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 2023-1. Request a letter ruling, including the applicable user fee, pursuant to the instructions in Revenue Procedure 2023-1, section 7. See Revenue Procedure 2023-1, Appendix A, for a schedule of current user fees. 추가 정보 Internal Revenue Bulletins 범주 IRS Procedures 하위범주 Code, Revenue Procedures, Regulations, Letter Rulings
