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

资深译员玉晶，毕业于国内顶尖的高级翻译学院，擅长翻译各类与环境、安全与健康相关的法律文件。