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IRS Materials
Search for Private Letter Rulings

     A Private letter ruling is “[a] written statement issued to the taxpayer by the Internal Revenue Service in which interpretations of the tax law are made and applied to a specific set of facts. [The] [f]unction of the letter ruling, usually sought by the taxpayer in advance of a contemplated transaction, is to advise the taxpayer regarding the tax treatment he can expect from the I.R.S. in the circumstances specified by the ruling.” Black’s Law Dictionary, p. 1196 (6th ed. 1990)(West Publishing Company)(citing U.S. v. Wahlin, D.C.Wis., 384 F.Supp. 43, 47.) “. . . [U]nless the Secretary establishes otherwise by regulations, a “written determination” may not be used or cited as precedent by another taxpayer. Sec. 6110(j)(3); sec. 301.6110-7(b), Proced. & Admin. Regs. Written determinations include both private rulings and technical advice memoranda . . . . Sec. 301.6110-2(a), Proced. & Admin. Regs.” Lucky Stores, Inc. v. Commissioner, T.C. Memo. 1997-70 (1997)

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Mortgage w/2 Interest
Finds all documents with the word, "Mortgage" positioned in the text within two words from the word "Interest". Insert a larger number if desired.

Depreciation and Automobile
Finds documents containing both of the words, "Depreciation" and "Automobile".

Oil or Petroleum
Finds all documents containing either the word, "Oil", or the word, "Petroleum".

Alternative Minimum Tax
Finds documents containing the string of text specified, exactly as written.

Finds all documents with words starting with the letters “Credit” and ending with any number of letters, for example “Credited”, “Credits” or “Crediting”.


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