From the LII Blog:
We’ve added a new feature especially designed for tax types. We’ve linked the IRS Written Determinations ( a/k/a the private-letter rulings) to the sections of the Code to which they apply. For example, go to http://www.law.cornell.edu/uscode/text/26/79; just below the yellow how-current-is-this banner you’ll see a tab labelled “IRS rulings”. Click on it to get to the PLRs. There are, by the way, over 58,000 PLRs distributed over around 850 sections of the Code. They are by no means evenly distributed — some sections have only one associated PLR; others have thousands.
A few caveats: the feature is still in beta test, and we’re going to need a month or so to be completely sure that updates are running smoothly.
At some point in the future, we’ll be adding full-text search that will cover the PLRs for any particular section.
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