A letter sent by the IRS in response to a request for clarification or interpretation of a tax law as it applies to a specific question or situation.
Related information about private letter ruling:
- Private letter ruling - Wikipedia, the free encyclopedia
 Private letter ruling. From Wikipedia, the free encyclopedia. Jump to: navigation,   search. Private letter rulings (PLRs), in the United States, are written decisions ...
 
- Applying for a Private Letter Ruling
 When a transaction requires greater certainty or when relief is sought for a   difficult tax situation, applying to the IRS for a private letter ruling (PLR) can   provide ...
 
- Private Letter Ruling (PLR) Definition | Investopedia
 An interpretation of statute or administrative rules and their application to a   particular set of facts or circumstances. The private letter ruling addresses   unusual or ...
 
- Private Letter Rulings - TaxAlmanac
 Feb 18, 2009 ... A private letter ruling, or PLR, is a written statement issued to a taxpayer that   interprets and applies tax laws to the taxpayer's specific set of facts ...
 
- Private Letter Rulings - Legalbitstream
 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 ...
 
- IRS Written Determinations
 IRS Written Determinations are documents the IRS is required ...
 
- Exempt Organizations - Private Letter Rulings and Determination ...
 Aug 2, 2012 ... Thus, an exempt organization must request a private letter ruling or determination   with respect to the following issues: Advance approval of ...
 
- Request a Private Letter Ruling - Louisiana Department of Revenue
 When making a private letter ruling request, the taxpayer must explain their   specific situation, facts, and questions and then present their legal analysis and ...