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| Tekijä: | Knight, R. A. Knight, L. G. |
| Otsikko: | Private letter rulings: when/how/if |
| Lehti: | Journal of Accountancy
1994 : MAR, VOL. 177:3, p. 62-68 |
| Asiasana: | TAXATION FINANCIAL CONTROL ACCOUNTING RESEARCH |
| Kieli: | eng |
| Tiivistelmä: | Taxpayers - generally through their CPAs - often apply for Internal Revenue Service private letter rulings to ensure proposed transactions will have the intended tax consequences. Such rulings may enable taxpayers to restructure proposed transactions to avoid adverse tax consequences. Private letter rulings , however, are not always appropriate or beneficial. This article discusses and presents in flowchart fom the factors taxpayers and their CPAs should consider before requesting private letter rulings. |
SCIMA