On February 28, 2020, the Internal Revenue Service (IRS) released private letter ruling 202009002 (the PLR), which concluded that an absence of income does not, under the facts of the PLR ...
Under a new private letter ruling released publicly on August 17, 2018, the Internal Revenue Service signals its willingness to possibly allow companies to make matching contributions to the ...
The IRS has published a private letter ruling on Treasury Regulations 301.7701 and 301.9100, granting the taxpayers an extension of time to file an election to be classified as partnerships ...
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