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 1338040: IRS approves tax treatment for a corporate spin-off and related asset transfers
A publicly traded parent corporation planned to separate two business lines through internal subsidiary distributions, asset contributions, a contribution of Sub 1 to a newly formed Controlled…
PLR 1338039: IRS grants late QSub election relief
An S corporation wholly owned a subsidiary and intended to elect to treat that subsidiary as a qualified subchapter S subsidiary, or QSub. It failed to timely file Form 8869 because of inadvertence.…
PLR 1338038: IRS grants Canadian RRSP holders more time to make a treaty election
A married couple who moved from Canada to the United States had Canadian registered retirement savings plans (RRSPs) and had not made the election needed to defer U.S. tax on income accrued in those…
PLR 1338037: IRS grants more time for a foreign entity to elect disregarded-entity status
A foreign corporation that was eligible to choose its federal tax classification failed to timely file Form 8832 to be treated as a disregarded entity effective on Date 1. The entity asked for…
PLR 1338036: IRS grants a surviving spouse more time for a Canadian RRSP treaty election
A taxpayer and spouse became U.S. residents while holding Canadian registered retirement savings plans (RRSPs), but they did not make the election needed to defer U.S. tax on undistributed RRSP…
PLR 1338035: IRS treats oilfield waste and related services as qualifying partnership income
A planned publicly traded partnership intended to provide fluid handling, treatment, transportation, and disposal services for oil and natural gas producers. The IRS concluded that income from…
PLR 1338034: IRS excludes a state student-loan agency's income under section 115
A state nonprofit corporation that administered a guaranteed student-loan program asked whether its income would be excluded from federal gross income under IRC § 115(1). The entity no longer…
PLR 1338032: IRS grants five foreign companies more time to elect corporate treatment
Five foreign companies were eligible to elect to be treated as associations taxable as corporations for federal tax purposes but failed to timely file Form 8832. They asked for relief under Treas.…
PLR 1338031: IRS approves hotel management fees without private bond use
A hotel issuer asked whether an amended management contract would create private business use of a hotel financed in part with tax-exempt bonds. The contract would pay a manager a base fee that was…
PLR 1338030: IRS grants more time for a foreign entity to elect corporate treatment
A foreign eligible entity intended to be treated as an association taxable as a corporation but failed to timely file Form 8832. The entity requested relief under Treas. Reg. § 301.9100-3 and…
PLR 1338028: IRS approves dividing an inherited IRA into three sub-IRAs
An estate proposed dividing an inherited individual retirement account into three sub-IRAs for the people who became entitled to the account under state intestacy law. The IRS ruled that the…
PLR 1338027: IRS grants a Canadian taxpayer more time to make a retirement-plan treaty election
A Canadian taxpayer moved to the United States while holding three Canadian registered retirement savings plans and did not make a timely election under Rev. Proc. 2002-23 to defer recognition of…
PLR 1338026: IRS finds a hospital management contract will not create private business use
An issuer planned to use tax-exempt bond proceeds to finance clinical facilities operated by a tax-exempt hospital, which would pay a medical group under a management contract. The contract included…
PLR 1338025: IRS grants more time to elect consolidated-return treatment
A parent company discovered that a subsidiary group had filed consolidated returns with the wrong common parent and that another dormant subsidiary had been omitted from one return. The parent…
PLR 1338024: IRS preserves S corporation status after an inadvertent invalid election
A corporation elected S corporation status even though an interest was owned by an ineligible shareholder. The corporation represented that the invalid election was inadvertent, that it had not…
PLR 1338023: IRS grants more time to provide a duplicate accounting-method form
A taxpayer filed Form 3115 to change its accounting method while two refund suits were pending. The taxpayer sent a duplicate form to government counsel in one suit but mistakenly believed that…
PLR 1338022: IRS grants more time to provide a duplicate accounting-method form
A taxpayer filed Form 3115 to change its accounting method for certain securities while two refund suits were pending. The taxpayer sent a duplicate form to government counsel in one suit but…
PLR 1338021: IRS grants a consolidated group more time to provide Form 3115 copies
A consolidated group filed Form 3115 to change its accounting method for amortizable bond premium while one group member had two refund suits pending. The group sent a duplicate form to government…
PLR 1338020: IRS grants a consolidated group more time to provide Form 3115 copies
A consolidated group filed Form 3115 to change its accounting method for de minimis original issue discount while one group member had two refund suits pending. The group sent a duplicate form to…
PLR 1338019: IRS grants a consolidated group more time to elect an extended net operating loss carryback
A consolidated group incurred a net operating loss and failed to timely elect an extended carryback period for that loss. The group asked for more time under the relief rules for late regulatory…
PLR 1338018: IRS grants more time to make a safe harbor election for success-based fees
A taxpayer paid a success-based fee after being acquired and used the safe harbor in Rev. Proc. 2011-29 to allocate 70 percent of the fee to deductible costs and 30 percent to capitalized costs. The…
PLR 1338017: IRS grants more time to elect consolidated return treatment
A parent and three subsidiaries wanted to file their first consolidated federal income tax return, but the election was not timely filed. The parent asked for relief under the late-election rules.…
PLR 1338016: IRS treats an S corporation election as continuing after an inadvertent termination
An S corporation's shareholder died, and the estate distributed the shares to a trust. The trust was eligible to be a shareholder for a limited period, but no timely qualified subchapter S trust…
PLR 1338015: IRS grants relief for a late S corporation election
A corporation's shareholders intended to elect S corporation status but did not timely file Form 2553. The corporation requested relief for reasonable cause under IRC § 1362(b)(5). The IRS found…
PLR 1338014: IRS grants more time to elect treaty deferral for Canadian RRSP income
A taxpayer who moved from Canada to the United States held two Canadian registered retirement savings plans. The taxpayer and spouse did not know they needed to file Form 8891 and make the treaty…
PLR 1338013: IRS grants more time to allocate generation-skipping transfer tax exemption
A married couple made cash gifts to an irrevocable trust for their grandchildren but did not report the gifts on gift tax returns or allocate generation-skipping transfer tax exemption to them.…
PLR 1338012: IRS grants relief for a late S corporation election
A corporation's sole shareholder intended for the corporation to be an S corporation, but Form 2553 was not timely filed. The corporation asked the IRS to treat the election as timely made under IRC…
PLR 1338011: IRS grants more time to make section 338 elections for foreign targets
A U.S. parent and its foreign subsidiary acquired all of the stock of two foreign corporations and intended to make section 338(g) elections. The elections were not timely filed, and the parent…
PLR 1338010: IRS grants more time to elect a later low-income housing credit period
A taxpayer intended to begin the low-income housing credit period for a newly constructed building in the year after the building was placed in service. An accountant mistakenly selected the earlier…
PLR 1338009: IRS grants more time to make a success-based fee election
A publicly traded company used the safe harbor in Rev. Proc. 2011-29 to capitalize 30 percent of success-based fees from an acquisition and deduct the remaining 70 percent. The company intended to…
PLR 1338008: IRS grants relief for a late S corporation election
A corporation intended to elect S corporation status effective on its incorporation date, but the election was not timely filed. The IRS found that the corporation had reasonable cause for the late…
PLR 1338007: IRS grants more time to elect discharge-of-indebtedness relief
A married couple received cancellation-of-debt income through a partnership and intended to elect an exclusion for qualified real property business indebtedness. Their tax preparer overlooked the…
PLR 1338006: IRS grants relief for a late S corporation election
A corporation's sole shareholder intended to elect S corporation status effective on a specified date, but Form 2553 was not timely filed. The IRS found reasonable cause for the late filing and…
PLR 1338005: Variable contract holders do not own underlying public fund shares
A regulated investment company offered its shares through insurance company separate accounts and related variable funds. It planned to broaden its strategy by investing in public funds, including…
PLR 1338004: Variable contract holders do not own underlying public fund shares
A regulated investment company offered its shares through insurance company separate accounts and related variable funds. It planned to invest across a broader range of asset classes, including…
PLR 1338003: IRS voids an unnecessary QTIP election for a credit shelter trust
An estate had allocated all trust assets to a credit shelter trust, but the estate return listed that trust as QTIP property and therefore made a QTIP election. The surviving spouse later discovered…
PLR 1338002: IRS grants more time to allocate GST exemption to trusts
A decedent created several trusts for descendants but did not allocate generation-skipping transfer tax exemption to the initial transfers. The decedent's lawyer and accountant had not advised the…
PLR 1338001: Fuel and petroleum product marketing qualifies as natural-resource income
A publicly traded partnership marketed petroleum products and other supplies to customers involved in oil and gas exploration and production. It asked whether income from marketing specified…
PLR 1337019: IRS grants a conditional waiver of pension plan minimum funding contributions
A publishing company asked the IRS to waive required minimum funding contributions for its pension plan for two redacted plan years. The IRS granted the waiver because the company showed temporary…
IRS determination revokes tax-exempt status for a horse-rescue organization
The IRS issued a final adverse determination concerning an organization formed to rescue and rehabilitate horses. It concluded that the organization had not shown that it operated exclusively for…
IRS revokes a social club’s tax-exempt status for public restaurant operations
The IRS revoked a social club’s exemption under IRC § 501(c)(7), effective January 1 of a redacted year. The club operated a restaurant, rented its banquet hall, and hosted events that were open to…
CCA 1337016: Advice on waiving notice of adjustment rights in a TEFRA matter
Chief Counsel advised on settlement language for nonpartnership items connected to a separate TEFRA proceeding involving partnership items. The advice explains when “Munro language” is used to…
CCA 1337015: Transferee liability for a foreign entity with no apparent U.S. connection
Chief Counsel was asked whether the IRS could assert transferee liability against a foreign entity that lacked a federal employer identification number and did not do business in the United States.…
PLR 1337014: Natural-gas midstream income qualifies as publicly traded partnership income
A publicly traded partnership asked whether income from natural-gas midstream activities would be qualifying income under IRC § 7704(d)(1)(E). The activities included transportation, storage,…
PLR 1337013: IRS permits revocation of elections not to claim bonus depreciation
An S corporation that operated ice vending machines asked to revoke elections not to deduct additional first-year depreciation for qualifying property placed in service in two redacted tax years.…
PLR 1337012: Vehicle-leasing trusts receive qualified lease and disregarded-entity treatment
A vehicle-leasing corporation asked about a financing structure using a First Tier Trust, a Titling Trust, sub-trusts, a special purpose vehicle, and a securitization trust. The IRS ruled that the…
PLR 1337011: Foreign entity receives more time to elect partnership classification
A foreign entity asked for more time to file Form 8832 and elect partnership classification for U.S. federal tax purposes. The IRS concluded that the entity acted reasonably and in good faith and…
PLR 1337010: Partnership receives more time to make a section 754 election
A limited liability company treated as a partnership for federal tax purposes inadvertently failed to make a timely IRC § 754 election after a new owner acquired an interest. The partnership said it…
PLR 1337009: Taxpayer receives more time to elect Canadian retirement-plan deferral
A U.S. citizen living in Canada asked for more time to elect deferral of U.S. federal income tax on undistributed earnings in a Canadian registered retirement savings plan. The taxpayer had not…
PLR 1337008: Taxpayer receives more time to elect Canadian RRSP deferral
A Canadian-born taxpayer who became a U.S. permanent resident asked for more time to elect deferral of U.S. tax on income in two Canadian RRSP accounts. The taxpayer had withdrawn RRSP funds under a…
PLR 1337007: IRS approves a complex corporate spin-off, mergers, liquidations, and related REIT tax treatment
A publicly traded corporate group requested rulings on a planned separation of businesses through distributions, contributions, mergers, liquidations, and related transactions. The IRS ruled on the…
PLR 1337006: Taxpayer receives more time to elect Canadian RRSP tax deferral
A Canadian citizen and U.S. lawful permanent resident asked for more time to elect deferral of U.S. tax on undistributed earnings in a Canadian registered retirement savings plan. The IRS found that…
PLR 1337005: Canadian spouses receive more time to elect retirement-account tax deferral
Two spouses who moved from Canada to the United States asked for more time to elect deferral of U.S. tax on undistributed earnings in their Canadian registered retirement savings plans and locked-in…
PLR 1337004: S corporation receives more time to elect QSub status
An S corporation asked for extra time to elect to treat two wholly owned subsidiaries as qualified subchapter S subsidiaries, or QSubs, effective on an earlier date. The IRS found that the…
PLR 1337003: IRS approves a Type D reorganization and tax-free split-off
An operating corporation owned two businesses and planned to exchange property, contribute assets and one business to a newly formed corporation, and distribute the new corporation's stock to one…
PLR 1337002: Corporation receives relief for a late S election
A newly incorporated company intended to elect S corporation status effective on its incorporation date but did not timely file Form 2553. The IRS found that the company had reasonable cause for the…
PLR 1337001: IRS grants inadvertent S election termination relief
An S corporation implemented an employee equity compensation arrangement through a newly formed entity and an amended operating agreement that created a new class of stock. The corporation later…
PLR 1336023: IRS waives the 60-day rollover deadline for an IRA distribution
A taxpayer received an IRA distribution and attempted to roll it into an employer plan within the 60-day period. The plan recordkeeper returned the check while requesting additional paperwork, and…
PLR 1336022: IRS waives the 60-day rollover deadline for an IRA investment
A taxpayer’s IRA custodian stopped serving as custodian for an investment in a limited partnership and treated the investment as distributed. The taxpayer did not realize that the investment had…
PLR 1336021: IRS declines to waive the 60-day rollover deadline for unused home-purchase funds
A taxpayer withdrew money from an IRA to use toward a home purchase and intended to return the unused amount after the closing. The sale of the taxpayer’s existing home was delayed, and the unused…
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.