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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 ...
Trinity Lutheran Church of Columbia, Inc. v. Comer, 582 U.S. ___ (2017), was a case in which the Supreme Court of the United States held that a Missouri program that denied a grant to a religious school for playground resurfacing, while providing grants to similarly situated non-religious groups, violated the freedom of religion guaranteed by the Free Exercise Clause of the First Amendment to ...
In August, the IRS provided the so-called private letter ruling to the unnamed company, stating that they could offer workers more flexibility with their 401(k) accounts. At the beginning of each ...
With the court ruling that enforcement can proceed, many small business owners may scramble to register ahead of deadline, although FinCEN said on Monday that it is extending the deadline until ...
The 2010 term of the Supreme Court of the United States began October 4, 2010, and concluded October 1, 2011. The table illustrates which opinion was filed by each justice in each case and which justices joined each opinion.
The Delaware judge considering whether a vote by Tesla shareholders reinstated Elon Musk's $56 billion pay package which the court had voided will try to issue a ruling this year, according to the ...
13 C.F.R. § 121.803. Such determinations, which may be thought of as analogous to a private letter ruling issued by the IRS to resolve questions relating to federal taxation, are binding upon the parties. Other SBA opinions provided to patent applicants or others are only advisory, and are not binding or appealable.
The Supreme Court of the United States handed down sixteen per curiam opinions during its 2017 term, which began October 2, 2017, and concluded September 30, 2018. [ 1 ] Because per curiam decisions are issued from the Court as an institution, these opinions all lack the attribution of authorship or joining votes to specific justices.