ruling letter
Code Revenue Procedures Regulations Letter Rulings
Jan 3, 2022 — Request a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2022-1, section 7.
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26 CFR § 601.201 - Rulings and determinations letters.
(2) Each request for a ruling or a determination letter must contain a complete statement of all relevant facts relating to the transaction.
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Revenue ruling - Wikipedia
Revenue rulings are public administrative rulings by the Internal Revenue Service (IRS) in ... A letter ruling binds only the IRS and the requesting taxpayer, ...
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