On January 2, 2015, the IRS issued annual revenue procedures in the Internal Revenue Bulletin, which included its annual list of “no-rule” areas. Traditionally, the issues on which the IRS refrains from issuing letter rulings or determination letters tend to be inherently factual. In the domestic area, there are a…
Author
Sophia Han
BrowsingSophia Han is an associate in Baker & McKenzie's tax practice group in New York.