irs private letter ruling
Tax Research - Federal Guide: Other IRS Guidance
Mar 5, 2025 A Private Letter Ruling is a written statement issued to a taxpayer by the national office of the IRS that interprets and applies the tax laws.
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new irs rulings approve rescission transactions that change
by SI Banoff 2006 Although not stated in the ruling, it is highly likely that the parties involved in the letter ruling knew that the initial transfer would terminate S election.
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Code revenue procedures regulations letter rulings
Jan 2, 2025 The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year.
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