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Private Letter Ruling
On November 15, 1988, Allstate submitted a request for ruling on status of Exclusive Agents for Federal Tax Purposes to the IRS in advance of introduction of the new program that would be rolled out in 1990.
On June 23, 1989,the IRS published Private Letter Ruling number 8925018 in response to the request.
A transcript is attached for your review:
Private Letter Ruling #8925018 (Including transcript of request)