Private letter rulings (PLRs), technical advice memoranda (TAMs) and field service advice memoranda (FSAs) are taxpayer-specific rulings furnished by the IRS National Office in response to requests made by taxpayers and/or Internal Revenue Service officials. It is important to note that, pursuant to 26 USC 6110(k)(3), such items cannot be used or cited as precedent. Section 103 Interest on state and local bonds, political subdivision Section 141 Private business use tests, government use, management contracts Section 142 Assisted living facilities, exempt facility bond defined, local furnishing of electrical energy or gas, qualified residential rental project, solid waste disposal facility Section 143 Qualified mortgage revenue bonds, residence requirements, average area purchase price Section 144 Small issue bond defined, $10,000,000 limit, manufacturing facility Section 145 Qualified 501(c)(3) bonds Section 147 Public approval requirement Section 148 Arbitrage, reasonable expectations - artifice or device, investment property, required rebate to the u.s., small government unit exception, penalty in lieu of rebate Section 149 Advance refundings, bonds must be registered to be tax exempt, exceptions, federally guaranteed bond not exempt Section 150 Definitions and special rules, general rules, change in use of facilities Section 6431 Credit for qualified bonds allowed to issuer Section 6700 Promoting abusive tax shelters Section 7871 Indian tribal governments treated as states for certain purposes
