問題 How would I obtain a private letter ruling? 答案 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. 額外的訊息 Internal Revenue Bulletins 類別 IRS procedures 子類別 Code, revenue procedures, regulations, letter rulings