Private Letter Ruling
On November 15, 1988, Allstate submitted a request to the IRS for a ruling on the status of Exclusive Agents for Federal Tax Purposes in advance of introducing its new Neighborhood Exclusive Agent program in 1990.
On June 23, 1989,the IRS published Private Letter Ruling number 8925018 in response to the request.
Download the redacted transcript:
Private Letter Ruling #8925018 (Including transcript of request)