Private Letter Rulings


IRC Section 61

Gross Income Defined

IRC Section 103

Interest on State and Local Bonds

IRC Section 141

Private Activity Bond, Qualified Bond

IRC Section 351

Transfer to Corporation Controlled by Transferor

IRC Section 414

Definitions and Special Rules for service for predecessor employer

IRC Section 414(d)-Governmental Plans

IRC Section 451

General Rule for Taxable Year of Inclusion

IRC Section 2518

Disclaimers with respect to any interest in property

IRC Section 3121

Definitions regarding the term "wages" mean all remuneration for employment

IRC Section 6041

Information at Source – Payments of $600 or more

IRC Section 7701

Definitions of the terms "person;" "partnership/partner;" "corporation;" etc.

IRC Section 7871

Indian Tribal Governments Treated as States for Certain Purposes

IRC Section 7873

Federal Tax Treatment of Income Derived by Indians From Exercise of Fishing Rights Secured by Treaty, etc.