Private Letter Rulings-Numerical Order
| Private Letter Ruling Number | Related Code Section |
| PLR 200648024 | Section 7871 |
| PLR 200638016 | Section 7871 |
| PLR 200632005 | Section 61 |
| PLR200541048 | Section 414 |
| PLR 200514024 | Section 414 |
| PLR 200511006 | Section 7873 |
| PLR 200435006 | Section 2518 |
| PLR 200409033 | Section 6041 |
| PLR 200405015 | Section 414 |
| PLR 200404059 | Section 414 |
| PLR 200402031 | Section 414 |
| PLR 200336030 | Section 61 |
| PLR 200225010 | Section 141 |
| PLR 200209015 | Section 451 |
| PLR 200207013 | Section 7871 |
| PLR 200148038 | Section 7871 |
| PLR 200148020 | Section 7871 |
| PLR 200112013 | Section 7701 |
| PLR 200022048 | Section 61 |
| PLR 199928037 | Section 7701 |
| PLR 199924026 | Section 61 |
| PLR 199914043 | Section 7871 |
| PLR 199909013 | Section 7701 |
| PLR 199908006 | Section 61 |
| PLR 199906015 | Section 61 |
| PLR 9847018 | Section 103 |
| PLR 9826005 | Section 7871 |
| PLR 9812025 | Section 7871 |
| PLR 9711025 | Section 7701 |
| PLR 9710011 | Section 61 |
| PLR 9644034 | Section 7701 |
| PLR 9623020 | Section 7701 |
| PLR 9542014 | Section 7701 |
| PLR 9504031 | Section 7701 |
| PLR 9451064 | Section 351 |
| PLR 9431019 | Section 7871 |
| PLR 9429011 | Section 61 |
| PLR 9409031 | Section 7701 |
| PLR 9345037 | Section 3121 |
| PLR 9345011 | Section 3121 |
| PLR 9043066 | Section 3121 |
| PLR 8616067 | Section 61 |
Page Last Reviewed or Updated: 11-Feb-2013
