Definition of PLR

PLR means a private letter ruling from the IRS.

PLR means the information stored in the Organisation Portal about Learners including their record of participation and achievements in lifelong learning and learning goals;
Sample 1

Examples of PLR in a sentence

In calculating this measure, utility revenues and expenses associated with approved recovery mechanisms, including energy provided as a PLR, are offset with minimal impact on earnings.
If Lessee or any of its Affiliates decides to pursue a request for a PLR, determination letter, Pre-Filing Agreement or other written guidance from the IRS (the "IRS Guidance") with respect to any aspect of the transactions contemplated by this Agreement or any of the other Transaction Documents or in relation to the New Facility, the Parties shall consider in good faith and make such amendments to this Agreement as may be necessary to permit Lessee to obtain the IRS Guidance.
PPL Electric delivers electricity in its Pennsylvania service area and provides electricity supply to retail customers in that area as a PLR under the Customer Choice Act.
This performance measure includes PLR revenues from energy sales to PPL Electric by PPL EnergyPlus, which are recorded in "Wholesale energy marketing to affiliate" revenue.
We further note that in PLR 9332029, the Service was requested to address the federal tax treatment of the receipt and exercise of non-transferable subscription rights in another conversion, and the Service declined to express any opinion.