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This document provides a ruling from the IRS regarding the classification of Lease Revenue Bonds and their compliance with the private loan financing test under the Internal Revenue Code.
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How to fill out Private Letter Ruling PLR-135443-12

01
Obtain the official form for a Private Letter Ruling from the IRS website or a tax professional.
02
Fill out your name, address, and taxpayer identification number at the top of the form.
03
Clearly state the specific issue for which you are requesting the ruling.
04
Provide a detailed description of the facts and circumstances surrounding your inquiry.
05
Explain how the tax law or IRS regulations apply to your situation.
06
Include any relevant documents or information that supports your request.
07
Indicate the specific tax year(s) for which the determination is sought.
08
Sign and date the form, ensuring all required information is complete.
09
Send the completed form and any supporting documents to the appropriate IRS address.

Who needs Private Letter Ruling PLR-135443-12?

01
Individuals or businesses facing uncertainty about the application of tax laws to their specific situation.
02
Taxpayers who want to obtain legal clarity on a complex tax issue before proceeding with a transaction.
03
Those seeking reassurance from the IRS regarding compliance with tax obligations.
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People Also Ask about

A private letter ruling (PLR) is a written decision by the Internal Revenue Service (IRS) that is sent in response to a taxpayer's request for guidance on unusual circumstances or complex questions about their specific tax situation. For certain transactions involving large amounts of money, the tax law may be unclear.
10.2, Citing PLRs and TAMs ("Letter rulings and technical advice memorandums are cited PLR or TAM, respectively, followed by a seven digit number. For example, PLR 8210019 or TAM 9643001. The first two digits indicate the year the ruling was published, for example, 1982 and 1996, respectively . . .")
When a TAM is made public, which happens on a regular basis, all personally identifiable information about the particular taxpayer is removed. Private Letter Ruling (PLR)– A PLR is a written statement issued to a particular taxpayer regarding that taxpayer's situation.
Generally, an IRS PLR takes about 6-12 months to process for review and approval if approved an additional 6-12 months can be necessary for the delivery of the PLR to you or your representative if you are not in possession of it already.
Self-published Books Author's LastName, FirstName and/or Initial. Title of Book. Self-published, Self-publisherName, Year.
When a TAM is made public, which happens on a regular basis, all personally identifiable information about the particular taxpayer is removed. Private Letter Ruling (PLR)– A PLR is a written statement issued to a particular taxpayer regarding that taxpayer's situation.

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Private Letter Ruling PLR-135443-12 is a document issued by the IRS that provides guidance on the tax consequences of a particular transaction or situation based on the specific facts presented by the taxpayer.
Taxpayers who desire clarity on the application of tax laws to their particular situations can file a request for Private Letter Ruling PLR-135443-12.
To fill out a request for Private Letter Ruling PLR-135443-12, the taxpayer must provide specific information about their circumstances, including personal details, the relevant tax laws, and a description of the proposed transaction.
The purpose of Private Letter Ruling PLR-135443-12 is to provide taxpayers with certainty regarding the tax implications of their proposed transactions and ensure compliance with the Internal Revenue Code.
The information that must be reported includes the taxpayer's identification details, a factual statement outlining the transaction, the specific tax questions being asked, the relevant sections of the tax code, and any pertinent documentation.
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