Ezel / IRS Rulings / 200609016

IRS notice 200609016: Determination pulled and republished as AM 2007-010

Number
200609016
Outcome
Other outcome
Document type
Determination Letter
IRS subject
Definitions
Topics
Entity classification Late election relief (§ 9100)
Publicly released
March 3, 2006
Source
View Official PDF

Apply this to your situation

This page covers one taxpayer's determination, issued in 2006, 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 2006
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 0609016 contains only a notice that the item was pulled and republished as AM 2007-010. It contains no facts, legal analysis, or substantive ruling. The index retains this number and its original classification tags, but this PDF provides no determination to summarize.

Ruling snapshot

  • Question: What does the official PDF for 0609016 contain?
  • Outcome: Pulled and republished as AM 2007-010.
  • Key authorities: None stated in this PDF.

Full text (IRS public release)

200609016

HAS BEEN

PULLED

AND

REPUBLISHED

AS

AM 2007-010

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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