This helpful Reporter features the full text of IRS responses to inquiries concerning application of the tax rules to specific situations along with the text of revenue procedures relating to the IRS Letter Rulings, including:

• Technical Advice Memoranda
• Private Letter Rulings
• General Counsel's Memoranda
• Field Service Advice
• Service Letter Advice
• Litigation Guideline Memorandum

To keep you on top of all the latest developments, each of our weekly Report Letters provides summaries of all the private rulings released by the IRS on the Friday of the preceding week. To make researching even simpler, three convenient finding devices are included to allow you to ascertain the status of a ruling:

• Numerical List of Code Sections: to locate rulings under Code Section involved in TAM rulings
• Alphabetical List: to locate LTRs by subject or key words
• Code Finding List: to locate letter rulings that involve a particular Code Section