IRS PRIVATE LETTER RULINGS 2011-2015

2011

201043041   January 2011

201043042   January 2011

201044015   January 2011

201044016   January 2011

201044019   January 2011

201044025   January 2011

201045034   January 2011

201046016   January 2011

201047024   January 2011

201048031   February 2011

201048045   February 2011

201049046   February 2011

201049047   February 2011

201051024   March 2011

201052022   March 2011

201103057: March 2011
201104066: April 2011
201105043: April 2011
201105048: April 2011
201106019: April 2011
201107028: June 2011
201108041: June 2011
201109028: June 2011
201109029: June 2011
201109030: June 2011
201110012: June 2011
201110013: June 2011
201110020: June 2011
2011113036: June 2011
201113041: June 2011
201114035: June 2011
201114036: June 2011
201115026: June 2011
201115030: June 2011
201116028: June 2011
201116046: June 2011
201117005: July 2011
201117035: July 2011
201122022: August 2011
201122028: August 2011
201123035: August 2011
201123041: August 2011
201123046: August 2011
201124024: August 2011
201124025: August 2011
201125007: September 2011
201125042: August 2011
201125043: August 2011
201125045: August 2011
201126007: September 2011
201126039: September 2011
201126040: October 2011
201127011: September 2011
201127013: September 2011
201128027: September 2011
201128028: September 2011
201128030: October 2011
201128032: September 2011
201129049: September 2011
201130006: October 2011
201130008: October 2011
201132011: October 2011
201133011: October 2011
201133012: October 2011
201133013: October 2011
201134023: November 2011
201135032: November 2011
201135036: November 2011
201136027: November 2011
201137012: November 2011
201138031: November 2011
201140013: December 2011
201140028: December 2011
201141021: December 2011
201142026: December 2011
201142027: December 2011

2012

201143020: January 2012 

201143022: January 2012

201144030: January 2012

201144032: January 2012

201145025: January 2012

201145026: January 2012

201145027: January 2012

201146019: January 2012

201146022: January 2012

 

201147033: February 2012
 

201147034: February 2012
 

201147035: February 2012
 

201148008: February 2012
 

201149032: February 2012
 

201149035: February 2012
 

201149036: February 2012
 

201149037: February 2012
 

201149038: February 2012
 

201149039: February 2012
 

201149040: February 2012
 

201149041: February 2012
 

201149042: February 2012
 

201149043: February 2012
 

201149044: February 2012
 

201149045: February 2012
 

201150027: February 2012
 

201150032: February 2012
 

201150034: February 2012
 

201150035: February 2012
 

201151028: February 2012
 

201152019: March 2012
 

201152020: March 2012
 

201152021: March 2012
 

201202039: March 2012
 

201203018: April 2012
 

201203025: April 2012
 

201204016: April 2012
 

201204018: April 2012
 

201204020: April 2012
 

201204021: April 2012
 

201205010: April 2012
 

201205011: April 2012
 

201205013: April 2012
 

201209009: May 2012
 

201209110: May 2012
 

201209011: May 2012
 

201210041: May 2012
 

201210042: May 2012
 

201210043: May 2012
 

201211025: May 2012
 

201211026: May 2012
 

201213032: June 2012
 

201213033: June 2012
 

201213034: June 2012
 

201213035: June 2012
 

201213036: June 2012
 

201214035: June 2012
 

201215011: June 2012
 

201215013: June 2012
 

201216040: June 2012
 

201216045: June 2012
 

201217020: June 2012
 

201217022: July 2012
 

201217026: July 2012
 

201218016: July 2012
 

201218018: July 2012
 

201218023: July 2012
 

201218041: July 2012
 

201219024: July 2012
 

201219026: July 2012
 

201219030: July 2012
 

201219032: July 2012
 

201220034: July 2012
 

201220035: August 2012
 

201220037: August 2012
 

201221022: August 2012
 

201221023: September 2012
 

201221024: August 2012
 

201221025: July 2012
 

201221026: July 2012
 

201221027: July 2012
 

201221028: July 2012
 

201221029: July 2012
 

201221030: August 2012
 

201221031: July 2012
 

201222005: August 2012
 

201222006: August 2012
 

201222007: August 2012
 

201222008: August 2012
 

201222009: August 2012
 

201222010: August 2012
 

201222011: August 2012

201222040: September 2012

 

201222042: September 2012
 

201222043: September 2012
 

201222050: August 2012
 

201222069: September 2012
 

201223020: September 2012
 

201227006: September 2012

 

201228026: October 2012
 

201231012: October 2012

 

201231013: October 2012
 

201231016: October 2012

 

201232034: October 2012
 

201232036: November 2012
 

201233017: October 2012

 

201234004: November 2012
 

201234028: November 2012
 

201234029: November 2012 
 

201235021: November 2012
 

201236033: November 2012
 

201237022: November 2012
 

201239011: November 2012
 

201239012: November 2012
 

201242014: December 2012


201242016: December 2012


 

2013
 

201235024: January 2013

201240026: January 2013

 

201243015: January 2013
 

201244020: January 2013
 

201244021: January 2013
 

201245025: January 2013
 

201246003: January 2013
 

201246037: January 2013
 

201246038: January 2013
 

201246039: January 2013
 

201247016: January 2013
 

201247019: January 2013
 

201249002: March 2013
 

201249016: March 2013
 

201250023: March 2013
 

201250025: February 2013
 

201251018: March 2013
 

201251019: March 2013
 

201252021: March 2013
 

201301014: March 2013
 

201301015: March 2013
 

201303021: April 2013
 

201305012: April 2013
 

201306023: April 2013
 

201307008: April 2013
 

201309014: May 2013
 

201309016: May 2013
 

201309017: May 2013
 

201310047: May 2013
 

201311028: May 2013
 

201311034: May 2013
 

201311035: May 2013
 

201313034: June 2013
 

201314044: May 2013
 

201314046: June 2013
 

201315027: June 2013
 

201315028: June 2013
 

201315031: June 2013
 

201316021: June 2013
 

201317011: July 2013
 

201317013: July 2013
 

201318003: July 2013
 

201318013: July 2013
 

201319031: July 2013
 

201321012: August 2013
 

201321024: August 2013
 

201321025: August 2013
 

201321026: August 2013
 

201321036: August 2013
 

201322041: August 2013
 

201323029: August 2013
 

201323037: August 2013
 

201323038: August 2013
 

201324020: August 2013
 

201325016: September 2013
 

201325017: June 2016, September 2013
 

201326018: September 2013
 

201327014: September 2013
 

201328020: September 2013
 

201328035: September 2013
 

201329021: September 2013
 

201330043: September 2013
 

201332013: October 2013
 

201332015: October 2013
 

201333014: October 2013
 

201333015: October 2013
 

201333017: October 2013
 

201333020: October 2013
 

201336020: November 2013
 

201338029: December 2013, May 2015
 

201338034: December 2013
 

201338043: November 2013
 

201338052: November 2013
 

201338053: December 2013
 

201338059: December 2013
 

201340020: December 2013

2014

201342011: January 2014

201343028: January 2014

201344009: January 2014

 

201344011: January 2014
 

201345031: January 2014
 

201145033: January 2014

201346011: February 2014

201347022: February 2014

201347023: January 2014

 

201347024: January 2014

201349019: February 2014

201349021: February 2014

201350042: February 2014

201351024: March 2014

201403017: March 2014

201403019: March 2014

201405018: April 2014

201405022: April 2014

201405029: April 2014

201406019: April 2014

201406020: April 2014

201407014: May 2014

201407021: April 2014

201407022: April 2014

201408030: April 2014

201408031: April 2014

201409009: May 2014

 

201409010: May 2014

201409012: May 2014

201409013: May 2014

201410035: May 2014

201411038: May 2014

201411039: May 2014

201413012: June 2014

201414029: June 2014

201414031: June 2014

201415003: June 2014

201415009: June 2014

201415010: June 2014

 

201416009: June 2014
 

201416010: June 2014
 

201416011: July 2014
 

201417017: July 2014
 

201418061: July 2014
 

201419015: July 2014

201419017: July 2014

201420010: July 2014

 

201420020: July 2014

201421022: June 2016,
July 2014

 

201421023: July 2014

 

201422025: August 2014

 

201422027: August 2014

 

201424023: August 2014

 

201424028: August 2014

 

201425016: August 2014

 

201425025: August 2014

 

201426028: September 2014

 

201426029: September 2014

 

201428009: October 2014

 

201428011: September 2014

 

201428022: November 2014

 

201429027: October 2014

 

201429029: October 2014

 

201430014: October 2014

 

201430017: January 2018; October 2014

 

201431031: October 2014

 

201431032: October 2014

 

201432025: October 2014

 

201432037: October 2014

 

201433016: November 2014

201433021: November 2014

 

201433022: November 2014

 

201433023: November 2014
 

201433024: November 2014

201434022: October 2014

201434023: November 2014

201434025: October 2014

201435016: November 2014

201435017: November 2014

201436050: November 2014

201436051: November 2014

201437004: November 2014

201437014: November 2014

201440020: December 2014

201440023: December 2014

201441018: December 2014

201442061: December 2014

201442066: December 2014

2015
 

201443021: January 2015

201444043: January 2015

201445015: January 2015

201445017: January 2015

201446024: January 2015

201446025: January 2015

201446026: January 2015

201446028: January 2015

201447023: January 2015

201448026: February 2015

201449002: February 2015

201450023: April 2015

201451030: March 2015

201452017: March 2015

201452018: March 2015

201503016: March 2015

201503018: March 2015

201505040: April 2015

201507023: April 2015

201507024: April 2015

201507026: April 2015

201508011: April 2015

201509001: May 2015

201509039: May 2015

201510050: May 2015

201512004: June 2015

201512006: June 2015

201514010: June 2015

201414011: June 2015

201515035: June 2015

201515036: June 2015

201516030: June 2015

201516069: June 2015

201518018: July 2015

201519027: July 2015

201519033: July 2015

201519034: July 2015

201521017: July 2015

201523021: August 2015

201523022: August 2015

201524026: August 2015

201525007: August 2015

201525011: August 2015

201525012: September 2015

201525014: September 2015

201526020: October 2015


201527043: October 2015


20152810: October 2015


201528038: October 2015


201529010: October 2015


201531022: October 2015


201533014: October 2015


201534016: October 2015


201534018: November 2015


201534020: November 2015


201535019: November 2015


201537019: November 2015


201537025: November 2015

201540019: December 2015


201541013: December 2015
 

201538027: January 2016

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