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What Is the Difference Between a Taxpayer-Requested Letter Ruling and a Technical

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What is the difference between a taxpayer-requested letter ruling and a technical advice memorandum issued as a letter ruling?


Definitions:

Incentivize

To motivate or encourage someone by providing a reward or incentive.

Fruit Pickers

Laborers who are employed in agriculture to manually harvest fruits from plants and trees.

Compensation

Payment or rewards given to employees for their work or services.

Compensation Rate

The amount of money or benefits given to an employee in exchange for their work or service.

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