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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 .
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