"Drew Edmundson" <drewsbeagles[at]hotmail.com> wrote:
- quote -

Likewise, RIA also has no citations for that LTR.

A

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"bm30003700[at]aol.com" <bm30003700[at]aol.com> wrote:

- quote -

Letter Rulings aren't citeable as authority by anyone other
than the taxpayer requesting them. Consequently there are
few LTR that are ever cited and none of them that I have
seen readily come to mind. CCH and RIA both offer Citators.
CCH does not list any citations for the LTR you mention.
You will probably have better luck looking up the Code
Sections, Regulations and Court Cases listed in the LTR to
see if any of them have been modified, overturned, etc.

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<bm30003700[at]aol.com> wrote:

- quote -

I looked up Private Letter Ruling (PLR) 199949037 on the
LexisNexis research service. After scanning the ruling, I
searched Lexis for PLRs that address all of the following
issues:

1) Section 197
2) Intangible assets
3) Community property

The only hit I got was PLR 199949037.

Frederick Lorca

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Is there such thing as an index of LTR's to see if there are
more other authorities or more current developments on a
given subject?

I know if one goes to a tax library, one can look up a court
case from an index of court cases, to see if more current
cases supercede that case.

Is there a parallel index for LTR's, or does one have to go
to the subject index in a tax library and look for words
describing the issue covered in the LTR?

I am trying to see if there are other or more authorities
for LTR 199949037. Thanks for any and all ideas

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