26 U.S. Code § 7121 - Closing agreements
The Secretary is authorized to enter into an agreement in writing with any person relating to the liability of such person (or of the person or estate for whom he acts) in respect of any internal revenue tax for any taxable period.
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.
- Closing Agreements : 2013-12-13
- Change in Identity, etc. (Type "F") : 2013-04-19
- Closing Agreements : 2013-04-19
- Closing Agreements : 2013-03-08
- Finality : 2012-10-05
- Not Able to Identify Under Present List : 2012-06-01
- Closing Agreements : 2012-06-01
- Validity : 2011-06-24
- Closing Agreements : 2009-08-21
- Definition of Real Estate Investment Trust : 2009-06-05
- Closing Agreements : 2009-06-05
- Definition of Real Estate Investment Trust : 2009-03-27
- Closing Agreements : 2009-03-27
- Closing Agreements : 2009-03-06
- Validity : 2008-01-11
- Closing Agreements : 2002-03-08
- Settlement Agreement : 2001-02-23
- Finality : 2001-02-23
- Closing Agreements : 2000-12-01
- Closing Agreements : 2000-06-23
- Closing Agreements : 2000-01-07
- Services (Rev. Rul. 71-21) : 2000-01-07
- Required by Commissioner : 2000-01-07
- Common Parent Agent for Subsidiaries : 1999-11-19
- Closing Agreements : 1999-11-19
- Waiver of Restrictions : 1999-11-19
- Validity : 1999-11-12
- Deductions For Losses : 1999-09-03
- Amortization of Goodwill & Certain Other Intangibles : 1999-09-03
- Closing Agreements : 1999-09-03
- Other Intangible Property : 1999-09-03
- Closing Agreements : 1999-08-13