Revenue Ruling. An official interpretation by the IRS of the proper application of the tax law to a specific transaction. • Revenue Rulings carry some authoritative weight and may be relied on by the taxpayer who requested the ruling. — Abbr. Rev. Rul. [Cases: Internal Revenue 3043, 3049.]
Revenue Ruling/Rev. Rul. 〈美〉《税收裁定》 由国内税务署就税法对特定交易的正确适用所作的官方解释。
Revenue Ruling/Rev. Rul. Read More »
letter ruling. Tax. A written statement issued by the IRS to an inquiring taxpayer, explaining the tax implications of a particular transaction. — Also termed private letter ruling. [Cases: Internal Revenue 3049.]
private letter ruling 〈美〉个别回复 指国内税务署〔Internal Revenue Service〕应纳税人请求就该纳税人打算进行的特定交易中所涉及的税法解释及具体适用问题所作的书面解答。该词亦称letter ruling。
private letter ruling Read More »
General Counsel’s Memorandum. Tax law. 1. A written discussion, issued by the office of the Chief Counsel of the IRS, on the merits of a legal issue involving tax law. 2. A written explanation, issued by the office of the Chief Counsel of the IRS, explaining the IRS’s positions in revenue rulings and technical advice
general counsel’s memorandum Read More »
determination letter 〈美〉税务认定书 由国内税务署〔Internal Revenue Service〕的地方税务官员根据某纳税人的询问，就某项已经完成或将来完成的交易的纳税事宜作出的书面意见或答覆。它常用来明确受僱人的身份，确定某一方案是否符合《国内税收法典》〔Internal Revenue Code〕的规定，决定某非营利性组织的免税地位。该词也用作ruling letter。
determination letter Read More »
determination letter. A letter issued by the Internal Revenue Service in response to a taxpayer’s request, giving an opinion about the tax significance of a transaction, such as whether a nonprofit corporation is entitled to tax-exempt status. — Also termed ruling letter. [Cases: Internal Revenue 3049.]
determination letter Read More »