Translation: from english

Private Letter Ruling - PLR

  • 1 private letter ruling

    сокр. PLR гос. фин., амер. решение на основе частного письма* (интерпретация налогового законодательства, осуществляемая Службой внутренних доходов США для конкретной необычной или сложной налоговой ситуации в виде ответа на частный запрос налогоплательщика)
    Syn:

    * * *
    решение на основе частного письма: 1) ответ Службы внутренних доходов США на частный запрос по конкретному вопросу интерпретации налогового законодательства= letter ruling ; 2) решение налогового органа по частному вопросу; revenue ruling.
    * * *
    . These are written pronouncements from the IRS interpreting the Internal Revenue Code with respect to a specific set of facts and circumstances. Letter rulings arise from a taxpayer's request to interpret the law, usually before engaging in a transaction. For example, when two corporations decide to merge, they typically request a letter ruling to insure the transaction will be tax free. The ruling applies only to the taxpayer requesting it and cannot be cited as precedent. However, letter rulings often give important insight into the way the IRS would rule under similar circumstances. Despite the filing fee and legal costs involved in obtaining a ruling, if the tax consequences are substantial, a ruling is often advisable. . Small Business Taxes & Management 2 .

    Англо-русский экономический словарь > private letter ruling

  • 2 private letter ruling

    информационное письмо из Налогового управления налогоплательщику, содержащее ответ на его запрос

    Большой англо-русский и русско-английский словарь > private letter ruling

  • 3 private letter ruling

    Универсальный англо-русский словарь > private letter ruling

Look at other dictionaries:

  • Private letter ruling — Private letter rulings are written decisions by the Internal Revenue Service in response to taxpayer requests for guidance. A private letter ruling binds only the IRS and the requesting taxpayer. Thus, a private ruling may not be cited or relied… …   Wikipedia

  • private letter ruling — n: a letter from the Internal Revenue Service to an individual taxpayer setting out the agency s interpretation of the tax rules relating to a specific situation or transaction proposed by the taxpayer Merriam Webster’s Dictionary of Law. Merriam …   Law dictionary

  • private letter ruling — A ruling by the IRS in response to a request for interpretation of a tax law. Bloomberg Financial Dictionary …   Financial and business terms

  • letter ruling — A written statement which is issued to a taxpayer by Office of Assistant Commissioner of I.R.S. in which interpretations of tax laws are made and applied to a specific set of facts. Tax Analysts and Advocates v. Internal Revenue Service, D.C.D.C …   Black's law dictionary

  • private — Affecting or belonging to private individuals, as distinct from the public generally. Not official; not clothed with office. People v. Powell, 280 Mich. 699, 274 N.W. 372, 373. As to private act private agent private bill private boundary private …   Black's law dictionary

  • letter — let·ter n 1: a direct written statement addressed to an individual or organization; broadly: an official communication see also counterletter determination letter: a letter from an administrative agency (as the Internal Revenue Service) usu. in… …   Law dictionary

  • Private Eye — For other uses, see Private eye (disambiguation). Private Eye Cover of Private Eye from July 2011 Type …   Wikipedia

  • Revenue Ruling — Revenue Rulings are public administrative rulings by the Internal Revenue Service (IRS) that apply the law to particular factual situations. A revenue ruling can be relied upon by all taxpayers. A taxpayer may, for a fee, seek advice from the IRS …   Wikipedia

  • Revenue Ruling — A Revenue Ruling (abbreviated Rev. Rul. ) is issued by the National Office of the I.R.S. to express an official interpretation of the tax law as applied to specific transactions. Unlike a Regulation, it is more limited in application. A Revenue… …   Black's law dictionary

  • National Security Letter — An NSL issued to the Internet Archive demanding information about a user …   Wikipedia

  • Priv.Ltr.Rul. — Private Letter Ruling (IRS) …   Black's law dictionary

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