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Go to PLR 201319017 (not yet in the library — opens the official source)
94 documents · 0.25sAllIRCERISAPBGCJoint Board
  1. PLR 201149005 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsDec 9, 2011
    …------------------------------ Beneficiary 1 -------------------- Beneficiary 2 ------------------- PLR - 109506-11 PLR - 109507-11 2 Amount 1 --------- Amount 2 ---------- - Amount 3 --------- Amount 4 --------- Amount 5 ----------- Amount 6 ----------- Amount 7 ------ Corporation 1 -----------------------------------…
  2. PLR 201120011 — Exception
    IRCPrivate Letter RulingsMay 20, 2011
    …-------------------------------- Telephone Number: --------------------- Refer Reply To: CC:FIP:B04 PLR - 141071-08 PLR - 141072-08 Date: February 11, 2011 Legend Taxpayer A = ---------------------------------------------------------------------- -------- ---------------------- Taxpayer B = ----------------------------…
  3. PLR 201443015 — Included vs. Not Included in Gross Income
    IRCPrivate Letter RulingsOct 24, 2014★ strong match
    …------ , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:FIP:B04 PLR - 122451-14 Date: July 15, 2014 LEGEND: Parent = ----------------------------------------------------------- ---------------------- LifeSub1 = ---------------------------------------------- ----------------------- Li…
  4. PLR 201927001 — Treatment of Funded Welfare Benefit Plans
    IRCPrivate Letter RulingsJul 5, 2019★ strong match
    … Contact: -------------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:H W PLR - 116667-18 Date: March 28, 2019 Legend: Taxpayer = -------------------------- Trust A = -------------------------------------------------------------------------------------------------------- ------ Trust B = -----…
  5. T.C. Memo. 2020-38 — Ronald M. Goldberg v. Commissioner
    IRCCourt RulingsApr 2, 2020
    … of the collection period, the assessment [of the interest] was no doubt timely."); Priv. Ltr. Rul. 201319017 (May 10, 2013) ("[T]he Service cannot assess additional interest on * * * [a] tax liability that was never actually assessed."). By executing a Form 4549, a taxpayer consents to the immediate assessment and col…
  6. PLR 201626003 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    ------------------------------- ---------------- ----------------------------------------------------------------------------------------------------- --------------------------------------------------------------------------------------------------------------------- -------------------------------------- ------------…
  7. PLR 200424004 — Year of Deduction
    IRCPrivate Letter RulingsJun 11, 2004
    … gives the taxpayer written notice that the IRS is specifically reviewing the treatment of an item. PLR 9732002 simply does not pertain to the "issue under consideration" standard. Moreover, the analysis in PLR 9732002 is at odds with Taxpayer 's proposed subjective knowledge standard. PLR 9732002 treats "issue raised"…
  8. PLR 202630002 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJul 24, 2026
    …------ , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:FIP:B04 PLR - 104852-26 Date: April 28, 2026 Legend Taxpayer = ----------------------------------------------------------------------------------- ------------ Date = ---------------------- Dear ---------------- : This letter re…
  9. PLR 201626005 — Exceptions
    IRCPrivate Letter RulingsJun 24, 2016related by meaning
    ---------------------------------- --- filed lawsuits ----------------------------------------------------------------------------------- ------------ --------------------------------------------------------------------------------------------------------------------- ---------------------------------------------------…
  10. PLR 202041004 — Governmental Plan
    IRCPrivate Letter RulingsOct 9, 2020
    …--- , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 115522-20 Date: July 16, 2020 State = ------------------------------------- Taxpayer = ---------------------------------------------------------- System A = -------------------------------------- System B = -------…
  11. PLR 200720004 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsMay 18, 2007
    … of § 72 and was held by Taxpayer 1 for a natural person within the meaning of § 72(u) (released as PLR 200018046). 1 Taxpayers represent that the group annu ity contract presently in force is substantially the same as that considered in PLR 200018046; the only changes being the addition of a separate account and modif…
  12. PLR 202435008 — Tax on Reversion of Qualified Plan Assets to Employer
    IRCPrivate Letter RulingsAug 30, 2024★ strong match
    …---- , ID No. ----------------- Telephone Number: ------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 123836-23 Date: June 4, 2024 Legend: Taxpayer = ---------------------------------------------------------------- DB Plan = -------------------------------------------------------------------- DC Plan = ------------…
  13. PLR 201720009 — Definitions and Special Rules
    IRCPrivate Letter RulingsMay 19, 2017related by meaning
    …---------------------------- Telephone Number: --------------------- Refer Reply To: CC:TEGE:EB:QP4 PLR - 123585-16 Date: January 25, 2017 State B = ------------------------ Plan X = -------------------------------------------------------- Plan Y = ------------------------------------------ Plan H = -------------------…
  14. PLR 200548031 — Additional Tax
    IRCPrivate Letter RulingsDec 2, 2005related by meaning
    - - - - -
  15. PLR 202111005 — Exceptions
    IRCPrivate Letter RulingsMar 19, 2021related by meaning
    …--- , ID No. ----------- ------ Telephone Number: ------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 113849-20 Date: December 15, 2020 Legend Company = -------------------------------------------------- LLC = -------------------------------------------------- DB Plan = ---------------------------------------------…
  16. PLR 200717026 — Substantially Equal Payments
    IRCPrivate Letter RulingsApr 27, 2007related by meaning
    , , , , , ,
  17. PLR 201803007 — Definitions and Special Rules
    IRCPrivate Letter RulingsJan 19, 2018related by meaning
    …ct: ----------------------- Telephone Number: ---------------------- Refer Reply To: CC:TEGE:EB:QP2 PLR - 124338-17 Date: October 20, 2017 Order A = -------------------------------------------------------------------------------------------- ---------------- Church C = --------------------------------- Directory D = --…
  18. PLR 202426001 — Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income)
    IRCPrivate Letter RulingsJun 28, 2024
    …------ , ID No. ----------------- Telephone Number: -------------------- Refer Reply To: CC:FIP:B04 PLR - 103975-24 Date: April 3, 2024 Legend Taxpayer = ----------- ------------------------------------------------------------------------ ------------ Date = ------------------------ Dear ---------------- : This letter …
  19. PLR 201945024 — Year of Deduction
    IRCPrivate Letter RulingsNov 8, 2019related by meaning
    …- , ID No. ------------------ Telephone Number: --------------------- Refer Reply To: CC:EEE:EB:QP1 PLR - 129901-18 Date: August 08, 2019 LEGEND Company = ----------------------------------------------- Plan = --------------------------------------------------------------------- Trust = --------------------------------…
  20. PLR 200521037 — Certain Employee Contributions
    IRCPrivate Letter RulingsMay 27, 2005related by meaning
    - -