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 fewer or different words, check the spelling, or clear the filters to browse everything.
IRS revokes an organization's tax-exempt status for private benefit and inurement
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3), effective January 1 of the redacted year. The determination says the organization did not show that a substantial part…
IRS denies abatement of first-tier excise tax
The memorandum concerns grants from a private operating foundation to a related organization that was not recognized as tax-exempt under IRC § 501(c)(3). The foundation did not have the written…
IRS revokes a foundation's exempt status for inurement and private benefit
The IRS determined that a foundation did not qualify for exemption under IRC § 501(c)(3) because a substantial amount of its assets inured to the private benefit of its founders, officers, and…
IRS revokes an organization's exemption after failures to show exempt operations
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3). The determination says the organization did not establish that it operated exclusively for exempt purposes or that its…
IRS denies exemption to a dental-benefits organization serving member companies
The IRS denied exemption under IRC § 501(c)(4) to an organization formed to develop dental-benefit products and related administration services for member companies of an association. The…
Conference rights for a proposed adverse TAM
This Chief Counsel Advice explains the procedures that apply when the Associate Office proposes an adverse Technical Advice Memorandum. It says that a taxpayer who participated in a mandatory…
Solar equipment sale-leaseback may be financing
This advice addresses a proposed transaction in which a taxpayer would buy solar energy equipment and lease it back to the seller. The IRS says the arrangement could be recharacterized as financing…
CCA 1351021: immediate family members may represent taxpayers in Appeals
Chief Counsel Advice considers whether an individual's immediate family member may represent the individual before the IRS, including the Office of Appeals. It concludes that Circular 230 permits…
PLR 1351020: bank may claim losses when it surrenders bank-owned life insurance policies
A national banking association asked how to calculate losses when it surrendered three bank-owned life insurance policies and terminated related stable-value wrap contracts. The IRS ruled that the…
CCA 1351019: refund claims after offsets were timely
Chief Counsel Advice considers whether a taxpayer timely claimed refunds after the IRS offset overpayments against earlier tax liabilities. The taxpayer submitted Forms 843 and contacted the Service…
CCA 1351018: former partnership's EIN remains valid for employment taxes
Chief Counsel Advice addresses a business that became a disregarded entity after one of two partners bought out the other and became the business's employee. It concludes that employment tax returns…
PLR 1351017: S corporation status preserved after a possible second class of stock
An LLC that had elected S corporation treatment discovered that its operating agreement and slightly disproportionate capital accounts might have created more than one class of stock. The IRS…
PLR 1351016: consolidated group gets extra time to elect an NOL carryback
A consolidated corporate group missed the deadline to elect an extended carryback period for a consolidated net operating loss. The group said it reasonably relied on a qualified tax professional…
PLR 1351015: IC-DISC receives extra time to file its election
A domestic corporation formed to operate as an interest charge domestic international sales corporation, or IC-DISC, failed to file the required shareholder-consented Form 4876-A election for its…
PLR 1351014: S corporation election restored after an ineligible shareholder's ownership
A corporation's S corporation election terminated when an ineligible shareholder became the owner of its stock. The corporation removed that shareholder through corrective action and represented…
PLR 1351013: S corporation status restored after passive investment income termination
An S corporation had accumulated earnings and profits and passive investment income above the statutory threshold for three consecutive years. Its S corporation election therefore terminated, but…
PLR 1351012: IC-DISC election treated as timely after filing problem
A corporation formed to operate as an interest charge domestic international sales corporation, or IC-DISC, mailed its Form 4876-A election but later learned that the IRS service center had no…
PLR 1351011: taxpayer gets extra time to file Forms 3115
A taxpayer timely filed its federal return and duplicate Forms 3115 to change its depreciation accounting method, but an accounting firm accidentally failed to attach the original Forms 3115 to the…
PLR 1351010: foreign insurer receives extra time for a section 953(d) election
A foreign corporation intended to elect under IRC § 953(d) to be treated as a domestic corporation for U.S. tax purposes, but it could not locate the signed election and later determined that the…
PLR 1351009: iron ore processing income qualifies for publicly traded partnership treatment
A publicly traded limited partnership that operated cokemaking facilities planned to expand into iron ore beneficiation and pelletizing. It asked whether income from processing iron ore and selling…
PLR 1351008: late S corporation election may be treated as timely
The taxpayer intended to elect S corporation status but did not file the election on time. It asked the IRS for relief under IRC § 1362(b)(5). The IRS found reasonable cause for the late filing and…
PLR 1351007: taxpayers receive extra time to elect out of GST exemption automatic allocation
Two spouses made gifts to irrevocable trusts that held life insurance policies and later benefited their children and descendants. They did not elect out of the generation-skipping transfer tax…
PLR 1351006: reinsurance activities qualify a taxpayer as an insurance company
A taxpayer that was organized and regulated as an insurance company reinsured collateral protection policies for vehicle loans and indemnified a dealership's motor vehicle service contracts. It…
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 1351004: bankruptcy reorganization acquisition qualifies as a qualified stock purchase
An acquirer purchased stock and debt connected with a bankrupt target's court-approved reorganization and filed a section 338(h)(10) election with the target's parent. The IRS ruled that the…
PLR 1351003: inadvertent S corporation and QSub terminations are waived
An S corporation issued stock to an ineligible shareholder, which terminated its S corporation election and the related qualified subchapter S subsidiary election. The taxpayer returned the stock,…
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…
PLR 1351001: governmental deferred compensation plan qualifies under section 457(b)
A state planned to offer a deferred compensation plan to its employees and participating political subdivisions and instrumentalities. The IRS concluded that the plan qualified as an eligible…
PLR 1350049: financial institution error qualifies for a 60-day IRA rollover waiver
An older taxpayer received a distribution from an IRA and instructed a financial institution to deposit it into another IRA, but the institution instead placed the money in a non-IRA certificate of…
PLR 1350048: church-affiliated community's welfare plans qualify as church plans
A not-for-profit community operated health-care and senior services under a foundation connected to a church district. It maintained ten welfare benefit plans for its employees and related entities…
Determination 1350047: IRS revokes a trust's exemption after finding private inurement and disqualified-person control
The IRS reviewed a trust that sought exemption under IRC § 501(c)(3) and classification as a supporting organization under § 509(a)(3). The trust received donated real estate from its creators, then…
Determination 1350046: IRS revokes exemption for failure to keep records supporting charitable operations
The IRS revoked an organization's exemption under IRC § 501(c)(3) after an examination found that it did not keep adequate records of its income, receipts, and disbursements. The organization…
Determination 1350045: IRS revokes exemption after an organization becomes inactive
The IRS revoked an organization's exemption under IRC § 501(c)(3) after an examination found that it had not operated for several years and lacked sufficient funding to carry out the activities…
Determination 1350044: IRS denies exemption for fee-based mental-health services model
The IRS denied exemption under IRC § 501(c)(3) to a nonprofit that planned to arrange mental-health services through independent contractor physicians and partner agencies. The organization would…
Determination 1350043: IRS denies exemption for rural hospital management and private benefit
The IRS denied exemption under IRC § 501(c)(3) to an organization formed to support rural hospitals through management services, specialty medical lines, physician recruitment, and shared resources.…
Determination 1350042: IRS denies exemption for Internet donation services benefiting related businesses
The IRS denied exemption under IRC § 501(c)(3) to an organization that planned to process donations through a related for-profit e-commerce and social-networking website. The organization expected…
Determination 1350041: IRS revokes exemption for commingled finances and inadequate grant records
The IRS revoked an organization's exemption under IRC § 501(c)(3) after finding that its primary account was commingled with the founder's personal finances. The organization could not provide…
IRS may return levy proceeds after an installment agreement, but need not do so
Chief Counsel Advice addressed whether the IRS must return money obtained through a levy when the taxpayer later enters an installment agreement under IRC § 6159. The advice concluded that this is a…
CCA 1350039: excess levy proceeds may be applied to CDP-period liabilities
Chief Counsel Advice addresses whether excess proceeds from a levy may be applied to liabilities for periods covered by a Collection Due Process request. The advice concludes that applying the…
CCA 1350038: closing-agreement request for closed tax years is not appropriate under the revenue procedure
Chief Counsel Advice addresses a taxpayer's request for a closing agreement under Rev. Proc. 2012-1. The advice concludes that the request is not appropriate because it concerns tax years that were…
CCA 1350037: dependent group-term life insurance exceeding $2,000 is not a de minimis fringe benefit
Chief Counsel Advice addresses employer-provided dependent group-term life insurance. The advice concludes that coverage with a face amount exceeding $2,000 is not a de minimis fringe benefit. In…
CCA 1350036: bank must surrender levied taxpayer funds after the waiting period
Chief Counsel Advice addresses a bank's refusal to surrender funds in a taxpayer's account after receiving a notice of levy. The advice explains that the bank has two relevant defenses: it may not…
CCA 1350035: peaceful videotaping of an IRS seizure is not prohibited
Chief Counsel Advice considers whether a taxpayer may videotape an IRS seizure occurring in the taxpayer's home. The advice identifies no statutory, regulatory, or other provision known to bar…
CCA 1350034: IRS may use a party's return information in a later examination of that party
Chief Counsel Advice addresses whether return information gathered in an earlier determination may be used in a later examination of the same party. The advice concludes that the party's own…
TAM 1350033: mining exploration costs must be recaptured even for closed years
This Technical Advice Memorandum addresses a mining company's failure to recapture exploration expenditures after mines reached the producing stage. The IRS concludes that the company must recapture…
PLR 1350032: association life insurance programs are separate from the employer's basic coverage
The ruling addresses an employer whose employees and retirees could buy supplemental group-term life insurance through an employee association. The IRS concludes that the association's policies may…
CCA 1350031: IRS unable to rule on captive insurer status and premium deductions
Chief Counsel addresses a foreign insurance company that elected to be taxed as a domestic corporation and sought rulings about a reinsurance pool and premiums paid by affiliated companies. The…
CCA 1350030: IRS unable to rule on captive insurer status and premium deductions
Chief Counsel addresses a foreign insurance company that elected to be taxed as a domestic corporation and sought rulings about a reinsurance pool and premiums paid by an affiliated company. The…
CCA 1350029: IRS unable to rule on captive insurer status and premium deductions
Chief Counsel addresses a foreign insurance company that elected to be taxed as a domestic corporation and sought rulings about a reinsurance pool and premiums paid by affiliated companies. The…
CCA 1350028: IRS unable to rule on captive insurer status and premium deductions
Chief Counsel addresses a foreign insurance company that elected to be taxed as a domestic corporation and sought rulings about a reinsurance pool and premiums paid by an affiliated company. The…
CCA 1350027: IRS unable to rule on captive insurer status and premium deductions
Chief Counsel addresses a foreign insurance company that elected to be taxed as a domestic corporation and sought rulings about a reinsurance pool and premiums paid by affiliated companies. The…
CCA 1350026: IRS unable to rule on captive insurer status and premium deductions
Chief Counsel addresses a foreign insurance company that elected to be taxed as a domestic corporation and sought rulings about a reinsurance pool and premiums paid by an affiliated company. The…
PLR 1350025: retroactive QEF election is permitted for a foreign investment
The IRS consents to a publicly traded corporation making a retroactive qualified electing fund (QEF) election for an investment in a foreign corporation treated as a passive foreign investment…
PLR 1350024: retroactive QEF election is permitted for a foreign investment
The IRS consents to a publicly traded corporation making a retroactive qualified electing fund (QEF) election for an investment in a foreign corporation treated as a passive foreign investment…
PLR 1350023: IRS permits a retroactive QEF election for a PFIC investment
The IRS considered a corporation's request to make a retroactive qualified electing fund election for an investment in a foreign corporation treated as a passive foreign investment company. The…
PLR 1350022: IRS permits a retroactive QEF election for a PFIC investment
The IRS considered a corporation's request to make a retroactive qualified electing fund election for an investment in a foreign corporation treated as a passive foreign investment company. The…
PLR 1350021: IRS permits a retroactive QEF election for a PFIC investment
The IRS considered a corporation's request to make a retroactive qualified electing fund election for an investment in a foreign corporation treated as a passive foreign investment company. The…
PLR 1350020: IRS permits a retroactive QEF election for a PFIC investment
The IRS considered a corporation's request to make a retroactive qualified electing fund election for an investment in a foreign corporation treated as a passive foreign investment company. The…
PLR 1350019: IRS permits a retroactive QEF election for a PFIC investment
The IRS considered a corporation's request to make a retroactive qualified electing fund election for an investment in a foreign corporation treated as a passive foreign investment company. The…
PLR 1350018: IRS permits a retroactive QEF election for a PFIC investment
The IRS considered a corporation's request to make a retroactive qualified electing fund election for an investment in a foreign corporation treated as a passive foreign investment company. 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.