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Category: Main/Internal Revenue Service/Private Letter Rulings

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Private Letter Ruling 200345043 (August 13, 2003) 
Description: Private letter ruling discusses effect on a governmental plan of having contributing employer privatized.
Added on: Oct 09, 2004 Hits: 1301
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Legalbitstream  Popular
Description: Includes court cases, Revenue Rulings, Revenue Procedures, Private Letter Rulings, Actions on Decisions, US Income Tax Treaties, and many other IRS materials, back to 1990.
Added on: Sep 22, 2003 Hits: 3729 Rating: 9 (1 Vote)
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Uncle Fed for Tax Professionals 
Description: Includes selected files from 1994-the present, in both HTML (Web page) and pdf formats.
Added on: Nov 28, 2001 Hits: 2833 Rating: 9 (2 Votes)
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IRS Letter Ruling 200108010 Concerning Domestic Partner Health Benefits 
Description: Provides a guide to the legal, income tax, and employment tax issues that arise for employers, employees, and the fund when a multiemployer fund provides health benefits to domestic partners.
Added on: Oct 09, 2004 Hits: 2592
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IRS Source Documents on BenefitsLink  Popular
Description: Includes text of a number of revenue rulings, revenue procedures, and other IRS documents.
Added on: Jun 30, 2000 Hits: 5107 Rating: 10 (1 Vote)
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Technical Advice Memorandum 199903032 
Description: Technical Advice Memorandum discussing the tax consequences of a failed section 457 plan.
Added on: Oct 09, 2004 Hits: 1691
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IRS Ruling on Excess Benefit Plans 
Description: Ruling issued to the New York State & Local Retirement Systems regarding the taxation of an excess benefit plan.
Added on: Oct 09, 2004 Hits: 1766
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Chief Counsel's Written Determinations 
Description: Private Letter Rulings, Technical Advice Memorandums, and Chief Counsel Advice, beginning in 1999.
Added on: Feb 01, 2004 Hits: 988
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Private Letter Rulings, beginning in 1999  Popular
Description:
Added on: Jan 22, 2004 Hits: 4801 Rating: 5 (2 Votes)
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