Table of IRS General Counsel Memoranda
| General Counsel Memoranda | Sections |
| 32453 | 4.4(b) |
| 33144 | 9.45 |
| 33912 | 7.4(b), 16.3 |
| 34631 | 7.4(b) |
| 34709 | 9.1 |
| 35268 | 25.5 |
| 35719 | 16.3 |
| 35855 | 4.1(c), 4.7 |
| 35865 | 25.5(c) |
| 35869 | 4.4(b) |
| 36918 | 4.4(b) |
| 37043 | 9.1 |
| 37101 | 11.2(a) |
| 37158 | 21.3(b), 30.3(a) |
| 37257 | 24.2(d) |
| 37351 | 15.1 |
| 37783 | 21.3(b) |
| 37789 | 21.3(b), 22.8, 25.5(e), 32.4 |
| 38283 | 4.9(a)(iii), 25.5(c) |
| 38394 | 12.1 |
| 38459 | 4.1(a), 4.3, 4.10, 24.2(d) |
| 38735 | 9.2(a), 9.2(b)(i), 9.3, 9.4 |
| 38748 | 11.2(b), 11.3 |
| 38878 | 24.59 |
| 38894 | 9.2(b)(iii) |
| 38905 | 4.9(a)(iii), 25.5(a), 25.5(a)(i) |
| 39005 | 22.3 |
| 39057 | 9.2(b)(iii) |
| 39108 | 24.1 |
| 39109 | 5.6 |
| 39326 | 16.3 |
| 39341 | 15.1 |
| 39389 | 35.9 |
| 39444 | 22.3 |
| 39498 | 4.3, 4.4(b), 21.3(b), 25.1, 25.2, 25.5(b), 25.5(g), 25.6(b), 25.7, 32.4 |
| 39508 | 5.5(b), 5.5(g), 20.2(a)(i), 20.2(b)(ii) |
| 39546 | 22.3, 22.11(a) |
| 39598 | 16.3, 16.6, 20.2(b)(ii), 25.2, 25.5(e), 32.4, 25.24, 32.5 |
| 39646 | 16.6 |
| 39670 | 4.1(d), 4.4(b), 21.3(b), 25.1, 25.5(c), 25.5(g), 25.5(h), 25.6(b), 32.4 |
| 39674 | 4.4(b), 4.9(a)(iii), 25.5(b), 25.5(c) |
| 39692 | 17.1 |
| 39694 | 7.4(a) |
| 39703 | 9.2(a), 9.3, 13.1(d) |
| 39721 | 18.3 |
| 39732 | 22.8, 23.2(b) |
| 39748 | 5.2(a), 5.7 |
| 39762 | 21.3(b), 24.7 |
| 39799 | 9.4 |
| 39811 | 7.4(e) |
| 39828 | 9.2(a), 9.2(b)(ii), 13.1(b), 13.1(d) |
| 39829 | 9.2(a), 9.2(b)(v), 9.3 |
| 39830 | 9.2(a), 9.2(b)(ii), 34.28 |
| 39833 | 34.3(d) |
| 39839 | 9.2(a) |
| 39843 | 24.23 |
| 39862 | 4.1(a), 4.3, 4.4, 4.5, 6.2, 6.3, 6.5, 6.6, 22.7, 22.8, 22.11(a), 25.1, 25.5(c), 25.6(b), 25.7, 29.2, 29.3 |
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