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 1336020: Physician is not a disqualified person under the excess benefit rules
An exempt healthcare organization asked whether a physician recruited to provide medical services and emergency call coverage was a disqualified person under section 4958. The IRS considered the…
PLR 1336019: Private foundation receives more time to make a qualifying-distribution election
A private foundation inadvertently failed to attach a regulatory election to its Form 990-PF that would treat certain prior excess qualifying distributions as current distributions out of corpus.…
CCA 1336018: Loan interest payable in related-party stock does not reduce foreign-share basis
Chief Counsel advised that a loan’s principal amount should not reduce the taxpayer’s adjusted basis in shares of a related foreign corporation when the loan interest is optionally payable in that…
PLR 1336017: IRS grants a REIT an extension to make consent-dividend elections
A real estate investment trust and related entities asked for more time to make consent-dividend elections for prior tax years. The elections were needed to treat certain excess inclusion income…
PLR 1336016: IRS rules that oilfield services income will be qualifying income for a publicly traded partnership
A corporation planned to form a publicly traded partnership that would provide fluids management, logistics, chemical, treatment, and related services to the oil and gas industry. It asked whether…
PLR 1336015: IRS approves a revised nuclear decommissioning funding schedule
A taxpayer with an ownership interest in a nuclear power plant requested a mandatory revised schedule of ruling amounts for contributions to its nuclear decommissioning fund. The request was…
PLR 1336014: IRS grants more time for a tax-exempt controlled entity to make an election
A tax-exempt organization wholly owned a corporation that served as managing general partner of a partnership developing affordable rental housing. The partnership received an energy-property…
PLR 1336013: IRS grants more time to elect IC-DISC status
A domestic corporation intended to be treated as an interest charge domestic international sales corporation, or IC-DISC, from its first taxable year. Its advisers prepared the required Form 4876-A,…
PLR 1336012: IRS approves a tax-free separation of an S corporation subsidiary
An S corporation proposed to separate a wholly owned subsidiary that operated a different business. The plan involved a deemed contribution of assets to the subsidiary, a pro rata distribution of…
PLR 1336011: IRS grants more time to elect relief for a Canadian retirement plan
A U.S. citizen who had lived in Canada since childhood established a Canadian registered retirement savings plan and did not know that a U.S. election was needed for the plan. After learning that…
PLR 1336010: IRS grants more time to elect treaty relief for Canadian retirement accounts
A Canadian citizen who became a U.S. permanent resident maintained a Canadian RRSP and a locked-in retirement account after moving to the United States. The taxpayer did not make the election under…
PLR 1336009: IRS grants treaty-election relief for three Canadian RRSPs
A married couple owned three Canadian registered retirement savings plans and had not made the required election to defer U.S. taxation on income accruing in those accounts. Their Canadian and U.S.…
PLR 1336008: IRS grants more time for an extended consolidated NOL carryback election
A consolidated corporate group incurred a net operating loss and wanted to use the extended carryback period available under IRC § 172(b)(1)(H). The group missed the deadline to make the election…
PLR 1336007: IRS grants more time to elect consolidated return filing
A corporate parent and its subsidiary wanted to file a consolidated federal income tax return, but they missed the regulatory deadline to make the election. The parent said it reasonably relied on a…
PLR 1336006: IRS approves oil and gas waste services as qualifying partnership income
The taxpayer was a limited partnership that provided services involving brine, water, and other residual waste from oil and gas well fracturing. It asked whether income from removing, transporting,…
PLR 1336005: IRS grants more time for an entity classification election
An entity formed in a state wanted to elect to be treated as an association taxable as a corporation for federal tax purposes. It was eligible to make the election under the entity-classification…
PLR 1336004: IRS grants more time to waive a consolidated NOL carryback
A consolidated corporate group wanted to elect to relinquish the entire carryback period for a consolidated net operating loss under Treas. Reg. § 1.1502-21(b)(3)(i), but the election was not timely…
PLR 1336003: IRS permits a late S corporation election
The taxpayer intended to become an S corporation but did not timely file Form 2553. It asked the IRS to allow the election to be effective on the intended date. Based on the submitted facts and…
PLR 1336002: IRS grants more time for an extended consolidated NOL carryback election
A consolidated corporate group incurred a net operating loss and wanted to use the extended carryback period available under IRC § 172(b)(1)(H). The group missed the deadline to make the election…
PLR 1336001: IRS consents to a change from corporation to partnership classification
The taxpayer was a limited liability company that had elected S corporation status. A foreign entity later acquired an ownership interest, terminating the S corporation election, and new owners…
IRS revokes an organization's section 501(c)(3) exemption
The IRS issued a final adverse determination revoking an organization's federal income tax exemption under IRC § 501(c)(3), effective January 1, 2004. The IRS determined that the organization was…
IRS revokes a private foundation's section 501(c)(3) exemption
The IRS revoked a private foundation's recognition as an organization exempt under IRC § 501(c)(3), effective January 1 of the specified year. The final letter states that the organization was not…
IRS revokes an inactive organization's section 501(c)(3) exemption
The IRS revoked an inactive organization's recognition as exempt under IRC § 501(c)(3), effective January 1 of the specified year. The organization had stopped operating, reported that it intended…
IRS denies exemption for a public recreational gaming program
The IRS denied an organization's application for recognition as exempt under IRC § 501(c)(3). The organization offered free and low-cost tabletop gaming in a sober setting and said the programs…
IRS revokes a private foundation's exemption for private benefit to its founder
The IRS revoked a private foundation's section 501(c)(3) exemption effective November 1, 2008. The IRS found that a substantial amount of the organization's assets benefited its founder, including…
IRS approves employer-related scholarship procedures
The IRS approved a private foundation's procedures for awarding employer-related scholarships to employees of a redacted organization and their dependents. The program uses an independent selection…
IRS approves an employer-related scholarship program
The IRS approved a private foundation's procedures for an employer-related scholarship program serving children of current full-time employees. The program uses an independent administrator and…
IRS approves a qualifying distribution for property converted to an exempt use
The IRS ruled that a private foundation's transfer of property to a related private foundation, followed by conversion of the property to an exempt use, qualified as a qualifying distribution under…
IRS approves a private foundation's transfer to a related charitable trust
The IRS approved a private foundation's proposed transfer of assets to a related private foundation organized as a charitable trust. The transfer was intended to resolve disagreements among family…
IRS reclassifies an organization from section 509(a)(1) to section 509(a)(2)
The IRS modified an organization's foundation classification from a publicly supported organization described under IRC §§ 509(a)(1) and 170(b)(1)(A)(vi) to one described under IRC § 509(a)(2). The…
IRS revokes a seafarer center's section 501(c)(4) exemption
The IRS revoked an organization's exemption under IRC § 501(c)(4), effective January 1 of the specified year. The organization operated a center serving crew members of cruise ships docking at a…
IRS revokes a charity's section 501(c)(3) exemption for lack of charitable activity
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective at its inception. The organization had not conducted activities related to its stated charitable purpose, had no assets…
IRS revokes a charity's section 501(c)(3) exemption for lack of charitable activity
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective September 21 of the specified year. The organization had not conducted activities related to its stated charitable…
IRS grants a private foundation more time to dispose of excess business holdings
The IRS granted a private foundation a five-year extension to dispose of stock that represented excess business holdings under IRC § 4943. The foundation received stock in eleven health care and…
IRS addresses limitation periods for a deficiency tied to NOL carrybacks
The IRS advised that a corporate taxpayer's later assessment was timely because the deficiency was attributable to a net operating loss carryback and the assessment period for the loss year remained…
IRS allows a late election to restore value after an ownership change
The IRS granted a consolidated group an extension of time to file an election under the regulations governing § 382 limitations after an ownership change. A loss corporation had reduced its value…
IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. The corporation's sole shareholder intended the election to be effective on the specified…
IRS grants more time for an RRSP election under the U.S.-Canada treaty
The IRS granted a taxpayer an extension to make an election under Rev. Proc. 2002-23 to defer U.S. federal income tax on income accrued in a Canadian registered retirement savings plan. The taxpayer…
IRS grants reasonable-cause relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. The corporation's shareholders intended the election to be effective on its incorporation…
IRS permits a corporation to use tax book value for interest apportionment
The IRS permitted a domestic corporation to change from the fair market value method to the tax book value method for valuing assets used to apportion interest expense. The corporation had used the…
IRS grants more time for a consolidated NOL carryback election
The IRS granted a consolidated group an extension of time to elect an extended carryback period for a consolidated net operating loss. The group had failed to make a valid election to carry back a…
IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file an S corporation election. The corporation intended to be treated as an S corporation effective on the specified date, but the proper…
IRS grants more time for a redacted § 48A election
The IRS granted a taxpayer an extension to make a redacted election associated with the qualifying advanced coal project credit under IRC § 48A. The taxpayer had relied on an independent law firm to…
IRS grants more time for a disregarded-entity classification election
The IRS granted a foreign eligible entity 120 days to make a late election to be treated as a disregarded entity for federal tax purposes. The entity had not timely filed Form 8832, Entity…
IRS grants more time for a disregarded-entity classification election
The IRS granted a foreign eligible entity 120 days to make a late election to be treated as a disregarded entity for federal tax purposes. The entity had not timely filed Form 8832, Entity…
IRS grants extra time to make an IC-DISC election
The IRS granted a domestic corporation an additional 90 days 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 approves a tax-free spin-off separating two business lines
The IRS approved the proposed contribution of two subsidiaries and a disregarded LLC to a newly formed subsidiary, followed by a pro rata distribution of the new subsidiary's stock to the parent…
IRS waives the 60-day rollover deadline after the account owner's death
The IRS waived the 60-day rollover requirement for a distribution from a deceased individual's Simplified Employee Pension, or SEP, account. The surviving spouse said the account owner intended to…
IRS denies exemption to a farmers' market serving vendors' private interests
The IRS denied an organization's application for exemption under IRC § 501(c)(3) and, alternatively, § 501(c)(4). The organization operated a farmers' market where vendors paid fees for space and…
IRS denies exemption to a proposed rural hospital without sufficient operating details
The IRS denied a corporation's application for exemption under IRC § 501(c)(3) because it had not shown that it was operating or ready to operate a charitable hospital. The corporation planned to…
IRS denies exemption to a trust primarily supporting one named family
The IRS denied exemption under IRC § 501(c)(3) to a trust formed to support a widow and her children. The trust's original documents named that family as beneficiaries, its fundraising materials…
IRS revokes a small insurance company's section 501(c)(15) exemption
The IRS revoked an insurance company's exemption under IRC § 501(c)(15) because its gross receipts exceeded the applicable limitation for the year under examination. The organization had filed Form…
IRS says temporary work-related spousal absence prevents head-of-household status
Chief Counsel Advice addressed whether a married taxpayer could file as head of household while the taxpayer's spouse lived apart because of employment. The spouses were not legally separated and…
IRS explains who may sign returns and assessment agreements for deceased taxpayers
Chief Counsel Advice addressed who may sign unfiled returns, Form 870, and Form 872 after a taxpayer's death. A person holding the decedent's property may sign unfiled returns, although the Service…
IRS explains conservation easement valuation for contiguous and related parcels
Chief Counsel Advice addressed how to value charitable conservation easements when the donated property is contiguous to other property or when the easement increases the value of other property.…
IRS says privately controlled community development district is not a political subdivision
The Technical Advice Memorandum considered whether a community development district could issue bonds whose interest was exempt under IRC section 103. The IRS concluded that the issuer was not a…
IRS says related-party interest funded by new loans is not deductible when not actually paid
Chief Counsel Advice considered whether a corporation could deduct interest it claimed to pay to a related foreign parent through wire transfers and notes. The IRS concluded that the transfers were…
IRS approves correction of utility ITC and deferred-tax amortization errors
The IRS ruled for a regulated electric utility that had used outdated asset lives when calculating investment tax credit amortization and excess deferred income tax amortization for ratemaking. The…
IRS approves nuclear decommissioning fund transfers in a utility restructuring
The IRS approved the transfer of qualified nuclear decommissioning funds as part of a utility restructuring involving a merger and a contribution to a holding company. The funds would not be…
IRS permits a retroactive qualified electing fund election after tax adviser error
The IRS consented to a taxpayer's retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer said a tax professional knew about 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.