질문
How would I obtain a private letter ruling?
대답

The procedures and user fees for obtaining a letter ruling are published annually in the first revenue procedure of each calendar year; see Revenue Procedure 2024-1.

Request a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2024-1, section 7. See Revenue Procedure 2024-1, Appendix A, for a schedule of current user fees.