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Which of the Following Statements Properly Characterizes Letter Rulings

Question 3

Multiple Choice

Which of the following statements properly characterizes letter rulings?


A) They are different from determination letters.
B) They can be relied upon only by the taxpayer who requested it.
C) They are issued by the National Office of the IRS.
D) They are issued in regard to proposed transactions.
E) All of the above.

Correct Answer:

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