Full List
The national office of the IRS issues private letter rulings in response to a taxpayer's request for the IRS's position on a specified tax issue. The taxpayer asks the IRS for their interpretation of the IRC, regulations, and pertinent court cases for a specific transaction the taxpayer describes. Private letter rulings typically deal with proposed transactions.
NOTE: Letter rulings can only be cited as precedence by the person requesting the ruling, and in no way binds the IRS to take a similar position when dealing with a different taxpayer.
| Title | Citation |
| Special Use Valuation of Mixed Use Property Must Derive From Multiple Factor Method | LTR9328004 |
| S Corporation Qualifies For Relief From Built-In Gains Tax | LTR 9739046 |
| Like-Kind Exchange of Foundation Property is Not Self Dealing | LTR 9739033 |
| Proposed Trust is Qualified Personal Residence Trust. | LTR 9735035 |
| S Corporation Qualifies For Relief From Built-in Gains Tax. | LTR 9732030 |
| S Corporation Qualifies For Relief From Built-in Gains Tax. | LTR 9729017 |
| Trust Will Retain Exempt Status After Partition and Modifications. | LTR 9728043 |
| Timber Not Subject to Built-In Gains Tax | LTR 9726015 |
| S Corporation Qualifies For Relief From Built-in Gains Tax. | LTR 9719032 |
| Trust Funded With Unproductive Property Not Eligible For QTIP Treatment. | LTR 9717005 |
| S Corporation Qualifies For Relief From Built-in Gains Tax. | LTR 9712028 |
| S Corporation Qualifies For Relief From Built-in Gains Tax. | LTR 9712027 |
| Receivables Marked to Market | LTR 9836002 |
| Trust Will Be Qualified Personal Residence Trust | LTR 9827037 |
| Group's Restructuring Is Tax-Free | LTR 9827020 |
| Timber Not Subject to Built-In Gains Tax | LTR 9826016 |
| Timber Not Subject to Built-In Gains Tax | LTR 9826017 |
| Timber Not Subject to Built-In Gains Tax | LTR 9825018 |
| Coal Royalties Not Passive Investment Income | LTR 9825008 |
| Income From Sale of Engineered Wood Products Is 'Qualifying Income' | LTR 9822034 |
| Income From Sale of Wood Products Is 'Qualifying Income' | LTR 9822035 |
| Timber Contract Satisfies Gain or Loss Provisions | LTR 9822020 |
| Nursery May Deduct Cost of Trees | LTR 9818006 |
| Trust Will Be Qualified Personal Residence Trust | LTR 9817004 |
| Amounts Realized by Foundation Under Timber Contract Are Not UBTI | LTR 9815056 |
| Timber Income Not Subject to Built-in Gains Tax | LTR 9802005 |
| Timber Not Subject to Built-In Gains Tax | LTR 9911035 |
| Contract Modification Is Involuntary Conversion | LTR 9911048 |
| REIT's Income From Timber Is Treated as Derived From Real Property | LTR 9927021 |
| REIT's Income From Timber Is Treated as Derived From Real Property | LTR 9925015 |
| Exchange Qualifies as Like-Kind | LTR 9926045 |
| Fig Tree Growers Subject to Uniform Capitalization Rules | TAM 9929001 |
| Exercise of Option Will Not Be Self-Dealing | LTR 9930048 |
| Partnership Gains Treated as Qualifying Income | LTR 9932024 |
| REIT's Income From Timber Is Treated as Derived From Real Property | LTR 9945055 |
| Grape Vine Growers Subject to Capitalization under Section 263A | LTR 9946003 |