A Letter Ruling Can Only Be Relied on by the Taxpayer

question 51

True/False

A letter ruling can only be relied on by the taxpayer for whom it is written.

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Definitions:

Heat Exchanger

A device used to transfer heat between two or more fluids, gases, or solids of different temperatures without mixing them.

Condenser

An electrical charge storage device also known as a capacitor. In an A/C circuit, it is a heat exchanger located in the vehicle airflow and subject to the ram air. Cooling of the refrigerant causes it to condense to a liquid state. This results in the refrigerant changing to a liquid state.

Thermodynamics

A branch of physics that deals with the behavior of heat; its principles are used to explain the operation of heat exchangers and A/C operation.

Behavior of Heat

The study of how heat energy transfers between materials or systems and its effects.