Describe the structure of a typical revenue ruling.
Answer to relevant QuestionsWhere are revenue rulings initially published by the IRS? Where are the rulings permanently published in hardbound editions? Which office of the IRS issues private letter rulings? Who may request such a ruling? What kinds of issues are addressed therein? Explain each of the elements of this citation: Ltr. Rul. 9615032. Can the IRS change its position on acquiescences or nonacquiescences? Briefly describe the subject of each of the following letter rulings. State the type [private letter ruling (PLR), field service advice (FSA), service center advice (SCA), etc.] of each letter ruling. a. 200034026 b. ...
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