26 U.S. Code § 6532 - Periods of limitation on suits
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Extension of Time : 2013-07-12
- Suits By U.S. for Recovery of Erroneous Refunds : 2013-01-25
- Reconsideration by Secretary : 2011-05-13
- Reconsideration by Secretary : 2008-07-11
- Necessity for Claim for Refund : 2007-12-14
- Suits by Taxpayer : 2007-12-14
- Extension of Time : 2004-10-29
- Date of Rejection of Refund Claim : 2004-10-29
- Fraud or Misrepresentation of a Material Fact : 2002-12-20
- Mode or Time of Collection : 2002-12-20
- Action for Recovery of Erroneous Refunds : 2002-12-20
- Date of Rejection of Refund Claim : 2002-01-18
- Carrybacks: Net Operating Loss and Capital Loss : 2002-01-18
- Definition of a Deficiency : 2002-01-11
- Waiver of Notice of Disallowance : 2002-01-11
- Notice of Deficiency : 2002-01-11
- Civil Actions for Refund : 2002-01-11
- Fraud or Misrepresentation of a Material Fact : 2001-06-08