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2. Internal Revenue Code section 132(a) - Wikipedia

   en.wikipedia.org/wiki/Internal_Revenue_Code...

   Examples of tax-free de minimis fringe benefits include occasional typing of personal letters by an employee of the employer; occasional personal use of the employer's copier as long as at least 85 percent of the copier's use is for business purposes; occasional parties for employees and their guests; gifts of property (not cash) with a low ...

3. Private letter ruling - Wikipedia

   en.wikipedia.org/wiki/Private_letter_ruling

   Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. [1] A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a ...

4. Substantial Presence Test - Wikipedia

   en.wikipedia.org/wiki/Substantial_Presence_Test

   The Substantial Presence Test (SPT) is a criterion used by the Internal Revenue Service (IRS) in the United States to determine whether an individual who is not a citizen or lawful permanent resident in the recent past qualifies as a "resident for tax purposes" or a "nonresident for tax purposes"; [1] [2] it is a form of physical presence test.

5. Child Tax Credit: If You Didn’t Receive IRS Letter ... - AOL

   www.aol.com/finance/child-tax-credit-didn-t...

   This tax season, parents and families will need to pay special attention to their filing in order to reconcile the child tax credit amounts they may or may not have received throughout 2021 ...

6. Jurat (clause) - Wikipedia

   en.wikipedia.org/wiki/Jurat_(clause)

   In the case of an electronically filed tax return, the taxpayer has to provide certain specific information—a social security number for example—to "sign" the jurat. Having done this, the electronically submitted return is considered to have the same legal effect as if the taxpayer had actually and physically signed the return.

7. Tax debt relief: How to resolve your debt with the IRS

   www.aol.com/finance/tax-debt-relief-resolve-debt...

   You can apply for CNC status by contacting the IRS directly at the number on your tax notice or bill. The IRS may also require you to submit a Collection Information Statement (Form 433-A, Form ...

8. Tax accounting in the United States - Wikipedia

   en.wikipedia.org/wiki/Tax_accounting_in_the...

   If the taxpayer wants to change a tax accounting method, section 446 of the Internal Revenue Code requires the taxpayer to obtain the consent of the Internal Revenue Service. There are two kinds of changes: obtaining a letter of approval from the IRS, and obtaining a series of more routine changes, each of which is an automatic change.

9. Group Exemption Letter - Wikipedia

   en.wikipedia.org/wiki/Group_Exemption_Letter

   According to the IRS, a Group Exemption Letter is a ruling or determination letter that is issued to a central organization recognizing, on a group basis, the exemption from Federal income tax under 26 U.S.C. § 501(c) of subordinate organizations on whose behalf the central organization has applied for recognition of exemption.