Ezel / IRS Rulings / 201145018

Advice supported allowing a deduction claim in the Ninth Circuit

Number
201145018
Outcome
Advice
Document type
Chief Counsel Advice
IRS subject
Trade or Business (Deductible v. Not Deductible)
Topics
Income and deductions
Code sections
§ 162, § 6110
Ruling dated
August 3, 2011
Publicly released
November 10, 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's Office advice concerned a deduction claim under IRC § 162. The memo states that the reviewer agreed the claim should be allowed because the matter arose in the Ninth Circuit. The short memo does not provide the underlying facts or explain the specific deduction at issue.

Ruling snapshot

  • Question: Should the deduction claim be allowed under the applicable Ninth Circuit authority?
  • Outcome: Advice given.
  • Key authorities: IRC § 162; 26 U.S.C. § 6110(k)(3)

Full text (IRS public release)

1

ID: CCA_2011080316321548 Number: 201145018
Release Date: 11/10/2011
Office: --------------
UILC: 162.00-00

From: -------------------
Sent: Wednesday, August 03, 2011 4:32:19 PM
To: ------------------------
Cc: -------------------------------------------------------
Subject: RE: 404k deduction ---------

-----------

I think ------------------agrees with you that we should allow the claim because it is in the 9th Circuit.-----------
--------------------------------------------------------------------------------------------------------------------------------------------
--------------------------------------------------------------------------------------------------------------------------------------------
-----------------------------------------------------------------------------------------------------------------------------

What does the Code say today, for your facts?

This advice was written for IRS staff and cannot be cited. Ezel checks the current Internal Revenue Code and IRS guidance against your situation, with citations.

Opens in Ezel Pro.

  • Checks the law as it stands today, not only this page
  • Cites every source it relies on, so you can verify it
  • Chat, drafting and research in one workspace