Examples of Letter ruling in a sentence
Letter ruling" means a formal document issued by the department to a specific taxpayer on a specific tax matter related to a future transaction.
The agency responds that the RFP required offerors to identify an information system that was either a mainframe, mid-tier/client-server or one that used web services, and explain the process of making it operational in the real-world.
The amount of surviving corpora- tion stock that would be treated as purchased (on the date the surviving corporation shareholders purchased their surviving corporation stock) if the controlling corporation acquired the stock of the surviving corporation in a transaction in which the basis in the surviving corporation’s stock was determined under section 362(b) (see§§ 1.358–6(c)(2)(ii)(B) and 1.1502–30(b)).(ii) Letter ruling and closing agreement.
The foregoing sentence shall not apply, and the limitation shall be that provided by the Code or the Internal Revenue Service, as the case may be, if such annual limit is changed or eliminated by (a) amendment of the Code or (b) issuance by the Internal Revenue Service of (i) a Revenue ruling, (ii) a Private Letter ruling to any of the Company, any Optionee, or any legatee, personal representative, or distributee of any Optionee, or (iii) regulations.
The amount of surviving corporation stock that would be treated as purchased (on the date the surviving corporation shareholders purchased their surviving corporation stock) if the controlling corporation acquired the stock of the surviving corporation in a transaction in which the basis in the surviving corporation’s stock was determined under section 362(b) (see §§1.358-6(c)(2)(ii)(B) and 1.1502-30(b)).(ii) Letter ruling and closing agreement.