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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PLR 1348004: IRS grants a foreign entity more time to elect disregarded-entity status
A foreign entity wholly owned by one person was eligible to elect to be treated as a disregarded entity for federal tax purposes, but it did not file Form 8832 by the applicable deadline. The IRS…
PLR 1348003: IRS grants a foreign entity more time to elect partnership status
A foreign entity owned by two persons was eligible to elect partnership classification for federal tax purposes, but it did not file the required entity classification election on time. The IRS…
PLR 1348002: IRS grants a foreign entity more time to elect disregarded-entity status
A foreign entity wholly owned by one person was eligible to elect to be treated as a disregarded entity for federal tax purposes, but it did not file the entity classification election on time. The…
PLR 1348001: IRS preserves S corporation and QSub status after an inadvertent invalid election
A corporation elected S corporation status even though some of its shares were held by individual retirement accounts, which are ineligible S corporation shareholders under the Code. The corporation…
PLR 1347030: IRS approved a five-year extension to amortize a plan's unfunded liabilities
The IRS approved a plan's request for a five-year extension to amortize unfunded liabilities described in IRC § 431(b)(2)(B) and § 431(b)(4). The approval was granted under § 431(d)(1), after the…
PLR 1347029: IRS waived the 60-day IRA rollover deadline after an unexpected bank closure
The IRS waived the 60-day rollover requirement for a taxpayer who received an IRA distribution after the unexpected closure of the financial institution holding the IRA. The distribution check did…
PLR 1347028: IRS denied special pension-limit treatment for a state corrections department
The IRS concluded that a state corrections department was not a police department for purposes of the special age-reduced pension-limit exception in IRC § 415(b)(2)(G). The department performed…
PLR 1347027: IRS waived the 60-day IRA rollover deadline because of the taxpayer's medical condition
The IRS waived the 60-day rollover requirement for an elderly taxpayer whose medical condition impaired his ability to manage his financial affairs. He received a distribution from an IRA, deposited…
PLR 1347026: IRS waived the 60-day IRA rollover deadline after a financial institution's deposit error
The IRS waived the 60-day rollover requirement after a financial institution deposited an IRA distribution into a non-IRA account despite the taxpayer's instruction to deposit it into an IRA. The…
PLR 1347025: IRS waived rollover deadlines after an IRA stock-purchase error and incorrect IRS advice
The IRS waived the 60-day rollover requirement for two distributions from a taxpayer's IRA. The first arose after an IRA custodian treated a stock purchase as a distribution and the taxpayer's…
PLR 1347024: IRS treated affiliate organizations and their designated representatives as members for lobbying rules
The IRS ruled that a national nonprofit's affiliated organizations, together with their paid and designated volunteer officers, board members, committee members, and staff, would be treated as bona…
Determination 1347023: IRS denied § 501(c)(6) exemption to an organization promoting a related health-record system
The IRS denied an organization's application for exemption under IRC § 501(c)(6). The organization said it would improve health-data technology and support health-care education, standards, and…
IRS advises that restitution payments may be applied in the government's best interest
Chief Counsel Advice addressed how the IRS should apply criminal restitution payments after civil examinations produced additional personal and corporate tax liabilities. The memorandum concluded…
IRS advises that a professional employer organization was not entitled to the section 45B tip credit
The IRS analyzed whether a professional employer organization could claim the federal income tax credit for employer FICA taxes paid on employee tips. The organization agreed that it was not the…
IRS advises that a qualified settlement fund may deduct liquidation expenses and certain losses
The IRS analyzed whether a qualified settlement fund could deduct expenses and losses connected with liquidating commercial real estate held for defrauded investors. It concluded that necessary…
IRS grants an extension for an IC-DISC election
The IRS granted a domestic corporation an extension of time to file Form 4876-A and make an election to be treated as an interest charge domestic international sales corporation, or IC-DISC. The…
IRS grants late-filing relief for a Form 1128 accounting-period change
The IRS treated a corporation's late Form 1128 as timely filed for a requested change in its federal tax year. The corporation sought to change its year end from June 30 to September 30 and filed…
IRS grants late-election relief for the foreign earned income exclusion
The IRS granted an extension of time for an individual living and working abroad to elect the foreign earned income exclusion under section 911. The taxpayer's accounting firm failed to advise the…
IRS rules that natural-resource logistics income is qualifying income under section 7704
The IRS ruled that income earned by a limited partnership from natural-resource storage, transportation, processing, distribution, and related logistics activities was qualifying income under…
IRS allows an S corporation to continue after an inadvertent termination
The IRS ruled that an S corporation's election was inadvertently terminated when a trust that received its shares failed to make a timely qualified Subchapter S trust election. The corporation and…
IRS grants more time for a tax-exempt controlled entity election
The IRS granted a 60-day extension for a taxpayer to make an election under section 168(h)(6)(F)(ii), which concerns whether a tax-exempt controlled entity will be treated as tax-exempt for…
PLR 1347012: Duty-related disability and survivor benefits qualify for limited exclusion under section 104(a)(1)
A public retirement-system administrator asked how section 104(a)(1) applies to disability retirement, death, survivor, and cost-of-living benefits paid under a state retirement statute. The IRS…
PLR 1347011: IRS grants a 45-day extension for a late consolidated-return election
A corporate parent and three subsidiaries missed the deadline to elect to file a consolidated federal income tax return. The parent asked the IRS for relief under the regulations that allow extra…
PLR 1347010: IRS approves a revised nuclear decommissioning funding schedule
A regulated public utility asked the IRS to approve a revised schedule of ruling amounts for contributions to a nuclear decommissioning fund under section 468A. The utility described its ownership…
PLR 1347009: IRS approves a revised nuclear decommissioning funding schedule and formula
A public utility asked the IRS to approve a mandatory revised schedule of ruling amounts for contributions to a nuclear decommissioning fund. The revision was prompted by a substantial change in the…
PLR 1347008: IRS grants 120 days to make a late foreign-entity partnership election
A foreign eligible entity missed the deadline to file Form 8832 electing partnership classification for federal tax purposes. The entity asked for relief under the regulations that permit an…
PLR 1347007: IRS grants 120 days for two foreign entities to make a late corporation election
Two foreign entities intended to be treated as corporations for federal tax purposes but failed to timely file Form 8832. They asked the IRS for an extension under the regulations governing late…
PLR 1347006: IRS grants 60 days to make a late IC-DISC election
A domestic corporation formed to operate as an interest charge domestic international sales corporation, or IC-DISC, missed the deadline to file Form 4876-A. Its accounting firm gave it the wrong…
PLR 1347005: IRS approves tax treatment for a three-stage corporate spin-off restructuring
A holding company requested rulings on the federal tax consequences of a restructuring that separated one business from another through contributions and three distributions of controlled-company…
PLR 1347004: IRS grants 60 days to make a late investment-income election
A taxpayer missed the deadline to elect under section 163(d)(4)(B)(iii) to treat certain net capital gains from investment property as investment income. The missed election affected the taxpayer's…
PLR 1347003: IRS treats an inadvertent S corporation termination as continuing
An S corporation's election terminated after two trusts received its shares and failed to make the elections required for their intended shareholder status. One trust needed an electing small…
PLR 1347002: Retail-lending fees are not interest for the affiliated-corporation ordinary-loss test
A parent company asked whether fees earned by its wholly owned subsidiary from short-term, secured retail loans counted as interest under the gross-receipts test for the affiliated-corporation…
PLR 1347001: Some oilfield storage and maintenance income qualifies for publicly traded partnership treatment
A limited partnership asked whether income from a wholly owned entity's frac-tank storage, connection equipment, and fluid-storage maintenance services would be qualifying income for the publicly…
PLR 1346013: IRS waives the 60-day rollover deadline for an unrequested inherited-plan distribution
A beneficiary received an unrequested distribution from a deceased spouse's qualified retirement plan and missed the 60-day rollover deadline. The beneficiary said the plan did not provide the…
IRS denies exemption to a professional management training organization under section 501(c)(3)
The IRS denied exemption under section 501(c)(3) to an organization that offered professional management training, certification, internships, and related programs. The organization worked closely…
PLR 1346011: IRS approves museum collection loans and related services without self-dealing excise tax
A private operating foundation that runs a museum asked whether several arrangements with disqualified persons would be self-dealing. The arrangements involved free loans of library and artifact…
CCA 1346010: Compensatory damages for physical injury or sickness
The IRS advised that compensatory damages received because of personal physical injury or sickness are excludable from gross income under IRC § 104(a)(2). The advice expressly included lost wages…
CCA 1346009: Casualty-loss deduction for unpermitted structures destroyed by fire
Chief Counsel Advice considered whether taxpayers could claim a casualty-loss deduction for two uninsured structures built without required permits and destroyed by fire. The advice concluded that…
PLR 1346008: IRS grants extra time for a Canadian RRSP treaty election
The IRS granted a married couple an extension of time to elect treaty treatment for undistributed income accrued in their Canadian RRSPs. The couple had moved to the United States, timely filed U.S.…
PLR 1346007: Methanol and synthesis gas processing income qualifies under section 7704
The IRS ruled that a limited partnership’s income from processing and marketing methanol and synthesis gas produced from natural gas would be qualifying income under section 7704(d)(1)(E). The…
PLR 1346006: Port operator income remains excludable after LLC conversion
The IRS ruled that a state-created company’s income would remain excludable from gross income after the company converted from a nonprofit corporation to a single-member LLC treated as a corporation…
PLR 1346005: REIT liquidation sales are not prohibited transactions
The IRS ruled that a real estate investment trust’s planned sales of its remaining properties during liquidation would not be prohibited transactions under section 857(b)(6). The taxpayer had…
PLR 1346004: IRS grants late S-corporation election relief
The IRS granted relief to a corporation whose Form 2553, used to elect S-corporation status, was filed late. The corporation showed reasonable cause for missing the deadline and intended to be an S…
PLR 1346003: IRS grants extra time for an IC-DISC election
The IRS granted a corporation a 60-day extension to file Form 4876-A and make an IC-DISC election for its first taxable year. The corporation had been formed for that purpose, but its owners…
PLR 1346002: Lease arrangement does not create private security for bond-financed facility
An authority created by a state issued bonds to finance public buildings, including a facility leased to the state. The authority planned to enter into management contracts with nongovernmental…
PLR 1346001: IRS restores S corporation status after late ESBT election
The IRS ruled that a corporation's S corporation election terminated when its shares were transferred to a trust whose trustee had not timely made an Electing Small Business Trust election. The…
PLR 1345042: IRS recognizes a retirement plan as a church plan retroactive to 1974
The IRS ruled that a retirement plan sponsored by a nonprofit hospital and its successor parent organization qualified as a church plan under IRC § 414(e). The organizations were exempt under…
PLR 1345041: IRS recognizes two retirement plans as church plans
The IRS ruled that two retirement plans sponsored by a nonprofit religious organization qualified as church plans under IRC § 414(e). The organization was associated with a religious conference,…
PLR 1345040: IRS waives the 60-day IRA rollover deadline after bank error
The IRS granted a taxpayer 60 days from the ruling date to contribute a distribution to a rollover IRA. The taxpayer intended to move money from an existing IRA into another IRA, but a financial…
PLR 1345039: IRS waives the 60-day IRA rollover deadline after a mistaken deposit
The IRS waived the 60-day IRA rollover requirement for part of a taxpayer's distribution. The taxpayer had repeatedly reinvested IRA assets in consecutive 12-month IRA certificates of deposit, but…
PLR 1345038: IRS waives the IRA rollover deadline after an invalid custodian error
The IRS waived the 60-day rollover requirement for a taxpayer who deposited IRA funds with a financial institution that was not qualified to serve as an IRA custodian. The taxpayer relied on an…
PLR 1345037: IRS waives the IRA rollover deadline after an invalid custodian error
The IRS waived the 60-day rollover requirement for a taxpayer who directly transferred IRA funds to a financial institution that was not qualified to serve as an IRA custodian. The taxpayer relied…
PLR 1345036: IRS waives the rollover deadline after a clerical account error
The IRS waived the 60-day rollover requirement for a retired school teacher who received a distribution from a section 403(b) annuity plan. The taxpayer intended to place the funds in an IRA, but a…
PLR 1345035: IRS approves a private foundation's scholarship procedures
A private foundation asked the IRS to approve its procedures for awarding scholarships to graduating seniors at a school. The proposed scholarships could cover tuition, fees, books, supplies, and…
PLR 1345034: IRS approves an early charitable distribution from a lead annuity trust
An irrevocable charitable lead annuity trust asked whether it could end early and distribute its remaining assets to a related private foundation after determining that it would run out of funds…
PLR 1345033: IRS approves an early charitable distribution from a lead annuity trust
An irrevocable charitable lead annuity trust asked whether it could end early and distribute its remaining assets to a related private foundation after determining that it would run out of funds…
IRS denies tax exemption to a financial education and housing organization
The IRS finalized its denial of tax-exempt status under IRC § 501(c)(3) after the organization did not protest a proposed adverse determination within 30 days. The proposed determination found that…
IRS denies exemption to a fundraising organization supporting a foreign charity
The IRS finalized its denial of tax-exempt status under IRC § 501(c)(3) after a U.S. fundraising organization did not protest a proposed adverse determination within 30 days. The organization raised…
IRS denies exemption to an open software standards organization
The IRS finalized its denial of tax-exempt status under IRC § 501(c)(3) after an organization promoting an open software standard did not protest a proposed adverse determination within 30 days. The…
PLR 1345029: IRS grants extra time for a generation-skipping transfer election
The IRS granted an estate 120 extra days to elect out of the automatic allocation of generation-skipping transfer tax exemption to a gift made to one of two trusts. The taxpayers had instructed…
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.