United States: RP-2021-40: Announcing New No-Rule Area Under Sec 4941 For Private Letter Rulings - Bryan Cave Leighton Paisner LLP

Revenue Procedure 2021-40 amplifies Rev. Proc. 2021-3, 2021-1 IRB 140, which sets forth areas of the Internal Revenue Code (Code) relating to issues on which the Internal Revenue Service (Service)...