| Home | Articles | Blog | Reviews | Spoken | Books | Biographical | Middle East Forum | About this site | Mailing List |
I agree with Stephen Walton
Reader comment on item: Profs Who Hate America
in response to reader comment: Hold on a minute
Submitted by Phil Accordino (United States), Nov 20, 2002 at 13:39
The response by Stephen Walton--"Hold ona Minute" expresses my views entirely.
Please read it. Phil
Dislike
Submitting....
Note: Opinions expressed in comments are those of the authors alone and not necessarily those of Daniel Pipes. Original writing only, please. Comments are screened and in some cases edited before posting. Reasoned disagreement is welcome but not comments that are scurrilous, off-topic, commercial, disparaging religions, or otherwise inappropriate. For complete regulations, see the "Guidelines for Reader Comments".
<< Previous Comment Next Comment >>
Reader comments (199) on this item
 |
 |
Title | Commenter | Date | Thread |
|---|---|---|---|---|---|
| just like to know no particular reason [12 words] | Jose A. Justiniano | Sep 28, 2018 19:03 | 245098 | ||
| Right [5 words] | china beads | Aug 29, 2011 21:27 | 188944 | ||
| But they have nothing [53 words] w/response from Daniel Pipes | Kyle | Apr 17, 2008 15:29 | 125999 | ||
| Shame on most academics [120 words] | John Doe | Feb 21, 2007 21:28 | 78263 | ||
| 1 | THIS IS WHY THERE ARE SO MANY LEFTIST PROFESSORS [175 words] | Richard | Feb 19, 2007 04:59 | 77895 | |
| Professors Make It Their Business to Know [111 words] | Empathy | Oct 28, 2006 20:30 | 64703 | ||
| The truth of the matter please? [41 words] | Norman Peterson | Oct 14, 2006 13:11 | 60338 | ||
 Begs the question??? [125 words] | Gueppe Barre | May 11, 2007 23:19 | 60338 | ||
| 1 | One sided, over emotional argument. [85 words] | Sophie | Mar 8, 2006 08:52 | 39358 | |
| McCarthy was stopped Sophie [33 words] | Daniel Allan | Sep 15, 2006 17:01 | 39358 | ||
| Professors who are terrorists [34 words] | F. C. Weddle | Feb 18, 2006 12:10 | 36214 | ||
| what ? [34 words] | nicp | Sep 8, 2006 22:15 | 36214 | ||
| fighting for principles [198 words] | keith | May 10, 2007 09:08 | 36214 | ||
| DO NOT HATE [474 words] | Julie | Oct 8, 2005 14:50 | 26720 | ||
| Re: DO NOT HATE [173 words] | MrMunk | Nov 2, 2005 22:03 | 26720 | ||
| Re: Do Not Hate [448 words] | Jeanne | Apr 10, 2006 13:23 | 26720 | ||
| Hate [101 words] | Octavio Johanson | Apr 11, 2006 02:40 | 26720 | ||
| 1 | Hindsight [117 words] | Don MacKeen | Aug 10, 2005 05:01 | 24532 | |
| I cannot agree with you more [196 words] | Lilaine Stern | Apr 24, 2005 17:01 | 21784 | ||
| Reasons Why We Have Two Political Partes And Why We Need Them [277 words] | John Nelms | Feb 4, 2005 02:00 | 20101 | ||
| A Terrorist Democracy Should be Adjudged as Such [245 words] | Peter N. Kirstein | Jan 30, 2005 13:29 | 19992 | ||
| Professor Mazin Qumsiyeh and Professor Nicholas De Genova Should be deported! [13 words] | Sojan | Mar 10, 2004 04:42 | 14154 | ||
| de genova [41 words] | wolcott,william | Jan 3, 2009 21:48 | 14154 | ||
| why? [85 words] | ciera | Feb 11, 2004 11:54 | 13846 | ||
| Pity on Iraq...NOT !!! [113 words] | Richeson Chappelle | Feb 2, 2004 07:41 | 13668 | ||
| Professors [211 words] | Joseph H. | Dec 23, 2003 16:34 | 12805 | ||
| It's not that simple [94 words] | TheStray | Dec 16, 2003 11:06 | 12675 | ||
| Journalists who hate america [128 words] | SC | Sep 28, 2003 10:59 | 11539 | ||
| Profs outside their specialization [211 words] | JA | Aug 19, 2003 21:16 | 10660 | ||
| Noam Chomsky [52 words] | jeohawk | Aug 4, 2003 01:24 | 10434 | ||
| Professors who spew Wahhabism garbage [74 words] | Arthur S. | Aug 2, 2003 15:19 | 10415 | ||
| View from Australia [148 words] | John.H | Jul 30, 2003 22:03 | 10355 | ||
| Turns out of course that all of the professors were right [74 words] | bilbo | Jul 30, 2003 20:38 | 10352 | ||
| Qualifications? [154 words] | Nick A. | Jul 29, 2003 15:49 | 10297 | ||
| Reply to commenter re: Noam Chomsky the "Anti-Semite" [109 words] | Chris B. | Jul 26, 2003 05:29 | 10252 | ||
| Responsibilities of Freedom and the Freedom of Speech [167 words] | Danielle Zeedick | Jul 13, 2003 14:54 | 9989 | ||
| them and us [322 words] | Wily S. | Jul 2, 2003 22:31 | 9848 | ||
| Professors represent the most educated, regardless of field. [436 words] | Brandon Walker | Jul 1, 2003 12:10 | 9788 | ||
| America must fall [114 words] | Observant | May 18, 2003 12:41 | 9116 | ||
| Not all americans. [111 words] | xie dan | May 25, 2003 17:44 | 9116 | ||
| Only America is targeted by Jihadists? What fallacious ... , [124 words] | Frank | Sep 30, 2010 12:01 | 9116 | ||
| Perhaps professors try to expand your mind [182 words] | Michelle Huffman | Apr 21, 2003 13:25 | 8499 | ||
| Gratitude [108 words] | Joseph Stalin | Apr 17, 2003 00:01 | 8416 | ||
| 1 | War...what is it good for? [74 words] | Nadia Chouman | Apr 12, 2003 10:02 | 8283 | |
| beware [149 words] | Giacomo Bruzzo | Apr 5, 2003 16:33 | 8072 | ||
| people who hate america [87 words] | marsha davidsofn | Apr 1, 2003 08:13 | 7840 | ||
| Hey [47 words] | An American | Aug 13, 2007 04:06 | 7840 | ||
| Power to the People [276 words] | Suzanne McIntosh | Mar 31, 2003 04:03 | 7803 | ||
| Another take on the revenge of the intellectuals [119 words] | Matthew | Mar 23, 2003 19:06 | 7541 | ||
| For those who still don't believe that professors/teachers are "leftistly biased" [286 words] | Matthew | Mar 23, 2003 18:58 | 7540 | ||
| Apologies from America [815 words] | Thomas Paulson | Mar 21, 2003 19:04 | 7501 | ||
| About Time! [101 words] | BM | Mar 21, 2003 01:00 | 7474 | ||
| Freedom of speech in danger? [202 words] | Rob Riedijk | Mar 4, 2003 20:34 | 7074 | ||
| A view from Britain [670 words] | Paul Wakefield | Mar 4, 2003 08:58 | 7039 | ||
| Response to Paul Wakefield's comment [143 words] | Joe Vitale | Jul 10, 2005 00:27 | 7039 | ||
| The Hijacking of America [221 words] | Student of Life | Mar 1, 2003 08:02 | 6989 | ||
| just another opinion....... [292 words] | helgalaninng | Feb 9, 2003 16:06 | 6509 | ||
| The "elite" and the common man [137 words] | dan | Feb 9, 2003 13:41 | 6505 | ||
| It Doesn't Matter [53 words] | Vincent Budde | Jan 31, 2003 22:03 | 6217 | ||
| Vincent Budde is right! [42 words] | Matthew | Mar 23, 2003 18:44 | 6217 | ||
| Americans and Jews aren't all bad. [68 words] | Candia Plell | Jan 23, 2003 22:42 | 5916 | ||
| Views of a complete outsider on why the world hates America [332 words] | Hennie Coetzee | Jan 18, 2003 19:52 | 5849 | ||
| Reply to the "Complete Outsider" Hennie Coetzee: [1054 words] | Leslie Szabo | Jan 23, 2003 18:09 | 5849 | ||
| Response to Leslie Szabo [64 words] | Robin Rhodes | May 22, 2003 12:58 | 5849 | ||
| You are ... [301 words] | Daniel Allan | Sep 15, 2006 16:50 | 5849 | ||
| not entirely true [63 words] | James McMullen | Sep 6, 2007 22:05 | 5849 | ||
| Americans DO NOT agree [302 words] | Coilín ÓhAiseadha | Jan 13, 2003 13:02 | 5698 | ||
| What about freedom of expression?? [5 words] | Faizan | Dec 14, 2002 02:03 | 4608 | ||
| Free Speech includes Illinformed [295 words] | Ellen Miller Eisenberg | Dec 4, 2002 11:59 | 4417 | ||
| Ready-made answer [81 words] | Santiago del Castillo Espinosa | Nov 30, 2002 14:50 | 4327 | ||
| Professors and the Byzantine empire [195 words] | Coulter, Tim | Nov 28, 2002 00:08 | 4303 | ||
| Jews Denied Rights of Other Minorities [162 words] | Marian Hennings | Nov 26, 2002 12:15 | 4237 | ||
| A proposal for real diversity [136 words] | Steven Malcolm Anderson | Nov 26, 2002 02:49 | 4210 | ||
| Responsibility of Freedom [369 words] | J. Rivard | Nov 25, 2002 20:46 | 4203 | ||
| Two Sides to Every Issue [199 words] | Cheryl Harshman | Nov 25, 2002 18:49 | 4200 | ||
| Vietnam a different case [268 words] | Marian Hennings | Nov 25, 2002 12:49 | 4197 | ||
| Reply to commenter Marian Hennings [1069 words] | Chris B. | Jul 26, 2003 05:14 | 4197 | ||
| Too many bleeding heart liberals [115 words] | Christopher G | Nov 25, 2002 03:03 | 4195 | ||
| Too many bleeding hearts? [112 words] | Beth | Sep 3, 2007 16:40 | 4195 | ||
| Whose reality? [275 words] | Dr Robert Jackson | Nov 23, 2002 13:21 | 4172 | ||
| The issue is academic objectivity, not free speech [577 words] | Ron Webster | Nov 21, 2002 19:39 | 4131 | ||
| Tom Paulin Re-Invited to Harvard [94 words] | Mayra Lichter | Nov 20, 2002 15:48 | 4096 | ||
| A response to Arlinda De Angelis. [73 words] | Jens Bay | Nov 19, 2002 10:03 | 4017 | ||
| A response to Jens Bay's comments. [161 words] | John Reinders | Nov 19, 2002 14:02 | 4017 | ||
| Correction for commenter Mr. Jens Bay. [173 words] | Ron McGail | Nov 20, 2002 15:23 | 4017 | ||
| 1 | On Philistina [117 words] | Allen Smith | Dec 8, 2012 15:05 | 4017 | |
| So Far Removed From Reality [125 words] | George McFadden | Nov 19, 2002 09:10 | 4014 | ||
| Saddam the Muslim killer [61 words] | Nachum bin Mordechai | Nov 18, 2002 15:21 | 3999 | ||
| In response to "Saddam the Muslim Killer" [272 words] | Spencer | Nov 19, 2002 05:43 | 3999 | ||
| Hold on a minute [370 words] | Stephen Walton | Nov 18, 2002 12:48 | 3997 | ||
 I agree with Stephen Walton [14 words] | Phil Accordino | Nov 20, 2002 13:39 | 3997 | ||
| Wishful Thinking = Apocalypse Now [257 words] | George McFadden | Nov 18, 2002 07:19 | 3993 | ||
| More on Eric Foner [84 words] | Mark Jacobsen | Nov 17, 2002 16:14 | 3988 | ||
| What sort of peace? [312 words] | R. L. Kaylor | Nov 17, 2002 02:54 | 3978 | ||
| Are we so different? [75 words] | Alexander M. Berlin | Nov 17, 2002 02:43 | 3977 | ||
| What to do? [100 words] | Jeff Chitwood | Nov 16, 2002 10:53 | 3967 | ||
| The academic "ghetto" [124 words] | Monty | Nov 16, 2002 04:32 | 3956 | ||
| The Tyranny of the Professors [109 words] | Professor Joshua Hoffman | Nov 15, 2002 17:42 | 3950 | ||
| Dr Pipes is correct [56 words] | L. McClain, PhD | Nov 15, 2002 15:19 | 3946 | ||
| Academics often can't handle simplicity [422 words] | Jonathan Pfeffer | Nov 15, 2002 09:48 | 3940 | ||
| Free speech or Free hate [189 words] | Chuck Edmonds | Nov 15, 2002 03:10 | 3936 | ||
| Low salaries, no influence is a major factor [60 words] | Reuven Magal, Phd | Nov 14, 2002 23:41 | 3933 | ||
| The Revenge of the intellectuals [394 words] | Jonathan Pfeffer | Nov 14, 2002 23:15 | 3932 | ||
| Rampant Equivocation [276 words] | David Solimini | Nov 14, 2002 20:56 | 3928 | ||
| What about South Korea? [113 words] | J. A. Tillman | Nov 14, 2002 17:31 | 3924 | ||
| Who has a burden of proof? [148 words] | Boris Frenkel | Nov 14, 2002 16:25 | 3919 | ||
| Don't Mix the Anti-Semites with the Anti-War Professors [61 words] | Hersh Adlerstein | Nov 14, 2002 16:11 | 3918 | ||
| Tom Nagy and others [78 words] | Angela Heck | Nov 14, 2002 12:28 | 3909 | ||
| Pluriverse Reality...Universe Myth [165 words] | Addi Keim | Nov 14, 2002 10:23 | 3907 | ||
| 1 | Supervision? [93 words] | Jack Caughran | Nov 14, 2002 10:13 | 3906 | |
| Response to Mr. Caughran [301 words] | Rick Bright | Nov 20, 2002 05:16 | 3906 | ||
| So what? [64 words] | Jack Caughran | Nov 20, 2002 16:44 | 3906 | ||
| To Mr. Caughran "So what?" continued [415 words] | Rick Bright | Nov 21, 2002 04:33 | 3906 | |
| hi [10 words] | Carol Caughran | Mar 5, 2007 19:44 | 3906 | ||
| Great examples! [135 words] | Tom Burke | Nov 14, 2002 05:44 | 3903 | ||
| The role of a university [123 words] | Nabeel | Nov 13, 2002 23:49 | 3893 | ||
| Intellectuals [41 words] | Graham Laszlo | Nov 13, 2002 22:12 | 3891 | ||
| Peter Kirstein [71 words] | Tom Sciacca | Nov 13, 2002 21:31 | 3890 | ||
| What University Teachers Should Be Allowed to Say Publicly [66 words] | Frank A Ferguson | Nov 13, 2002 20:46 | 3889 | ||
| WHO pays WHOM? [35 words] | Donald I. Fairman | Nov 13, 2002 19:47 | 3888 | ||
| Excellence [258 words] | Evan Cowart | Nov 13, 2002 19:22 | 3886 | ||
| You are so right about professors [66 words] | EM Greffeth | Nov 13, 2002 19:04 | 3884 | ||
| The bright light of Truth [330 words] | Colleen Curry | Nov 13, 2002 18:12 | 3882 | ||
| Marxists on the march [84 words] | Pete | Nov 13, 2002 17:38 | 3880 | ||
| Neglected intellectuals. [228 words] | David Kwavnick | Nov 13, 2002 17:19 | 3878 | ||
| Grass roots organizations attempting to address this problem? [89 words] | Tim Stolzer | Nov 13, 2002 17:10 | 3876 | ||
| Reply to Tim Stolzer's comment [201 words] | J. Keen Holland | Nov 14, 2002 01:52 | 3876 | ||
| Disloyal Americans or just plain ignorant? [83 words] | John B. Jaymes | Nov 13, 2002 16:07 | 3872 | ||
| College Professors [94 words] | Carole Philipps | Nov 13, 2002 15:26 | 3871 | ||
| The Persecution is Real [298 words] | Denice Gary Pandol | Nov 13, 2002 14:12 | 3869 | ||
| Why the Left Hates America [86 words] | David Richardson | Nov 13, 2002 13:42 | 3867 | ||
| Americans who hate academia [74 words] | Railroad Stone | Feb 7, 2006 20:35 | 3867 | ||
| The Propagandists of Academia [301 words] | Ron Norman | Nov 13, 2002 13:39 | 3866 | ||
| In The Face Of Truth, Lie. [368 words] | Tagge | Nov 13, 2002 13:32 | 3865 | ||
| Professors and Motives [144 words] | J. Scott Dikes | Nov 13, 2002 13:28 | 3864 | ||
| Students: You have a choice. [183 words] | W. Crum | Nov 13, 2002 13:10 | 3863 | ||
| US wants Oil ?? [34 words] | Peter | Nov 13, 2002 13:04 | 3861 | ||
| War for oil [120 words] | Lloyd Drako | Nov 13, 2002 18:09 | 3861 | ||
| 99 cents a gallon... [192 words] | P.A. | Nov 21, 2002 13:57 | 3861 | ||
| Oil is part of the issue [391 words] | B.W. | Nov 23, 2002 14:24 | 3861 | ||
| I hate America [227 words] | Hibah | Nov 13, 2002 12:44 | 3860 | ||
| Reply to Hibah [266 words] | Ken | Nov 15, 2002 00:23 | 3860 | ||
| In response to Hibah Who Hates the Americans and the Jews [53 words] | Arlinda DeAngelis | Nov 18, 2002 22:24 | 3860 | ||
| Hibah [633 words] | mike | Feb 15, 2003 00:41 | 3860 | ||
| TO "HIBAH" [66 words] | A PROUD AMERICAN | Jun 19, 2003 22:21 | 3860 | ||
| Hibah ... [225 words] | The fruit is taunting me | Jan 3, 2006 15:17 | 3860 | ||
| I think ... [85 words] | Jack Straw | Sep 30, 2006 18:06 | 3860 | ||
| Tenure vs. Treason [438 words] | TMK | Nov 13, 2002 12:28 | 3858 | |
| Balance between Treason and Criticism [1136 words] | Christopher J Colna | Jan 18, 2007 17:36 | 3858 | ||
| The article is totally true [79 words] | Sam Baldwin | Nov 13, 2002 12:16 | 3856 | ||
| Freedom to Hate: Academic Freedom [263 words] | Aviva Beinhauer | Nov 13, 2002 11:27 | 3851 | ||
| From a Student's Point of View [299 words] | Ray Schmidt | Nov 13, 2002 11:25 | 3850 | |
| If it's too liberal for you, don't go there. . . [638 words] | Osrhoene | Nov 13, 2002 10:15 | 3847 | ||
| I agree with Osrhoene - Why adults rant [151 words] | Ben Murane | Nov 19, 2002 22:46 | 3847 | ||
| I agree with the professors [141 words] | Rasheed Abou-Alsamh | Nov 13, 2002 08:33 | 3846 | ||
| Inability to Think Critically [287 words] | Gerald McCutcheon, Jr. | Nov 13, 2002 13:05 | 3846 | ||
| The Left is All That's Left [172 words] | Allen E. Wiesen | Nov 13, 2002 08:31 | 3845 | ||
| Intelligence or wisdom [149 words] | R. Frank | Nov 13, 2002 07:09 | 3844 | ||
| Only Goes To Further Show Lack of Historical Knowledge [166 words] | Lee Kaplan | Nov 13, 2002 03:58 | 3843 | ||
| Facts vs. distorted half truths [300 words] | Ronald | Nov 13, 2002 03:17 | 3841 | ||
| Vietnam's legacy [488 words] | Dr. Arthur H. Pitz | Nov 13, 2002 03:00 | 3840 | ||
| Much ado about nothing [157 words] | Charlie Hall | Nov 13, 2002 02:51 | 3839 | ||
| Professors Cannot Teach Against U.S. In The Dark! [51 words] | Tova Mattero | Nov 13, 2002 02:29 | 3838 | ||
| Finding Fault Without Hatred [35 words] | Phyllis Joffe | Nov 13, 2002 02:11 | 3837 | ||
| Purge the Academy! [98 words] | Sean Smith | Nov 13, 2002 01:38 | 3835 | ||
| Even Academics Should See That Ousting Saddam Hussein is a Moral Imperative [214 words] | Keith Phucas | Nov 13, 2002 01:22 | 3833 | ||
| What About Tom Paulin at Harvard? [37 words] w/response from Daniel Pipes | Mayra Lichter | Nov 13, 2002 00:56 | 3832 | ||
| U.S. Does Not Need Iraqi Oil [146 words] | Dolce Farniente | Nov 13, 2002 00:22 | 3831 | ||
| Professors who are silent about oppression [210 words] | Rachel Neuwirth | Nov 13, 2002 00:18 | 3830 | ||
| Academic Freedom- Whose Definition? [190 words] | Barry Shmookler | Nov 12, 2002 23:38 | 3829 | ||
| Right on the Mark! [42 words] | Herb jurist | Nov 12, 2002 23:21 | 3828 | ||
| Freedom of speech? [235 words] | John B. Taylor | Nov 12, 2002 23:07 | 3827 | ||
| Ignorance [82 words] | Bob Pollock | Nov 12, 2002 22:10 | 3824 | ||
| Beacon of hope [35 words] | Muhammad Siddiqui | Nov 12, 2002 22:00 | 3823 | ||
| The parallel universe of academia [208 words] | Arlinda DeAngelis | Nov 12, 2002 21:23 | 3819 | ||
| Correcting a commenter's misapprehension about US use of power [249 words] | Jay Vail | Nov 22, 2002 04:50 | 3819 | ||
| Responding to Jay Vail [95 words] | Rebecca | Jan 12, 2003 11:19 | 3819 | ||
| Responding to Rebecca [226 words] | Trey | Mar 21, 2003 14:30 | 3819 | ||
| Red Lines [36 words] | RD | Nov 12, 2002 18:56 | 3814 | ||
| Traitors [97 words] | Royce Davis | Nov 12, 2002 18:39 | 3813 | ||
| Pipes has backbone [81 words] | Saul Cooperman | Nov 12, 2002 18:27 | 3812 | ||
| Simplistic "Scholars" [97 words] | Gary Cantor | Nov 12, 2002 18:14 | 3811 | ||
| Rights of Dissent and Opposition [556 words] | Richard M. Weiner | Nov 12, 2002 17:51 | 3806 | ||
| Trust the students with more free speech. [89 words] | T. Kumar | Nov 12, 2002 17:48 | 3805 | ||
| Financial Renumeration For These Professors [50 words] | Gene Biegel | Nov 12, 2002 17:45 | 3804 | ||
| Urgent issue at Harvard University Thursday the 14th [253 words] w/response from Daniel Pipes | David Hirsch | Nov 12, 2002 17:43 | 3803 | ||
| Just what have the profs done wrong? [1184 words] | Thinker | Nov 12, 2002 17:08 | 3800 | ||
| How can we create a politically balanced atmosphere? [70 words] | F. Dwight Leupp Jr. | Nov 12, 2002 16:56 | 3799 | ||
| Elect the faculty? [93 words] | Grace Murphy | Nov 12, 2002 16:51 | 3794 | ||
| University professors [92 words] | Maxine Cohen | Nov 12, 2002 16:11 | 3793 | ||
| Saddam U. [48 words] | Glenn Klotz | Nov 12, 2002 15:54 | 3792 | ||
| You Are So Right--- [82 words] | Joseph Rotondo | Nov 12, 2002 15:53 | 3791 | ||
| A Broad Spectrum of Opinion [103 words] | Frederick Miller | Nov 12, 2002 15:22 | 3789 | ||
| Questions Still Unanswered [96 words] | Sandra Artman | Nov 12, 2002 14:55 | 3788 | ||
| Toe the party line or shut up? [112 words] | Charlie Zimmerman | Nov 12, 2002 14:18 | 3784 | ||
| Professors -- Noam Chomsky [111 words] | Nathaniel Warshay | Nov 12, 2002 13:49 | 3783 | ||
| Malcontents [304 words] | Tony Donovan | Nov 12, 2002 13:39 | 3781 | ||
| "Academic Freedom" [314 words] | Cubby S. | Nov 12, 2002 12:50 | 3780 | ||
| 1 | You sir, are a threat to freedom [201 words] | Chris Colna | Jun 3, 2006 21:30 | 3780 |
Latest Articles
Follow Daniel Pipes
All materials by Daniel Pipes on this site: © 1968-2024 Daniel Pipes. daniel.pipes@gmail.com and @DanielPipes
Support Daniel Pipes' work with a tax-deductible donation to the Middle East Forum.Daniel J. Pipes
(The MEF is a publicly supported, nonprofit organization under section 501(c)3 of the Internal Revenue Code.
Contributions are tax deductible to the full extent allowed by law. Tax-ID 23-774-9796, approved Apr. 27, 1998.
For more information, view our IRS letter of determination.)