May 20, 2022

Legal Research: Cornell Law’s Legal Information Institute (LII) Adds IRS Written Determinations (Private-Letter Rulings)

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; 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.

Read the Complete Blog Post

About Gary Price

Gary Price ( is a librarian, writer, consultant, and frequent conference speaker based in the Washington D.C. metro area. Before launching INFOdocket, Price and Shirl Kennedy were the founders and senior editors at ResourceShelf and DocuTicker for 10 years. From 2006-2009 he was Director of Online Information Services at, and is currently a contributing editor at Search Engine Land.