determination letter

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.]

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词条贡献者

双语律师郭敏，国际知名商学院金融专业，擅长翻译各类与金融衍生品与结构化产品相关的法律文件。