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Tax Research

Use this guide as an introduction to researching federal tax questions, for tax policy research and for finding IRS documents and other tax-related materials.

Private Letter Rulings description

A private letter ruling (PLR) (also known as "Letter Ruling") is a written statement issued to a taxpayer that interprets and applies tax laws to the taxpayer's specific set of facts. A PLR is issued to establish with certainty the federal tax consequences of a particular transaction before the transaction is consummated or before the taxpayer's return is filed. A PLR is issued in response to a written request submitted by a taxpayer and is binding on the IRS if the taxpayer fully and accurately described the proposed transaction in the request and carries out the transaction as described. A PLR may not be relied on as precedent by other taxpayers or IRS personnel. PLRs are generally made public after all information has been removed that could identify the taxpayer to whom it was issued.    (IRS Website - Understanding IRS Guidance - A Brief Primer )

Sources for Private Letter Rulings

Private Letter Rulings are also referred to as "Letter Rulings".

Private Letter Rulings abbreviations - PLR, Priv.Ltr,Rul, LR