Ezel / IRS Rulings / 200544009

IRS notice 200544009: Determination pulled for revisions

Number
200544009
Outcome
Other outcome
Document type
Determination Letter
IRS subject
Not Able to Identify Under Present List
Topics
Other topics
Publicly released
November 4, 2005
Source
View Official PDF

Apply this to your situation

This page covers one taxpayer's determination, issued in 2005, which can't be cited as precedent. Ask about your situation and see what the current Code and IRS guidance say, with citations.

Currency note: this determination was released in 2005
Statutory amendments, regulation changes, court decisions, or later IRS guidance may have changed the analysis since then. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, threshold, or position mentioned here.
Not precedent. Under 26 U.S.C. § 6110(k)(3), this written determination may not be used or cited as precedent. It resolved one taxpayer's situation on its specific facts, and identifying details were redacted by the IRS before release. The official IRS release (linked on this page as a PDF) is the authoritative source.
About this page: The plain-English summary and ruling snapshot below were written by Ezel based on the official IRS release. The full text is the IRS's own document.
Transcribed from a scanned original: the IRS released this determination as an image-only PDF. The full text below is a machine transcription, proofread against the scan. Check the original PDF before quoting exact language.
View official IRS release (PDF)

Plain-English summary

The official IRS PDF for number 0544009 says the item was pulled and that new revisions were made. It contains no facts, legal analysis, or substantive ruling. The notice gives no issue date or further explanation.

Ruling snapshot

  • Question: What does the official PDF for 0544009 contain?
  • Outcome: Pulled, with new revisions noted.
  • Key authorities: None stated in this PDF.

Full text (IRS public release)

200544009

PULLED

(NEW REVISIONS MADE)

What does the Code say today, for your facts?

This determination bound one taxpayer and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

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