Examlex
____________________ Web pages display the same information regardless of the time of day or the user who activates the page.
Private Letter Rulings
Issued by the IRS, these are written decisions provided to taxpayers, offering guidance on the tax treatment of complex transactions.
Tax Treatment
The specific way tax laws apply to different types of income, expenses, and individuals.
Tax Authority
The governmental body responsible for administering and collecting taxes within a specific jurisdiction.
Circular 230
Regulations promulgated by the U.S. Treasury Department governing practice before the IRS by attorneys, CPAs, and other professionals.
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