IRS Written Determinations

Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.

18,373 determinations and counting · Newest release August 21, 2026
1,502 determinations Private Foundations

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What these documents are

  • Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
  • Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
  • Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
  • Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
  • Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.

Browse determinations by topic

Late election relief (§ 9100) (5228) Tax-exempt organizations (2870) S corporations (1667) Retirement plans, IRAs, and annuities (1623) Income and deductions (1575) Private foundations (1502) Corporate transactions and reorganizations (1373) Procedure, penalties, and administration (1358) Entity classification (1204) Estate tax (1163) Generation-skipping transfer tax (902) Property transactions and exchanges (797) Other topics (735) Gift tax (620) RICs and REITs (503) Accounting methods and periods (454) Partnerships (410) International (363) Trusts and fiduciary income (296) Excise taxes (138) Employment taxes (84) Life insurance products (26)