18
34709	9.3
35268	25.5
35719	16.11
35855	4.7
35865	25.14
35869	4.24
36523	5.25
36918	4.28
37043	9.3
37101	11.4
37158	21.15, 30.15
37257	24.12
37351	15.4
37783	21.15
37789	21.13, 22.25,
25.5, 25.25, 32.5
38283	4.60, 25.14
38394	12.2
38459	4.3, 4.10, 24.11
38735	9.6, 9.11, 9.45,
9.53
38748	11.5, 11.9
38878	24.59
38894	9.18–9.19
38905	4.60,
25.10–25.11
39005	22.12
39057	9.20
39108	24.4
39109	5.6
39326	16.11
39341	15.4
39389	35.9
39444	22.13