Chief Counsel's Written Determinations

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Chief Counsel's
Written Determinations

Private Letter Rulings - Technical Advice Memorandums
Chief Counsel Advice

Quick Jump to go to the WD index for the years: 2006 2005 2004 2003 2002 2001 2000 1999

Private Letter Rulings (PLR) or determinations are written memoranda furnished by the IRS National Office in response to requests by taxpayers under published annual guidelines. Technical Advice Memoranda (TAM) are written memoranda furnished by the National Office of the IRS upon request of a district director or chief appeals officer pursuant to annual review procedures. Chief Counsel Advice (CCA) are written advice or instructions prepared by the Office of Chief Counsel and issued to field or service center employees of the IRS or Office of Chief Counsel.

It is important to note that pursuant to 26 USC § 6110(j)(3), such items cannot be used or cited as precedent.

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Written Determinations Issued In 2006	Written Determinations Issued In 2005
Written Determinations Issued In 2004	Written Determinations Issued In 2003
Written Determinations Issued In 2002	Written Determinations Issued In 2001
Written Determinations Issued In 2000	Written Determinations Issued In 1999

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Chief Counsel'sWritten Determinations

Chief Counsel's
Written Determinations