Private Letter Rulings
IRC Section 61
Gross Income Defined
IRC Section 103
Interest on State and Local Bonds
IRC Section 141
Private Activity Bond, Qualified Bond
IRC Section 351
Transfer to Corporation Controlled by Transferor
IRC Section 414
Definitions and Special Rules for service for predecessor employer
IRC Section 414(d)-Governmental Plans
IRC Section 451
General Rule for Taxable Year of Inclusion
IRC Section 2518
Disclaimers with respect to any interest in property
IRC Section 3121
Definitions regarding the term “wages” mean all remuneration for employment
IRC Section 6041
Information at Source – Payments of $600 or more
IRC Section 7701
Definitions of the terms “person”; “partnership/partner”; “corporation”; etc.
IRC Section 7871
Indian Tribal Governments Treated as States for Certain Purposes
IRC Section 7873
Federal Tax Treatment of Income Derived by Indians From Exercise of Fishing Rights Secured by Treaty, etc.
