IRS PLR: Extension Granted to Make Written Representation to Elect to Treat Split-Dollar Loan Payments as Noncontingent (IRC §7872)

Sept. 8, 2023, 4:19 PM UTC

The IRS has published a private letter ruling on Section 7872, and Treasury Regulations Section 1.7872-15 and Section 301.9100, regarding extension of time to make a written representation, to elect to treat payments on nonrecourse split-dollar loans as noncontingent. [PLR 202336013]

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