The IRS will waive penalties (but not interest) is a taxpayer can show (two words) What is the limit where all married taxpayers, filing a joint return, can not claim any "Qualified Business Income" adjustment because of their taxable income limit? (Ignore inflation adjustments (so go back to original numbers)) a. $415,000 b. $315,000 c. $157,500 d. $215,000 e. $515,000 Where the IRS wants to give the general public information about interest rates, mileage rates or how to apply the rules to a particular situation. a. Revenue Ruling b. Technical Advice Memorandums c. Determination Letters d. Regulations e. Revenue Procedures f. Private Letter Ruling or just Letter Ruling