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

译者Virginia，毕业于一所培养高级翻译以及跨文化事务专家的精英大学，擅长翻译各种与私募股权融资相关的法律文件。