Determination letters are much like letter rulings, in that the - TopicsExpress

Determination letters are much like letter rulings, in that the taxpayer requests information from the IRS on how it would treat a given transaction. However, a determination letter usually rules on a transaction that is already occurred and is not published. Determination letters are usually issued by the Area Director of the IRS rather than the National Office of the IRS, which issues letter rulings. ow.ly/Hlqpq

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