letter ruling citation

• Rev. Proc. 2010-1

...A sample format of a request for a letter ruling is provided in Appendix B. See section 4 of... in the statement of facts or in the citation of a Code section. Once the Service agrees that it...

• United States. Internal Revenue Bulletin
• January 25, 2010

• TAPROOT ADMINISTRATIVE SERVICE V. CIR, (9th Cir. 2012)

... this conclusion by citing Revenue Ruling 66-266, 1966-2 C.B. 356, and I.R.S. Priv. Ltr. Rul... Court cited the Commissioner's uniform citation to Revenue Ruling 92-73 in private letter rulings ...

• Federal Circuits

• Rev. Proc. 2009-1

...6. .01 Letter ruling .............................................. in the statement of facts or in the citation of a Code section. Once the Service agrees that it...

• United States. Internal Revenue Bulletin
• September 02, 2009

• 19 CFR 177.2 - Submission of ruling requests.

... for a ruling should be in the form of a letter. Requests for Valuation and Carrier rulings should... or conclusion, together with a citation of all relevant supporting authority. (7) Privileg...

• Code of Federal Regulations - Title 19: Customs Duties

• Rev. Proc. 2008-1

contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions and Products), the Associate Chief Counsel (Income Tax and Accounting), the Associate Chief Counsel (International), the Associate Chief Counsel (Passthroughs and Special Industries), the Associate Chief Counsel (Procedure and Administration), and the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities). The procedure also contains revised procedures for determination letters issued by the Large and Mid-Size Business Division, Small Business/Self-Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division.

... in the statement of facts or in the citation of a Code section. Once the Service agrees that it...

• United States. Internal Revenue Bulletin
• August 22, 2009

• From colorblindness to antibalkanization: an emerging ground of decision in race equality cases.

... these cases." (alteration in original) (citation omitted)). . (11.) 401 U.S. 424 (1971). . (12.) Se... the basis of race, is in accord with the letter and the spirit of our Constitution."). . (46.) See...Supp. 1265 (S.D.N.Y. 1973), a ruling that the Second Circuit upheld the same year, 490 ...

• Yale Law Journal
• Vol. 120 Nbr. 6, April 2011

• Rev. Proc. 2010-8

26 CFR 601.201: Rulings and determination letters. SECTION 1. PURPOSE. Thi... in the statement of facts or in the citation of a Code section. Once the Service agrees that it...

• United States. Internal Revenue Bulletin
• January 25, 2010

• United States v. Mead Corp., 533 U.S. 218 (2001)

... here, the Secretary provides for tariff rulings before the entry of goods by regulations authoriziing "ruling letters" setting tariff classifications for particular imp... that settled law." Id., at 294-295 (citations omitted). There is, in short, no way to avoid the ...

• U.S. Supreme Court

• Santa Barbara News-Press, (2011)

... and has decided to affirm the judge2019s rulings, findings as modified, and conclusions and to adop... meetings, employees drafted the following letter, which was delivered to Travis Armstrong on July 1... Industries, 319 NLRB 231, 232 (1995) (citations omitted), enfd. 107 . F.3d 923 (D.C. Cir. 1997). I...

• National Labor Relations Board

• Rev. Proc. 2009-8

...232. .01 Letter ruling requests ..................................... in the statement of facts or in the citation of a Code section. Once the Service agrees that it...

• United States. Internal Revenue Bulletin
• September 02, 2009