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Income Tax Planning
Chapter 2: Working With the Tax Law/DETERMINATION LETTERS
Warren Academy Course SyllabusSyllabus Slides
Chapter Study Session

Chapter 2: Working With the Tax Law

DETERMINATION LETTERS

01.Core Concepts

• Issued by District Directors for returns filed in their respective districts • Must be a completed transaction • Issued only if answer is covered specifically by: • Statute • Treasury decision or regulation • Ruling opinion or court decision published in the Internal Revenue Bulletin