IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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Mitigation does not reopen an expired refund-claim year on these facts
Chief Counsel Advice addressed a potential refund claim for a closed taxable year. It stated that the statute of limitations had expired and that the mitigation provisions in IRC sections 1311…
Mitigation does not apply when no section 1312 circumstance exists
Chief Counsel Advice addressed whether mitigation could overcome the statute of limitations for an employer's refund claim. It agreed that none of the section 1312 circumstances of adjustment…
Residual-value insurance contract is not insurance for federal tax purposes
The IRS concluded that a contract labeled as insurance against market decline was not a contract of insurance for federal income tax purposes. The contract protected against a lower-than-predicted…
PLR 1144001: IRS approves tax treatment for a modified personal residence trust
The taxpayer transferred a residence to a trust intended to qualify as a qualified personal residence trust. The taxpayer later proposed modifying and restating the trust so the taxpayer's children…
PLR 1142021: Late election relief granted for Canadian retirement accounts
A former Canadian resident who became a U.S. resident had two Canadian retirement accounts. The taxpayer's first accountant did not advise the taxpayer to make the election under the U.S.-Canada…
PLR 1141007: Planned finance company qualifies as a cooperative corporation
A group of separately organized member firms planned to form a finance company that would provide treasury services, loans, and credit support to the firms and their affiliates. The proposed company…
PLR 1140003: REIT granted more time to make a consent dividend election
A real estate investment trust asked for more time to make a consent dividend election after its tax return included forms with the wrong entities identified as the shareholder and corporation. The…
CCA 1138044: An individual representative may substitute another representative on Form 2848
Chief Counsel Advice addressed whether a taxpayer can give a large firm the power to change the taxpayer's representative on Form 2848. The advice stated that a taxpayer may authorize an individual…
CCA 1138038: Foreign professional contacting a U.S. revenue officer is representing in the United States
Chief Counsel Advice addressed where representation occurs when a foreign attorney or accountant contacts an IRS revenue officer in the United States. The advice stated that the representation is…
CCA 1138032: Indemnity agreement for an erroneous refund must cap IRS liability
Chief Counsel Advice addressed a revised indemnity agreement connected with an erroneous refund. The advice stated that an agreement capping the IRS's liability at the refund amount complied with…
PLR 1138029: Cooperative crop payments qualify as per-unit retain allocations paid in money
The IRS ruled for a farmers' marketing cooperative on two questions about payments made to members for crops. The cash crop payments qualified as per-unit retain allocations paid in money under IRC…
PLR 1138012: IRS grants extra time to elect U.S. tax deferral for a Canadian retirement plan
A U.S. resident owned a Canadian Registered Retirement Savings Plan and had not made the election required to defer U.S. tax on income accruing in the plan under Article XVIII(7) of the U.S.-Canada…
PLR 1138004: IRS grants extra time to elect U.S. tax deferral for a Canadian RRSP
A former Canadian resident who became a U.S. resident owned a Canadian Registered Retirement Savings Plan and had not made the election to defer U.S. tax on income accrued in the plan. The taxpayer…
PLR 1138002: IRS treats cooperative grain payments as per-unit retain allocations for section 199 purposes
A farmers' cooperative asked how cash payments for grain purchased from its members should be treated under the cooperative tax rules and for the section 199 domestic production activities…
PLR 1135002: IRS approves a REIT's two-class stock structure and related fees
A proposed real estate investment trust asked whether issuing retail and institutional classes of common stock with different distribution fees would create preferential dividends, affect its REIT…
PLR 1132016: Sports programming business is not predominantly an intangible property business
The IRS ruled that a corporation producing and transmitting sports programming was not conducting a trade or business consisting predominantly of developing or holding intangibles for sale or…
PLR 1132007: Canadian retirement plan election granted a late-filing extension
The IRS granted a Canadian resident who became a U.S. resident more time to elect deferred U.S. tax treatment for income in a Canadian Registered Retirement Savings Plan. The taxpayer missed the…
PLR 1132006: Late commercial revitalization deduction election treated as timely
The IRS granted a partnership more time to make the election for a commercial revitalization deduction tied to a rehabilitated building in a renewal community. The partnership had filed its return…
PLR 1131020: IRS granted more time to make elections for Canadian retirement plans
Two taxpayers who moved from Canada to the United States had Canadian Registered Retirement Savings Plans and had not made the election to defer U.S. taxation on accrued income. The IRS found that…
PLR 1131017: IRS granted more time to make an election for Canadian RRSP accounts
A U.S. resident with Canadian Registered Retirement Savings Plan accounts asked for more time to make the election that defers U.S. taxation on income accrued in those accounts. The taxpayer had…
PLR 1131008: IRS allowed independent-producer treatment despite a related retailer
An oil and gas exploration company was part of a consolidated group that also included a related natural-gas retailer. The producer sold its production to unrelated persons, and the retailer bought…
PLR 1131006: IRS approved a QPRT modification and related gift treatment
A person had transferred a residence to a qualified personal residence trust and retained a term interest to occupy it. The trust beneficiaries proposed modifying and restating the trust to let them…
IRS revoked an organization's tax-exempt status because its scholarship program served private family interests
The IRS issued a final adverse determination revoking an organization's exemption under section 501(c)(3). The organization operated a scholarship program limited to descendants of immigrants…
PLR 1129017: QPRT modification avoids section 2702 treatment and creates a gift
A grantor created a qualified personal residence trust (QPRT) that held the grantor's home for a retained term, with the grantor's children as remainder beneficiaries. The children proposed…
CCA 1128024: IRS addresses points and bundled services under the indoor tanning excise tax
Chief Counsel Advice addressed whether reward points, bonus credits, and similar devices are subject to the 10 percent indoor tanning services excise tax under IRC § 5000B. The memorandum concludes…
PLR 1126018: Extension granted for a Canadian RRSP tax deferral election
The IRS granted a U.S. resident and citizen more time to elect under Rev. Proc. 2002-23 to defer U.S. federal income taxation on income accrued in Canadian Registered Retirement Savings Plans. The…
PLR 1126013: Married taxpayers received more time to make Canadian RRSP elections
Two taxpayers who had moved from Canada to the United States asked for more time to elect under Rev. Proc. 2002-23 to defer U.S. tax on income accrued in their Canadian Registered Retirement Savings…
PLR 1126012: Grain payments by a cooperative were treated as per-unit retains
A farmers’ cooperative asked whether cash payments it made to members and other participating patrons for grain qualified as per-unit retain allocations paid in money. The IRS concluded that the…
CCA 1125040: Section 1341 does not support the taxpayer’s refund request
Chief Counsel concurred that IRC § 1341 did not apply to the situation presented and that the taxpayer’s refund request should be denied. The advice states that the taxpayer did not meet either the…
CCA 1125034: Equitable recoupment requires a timely claim to offset
Chief Counsel considered a situation in which a taxpayer had paid a tax liability twice but did not discover the overpayment until the refund statute had closed. The advice states that equitable…
CCA 1125021: Proposed contact with Appeals should include the taxpayer
Chief Counsel Advice addressed a proposed communication to an Appeals officer about information relevant to a matter under review. The advice stated that sending the information directly to the…
CCA 1125018: No automatic reporting requirement was identified
Chief Counsel Advice addressed whether there was an automatic reporting requirement for information concerning an individual. The advice stated that it was not aware of an automatic requirement,…
PLR 1123024: IRS grants more time for Canada treaty elections on foreign retirement plans
Two people who became U.S. residents after living in Canada had not made the elections required to defer U.S. tax on income accrued in their Canadian RRSPs and a DPSP. The IRS granted them 60 days…
PLR 1120008: grain payments treated as per-unit retains paid in money
The IRS considered whether a grain marketing cooperative's cash payments to members and other participating patrons were per-unit retain allocations paid in money. The ruling concluded that the…
CCA 1119032: tribal council member compensation is not subject to SECA tax
Chief Counsel advised that compensation paid to an elected Indian tribal council member for council services is not subject to self-employment tax. Revenue Ruling 59-354 treats those services as…
CCA 1119031: the Code includes the Totalization Agreement exception
Chief Counsel made a slight modification to an earlier discussion of self-employment tax for a nonresident alien. The modification states that the Internal Revenue Code includes the exception for a…
PLR 1119025: REIT may allocate certain fees and expenses by share class without causing preferential dividends
A real estate investment trust asked whether allocating certain class-specific expenses and a performance-based advisory fee between two classes of shares would cause dividends paid to either class…
PLR 1119004: IRS approved the division of a QTIP trust and the renunciation of one resulting interest
A decedent's estate had elected QTIP treatment for a marital trust benefiting the surviving spouse, with the remainder passing to two family trusts. The trustees planned to divide the marital trust…
PLR 1118014: IRS approves a trust amendment involving a residence term interest and gift tax
The IRS considered a proposed amendment and restatement of a trust holding a residence. A daughter would exercise a power of appointment to grant her mother a new term interest in the residence,…
PLR 1118009: IRS treats cooperative grain payments as per-unit retains paid in money
The IRS considered a farmers' cooperative that marketed grain for members and other participating patrons. The cooperative paid farmers market-based amounts when it acquired grain and later paid…
PLR 1118007: IRS approves a trust severance and disclaimer plan involving QTIP property
The IRS considered a surviving spouse's proposed disclaimer of an interest in part of a QTIP marital trust after a state-court severance. The spouse planned to disclaim the interest in one new…
TAM 1117027: A managed-care HMO was taxable as an insurance company
The IRS considered whether a managed-care HMO was subject to the insurance-company tax rules in Part II of Subchapter L. The HMO arranged health care through provider networks, received fixed…
PLR 1117021: Tax refund interest was interest, while related gain was not subject to withholding
The IRS ruled on the tax treatment of anticipated federal and state tax refunds held through a liquidating trust for creditors of bankrupt companies. It concluded that stated interest on the refund…
PLR 1117006: Tax refund interest and withholding on related gain
The IRS considered a bankruptcy-related liquidating trust that would hold tax refund claims and distribute the proceeds to creditors, many of whom could be non-U.S. persons. The IRS ruled that…
IRS treats a cooperative's grain payments as per-unit retains for section 199
The IRS considered how a farmers’ cooperative should treat cash payments made to members and contract patrons for grain that the cooperative marketed. The IRS ruled that the payments were per-unit…
IRS approves cooperative grain-payment and net operating loss treatment
The IRS considered a grain cooperative’s treatment of cash payments to members and participating patrons, along with the effect of passing through the cooperative’s section 199 deduction in a year…
PLR 1114018: IRS grants an extension to make an insurance company election
The IRS granted a property and casualty insurance company 60 days from the ruling date to make an election to be taxed under IRC § 831(b)(2)(A). The company had intended to make the election but did…
PLR 1114015: IRS treats risk retention group payments as deductible insurance premiums
The IRS ruled that payments by a medical practice to a proposed risk retention group for medical malpractice and extended reporting coverage would qualify as insurance premiums deductible as…
CCA 1112015: Notice 94-93 may not control a cash and promissory-note transfer
Chief Counsel advised that Notice 94-93 did not appear to control a transaction in which shareholders transferred or sold parent stock to a subsidiary solely for promissory notes and cash, without…
CCA 1112011: Partnerships must withhold on FDAP paid to nonresident aliens
Chief Counsel advised that a partnership must withhold under sections 1441 and 1442 when it pays fixed or determinable annual or periodic income to a nonresident alien. The advice states that this…
CCA 1112009: Form 2848 was invalid after an officer left the organization
Chief Counsel agreed that Form 2848 was invalid because the person identified on it was no longer a bona fide officer of the organization. The release does not identify a Code section supporting the…
CCA 1109027: SECA treatment under a totalization agreement falls under IRC § 1402(b)
Chief Counsel advice agreed that the provision governing self-employment contributions under a totalization agreement is IRC § 1402(b). The one-line email response addressed the treatment of SECA,…
PLR 1109017: The IRS withdrew three prior rulings on borrowed shares and constructive sales
The IRS withdrew three rulings in private letter ruling 200440005 concerning the delivery of borrowed shares to close out two financial contracts. The withdrawn rulings had concluded that the…
PLR 1109003: The IRS approved a dual-class REIT structure with different distribution fees
A non-listed real estate investment trust (REIT) planned to issue two classes of common stock. One class would bear a distribution fee, while the other would not, and both classes would receive the…
CCA 1108029: Timber basis must be tracked separately from land basis
The Office of Chief Counsel addressed how a taxpayer computes gain on timber sold from land the taxpayer owns. It advised that the taxpayer must maintain a basis for the timber separately from the…
CCA 1107019: IRS should promptly return erroneous direct-debit collections
Chief Counsel advised on the IRS's obligations when it makes an erroneous debit under a direct debit installment agreement. Electronic payment rules generally require the taxpayer's account to be…
CCA 1105041: Presentation materials explain third-party authorizations and bypassing representatives
Chief Counsel advice supplied presentation materials about third-party authorizations used in dealings with the IRS. The materials distinguish tax information authorizations from powers of attorney,…
CCA 1105037: Restitution for Title 26 tax violations may be assessed as tax
Chief Counsel advice summarized legislation concerning restitution in criminal tax cases. It stated that the Act amended IRC § 6201 to let the IRS assess and collect court-ordered restitution for…
PLR 1105020: IRS grants more time to make an insurance-company tax election
An affiliated group's captive insurance company asked for more time to elect the alternative tax under IRC § 831(b). The group said its accounting firm incorrectly compared total earned premiums…
PLR 1105015: IRS treats a cooperative's grain payments as per-unit retains paid in money
A farmers' cooperative asked whether cash payments to members and other participating patrons for grain qualified as per-unit retain allocations paid in money. The IRS ruled that the payments met…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.