Chief Counsel Advice (CCA) is issued by the IRS Office of Chief Counsel to provide written guidance and instructions on various tax-related matters.
Private Letter Rulings (PLRs) are written decisions issued by the IRS in response to specific taxpayer requests, providing clarity on how certain transactions will be treated for tax purposes.
Private Letter Rulings (PLR) are issued by the IRS in response to specific inquiries by taxpayers, providing guidance on tax laws as applied to individual situations. These rulings are neither published nor precedential.
Private Letter Rulings (PLRs) offer individualized tax guidance to specific taxpayers, distinguishing them from broader Revenue Rulings.
Revenue Rulings are official interpretations of tax laws by the IRS, providing guidance on how laws are applied in specific situations. They are binding on the IRS but not on the courts.
