Ezel / IRS Rulings / 201138046

CCA 201138046: SUV excluded from passenger-automobile depreciation limits based on weight rating

Number
201138046
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Dollar Limitations on Recovery Deductions and Investment Tax Credit for Certain Passenger Automobile
Topics
Income and deductions
Code sections
§ 280F, § 6110
Ruling dated
September 7, 2011
Publicly released
September 23, 2011
Source
View Official PDF

Apply this to your situation

This page covers legal advice the IRS Office of Chief Counsel wrote for IRS staff, issued in 2011, 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 2011
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 is advice from the IRS Office of Chief Counsel to IRS personnel on the facts they presented, 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.
View official IRS release (PDF)

Plain-English summary

Chief Counsel Advice considered whether a taxpayer's SUV was subject to the depreciation limits for passenger automobiles. The advice concluded that the SUV was not a passenger automobile under IRC § 280F(d)(5) because of its gross vehicle weight rating. It therefore was not subject to the limits under IRC § 280F(a) and Rev. Proc. 2004-20. The advice stated that the weight rating and the manufacturer's classification as a car, truck, or van control, rather than the type of chassis.

Ruling snapshot

  • Question: Is the taxpayer's SUV subject to the passenger-automobile depreciation limits under IRC § 280F?
  • Outcome: advice given
  • Key authorities: IRC §§ 280F(a) and 280F(d)(5); Rev. Proc. 2004-20

Full text (IRS public release)

ID: CCA_2011090714094052 Number: 201138046
Release Date: 9/23/2011
Office: ----------------
UILC: 280F.01-00, 280F.05-10

From: ----------------------
Sent: Wednesday, September 07, 2011 2:09:42 PM
To: -------------------
Cc:
Subject: RE: Rev Proc. 2004-20. Truck chassis / auto chassis. ---------------------

Hi ---------- -

Based on our discussion, the taxpayer's --------------------------SUV is not a passenger automobile (as defined in section 280F(d)(5)) based on it's gross vehicle rating of --------, and therefore is not subject to the depreciation limits under section 280F(a) and Rev. Proc. 2004-20. This weight rating and the manufacturer's classification as a car, truck, or van are the controlling factors, not the type of chassis.

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