Which office of the IRS issues private letter rulings? Who may request such a ruling? What kinds of issues are addressed therein?
Answer to relevant QuestionsSometimes a private letter ruling is generalized and included in an official IRS publication. What form does this recast private ruling take? What is the precedential value of an IRS written determination under I. R. C. § 6110? Discuss the difference between a revenue ruling and a revenue procedure. What is an IRS announcement? When is it used? In your opinion, could a tax practitioner rely on an IRS announcement as authority for a tax return position? Define and distinguish between general (interpretive) and legislative regulations.
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