This little-known technique was allowed by the IRS in a 1995 private letter ruling.
Revenue Rulings are public and unlike Tax Court Memos or Private Letter Rulings, they can be relied on by taxpayers.
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Denials of exempt status are about the only source of humor to be found in the entire body of private letter rulings.
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Then ask your lawyer about a new approach that the Internal Revenue Service blessed in a private letter ruling just issued in January.
This is not the first time that a private letter from the defence secretary to the prime minister has been leaked to the press.
Seeking a private letter ruling from the Internal Revenue Service.
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When I wrote the article, I knew there were rumors that a revenue ruling might be requested soon, but not if any taxpayers had yet requested private letter rulings.
This week, he was reprimanded by the Supreme Court for sending a private letter (later leaked) to a government lawyer working on the Pinochet case, offering his support in an unrelated matter.
While both CCA and GEO have positioned themselves for conversion to REIT structures, neither company has received approval from the IRS despite their requests for a private letter ruling (PLR) regarding their REIT intentions.
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He was also accused of undermining his party in a private letter to an official of the Communication Workers Union, recommending that the union stopped donating to Labour until the government improved its attitude towards public services.
Because the only way the public is likely to find out about a private letter ruling request is if the taxpayer behind the request announces it, it is quite possible that there are other requests in process.
The IRS did not issue a private letter ruling to the NASD concerning the payment to members until March 13, 2007, nearly four months after the proxy was issued and nearly two months after the voting had closed.
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In 2000, promoters bombarded the agency with requests for private-letter rulings blessing their tenant-in-common deals.
So far, in four private-letter rulings issued to individual taxpayers, the Internal Revenue Service has okayed the graveyard trust gambit.
For nearly two decades, ETFs in the U.S. have been held together by a series of private-letter rulings and so-called exemptive relief.
Health Minister Lord Howe said procedures put in place to ensure transparency between civil servants, NHS regulator Monitor and private companies had been followed "to the letter".
Despite the animosity expressed by Kurds and Shiites, al-Jaafari said in his letter that he has had friendly private meetings with some of the same lawmakers denouncing him.
But a letter from Mrs May's private secretary to the prime minister's private secretary said the current rules were a "key tool in protecting the public against significant harm".
There is also the famous scene from the movie, Saving Private Ryan, in which General Marshall reads the letter from Abraham Lincoln to Mrs.
Cardinal Theodore McCarrick read a recent letter from Kennedy to the pope at the private burial ceremony in Arlington, Virginia.
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In December 2004 Dr. Peter Eisenberg and his colleagues at California Cancer Care, one of the largest private cancer practices in the Bay Area, got a letter from Amgen.
The letter asked the Security Council to invite Jordan to a private meeting on the issue and to visit Jordan as soon as possible.
Rieder says King's dual nature -- the "crossover King" with the refined, professorial manner, and the private, even sarcastic King -- take turns on center stage in the letter.
This allowed the new business, once local-government approval was obtained in China, to accept foreign private-equity money invested into the overseas holding company, while abiding by the letter of Beijing's restrictions on foreign investment in domestic enterprises.
The shift is revealed in a Department for Education letter, abandoning a two-year dispute with the Information Commissioner related to private emails.
In conclusion, since our private conversation yesterday is now in the public domain, I have no objection to the complete content of this letter being made public.
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