Where can I find letter rulings?
LexisNexis Academic to search for letter rulings. Select Sources then Find Sources in left-hand column. Type letter ruling in the keyword box, and click Find Sources. Select IRS Private Letter Rulings and Technical Advice Memoranda from the list and click OK - Continue. You have now selected your content, and can enter a search.
Proquest Accounting and Tax Database to search for articles on letter rulings