What is a PLR 7102269400A for a movable shed on a rental property and were do I find one do I need to send it in with the tax return.i thought it was just a Letter Ruling

[907taxplus]

the movable shed is for the furniture that I supply for the renters if they need it ,if not then it goes in the shed

[sjrcpa · Accepted solution]

You can not rely on a Private Letter Ruling. Only the party who obtained the ruling can rely on it.

Tax research services generally have Private Letter Rulings. Maybe irs.gov does. That citation is not correct for an IRS Ruling. Is it perhaps a state one?