PRIVATE LETTER RULINGS

IRS Private Letter Ruling PLR 200251008
Taxpayer is an S corporation, organized under the laws of State A, which operates Business on a calendar year basis, using the accrual method of accounting. Business is situated on RQ. Taxpayer
IRS Private Letter Ruling PLR 200329021
Parent is a publicly-traded State A corporation that is engaged in the business of owning and operating C Facilities. Parent is the sole shareholder of several subsidiaries, including Taxpayer.
IRS Private Letter Ruling PLR 201408019
Taxpayer is a limited liability company that is treated as a partnership for federal income tax purposes. Taxpayer uses an overall accrual method of accounting for filing its federal income tax
IRS Private Letter Ruling 200912004
Cars, light general purpose trucks (for use over the road having actual unloaded weight of less than 13,000 pounds) and vehicles that share characteristics of both cars and light general purpose
IRS Private Letter Ruling 200236026
A, a wholly owned subsidiary of B, is engaged in the business of m. A, a calendar year taxpayer, files a consolidated income tax return as part of an affiliated group of corporations. All of the
IRS Private Letter Ruling 200148042
For Customer to obtain the benefits of the safe harbor rules of Rev. Proc. 2000-37, the transaction need only fit within the confines of the safe harbor rules. Assuming the boundaries of the safe

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