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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Paver trucks and trailers are taxable highway vehicles
A manufacturer sold truck- and trailer-mounted pavers that carried resurfacing materials from local storage sites to jobsites, mixed or continually agitated the materials, and spread them on…
Retiree health trust may fund active-employee benefits without reversion tax
An employer maintained a voluntary employees' beneficiary association trust holding assets for retiree health benefits. It proposed amending the trust to segregate a redacted amount and use it…
Retiree health trust payouts avoid the welfare-fund reversion tax
A tax-exempt organization maintained a voluntary employees' beneficiary association that funded medical benefits for retirees and their dependents. The organization planned to dissolve after paying…
Prescribed medical device qualifies for the retail exemption
A manufacturer asked whether a redacted medical device was exempt from the medical device excise tax as a product generally purchased by the public at retail for individual use. The device did not…
Farm-use semitrailer body is exempt from retail excise tax
A manufacturer designed a semitrailer to haul and unload feed, seed, fertilizer, and similar agricultural materials on farms and fields. Its alloy-aluminum construction, sealed lightweight moving…
Welfare-benefit trust reversion avoids excise tax and UBIT
A § 501(c)(3) charity sponsored a tax-exempt voluntary employees' beneficiary association that provided health and death benefits. After terminating the trust and making one-time payments to…
Recovery equipment is excluded from heavy truck excise tax base
A manufacturer sold heavy recovery vehicles that were subject to the retail excise tax under IRC § 4051. It asked whether amounts charged for installed boom assemblies, winches, outriggers, a…
Medical device leases qualify for excise tax limitation
A medical device manufacturer leased taxable devices directly to end users, with title transferring under a payment plan when use continued beyond a specified period. The IRS concluded that these…
VEBA may shift retiree-life reserves to retiree-health benefits without tax
An employer's voluntary employees' beneficiary association held reserves accumulated before 1984 to provide life insurance for union-represented retirees. The employer proposed moving the assets to…
VEBA may shift pre- and post-DEFRA reserves to retiree-health benefits
An employer's voluntary employees' beneficiary association held retiree-life reserves that were mostly accumulated before 1986 but might include later contributions. The employer proposed moving…
Payments restoring embezzled plan assets qualify as restorative payments
An administrator's principal embezzled assets from an employer's profit-sharing plan. Recoveries from financial institutions, a surety bond, and the perpetrator restored part of the loss, and the…
IRA penalty waived, but annuities use different life expectancies
An IRA owner's longtime friend inherited interests in several annuities after litigation with other claimed beneficiaries froze the account and delayed required minimum distributions. The IRS found…
IRA penalty waived, but annuity uses another beneficiary's life expectancy
A decedent's former spouse became entitled to part of an IRA annuity after litigation among competing beneficiaries froze the account and delayed required minimum distributions. The IRS found that…
Court-approved IRA settlement avoided gift, income, and excise taxes
After two IRA owners died, a beneficiary, an estate, and a charity litigated who owned the inherited accounts. A mediated court-approved settlement determined that the estate and charity had owned…
Pension surplus may return to employer without reversion tax
A company terminated a defined benefit pension plan and contributed an estimated amount needed to buy an annuity covering all benefits. After all participant liabilities were satisfied, money…
Annuity death benefits qualified as direct IRA transfers despite incorrect forms
A decedent's trust was the beneficiary of four annuities held in an IRA. The investment adviser's assistant mistakenly completed claim forms requesting checks payable to the trust instead of direct…
ESOP loan share-release failure triggered prohibited-transaction excise taxes
An employer financed its employee stock ownership plan's purchase of company shares, but the plan released pledged shares using a principal-only method instead of the principal-and-interest method…
Mistaken pension overcontribution could return without reversion excise tax
An employer contributed money to fully fund the standard termination of its defined benefit pension plan but mistakenly omitted a plan money-market account when measuring existing assets. After all…
Medical-device fabricator is not treated as the excise-tax manufacturer
One company physically produced a taxable medical device for another company under an irrevocable license agreement. The agreement transferred the relevant U.S. intellectual-property rights, gave…
ESOP loan prepayment and share transfer avoid prohibited-transaction treatment
A shareholder sold company stock to an employee stock ownership plan in exchange for a nonrecourse note secured by the acquired shares. Years later, an asset-sale agreement required the company to…
Funding-waiver cases close while section 4971 tax is conditionally waived
A financially distressed private manufacturer had failed to satisfy its pension plan's minimum funding standard for three plan years and sought plan termination through the Pension Benefit Guaranty…
Retroactive revocation upheld for debt-management marketer
A tax-exempt organization originally represented that it would educate the public about money management and assist predominantly low-income people through information, counseling, and budget…
Excise tax waivers granted for unpaid pension contributions
The IRS granted waivers of the 100 percent excise tax under section 4971(b) for four plans' unpaid minimum required contributions for the plan year ending December 31, 2011. The company had filed…
IRS consents to a regulated investment company's revocation of its taxable-year election
The IRS granted a regulated investment company's request to revoke its election under IRC § 4982(e)(4)(A) to use its taxable year instead of the one-year period ending October 31 when calculating…
Chassis assembly scenarios subject to excise tax
Chief Counsel advised that assembling highway-truck chassis from new and used components generally creates a taxable article and triggers the excise tax under IRC § 4051. The advice covered four…
PLR 1351005: VFR helicopter flights for offshore oil and gas work qualify for a tax exemption
A helicopter operator flew people, equipment, and supplies to offshore oil rigs. It asked whether its flights qualified for the helicopter exemption from the air transportation taxes under IRC §…
PLR 1351002: foreign-assembled convenience kits receive medical device tax treatment
A manufacturer assembled convenience kits partly in the United States and partly at a foreign kitting facility, while retaining title to the components and finished kits. The IRS concluded that the…
TAM 1348010: IRS treats finished buss cables as taxable bow accessories
The IRS considered whether a finished buss cable for a compound bow is a taxable part or accessory under IRC § 4161(b)(1)(B)(i). The cable is made from polyethylene fiber, sold in standard lengths…
PLR 1336020: Physician is not a disqualified person under the excess benefit rules
An exempt healthcare organization asked whether a physician recruited to provide medical services and emergency call coverage was a disqualified person under section 4958. The IRS considered the…
PLR 1322040: IRS says a vessel owner need not register or file Form 720-CS when a manager operates the vessel
The IRS ruled that a company owning a petroleum vessel was not required to register as a vessel operator under section 4101. The company had no employees and had hired a separate manager to operate…
CCA 1312044: the IRS could refund a larger TETR overpayment than requested
Chief Counsel advised that, in a timely filed telephone excise tax refund, or TETR, request, the IRS could issue a refund larger than the amount the taxpayer requested if the IRS determined that the…
CCA 1312035: excise tax could be assessed for open years of a continuing transaction
Chief Counsel advised that a continuing transaction could support assessment of the IRC § 4975 excise tax for taxable years that remained open under the statute of limitations. The expiration of the…
CCA 1306019: CCA applies the heavy-truck excise tax to renovated chassis
Chief Counsel advice considered when renovating a used highway truck chassis creates a new taxable article for purposes of the 12% retail excise tax. In the first scenario, the cost of repairs and…
PLR 1305004: IRS consents to RICs revoking their section 4982 election
Thirty-seven regulated investment companies asked to revoke elections under IRC § 4982(e)(4)(A). Those elections allowed them to use their taxable years instead of the one-year period ending October…
CCA 1251012: CCA addresses wagering tax liability for a bookmaker using an offshore data service
Chief Counsel advice considered whether the wagering excise tax applies when a United States bookmaker uses a foreign company to receive and maintain bettors' wagering information. The foreign…
CCA 1245019: Seaplane flights did not qualify for the air transportation tax exemption
Chief Counsel Advice concluded that section 4261(i) did not exempt certain seaplane transportation payments from federal air transportation excise taxes. The provider's flights took off from and…
CCA 1245018: Imported leased trucks were subject to the section 4051 tax
Chief Counsel Advice concluded that a U.S. company's use of an imported truck leased from a foreign corporation was subject to the section 4051 retail excise tax. A temporary importation bond did…
PLR 1243021: IRS waives excise tax for late notices to alternate payees and unions
A company froze future pension benefit accruals and gave the required notices to affected employees, but not to certain alternate payees and unions. The company said it relied on experienced pension…
CCA 1242011: Alaska municipalities are subject to wagering and occupational taxes
This Chief Counsel Advice concludes that Alaska municipalities are not agencies of a state for purposes of the wagering exemption in IRC § 4402(3). As a result, Alaska municipalities that engage in…
CCA 1233015: IRS distinguishes taxable Alaska bush flights from exempt sightseeing and rural-airport segments
Chief Counsel advised on the federal excise-tax treatment of six types of Alaska air services using small float planes. It concluded that flightseeing tours and two bear-viewing tours were not…
PLR 1232022: IRS approves transfer of excess welfare-fund assets for retiree medical benefits
An employer's welfare benefit fund held assets supporting post-retirement life insurance for collectively bargained employees. The fund planned to buy a guaranteed life insurance policy and transfer…
PLR 1228048: IRS conditionally waives pension-plan excise taxes while closing a funding-waiver case
The IRS closed a company's request for a waiver of the minimum funding standard after the request was withdrawn. It separately granted conditional waivers of the 100 percent excise tax under IRC §…
CCA 1226024: Advice addresses fuel and air transportation taxes for fractional aircraft flights
Chief Counsel advice considers whether flights in a fractional aircraft ownership arrangement are subject to fuel tax under IRC § 4043 or air transportation tax under § 4261. It concludes that the…
PLR 1226015: IRS says employee reward travel points are not taxable transportation payments
The IRS rules that air transportation excise tax under IRC § 4261 does not apply when airline employees redeem employer-awarded reward points for specified travel or when the points are awarded. The…
CCA 1212013: IRS advises on correcting prohibited transactions involving a plan
The Office of Chief Counsel advised on how to identify and correct possible prohibited transactions involving a plan, limited partnerships, and compensation paid to a taxpayer. It stated that the…
CCA 1212011: IRS distinguishes continuation coverage from special enrollment rights
The Office of Chief Counsel explained the difference between continuation coverage and other health plan enrollment rules. It stated that section 4980B concerns an individual's ability to continue…
CCA 1211010: A refund is available for OSLTF tax on aviation fuel supplied to foreign-trade aircraft
Chief Counsel advice addresses the Oil Spill Liability Trust Fund tax on aviation fuel placed in a foreign trade zone or customs bonded warehouse. The advice concludes that the tax applies when the…
CCA 1210026: Aircraft management fees subject to transportation tax
Chief Counsel advice analyzes whether an aircraft management company has possession, command, and control of an aircraft in three related fact patterns. It concludes that control of the pilots is a…
PLR 1202006: IRS permits regulated investment companies to revoke a tax-year election
The IRS consented to the revocation of elections made by several regulated investment companies under IRC § 4982(e)(4)(A). The elections had allowed the funds to use their tax year instead of the…
PLR 1150037: IRA transfer after divorce and limits on distributions
A former spouse was awarded one-half of an IRA under a divorce agreement and judgment. The taxpayer planned to transfer that interest into an IRA in her own name and give the custodian written…
PLR 1147032: Excess plan assets may transfer to a qualified replacement 401(k) plan
An employer planned to terminate a defined benefit plan and transfer excess assets to an amended safe-harbor 401(k) plan. The IRS ruled that a direct transfer meeting the qualified replacement plan…
CCA 1144025: Advice on imported leased vehicles and the heavy truck excise tax
Chief Counsel analyzed the importer and excise-tax consequences of three arrangements involving foreign-made heavy vehicles leased to a United States company. In the first scenario, the United…
CCA 1144024: Renewable diesel taxed as diesel, producers must register as refinery operators
Chief Counsel advised that renewable diesel is taxed on the removals, entries, and sales covered by IRC § 4081(a)(1)(A). A facility that produces renewable diesel and from which the fuel may be…
PLR 1144013: IRS allows funds to revoke a special excise-tax year election
Three regulated investment company funds asked to revoke elections that let them use their taxable year instead of the standard October 31 measurement period for the § 4982 required-distribution…
PLR 1143034: IRS approves continued qualified replacement plan status after a sale
A company planned to sell a subsidiary that sponsored a qualified replacement plan with a suspense account funded by excess pension-plan assets. The company asked whether the plan and suspense…
CCA 1143019: Chief Counsel advice identifies the liable importer for archery products
The Office of Chief Counsel analyzed who bears the § 4161 excise tax for seven import and sale arrangements involving archery products. In direct-to-consumer and several foreign supply-chain…
CCA 1141018: Aircraft fractional-ownership management fees are taxable transportation charges
This Chief Counsel Advice concludes that monthly management fees paid by an aircraft fractional owner are amounts paid for taxable transportation under IRC section 4261(a). The advice reasons that…
CCA 1140021: Fees tied to nontaxable communications services are not taxable
Chief Counsel Advice reconsidered an earlier conclusion about separately stated fees charged with communications services. It concludes that fees used only with nontaxable services, such as bundled…
PLR 1133013: IRS addresses a charity's conversion to private foundation status
A supporting organization sought to convert from public charity status to private foundation status while making a series of grants to the charity it supported. The IRS ruled that the conversion…
PLR 1133012: Charity can convert a supporting fund to a private foundation
An existing public charity asked whether a supporting fund could convert to private foundation status and make promised payments to the charity as part of that conversion. The IRS ruled that the…
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.