IRS PLR: Trust Identification Number Modified to Version 2020.0 (IRC §1362.04)

Sept. 30, 2025, 3:09 PM UTC

The IRS has published a private letter ruling on Section 1362.04, concluding that the taxpayer’s trust identification number (TIN) is modified, as specified in an earlier supplemental letter. [PLR 202538011]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.

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