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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Historic preservation matching-grant set-aside receives approval
A private foundation proposed setting aside a matching grant equal to one-third of the estimated cost of restoring the exterior of a historically and culturally significant building listed on the…
Farmers' market denied Section 501(c)(5) status
A nonprofit operated a year-round farmers' market where member vendors paid membership and stall fees to sell locally produced food, crafts, and other goods. The organization argued that its members…
Marina social club lost exemption over leasing and nonmember income
A marina organization had been recognized as a Section 501(c)(7) boating social club. Members owned boat slips, and the organization actively arranged rentals of unused slips and storage space to…
Online gaming community denied Section 501(c)(3) status
An organization operated online game servers, moderated chat, contests, radio shows, and occasional in-person meetups intended to connect LGBTQ people and allies in a supportive environment. Its…
Parties received 45 days to make a late Section 336(e) election
An individual bought all the stock of an S corporation from its shareholder for cash. The parties intended to elect under Section 336(e) to treat the qualified stock disposition as an asset…
S corporation status preserved after five trusts missed elections
Shareholders transferred S corporation stock to five trusts on three different dates. Three trusts qualified to elect as qualified subchapter S trusts, and two qualified to elect as electing small…
Foreign entity received 120 days for a late disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner for federal tax purposes but did not file Form 8832 on time. The IRS concluded that the entity met the standards for…
Foreign entity received 120 days for a late disregarded-entity election
A foreign eligible entity formed under the laws of a U.S. territory intended to be treated as disregarded from its owner for federal tax purposes but did not file Form 8832 on time. The IRS…
S status preserved and late QSub election allowed
An S corporation owned all the stock of a subsidiary and consistently treated it as a qualified subchapter S subsidiary, but failed to file Form 8869. Separately, three trusts holding all of the…
Utility's post-exchange liability accounting met normalization rules
Two regulated electric utilities planned to exchange transmission and distribution assets in a transaction expected largely to qualify for tax deferral under Section 1031. Each utility would remove…
Utility's post-exchange liability accounting met normalization rules
Two regulated electric utilities planned to exchange transmission and distribution assets in a transaction expected largely to qualify for tax deferral under Section 1031. Each utility would remove…
S status preserved and late ESBT and QSub elections allowed
An S corporation's election terminated when a trust inherited shares and its trustee failed to make a timely electing small business trust election. The corporation had also consistently treated one…
S status preserved after trust missed its ESBT election
A grantor trust held stock in an S corporation. After the grantor died, the trustee intended the trust to remain an eligible shareholder but failed to make a timely electing small business trust…
S status preserved after trust missed its ESBT election
A grantor trust held stock in an S corporation. After the grantor died, the trustee intended the trust to remain an eligible shareholder but failed to make a timely electing small business trust…
S status preserved after trust missed its ESBT election
A grantor trust held stock in an S corporation. After the grantor died, the trustee intended the trust to remain an eligible shareholder but failed to make a timely electing small business trust…
Wildlife habitat property set-aside receives approval
A private foundation devoted to wildlife, nature conservation, and balanced ecology wanted to acquire property near important waterways to protect habitat from commercial development. It had tried…
Historic theater matching-grant set-aside receives approval
A private foundation proposed a matching grant equal to about one-third of the estimated cost of restoring a historic theater listed on the National Register of Historic Places. The recipient public…
Private foundation scholarship procedures receive advance approval
A private foundation proposed a scholarship program for qualifying students pursuing post-high-school education. Awards could cover tuition, required fees, books, supplies, equipment, and room and…
Architecture travel-research grant procedures receive approval
A private foundation proposed an annual, nonrenewable travel and research grant for graduate students in architecture, historic preservation, and urban design. Applicants had to attend one of a…
Employer-related scholarship procedures receive approval
A private foundation proposed college scholarships for children and certain other relatives of employees of a company and its subsidiaries. An outside organization would select recipients through a…
Organization denied exemption after incomplete application
An organization applied for Section 501(c)(3) status and described fundraising at professional sporting events, services for children seeking their first jobs, and benefits for families affected by…
Informal refund claim may matter for identity-theft levy repayment
Chief Counsel advised on repaying levy proceeds to an identity-theft victim when the normal refund claim deadline might be a problem. The applicable Internal Revenue Manual provision says repayment…
Mitigation may permit NOL carryback refunds for closed years
Two taxpayers carried net operating losses forward without electing to waive the required carryback periods. Examination of an open year uncovered the errors, but the earlier years that should have…
S status preserved after three trusts missed QSST elections
Three trusts received shares in an S corporation, but their beneficiaries failed to make timely qualified subchapter S trust elections. The trusts were therefore ineligible shareholders and the…
S status preserved after three trusts missed QSST elections
Three trusts received shares in an S corporation, but their beneficiaries failed to make timely qualified subchapter S trust elections. The trusts were therefore ineligible shareholders and the…
Lower-tier partnership received 120 days for late Section 754 election
A partner in an upper-tier partnership died. The upper-tier partnership timely elected under Section 754, but a lower-tier partnership in which it held an interest inadvertently failed to make the…
Pension plan receives five-year amortization extension
A pension plan requested an extension of the periods for amortizing specified unfunded liabilities. Its actuary certified that without relief the plan would have an accumulated funding deficiency,…
60-day rollover deadline waived after reliance on spouse
A retiree received a lump-sum distribution from an employer's employee stock ownership plan. She deposited the check in a joint credit union account, then moved the portion intended for an IRA into…
Taxi-driver member benefit plan denied exemption
An organization for taxi drivers offered networking, road-test guidance, driving-application help, and free finance courses. It also operated a paid social plan described as life insurance for…
High school scholarship procedures receive advance approval
A private foundation proposed annual scholarships for high school students attending public or private schools in a specified county. Awards would pay tuition and fees, and the program would be…
Cattle breeders' show chapter did not serve a charitable public purpose
A local chapter of cattle breeders sought recognition as a Section 501(c)(3) charity. It was formed so a small group of members could participate in an annual national show and exhibit their own…
Hunting and fishing organization denied Section 501(c)(3) status
A hunting and fishing organization promoted sportsmanship and supported programs for young people, disabled people, and women. Its activities included hunter safety, trapper education, archery and…
Employment tax adjustment may be filed after year-end if same-year conditions are met
Chief Counsel clarified when an employer may correct overwithheld income tax and Additional Medicare Tax. A refund claim generally is unavailable for tax actually withheld, except to correct an…
Identity-theft refund claim is limited to two years from payment
Taxpayers affected by identity theft sought a refund after the IRS offset one refund against a balance connected to a return filed by the thief. Because the taxpayers had no filing requirement,…
Settlement Trust disposition increase is a tax, not a penalty
Chief Counsel addressed an Alaska Native Settlement Trust election under Section 247(g). It concluded that the additional 10 percent due when contributed property is disposed of is a tax, not a…
Taxpayer may revoke elections against additional first-year depreciation
A parent corporation and its subsidiaries elected not to claim additional first-year depreciation for several classes of qualified property in three tax years. The tax department had focused on…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Taxpayer receives extension for success-based-fee safe harbor election
A corporation incurred a success-based financial advisory fee when it acquired another company's stock. The taxpayer relied on a return preparer to advise it about elections, but neither the…
Circular foreign branch transfer steps are recast as direct contributions
A public corporation proposed moving assets and liabilities from several foreign branches into a foreign partnership through a long series of sales, notes, cash movements, and contributions among…
Taxpayer receives extension for alternative minimum tax credit election
A consolidated corporate group had unused alternative minimum tax credits from years before 2006 but failed to elect the Section 168(k)(4) regime for three rounds of extension property. The group's…
Corporation receives relief for late S election
A corporation intended to be an S corporation from its formation date but inadvertently failed to file Form 2553 on time. Its original shareholder later transferred shares to two trusts whose…
Employer receives extension to update separate-line-of-business notices
An employer historically tested its retirement plans using two qualified separate lines of business. After acquisitions and employee transfers changed its controlled group, it relied on legal advice…
Government deferred compensation plan qualifies under Section 457(b)
A political subdivision adopted a deferred compensation plan for employees and independent contractors. The plan provided for pre-tax and Roth deferrals, contribution limits and catch-ups, required…
Partnership-style operating agreement caused inadvertent S termination
A limited liability company elected S corporation status but later adopted operating agreements containing partnership-style allocation and liquidation provisions. When a second shareholder acquired…
Transition-tax income will not end partnership treatment if it alone causes failure
A publicly traded partnership indirectly controlled several foreign corporations. The one-time Section 965 inclusion enacted in 2017 could cause the partnership to miss Section 7704's requirement…
Foreign entity receives extension for disregarded-entity election
A wholly owned foreign entity intended to be treated as a disregarded entity from its formation date but failed to file Form 8832 on time. The entity represented that it acted reasonably and in good…
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.