Brief Case
Pension Resource
IRS Written Determination · Private Letter Ruling

PLR 200716027

ESOP Loans
Released Apr 20, 2007 · UIL 4975.04-02
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 ↗

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