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Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts." PLRs from 1997 onwards are available to the public through the IRS Electronic reading room (see 26 U.S.C. § 6110).

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  • 개별유권해석제도 (ko)
  • Private letter ruling (en)
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  • 개별유권해석제도(Private letter ruling)은 미국 국세청이 실시하는 제도로 납세자가 어떤 특정한 거래에 있어 과세 여부 등 세무 관련 의문 사항을 구체적인 사실 관계를 적시해 질의할 경우 국세청이 이를 질의자에게 적용되는 법령 등을 명확하게 답변해 주는 제도를 말하며 '법적 구속력과 효력'이 살아있기 때문에 법적 효력이 없는 일반 질의회신과는 다르다. 현재 100명 정도의 전담 변호사가 이 제도를 지원하고 있다. (ko)
  • Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts." PLRs from 1997 onwards are available to the public through the IRS Electronic reading room (see 26 U.S.C. § 6110). (en)
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  • Private letter rulings (PLRs), in the United States, are written decisions by the Internal Revenue Service (IRS) in response to taxpayer requests for guidance. A letter ruling is "a written statement issued to a taxpayer by an Associate Chief Counsel Office of the Office of Chief Counsel or by the Tax Exempt and Government Entities Division that interprets and applies the tax laws to a specific set of facts." A letter ruling binds both the IRS and the requesting taxpayer (in the event the matter is further disputed or litigated) but only those parties, so the ruling may not be relied on as precedent by other taxpayers. The IRS has the option, however, of redacting the personal content of a letter ruling and issuing that content as a revenue ruling, which may become binding on all taxpayers and the IRS. PLRs from 1997 onwards are available to the public through the IRS Electronic reading room (see 26 U.S.C. § 6110). (en)
  • 개별유권해석제도(Private letter ruling)은 미국 국세청이 실시하는 제도로 납세자가 어떤 특정한 거래에 있어 과세 여부 등 세무 관련 의문 사항을 구체적인 사실 관계를 적시해 질의할 경우 국세청이 이를 질의자에게 적용되는 법령 등을 명확하게 답변해 주는 제도를 말하며 '법적 구속력과 효력'이 살아있기 때문에 법적 효력이 없는 일반 질의회신과는 다르다. 현재 100명 정도의 전담 변호사가 이 제도를 지원하고 있다. (ko)
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