Brief Case
Pension Resource
IRS Written Determination · Private Letter Ruling

PLR 200548031

Additional Tax
Released Dec 2, 2005 · UIL 4971.02-00
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 ↗

- - - - -