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provision that does not qualify as a statute in the nature of a
workers’ compensation act.14
14The statute in this case is similar to the statute at
issue in Priv. Ltr. Rul. 1998-50-005 (Dec. 11, 1998). The
statute therein provided for “disability coverage to each member
who has at least five years of total service credit and
disability coverage for on-duty illness or injury to each member
who is a law enforcement officer, regardless of length of
service.” Consistent with our opinion herein, the Internal
Revenue Service ruled as follows:
The Statute contains two provisions for the
payment of disability benefits. The first clause
provides “disability coverage to each member who has at
least five years of total service credit.” The second
clause provides “disability coverage for on-duty
illness or injury to each member who is a law
enforcement officer, regardless of length of service.”
The fact that one part of a statute is not a statute in
the nature of a workmen’s compensation act (i.e., the
first clause) does not preclude another part of the
same statute from meeting the requirements of section
104(a)(1) of the Code. This is true notwithstanding
that the same disabilities may qualify for compensation
under either provision. See, Take v. Commissioner, 82
T.C. 630 (1984) aff’d 804 F2d 553 (9th Cir. 1986). The
first clause of the Statute is not a statute in the
nature of a workmen’s compensation act because it
provides benefits regardless of the cause of the
disability to employees with at least five years of
total service credit. The second clause of the Statute
provides compensation to law enforcement officers only
for personal injuries or sickness incurred in the
course of employment and regardless of length of
service. Accordingly, the second clause of the Statute
is a statute in the nature of a workmen’s compensation
act.
Although private letter rulings are not precedent, sec.
6110(k)(3), they do reveal the interpretation put upon the
statute by the agency charged with the responsibility of
administering the revenue laws. Rowan Cos. v. United States, 452
U.S. 247, 261 n.17 (1981); Hanover Bank v. Commissioner, 369 U.S.
672, 686-687 (1962); Estate of Cristofani v. Commissioner, 97
T.C. 74, 84 n.5 (1991); Woods Inv. Co. v. Commissioner, 85 T.C.
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