Examlex
Instructions: Identify the following terms:
absentee planters
U.S. Court of Federal Claims
A federal court that hears monetary claims against the U.S. government, including tax refund lawsuits.
Private Letter Ruling
A written decision by the Internal Revenue Service in response to a taxpayer's request for guidance on specific tax matters.
Tax Authority
An official body charged with administering and collecting taxes within a jurisdiction.
Internal Revenue Code
A comprehensive set of tax laws created by the Internal Revenue Service (IRS) governing federal tax obligations.
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