For Tax Professionals  

2006 Chief Counsel's
Written Determinations

Private Letter Rulings - Technical Advice Memorandums
Chief Counsel Advice

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.

All files below are in HTML Format.

 Pub. 1078, Section 6110 Index for all 2006 Written Determinations
We have reproduced IRS Publication 1078 in HTML
and this allows you to research these files by Code Citation & Regulation Number
 200600000 to 200609999  200610000 to 200619999
 200620000 to 200629999  200630000 to 200639999


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