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Covered Opinion & Circular 230

Russian translation: специальное заключение / циркуляр (или директива)

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
English term or phrase:Covered Opinion & Circular 230
Russian translation:специальное заключение / циркуляр (или директива)
Entered by: Elena Lukovenko

09:51 Dec 25, 2008
English to Russian translations [PRO]
Bus/Financial - Law: Taxation & Customs
English term or phrase: Covered Opinion & Circular 230
Прошу помощи с в/у терминами налогового законодательства США:
Контекст: We do not anticipate that the written tax advice provided under this engagement letter will be a Covered Opinion as defined in §10.35 of Circular 230 ("Covered Opinion")
Мой вариант:
Мы не подразумеваем, что письменные консультации по вопросам налогообложения в соответствии с настоящим письмом-обязательством будет представлять собой «Заключение по налоговому прикрытию», согласно определению в §10.35 Директивы 230 («Заключение по налоговому прикрытию»).
Elena Lukovenko
Local time: 21:22
специальное заключение / циркуляр (или директива)
Explanation:
A covered opinion is defined as written advice, including electronic communications (i.e., e-mail, faxes), on a federal tax issue arising from
1. a transaction IRS has determined is a tax-avoidance transaction,
2. a partnership or other entity or investment plan, or any other plan or arrangement, that has tax avoidance or evasion as a principal purpose, or
3. a partnership or other entity or investment plan, or any other plan or arrangement, that has tax avoidance or evasion as a “significant purpose,” if the written advice is a “reliance opinion” (explained below), or “marketed opinion” (i.e., the opinion will be used by a promoter to market an investment).

http://taxlaw.sprouselaw.com/2007/12/articles/tidbits/covere...

Другими словами, это особый вид заключения, поэтому вполне может называться "специальным заключением".
Selected response from:

Yury Rovnov (X)
Russian Federation
Local time: 21:22
Grading comment
Спасибо!!
4 KudoZ points were awarded for this answer



Summary of answers provided
3специальное заключение / циркуляр (или директива)
Yury Rovnov (X)


  

Answers


12 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5
covered opinion & circular 230
специальное заключение / циркуляр (или директива)


Explanation:
A covered opinion is defined as written advice, including electronic communications (i.e., e-mail, faxes), on a federal tax issue arising from
1. a transaction IRS has determined is a tax-avoidance transaction,
2. a partnership or other entity or investment plan, or any other plan or arrangement, that has tax avoidance or evasion as a principal purpose, or
3. a partnership or other entity or investment plan, or any other plan or arrangement, that has tax avoidance or evasion as a “significant purpose,” if the written advice is a “reliance opinion” (explained below), or “marketed opinion” (i.e., the opinion will be used by a promoter to market an investment).

http://taxlaw.sprouselaw.com/2007/12/articles/tidbits/covere...

Другими словами, это особый вид заключения, поэтому вполне может называться "специальным заключением".

Yury Rovnov (X)
Russian Federation
Local time: 21:22
Specializes in field
Native speaker of: Native in RussianRussian
PRO pts in category: 4
Grading comment
Спасибо!!
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