Scope of section 119: Board may give non-binding administrative advice but not binding directions in individual tax cases. The Board will not issue binding advance rulings or directions in individual income-tax cases under section 119, but may give non-binding administrative advice and respond to Commissioners' references on difficult legal or factual questions; authorities remain free to decide on merits and must not quote Board advice as binding in orders, though they may adopt its reasoning.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Scope of section 119: Board may give non-binding administrative advice but not binding directions in individual tax cases.
The Board will not issue binding advance rulings or directions in individual income-tax cases under section 119, but may give non-binding administrative advice and respond to Commissioners' references on difficult legal or factual questions; authorities remain free to decide on merits and must not quote Board advice as binding in orders, though they may adopt its reasoning.
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