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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译员Terence,毕业于国内顶尖法学院,擅长翻译有关能源和自然资源领域的法律文件。
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