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.]

---

词条贡献者

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。