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 1343011: late IC-DISC election granted an extension
The IRS considered a corporation that intended to operate as an interest charge domestic international sales corporation, or IC-DISC, but did not timely file Form 4876-A. The form had been prepared…
PLR 1343010: late S corporation election may be treated as timely
The IRS considered a corporation that intended to be an S corporation, filed Form 1120S, but did not timely file Form 2553. It found that the corporation established reasonable cause for the late…
PLR 1343009: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343008: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343007: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343006: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343005: consent granted to aggregate operating mineral interests
The IRS granted a foreign mining company treated as a U.S. corporation permission to aggregate separate operating mineral interests in one mine as a single property for depletion purposes. The…
PLR 1343004: business and finance activities qualify for estate-tax deferral analysis
The IRS ruled that several business divisions and companies met the active trade or business or qualified lending and finance business requirements relevant to an estate's section 6166 election. The…
PLR 1343003: insurer's contributions to insolvency relief fund are deductible
The IRS ruled that a life insurance company could generally deduct contributions to a nonprofit fund created to assist policyholders affected by another insurer's insolvency. The contributions were…
PLR 1343002: trust granted time to make charitable contribution election
The IRS granted a trust 120 days to make an election under IRC section 642(c)(1) for a charitable contribution paid in a later tax year to be treated as paid in an earlier year. The trustee had…
PLR 1343001: late 2010 basis election denied
The IRS denied an estate's request for more time to file Form 8939 and make the section 1022 election for property acquired from a decedent who died in 2010. The personal representatives had not…
PLR 1342019: IRS waives the 60-day IRA rollover deadline after a bank error
The IRS waived the 60-day deadline for an IRA rollover after a bank employee deposited a taxpayer's distribution into a non-IRA account. The taxpayer had taken the distribution check to the bank on…
PLR 1342018: IRS grants extra time to file a qualified separate lines of business election
The IRS granted a nonprofit corporation an extension of time to file a notice electing to treat two related businesses as qualified separate lines of business, or QSLOBs, for retirement-plan…
PLR 1342017: IRS waives rollover deadline after fraudulent IRA custodian activity
The IRS waived the 60-day rollover requirement for a taxpayer whose retirement funds were transferred to an entity that was falsely represented as a qualified IRA custodian. The taxpayer intended to…
PLR 1342016: IRS waives rollover deadline after a medical condition impairs timely action
The IRS waived the 60-day rollover requirement for a taxpayer who transferred retirement funds to a non-IRA account while experiencing severe stress, anxiety, and a documented medical condition…
PLR 1342015: IRS waives rollover deadline after reliance on erroneous financial advice
The IRS waived the 60-day rollover requirement for a taxpayer who relied on erroneous advice from a financial advisor after receiving a distribution from an IRA annuity. The taxpayer invested the…
Determination 1342014: social club exemption revoked after public receipts exceed the permitted limit
The IRS revoked a social club's exemption under IRC § 501(c)(7), effective January 1, 20xx. The club maintained a lodge and promoted hunting, fishing, and sportsmanship for its members, but it also…
Other 1342013: IRS revokes an insurance association's tax exemption after it fails the premium-income test
The IRS revoked an insurance association's exemption under IRC § 501(c)(15), effective January 1, 2007. The organization provided burial certificates and had gross receipts below the statutory…
Other 1342012: IRS revokes an insurer's tax exemption while it winds down old claims
The IRS revoked an insurance company's exemption under IRC § 501(c)(15) for the specified years. The company had stopped accepting new or renewal business and was operating to resolve existing…
PLR 1342011: A bequest qualifies as an unusual grant for a camp serving seriously ill children
A publicly supported organization that operates a camp for seriously ill children asked whether a proposed charitable bequest would qualify as an unusual grant. The IRS concluded that it could be…
CCA 1342010: Biodiesel mixture credits and payments are not gross income
Chief Counsel advised that biodiesel mixture excise-tax credits under IRC § 6426(c) and payments under § 6427(e) are not gross income under § 61. The advice distinguishes those benefits from the §…
PLR 1342009: IRS grants more time to elect the LIFO inventory method
A corporate subsidiary asked for more time to file Form 970 and elect the LIFO inventory method after discovering that the form had not been filed. The IRS found that the taxpayer had acted…
PLR 1342008: IRS grants more time to waive a consolidated NOL carryback
A consolidated corporate group asked for more time to file an election waiving the carryback period for a consolidated net operating loss. The group represented that it had not carried the loss back…
PLR 1342007: No-fault automobile benefits for an injured adult are excluded from income
A court-appointed guardian asked whether no-fault automobile insurance benefits received for an injured adult daughter's care would be taxable income. The benefits covered reasonable medical,…
PLR 1342006: IRS grants more time to make a 2010 decedent's basis election
An estate asked for more time to file Form 8939 and make the Section 1022 election for property acquired from a decedent who died in 2010. The IRS concluded that the requirements for relief under…
PLR 1342005: IRS grants more time to make an extended NOL carryback election
A successor agent for a consolidated corporate group asked for more time to make an election extending the carryback period for a consolidated net operating loss. The election was intended to carry…
PLR 1342004: IRS allows transferred business assets to be counted in a consolidated group's SRLY subgroup calculations
A corporate group combined a surviving consolidated group with a terminating consolidated group. As part of the integration, two subsidiaries merged into another subsidiary, which then transferred a…
PLR 1342003: IRS grants more time to make a low-income housing credit election
A taxpayer that owned and operated a newly constructed low-income housing project failed to make an effective election under IRC § 42(g)(1)(B). The taxpayer showed that its contemporaneous records…
PLR 1342002: IRS grants more time to elect disregarded-entity status
A foreign entity eligible to choose its federal tax classification intended to be treated as a disregarded entity. It failed to timely file Form 8832 because of inadvertence. The IRS found that the…
PLR 1342001: IRS approves tax treatment of a court-approved trust division
A family asked the IRS about the tax consequences of a court-approved settlement dividing an old irrevocable trust into four separate trusts, with each child's trust divided again into Trust A and…
PLR 1341041: IRS approves a five-year extension for amortizing a plan's unfunded liabilities
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities. The approval covers liabilities described under sections 431(b)(2)(B) and 431(b)(4) of the…
PLR 1341040: IRS grants a minimum-funding waiver to a financially distressed pension plan
The IRS granted a private company's request for a waiver of the minimum funding standard for its pension plan for the plan year ending December 31, 2011. The waiver was subject to conditions…
PLR 1341039: IRS waives the 60-day deadline for an IRA rollover after a family death
An individual received a distribution from an IRA but did not complete the rollover within 60 days. She said that grief after her father's death and the work of preparing his memorial service…
PLR 1341038: IRS waives the 60-day rollover deadline after conflicting advice and a family illness
The IRS revised an earlier ruling and waived the 60-day deadline for rolling a retirement-plan distribution into an IRA. The taxpayer said that conflicting advice from a credit union and a tax…
IRS revokes an organization's section 501(c)(3) exemption after finding no charitable activity
The IRS issued a final adverse determination revoking an organization's tax-exempt status under section 501(c)(3), effective January 1, 20XX. The IRS concluded that the organization had not…
IRS revokes an insurance organization's section 501(c)(15) exemption after controlled-group receipts exceeded the limit
The IRS revoked an insurance organization's exemption under section 501(c)(15), effective January 1, 20xx. The examination report concluded that the organization's gross receipts, when combined with…
IRS revokes a mutual insurance organization's section 501(c)(15) exemption
The IRS revoked a mutual insurance organization's exemption under section 501(c)(15), effective January 1, 20xx. The examination report concluded that the organization did not meet the statutory…
IRS may apply restitution payments in the government's best interest
Chief Counsel Advice addresses whether the IRS must apply criminal restitution payments to the tax years involved in the prosecution. The advice concludes that restitution payments are involuntary…
IRC sections 817(a) and (b) apply to variable annuities issued by a nonlife insurer
Chief Counsel Advice considers whether the reserve and basis rules in sections 817(a) and 817(b) apply to variable annuities issued by a nonlife insurance company. The advice concludes that both…
PLR 1341032: IRS approves the treatment of dividends and subsidiary REIT stock under the REIT income and asset tests
The IRS approved a publicly traded real estate investment trust's planned restructuring into two subsidiary REITs. The IRS ruled that dividends the taxpayer receives from each subsidiary REIT will…
PLR 1341031: IRS allows a utility to deduct renewable-energy incentive payments
The IRS ruled that an electric utility may currently deduct payments it makes to customers to encourage them to install eligible renewable-energy systems. The payments help the utility comply with…
PLR 1341030: IRS grants late-election relief for combining rental real estate activities
The IRS granted married taxpayers 120 days to make a late election to treat all of their rental real estate interests as one rental real estate activity. The taxpayers represented that they were in…
PLR 1341029: IRS allows a utility to deduct renewable-energy incentive payments
The IRS ruled that an electric utility may currently deduct payments it makes to customers to encourage them to install eligible renewable-energy systems. The payments help the utility comply with…
PLR 1341028: IRS treats a late Form 1128 as timely filed
The IRS granted a taxpayer relief for a late Form 1128 requesting adoption of an October 31 tax year. The taxpayer filed the form after the deadline and requested relief under section 301.9100-3.…
PLR 1341027: IRS grants relief for an inadvertent S corporation termination
The IRS granted relief after an S corporation election terminated because a beneficiary did not timely make a qualified subchapter S trust election. The corporation represented that the trust…
PLR 1341026: IRS confirms supplemental spin-off facts do not affect prior rulings
The IRS issued a supplemental ruling for a planned distribution of a controlled corporation's stock to the distributing corporation's shareholders. The changes included a different cash…
PLR 1341025: IRS grants late entity-classification election relief
The IRS granted an entity 120 days to make a late election to be treated as an association taxable as a corporation for federal tax purposes. The entity was eligible to elect its classification but…
PLR 1341024: IRS grants late disregarded-entity election relief
The IRS granted a foreign, wholly owned entity 120 days to file Form 8832 electing disregarded-entity treatment effective on its formation date. The entity represented that it was eligible for the…
PLR 1341023: IRS grants late IC-DISC election relief
The IRS granted a domestic corporation 60 days to file Form 4876-A for IC-DISC treatment for its first taxable year. The form had been prepared and signed, but a clerical error caused it to be kept…
PLR 1341022: IRS grants late consolidated-group intercompany election relief
The IRS granted a consolidated group 45 days to file a late election under section 1.1502-13(l)(3) for certain intercompany stock transactions. The group represented that it reasonably relied on a…
PLR 1341021: IRS grants extra time to allocate GST exemption to a trust
The IRS granted a donor and spouse 120 days to allocate their available generation-skipping transfer tax exemptions to a transfer to an irrevocable trust. The ruling allows the gift to be split so…
PLR 1341020: IRS grants late election relief for forgoing bonus depreciation
The IRS granted an affiliated group 60 days to make a late election not to deduct additional first-year depreciation under sections 168(k)(1) and 168(k)(5). The taxpayer had filed timely returns…
PLR 1341019: IRS restores S corporation status after late trust elections
The IRS concluded that an S corporation's termination was inadvertent after an ESBT election and two QSST elections were not timely filed. The corporation and its shareholders had reported…
PLR 1341018: IRS preserves a life-nonlife consolidated group after a merger
The IRS ruled that a life-nonlife consolidated group would remain in existence after its common parent merged with a subsidiary and public shareholders received stock in a new common parent. The…
CCA 1341017: CCA concludes a subsidiary is not a bank for section 581
Chief Counsel Advice concluded that the taxpayer's subsidiary does not satisfy the requirements to be treated as a bank under section 581. As a result, the subsidiary cannot be excluded from the…
PLR 1341016: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to file Form 2553 on time to elect S corporation status. The corporation was incorporated under state law, and its sole shareholder intended the S…
PLR 1341015: IRS approves parking revenue as rents from real property
The IRS ruled that a real estate investment trust's parking revenue from proposed management agreements with its taxable REIT subsidiaries will qualify as rents from real property. The parking…
PLR 1341014: IRS restores S corporation status after an inadvertent termination
The IRS ruled that a corporation's disproportionate and corrective distributions did not create a second class of stock because its governing documents gave all shares identical distribution and…
PLR 1341013: IRS approves tax treatment for a proposed corporate separation
The IRS ruled on the federal tax treatment of a proposed separation of two businesses operated within a corporate group. The transaction would transfer one business to a new subsidiary, distribute…
PLR 1341012: IRS grants more time to allocate GST tax exemption
The IRS granted a donor additional time to allocate generation-skipping transfer tax exemption to a cash transfer made to an irrevocable trust. The donor had engaged a certified public accounting…
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.