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Letter Ruling 8170: Materials and Machinery Used in Manufacturing: Blast Cleaning Equipment; Sale to Foreign Vendor for Resale Outside the Comm... The Official Website of the Department of Revenue
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What is letter ruling 81-70 materials?
Letter ruling 81-70 materials refer to the documentation required to be submitted to the IRS for a specific tax ruling related to a particular tax issue.
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Taxpayers who are seeking a specific tax ruling from the IRS are required to file letter ruling 81-70 materials.
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The purpose of letter ruling 81-70 materials is to provide the IRS with all necessary information to make a decision on the requested tax ruling.
What information must be reported on letter ruling 81-70 materials?
Letter ruling 81-70 materials must include detailed information on the tax issue, relevant facts, and proposed tax treatment.
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