JERNIGAN LIBRARY DATABASE INFORMATION 

IRS Letter Ruling (Library Only, ERC station A-7) 

IRS Letter Rulings are published responses to inquiries about the tax
consequences of certain courses of action. These consequences are
binding only for the inquirer but tax professionals rely on these letters
to understand IRS regulations and policies. Letter Ruling numbers after
1999 are in the following format: four digit year, two digit week of year
in which the response was published, followed by the three digit number
indicating the order of the ruling within all the rulings for that week.
Numbering systems for earlier dates are: two digit year, two digit
week within the year, and three digit number indicating the order
of the ruling within that week.

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