Laws and Rules vs. Private Letter Rulings and Technical Advice Memoranda

Laws and Rules vs. Private Letter Rulings and Technical Advice Memoranda



The laws and rules governing the tax credit program include Section 42 of the Internal Revenue Code and its regulations, Internal Revenue Service (IRS) Revenue Notices, IRS Revenue Procedures, and IRS Revenue Rulings. The laws and rules are binding on everyone who's involved with a tax credit site, especially owners and managers.

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