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.
No determinations match these filters
Try a different search term or clear the filters.
Healthcare scholarship procedures receive advance approval
A private foundation proposed scholarships for healthcare students attending accredited domestic universities, technical colleges, or other qualifying programs. It aimed to improve healthcare in commu…
Refunds follow a two-year period after a partnership case becomes final
Chief Counsel addressed the timing of a court petition involving an administrative adjustment request filed by a partnership. If the petition actually preceded the adjustment request, the court would …
Audit results do not change whether TEFRA procedures apply
Chief Counsel advised that TEFRA partnership procedures would still likely govern the audit in question. Whether an audit is subject to TEFRA is determined at the beginning of the examination based on…
IRS may obtain a non-liable spouse's credit report in a community property state
Chief Counsel concluded that the IRS generally may obtain a credit report for a non-liable spouse in a community property state when collecting the other spouse's tax debt. The report could qualify as…
Parent bankruptcy does not convert a subsidiary's partnership items
Chief Counsel advised that a parent corporation's bankruptcy does not convert the partnership items of a non-bankrupt subsidiary that is itself a partner. The IRS could assess the subsidiary after the…
Restitution and civil assessments each require collection due process rights
Chief Counsel considered a tax period with both a court-ordered restitution assessment and a separate assessment from a civil examination. Although the two assessments relate to the same period and pa…
Tax-adviser error permits a retroactive QEF election
A domestic partnership indirectly owned an active foreign corporation through another foreign corporation. An initial public offering diluted the intermediate corporation's ownership below the level n…
Management-company adviser error permits a retroactive QEF election
A domestic limited liability company indirectly owned an active foreign corporation through another foreign corporation. An initial public offering diluted the intermediate corporation's ownership bel…
IPO dilution and adviser error permit a retroactive QEF election
A domestic partnership indirectly owned an active foreign corporation through another foreign corporation. An initial public offering diluted the intermediate corporation's ownership below the level r…
Taxpayer receives 45 days to file a success-fee safe-harbor statement
A consolidated group acquired a target corporation in a covered stock transaction, and the target paid a success-based advisory fee. The group's timely return treated 70 percent of the fee as deductib…
Offshore wind farm is functionally used within the United States
A partnership planned an offshore wind farm located more than three but less than twelve nautical miles from a state's coast. The turbines, offshore platform, undersea cables, land-based control room,…
Foreign stock purchaser receives more time for a section 338 election
A U.S. parent corporation's controlled foreign corporation acquired all the stock of an unrelated foreign target for cash. The parent intended to make a section 338(g) election, and the relevant retur…
Oil and gas company receives more time for an IDC amortization election
An onshore oil and gas company intended to elect under section 59(e) to deduct its intangible drilling and development costs ratably over sixty months. It failed to make the election by the original r…
Tax-exempt controlled entity receives late-election relief
A corporation wholly owned by a tax-exempt entity was a tax-exempt controlled entity and served as the general partner of a partnership holding real property. It intended to elect under section 168(h)…
Corporation receives 60 days for a tax-exempt controlled entity election
A corporation partly owned and controlled by a tax-exempt shareholder was a tax-exempt controlled entity and served as the general partner of a partnership holding real property. It intended to elect …
Indirectly controlled corporation receives late-election relief
A corporation indirectly controlled through a parent by a tax-exempt organization was a tax-exempt controlled entity and served as the general partner of a partnership holding real property. It intend…
Wholly owned corporation receives late-election relief
A corporation wholly owned by a tax-exempt entity was a tax-exempt controlled entity and served as the general partner of a partnership. It intended to elect under section 168(h)(6)(F)(ii) not to be t…
Tax-exempt parent's subsidiary receives late-election relief
A corporation wholly owned by a tax-exempt parent was a tax-exempt controlled entity and served as the general partner of a partnership holding real property. It intended to elect under section 168(h)…
Nuclear decommissioning fund may pay three broad cost categories
A utility had permanently shut down a nuclear plant and was using a qualified nuclear decommissioning fund. It expected license-termination costs, greenfield demolition and site-restoration costs, and…
Trustees receive 120 days to correct GST exemption allocations
Two decedents created irrevocable trusts for their son, daughter, and descendants and also made gifts to separate trusts for grandchildren. Their accountants incorrectly allocated generation-skipping …
Foreign entity receives 120 days for a disregarded-entity election
A foreign eligible entity wanted to be treated as disregarded from its single owner for federal tax purposes but failed to file Form 8832 on time. The IRS found that the entity satisfied the standards…
Consolidated group receives 60 days for an ADS election
An affiliated corporate group had net operating losses that were about to expire and decided to elect the alternative depreciation system for all tangible depreciable property placed in service during…
Refined coal process and testing support production tax credit
A partnership operated a facility that mixed coal with chemical additives intended to reduce nitrogen oxide and mercury emissions. It asked whether the product qualified as refined coal for the sectio…
Chapter 15 recognition supports bankruptcy debt discharge exclusion
Several domestic subsidiaries participated in foreign insolvency proceedings that restructured and partly forgave debt owed by the U.S. group. A U.S. bankruptcy court recognized the foreign proceeding…
Partnership receives 120 days for a late section 754 election
A partnership intended to make a section 754 election after a partner died and the partnership interest passed to the partner's estate. The partnership omitted the formal election statement, but its t…
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Court-approved trust land sale preserves GST exemption
Two irrevocable trusts created before September 25, 1985 jointly owned contiguous farm property and proposed a coordinated sale to a limited partnership owned by a descendant. The price was supported …
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Retained trust powers keep the grantor's transfer incomplete
A grantor proposed an irrevocable trust with a committee that could direct distributions, while the grantor retained consent, support, and testamentary appointment powers. The IRS concluded that the t…
Reporting errors justify late Roth IRA recharacterization
A retiree intended to place the pretax portion of a retirement-plan distribution in a traditional IRA and the after-tax portion in a Roth IRA. Successive plan recordkeepers overstated her after-tax co…
Mandatory public-plan contributions qualify as employer pick-ups
A state created a governmental defined contribution plan requiring covered employees to contribute 8 percent of compensation through salary reduction, alongside a 6 percent employer contribution. Stat…
Pension plan receives a conditional funding waiver
A company sought a waiver of its pension plan's minimum required contribution after a temporary substantial business hardship reduced cash flow. The IRS approved the waiver but imposed continuing cond…
Pension plan receives a conditional funding waiver
A company sought a waiver of its pension plan's minimum required contribution after a temporary substantial business hardship reduced cash flow. The IRS approved the waiver but imposed continuing cond…
Caregiving and incomplete advice support an IRA rollover waiver
A taxpayer withdrew funds from two IRAs and tried to reinvest them through a trust, believing the transaction would remain an IRA rollover. He missed the 60-day deadline after receiving incomplete inf…
Family emergency and incomplete advice support a rollover waiver
A taxpayer withdrew money from an IRA after an advisor did not explain the additional tax consequences associated with the account's equal annuity payments. He kept the money unused in his bank accoun…
Leadership program grant procedures receive advance approval
A private foundation sought approval for a two-phase educational program intended to prepare college students for professional leadership roles in a religious community. The first phase included study…
Leadership program grant procedures receive advance approval
A private foundation sought approval for a two-phase educational program intended to prepare college students for professional leadership roles in a religious community. The first phase included study…
Leadership program grant procedures receive advance approval
A private foundation sought approval for a two-phase educational program intended to prepare college students for professional leadership roles in a religious community. The first phase included study…
Leadership program grant procedures receive advance approval
A private foundation sought approval for a two-phase educational program intended to prepare college students for professional leadership roles in a religious community. The first phase included study…
Leadership program grant procedures receive advance approval
A private foundation sought approval for a two-phase educational program intended to prepare college students for professional leadership roles in a religious community. The first phase included study…
Leadership program grant procedures receive advance approval
A private foundation sought approval for a two-phase educational program intended to prepare college students for professional leadership roles in a religious community. The first phase included study…
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.