letter ruling

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.]

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词条贡献者

译者张文，国际知名商学院金融专业，擅长翻译各种与结构性融资及衍生品诉讼相关的法律文件。