About once a quarter we’re asked where to find IRS Private Letter Rulings and other IRS documents that used to be tough to find outside a law library that subscribed to expensive tax databases and treatises.
You can still find these documents in the usual fee-based resources, Lexis, Westlaw, and (maybe) Bloomberg (we don’t subscribe to Bloomberg, so I don’t know).
But there are also some free sources. One of those is Legalbitstream: “Your Source for Free Federal Tax Law Research, Comprehensive and timely updated databases.”
You can find other sources for IRS Private Letter Rulings, and other IRS documents, from InfoPro Zimmerman’s Research Guide, Internal Revenue Service. (For more legal research tips, visit Zimmerman’s Research Guide Homepage.)