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Tax Law Research : Federal and Ohio: IRS Determination Letters

What are Determination Letters?

Determination Letters are similar to private letter rulings, except that they are produced by the IRS district offices rather than the national office. Determination Letters are issued in response to taxpayer requests involving completed transactions and have the same force and effect as Private Letter Rulings. Determination Letters apply to a particular set of facts and are issued only when a determination can be made on the basis of clearly established rules as set forth in the tax law statutes or Treasury Regulations, or by rulings, opinions or court decisions published in the IRB.

Although determination letters can be requested by individuals, they are usually used by institutions, both commercial and non-profit.

Determination Letters for 501(c)(3) Non-Profits

How to Access Determination Letters for Non-Profits

Determination Letters for individually designed retirement plans (IDPs)

How to Access Other Determination Letters

IRS Determination Letters are not available on Lexis Advance or Westlaw.