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Mar 28, 2025
Marks, Noah Hertz, 2025, "Replication Data for Winning by Losing: The Strategy of Adverse Private Letter Rulings", https://doi.org/10.7910/DVN/TVZJVZ, Harvard Dataverse, V1, UNF:6:U0h2GVMdv6pVEGrNkOIymw== [fileUNF]
This dataset contains the underlying data and analysis regarding the nature and purpose of adverse Private Letter Rulings (PLRs). In addition to presenting descriptive data regarding the universe of PLRs from 1977 through 2024 (and their memorialization on two commercial databases, Westlaw and Checkpoint), it includes information regarding classifi... |