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PLRPrivate Label Rights
PLRPrivate Letter Ruling (IRS)
PLRPassive Leg Raising (medical test)
PLRPast Life Regression
PLRPrime Lending Rate
PLRParticipação Nos Lucros e Resultados (Portuguese: Participation in Profit Sharing)
PLRPeripheral Location Register
PLRPublic Lending Right
PLRPhysician Labeling Rule (US FDA)
PLRPrimary Lock Reinforcement (various companies)
PLRParty like a Rockstar
PLRPacket Loss Rate
PLRPreliminary Loss Report (US Army)
PLRPartitio Liberal-Radicale Svizzero (Radical Free Democratic Party Switzerland)
PLRPig Launcher & Receiver (oceaneering)
PLRProvider of Last Resort (electric utility)
PLRPronóstico de Largo-Rango (Spanish: Long-Range Forecast)
PLRPipeline and Riser (offshore drilling)
PLRPublic Liberty Radio
PLRPulse Link Repeater
PLRPass Liaison Representative
PLRPlace Louis Riel (hotel; Winnipeg, Canada)
PLRPupillary Light Response
PLRProportional Loss Rate
PLRPolská Lidová Republika (People's Republic of Poland)
PLRPatá en La Raja
PLRPublic Letter of Reprimand (Medical Board of California)
PLRPacket Loss Resilience
PLRPortable Launch Rig (X Development, LLC)
PLRPackage-Level Reliability
PLRProgrammable Logic Relay
PLRPermissible Loss Ratio (risk management)
PLRPrequential Likelihood Ratio
PLRPhilippine Liberation Ribbon
References in periodicals archive ?
For this reason, each calendar year, in the first issued revenue procedure, the IRS sets forth in great detail the requirements for a private letter ruling submission.
115, it should request a private letter ruling rather than applying to be exempt under Sec.
A private letter ruling is a procedure that allows a taxpayer to inquire about the tax consequences of a contemplated transaction.
The process a taxpayer should follow in applying for--and ultimately receiving--a private letter ruling is set out by the IRS each year.
The IRS position, as determined through private letter rulings and case law, is that you need demonstrable physical harm--cuts, bruises, broken bones--that were sustained in a physical battery.
But a prepayment option, bolstered by a recent IRS Private Letter Ruling, may be an attractive alternative to such plans--and avoid gift taxes altogether.
That said, the IRS in one private letter ruling determined that a two year holding period was a sufficient period to establish investment intent (PLR 8429039).
BNA had every Private Letter Ruling, all in one section