title: A primer on the IRS private letter ruling process.
authors.affiliation: McDermott Will & Emery, USA.
authors.forename: D
authors.initials: D
authors.lastname: Gottlieb
authors.forename: C
authors.initials: C
authors.lastname: Traugott
mesh_terms: D015709:Correspondence as Topic; D005568:Forms and Records Control; D006788:Hospitals, Voluntary / Q000191:economics / Q000331:legislation & jurisprudence; D009939:Organizations, Nonprofit / Q000191:economics / Q000331:legislation & jurisprudence; D019464:Tax Exemption / Q000331:legislation & jurisprudence*; D014481:United States