IRS PLR: Trust’s Income, Contributions Are Excluded From Tax, Trust Not Required to File Annual Income Tax Return (IRC §106)

June 30, 2023, 5:30 PM UTC

The IRS has published a private letter ruling on Section 105, Section 106, Section 115, Section 6012, and Treasury Regulation Section 301.7701 regarding contributions by employer to accident and health plans. [PLR 202326003]

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