Brief Case
Pension Resource
IRS Written Determination · Private Letter Ruling

PLR 199952042

Year of Inclusion in Gross Income
Released Dec 31, 1999 · UIL 457.01-00, 457.05-00
A private letter ruling applies only to the taxpayer who requested it and may not be used or cited as precedent (I.R.C. § 6110(k)(3)).
IRS PDF ↗
The IRS published this ruling as a scanned image without searchable text. Use the IRS PDF link above to read it.
Cited by