Private letter ruling
id:
private-letter-ruling-286-16471898
title:
Private letter ruling
text:
Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts." A letter ruling binds both the IRS and the requesting taxpayer but only those parties,
brand slug:
wiki
category slug:
encyclopedia
description:
US taxpayer guidance
original url:
https://en.wikipedia.org/wiki/Private_letter_ruling
date created:
date modified:
2023-03-23T18:10:36Z
main entity:
{"identifier":"Q7246219","url":"https://www.wikidata.org/entity/Q7246219"}
image:
fields total:
13
integrity:
14