SC private letter ruling #19-1
Abstract
A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to the specific facts set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request reflect an accurate statement of the material facts and the transaction was carried out as proposed.
Collections
Date
2019-06-13Metadata
Show full item record| Creator | South Carolina Department of Revenue | |
| Date Accessioned | 2019-07-23T18:31:00Z | |
| Date Available | 2019-07-23T18:31:00Z | |
| Date of Issue | 2019-06-13 | |
| Identifier (URI) | http://hdl.handle.net/10827/31011 | |
| Description | A Private Letter Ruling is an advisory opinion issued to a specific taxpayer by the Department to apply principles of law to a specific set of facts or a particular tax situation. It is the Department’s opinion limited to the specific facts set forth, and is binding on agency personnel only with respect to the person to whom it was issued and only until superseded or modified by a change in statute, regulation, court decision, or another Departmental advisory opinion, providing the representations made in the request reflect an accurate statement of the material facts and the transaction was carried out as proposed. | |
| Item Format | application/pdf | |
| Media Type | Document | |
| Item Language | English | |
| Publisher | South Carolina State Library | |
| Digital Collection | South Carolina State Documents Depository | |
| Rights | Copyright status undetermined. For more information contact, South Carolina State Library, 1500 Senate Street, Columbia, South Carolina 29201. | |
| Subject | Advisory opinions--South Carolina | |
| Subject | Taxation--South Carolina | |
| Title | SC private letter ruling #19-1 | |
| Type | Text | |
| Digitization Specifications | This South Carolina State Document was either saved from a document available publicly online in PDF format or converted to PDF using Adobe Acrobat DC. |