[Editor's Note: Addendum: This article was updated on February 6, 2012, to reflect the increase after publication of the fee for a private letter ruling to $18,000 per ruling.] Thirty-six years ago, Tax Analysts prevailed over the IRS in a suit to make public the so-called secret law contained in private letter rulings. The rulings enable a taxpayer to seek certainty on the federal tax consequences of a planned transaction.
Featured articles are a combination of selected articles from Tax Analysts' Tax Notes publications and other articles important to the fair administration of taxation.2012
January 31, 2012