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 1345028: IRS approves administrative changes to three grandfathered trusts
The IRS approved proposed changes to three irrevocable trusts created before September 25, 1985. The changes would separate distribution and investment responsibilities, add an independent…
PLR 1345027: Administrative trust changes do not trigger estate, gift, or GST tax consequences
The trustee of three irrevocable trusts asked whether proposed changes to the trustee structure would create estate or gift tax problems for the settlor or beneficiaries. The changes would give an…
PLR 1345026: Administrative trust changes do not trigger estate, gift, or GST tax consequences
The trustee of three irrevocable trusts asked whether proposed changes to the trustee structure would create estate or gift tax problems for the settlor or beneficiaries. The changes would add an…
CCA 1345025: Correcting duplicate commission deductions is not an accounting method change
Chief Counsel considered whether a taxpayer that had deducted employee commissions twice could treat the correction as a change in accounting method. The taxpayer deducted a commission when earned…
PLR 1345024: IRS grants relief for an inadvertent S corporation termination
A corporation asked the IRS for relief after its S corporation election terminated when a grantor trust continued holding stock beyond the two-year post-death period for an eligible shareholder. The…
PLR 1345023: Convertible notes will not be treated as stock for section 382 purposes
A corporation in bankruptcy asked whether its publicly traded convertible notes would be treated as stock when applying the ownership-change rules of IRC section 382. The corporation had substantial…
PLR 1345022: IRS grants extra time to elect partnership classification
A foreign private limited company asked for more time to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The company was eligible to make the election but did not…
PLR 1345021: REIT subsidiary avoids an intervening C corporation period after acquisition
A real estate investment trust asked whether its acquisition of all shares of an S corporation would create an intervening period in which the acquired company was treated as a C corporation. The…
PLR 1345020: Mandatory retiree-health contributions are excluded from employee income and wages
A municipal corporation asked how mandatory employee contributions to retiree healthcare trusts should be treated for federal tax purposes. The contributions were required by city provisions and…
PLR 1345019: Taxpayer may make a special nuclear decommissioning transfer and use revised deduction schedules
A corporation that owned part of a nuclear power plant asked for a schedule of deduction amounts and a revised schedule of ruling amounts for decommissioning costs. The IRS concluded that the…
PLR 1345018: Inadvertent S corporation termination is cured after an ineligible trust transfer
A corporation elected S corporation status, but the election terminated when an ineligible trust received shares. The shares were later transferred to the trust's current income beneficiary, an…
PLR 1345017: IRS grants extra time to allocate GST exemption to a trust
Two taxpayers created trusts for their children and intended to allocate generation-skipping transfer tax exemption to one trust. Their tax professional failed to make the intended allocation on a…
PLR 1345016: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345015: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345014: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345013: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345012: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345011: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345010: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345009: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345008: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345007: IRS grants extra time to elect partnership classification
A foreign business entity defaulted to corporate tax classification because its members had limited liability, but it intended to be treated as a partnership for federal tax purposes. The entity…
PLR 1345006: IRS treats an unnecessary QTIP election as void
An executor made a QTIP election for assets placed in a marital trust. The taxpayer requested that the election be treated as a nullity because it was not needed to reduce the estate tax liability…
PLR 1345005: IRS preserves a trust's GST tax exemption after a settlement
An irrevocable trust was established before September 25, 1985, and had received no later additions. Several adopted children entered into a settlement agreement concerning their interests in the…
PLR 1345004: IRS approves administrative changes to three irrevocable trusts
The proposed changes would add an individual distribution trustee and clarify trustee replacement and investment provisions for three irrevocable trusts created before September 25, 1985. The IRS…
PLR 1345003: Refined coal process qualifies for the refined coal credit under stated conditions
An energy company asked whether coal treated with chemical additives would qualify as refined coal for the section 45 credit. The IRS ruled that the process qualified if the refined coal used…
PLR 1345002: Entity receives more time to elect partnership classification
An eligible foreign entity intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. The IRS concluded that the requirements for relief under the…
PLR 1345001: Estate receives more time to make the section 1022 election
The personal representatives of an estate for a decedent who died in 2010 failed to timely file Form 8939 and make the section 1022 election. The IRS concluded that the requirements for relief under…
PLR 1344012: IRA rollover deadline waived after hospitalization
An IRA owner received a distribution and did not complete the rollover within the 60-day period because of hospitalization and recuperation. The IRS waived the 60-day requirement under section…
Other 1344011: IRS revokes a social club's exempt status after recurring public bingo income
The IRS issued a final determination revoking a social club's exemption under IRC § 501(c)(7). The organization operated charitable bingo open to the general public, including traditional and…
IRS determination 1344010: Social club exemption revoked for excessive nonmember income
The IRS revoked a social club's exemption under section 501(c)(7) after finding that recurring nonmember income exceeded the applicable 15 percent limitation. The income came from nonmember use of…
TAM 1344009: Community ice rink operator remains exempt under section 501(c)(3)
The IRS considered whether a nonprofit that operates community ice rinks remained exempt under section 501(c)(3). The organization made its facilities available for public skating, school physical…
PLR 1344008: Taxpayer may make a retroactive QEF election for a PFIC investment
An investor learned that a foreign corporation held in the investor's account was a passive foreign investment company and that a qualified electing fund election had not been made on time. The…
PLR 1344007: Taxpayer may reelect the foreign earned income exclusion
An individual had revoked the section 911 election to exclude foreign earned income and housing costs, then moved between two taxing jurisdictions with different tax rates. The individual asked to…
PLR 1344006: IRS grants extra time to elect out of bonus depreciation
A parent company requested extra time to elect not to claim additional first-year depreciation for qualified property placed in service during a specified tax year. Its accounting firm omitted the…
PLR 1344005: IRS grants extra time for a consolidated group to elect an extended NOL carryback
A consolidated corporate group incurred a consolidated net operating loss and missed the deadline to elect an extended carryback period. The group requested relief after discovering that the…
PLR 1344004: IRS approves refined-coal credit treatment for additive technology and emissions testing
A company asked how its refined-coal facility and emissions testing would qualify for the refined-coal production credit under IRC § 45. The IRS ruled that coal treated with the described chemical…
PLR 1344003: IRS grants extra time to file Form 3115 for repair-cost accounting changes
A consolidated taxpayer intended to use the automatic accounting-method change procedure for repair and maintenance costs that did not need to be capitalized. Its accounting firm filed Form 3115…
PLR 1344002: IRS grants extra time to file Form 3115 with an amended return
A taxpayer electronically filed a consolidated corporate return but accidentally omitted the original Form 3115 required for an accounting-method change involving repair and maintenance costs. After…
PLR 1344001: IRS grants extra time to file Form 3115 with a partnership return
A taxpayer electronically filed Form 1065 but accidentally omitted the original Form 3115 required for an accounting-method change involving repair and maintenance costs. After discovering the…
Other 1343031: IRS grants a conditional pension minimum funding waiver
The IRS granted a conditional waiver of the required minimum funding contribution for a pension plan for the year ending December 31, 2012. The company had experienced temporary business hardship…
PLR 1343030: IRS waives the 60-day IRA rollover deadline after a medical condition caused an excess withdrawal
A taxpayer intended to withdraw only a required minimum distribution from an IRA but instead withdrew the entire account balance. The taxpayer attributed the mistake and the missed 60-day rollover…
PLR 1343029: IRS waives the 60-day rollover deadline after a financial institution error
After leaving employment, a taxpayer received a distribution from an employee plan and intended to roll the entire amount into an IRA or another qualified plan. The plan administrator correctly…
Determination 1343028: IRS revokes exempt status after finding private benefit to a related for-profit business
The IRS revoked a nonprofit organization's exemption under IRC § 501(c)(3), effective January 1, 2008. The organization hosted high school sporting events and provided scholarships, while a related…
Other 1343027: IRS approves a private foundation's scholarship procedures
A private foundation asked the IRS for advance approval of a scholarship program supporting qualifying high school students who participated in a specified competition. The program awards one…
Determination 1343026: exemption revoked after a small insurer fails the premium-income test
The IRS revoked a small insurance company's exemption under IRC § 501(c)(15), effective January 1, 20xx. The corporation's gross receipts were below the $600,000 ceiling, but its receipts did not…
Other 1343025: IRS revokes a social club's exempt status after nonmember activity and recordkeeping failures
The IRS revoked a social club's exemption under IRC § 501(c)(7). The examination found substantial use of the club's facilities by nonmembers, public advertising, and inadequate records for…
Other 1343024: IRS revokes a golf club's exemption for public use of its facilities
The IRS revoked a golf and country club's exemption under IRC § 501(c)(7). The club advertised that golfing was open to the public, rented its banquet and snack-bar facilities to a for-profit…
Foreign partner may serve as tax matters partner when no eligible domestic partner exists
Chief Counsel addressed whether a foreign general partner could be designated as the partnership's tax matters partner. The cited regulation generally limits designation of a foreign partner when…
Successor entity may be liable for a taxpayer's unpaid taxes and liens
Chief Counsel addressed collection due process notice rights for an entity deemed to be a mere continuation of another taxpayer. The successor is liable for the taxpayer's unpaid taxes, and…
Grantor trusts are disregarded for attribution and loss limitation analysis
Chief Counsel addressed the federal tax treatment of grantor trusts in a structure involving a limited liability company, related partnerships, and multiple trusts. The advice concluded that grantor…
CCA 1343020: foreign distributor earnings are compensation for services, sourced by service location
Chief Counsel Advice addresses payments made by a multi-level marketing company to foreign distributors based on purchases by distributors lower in their sponsorship chains. It concludes that the…
CCA 1343019: Cypriot holding company can support qualified dividend treatment
Chief Counsel Advice considers whether dividends from a Cypriot holding company can receive the reduced tax rate for qualified dividend income when the company is not owned by Cypriot residents. It…
PLR 1343018: late S corporation election may be treated as timely
The IRS considered a corporation that intended to elect S corporation status but filed Form 2553 late. It ruled that the corporation established reasonable cause for the delay and qualified for…
PLR 1343017: extension granted for a treaty election involving a Canadian retirement plan
The IRS revoked and replaced an earlier private letter ruling for a U.S. resident who had contributed to a Canadian registered retirement savings plan. The taxpayer had not made the election under…
PLR 1343016: inadvertent S corporation termination treated as continuing
The IRS considered an S corporation whose election terminated after a trust holding its stock failed to make an electing small business trust election. Based on the submitted facts, it found that…
PLR 1343015: late IC-DISC election granted an extension
The IRS considered a domestic corporation that filed Form 4876-A late and with incomplete information for an election to be treated as an interest charge domestic international sales corporation, or…
PLR 1343014: Canadian RRSP treaty election extension granted
The IRS considered a married couple who had moved from Canada to the United States while continuing to hold Canadian registered retirement savings plans. Their accountant had not told them to file…
PLR 1343013: service-connected disability portion of retirement income is excluded
The IRS considered a former police sergeant who received retirement income after a service-connected disability. The ruling concludes that the portion equal to the disability allowance, one-half of…
PLR 1343012: accounting method changes granted for six liability categories
The IRS granted a corporation permission to change how it accounts for six categories of liabilities after a merger, including advertising and program services, royalties, equipment disposal and…
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.