DETERMINATION LETTER

By SovConn | July 7, 2014

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.] [Blacks Law 8th]

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