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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
IRS approves REIT cross-connectivity services as qualifying rent-related services
The IRS ruled that a real estate investment trust's telecommunications cross-connectivity services would not prevent tenant payments from qualifying as rents from real property. The services were…
IRS approves a tax-free corporate spin-off and internal restructuring
The IRS ruled that a corporation's proposed separation of two businesses, including an internal restructuring and a pro rata distribution of a controlled corporation's stock, would qualify under the…
IRS preserves an S corporation election after voided transfers to ineligible trusts
The IRS ruled that a corporation could continue to be treated as an S corporation after two shareholders transferred stock to trusts that were not eligible S corporation shareholders. A court later…
IRS preserves an S corporation election after voided transfers to ineligible trusts
The IRS ruled that a corporation could continue to be treated as an S corporation after two shareholders transferred stock to trusts that were not eligible S corporation shareholders. A court later…
IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded-entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect partnership status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by the stated…
IRS grants extra time for a foreign entity to elect partnership status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by the stated…
IRS grants extra time for a foreign entity to elect partnership status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by the stated…
IRS grants extra time for a foreign entity to elect partnership status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by the stated…
IRS grants extra time for a foreign entity to elect partnership status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by the stated…
IRS grants extra time for a foreign entity to elect partnership status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by the stated…
IRS grants extra time for a foreign entity to elect disregarded entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity's classification election
The IRS granted a foreign entity an additional 120 days to file Form 8832 and make an election to be treated as a partnership for federal tax purposes. The facts section says the entity intended…
IRS grants extra time for a foreign entity to elect disregarded entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect disregarded entity status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election by the…
IRS grants extra time for a foreign entity to elect partnership status
The IRS granted a foreign entity an additional 120 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity intended to make the election by the stated…
Taxpayer receives more time to elect Canadian retirement-plan tax deferral
The IRS granted a Canadian taxpayer 60 days from the ruling date to elect under Rev. Proc. 2002-23 to defer U.S. federal income tax on income accrued in a Canadian registered retirement savings…
IRS approves a complex corporate spin-off and related reorganizations
The IRS approved a proposed separation in which a publicly traded parent would reorganize many domestic and foreign subsidiaries, move operating businesses and assets among new and existing…
IRS approves refined-coal tax-credit treatment and testing methods
The IRS ruled that a taxpayer's facility, which mixes chemical additives into utility-grade coal to reduce emissions, produces refined coal that may qualify for the section 45 tax credit when sold…
IRS permits a retroactive QEF election for a PFIC investment
The IRS consented to a taxpayer's retroactive qualified electing fund election for stock in a passive foreign investment company. The taxpayer had relied on a CPA who knew about the investment but…
IRS rules on a stock sale and subsidiary liquidation in a consolidated group
The IRS supplemented an earlier private letter ruling on a consolidated group's planned sale of part of a subsidiary's stock followed by the subsidiary's possible complete liquidation. The ruling…
IRS grants more time to make a 2010 decedent basis election
The IRS granted an estate 120 additional days to file Form 8939 and make the section 1022 election for a decedent who died in 2010. The election allows an executor to use the special…
IRS approves transfers of a nuclear decommissioning fund in a restructuring
The IRS ruled that a qualified nuclear decommissioning trust would remain qualified after a subsidiary's interest in a nuclear power plant was transferred through a merger and a later contribution…
IRS approves transfers of a nuclear decommissioning trust in a two-step restructuring
The IRS approved a taxpayer's two-step restructuring involving a nuclear power plant and its qualified nuclear decommissioning trust. The trust would move first in a merger involving a wholly owned…
IRS approves transfers of a nuclear decommissioning trust in a two-step restructuring
The IRS approved a taxpayer's two-step restructuring involving a nuclear power plant and its qualified nuclear decommissioning trust. The trust would move first in a merger involving a wholly owned…
IRS finds proposed disclaimers of trust interests would not be taxable gifts
The IRS ruled that an individual's proposed disclaimers of remainder and income interests in four trusts would not be taxable gifts. The trusts were created before 1977, and the individual learned…
IRS recognizes a university retirement plan as a church plan retroactively
The IRS ruled that a private university's defined contribution retirement plan qualified as a church plan under IRC § 414(e). The university was tax-exempt, closely connected to a religious order,…
IRS waives the 60-day rollover deadline for an excess IRA distribution
The IRS waived the 60-day deadline for rolling an excess individual retirement account distribution into an IRA. The taxpayer received a second required minimum distribution because the financial…
IRS waives the 60-day rollover deadline after an advisor's paperwork error
The IRS waived the 60-day deadline for rolling a taxpayer's IRA distribution into a rollover IRA. The taxpayer withdrew funds to use as a short-term loan for a home purchase and intended to put them…
IRS waives the 60-day rollover deadline after inaccurate advisor information
The IRS waived the 60-day deadline for rolling an IRA distribution into an IRA. The taxpayer withdrew the funds after a financial advisor incorrectly said that more than 60 days were available for…
IRS approves a private foundation's hedge fund interests under UBTI, excess holdings, and jeopardizing investment rules
The IRS ruled on a private foundation's proposed ownership of interests in an investment hedge fund organized as an LLC. The Service concluded that income from the LLC's passive investment…
IRS revokes a social club's tax exemption after excessive nonmember income
The IRS revoked a social club's exemption under IRC § 501(c)(7). The organization received substantial income from nonmember use of its facilities and from oil, gas, and mineral royalties, and it…
IRS revokes a civic organization's exemption after finding extensive unrelated transportation businesses
The IRS revoked a transportation organization's exemption under IRC § 501(c)(4). The organization operated a city bus line that the examination report treated as an exempt activity, but it also…
IRS revokes an inactive civic organization's tax exemption
The IRS revoked a civic organization's exemption under IRC § 501(c)(4). The examination found that the organization had discontinued operations and therefore failed the operational test for…
IRS revokes a charity's exemption after it fails to provide examination records
The IRS revoked a charitable organization's exemption under IRC § 501(c)(3). The organization did not provide the records and other information repeatedly requested during an examination, so the IRS…
IRS revokes a charity's exemption for serving private rather than public interests
The IRS revoked a charitable organization's exemption under IRC § 501(c)(3). The organization did not provide books and records requested during an examination and acknowledged that it was not…
IRS denies exemption to a cannabis cooperative under IRC § 501(c)(16)
The IRS denied exemption to a proposed cooperative under IRC § 501(c)(16). The cooperative was not formed by a tax-exempt farmers' cooperative under IRC § 521, its corporate status had been…
CCA explains when IRC § 982 bars third parties from introducing foreign records
Chief Counsel Advice addresses whether IRC § 982 bars a person related to a taxpayer from introducing foreign documents when the document request was made only to the taxpayer. The advice concludes…
CCA discusses potential future value when evaluating worthless stock
Chief Counsel Advice states that potential future value can be a component of valuing intangible assets. In that context, the advice says potential future value remains relevant when determining…
CCA distinguishes the sale reason from the replacement reason under IRC § 1033
Chief Counsel Advice explains that IRC § 1033(e) and § 1033(f) ask different questions in an involuntary-conversion analysis involving livestock. Section 1033(e) concerns why the livestock was sold.…
CCA addresses replacement property for involuntarily converted livestock
Chief Counsel Advice states that a taxpayer may replace livestock with other property used for farming under IRC § 1033(f) when replacing it with property similar or related in use is not feasible…
CCA addresses who may sign a statute consent for taxpayers
Chief Counsel Advice addresses whether a person authorized under Form 2848 may sign a statute consent on Form 872 for taxpayers. The advice states that the power of attorney may do so if that person…
CCA addresses late-filed S corporation returns and the six-year assessment period
Chief Counsel Advice addresses whether a late-filed Form 1120-S can disclose S corporation income for purposes of the six-year assessment period under IRC § 6501(e). It concludes that only the S…
PLR 1333007: IRS approves a series of redacted corporate reorganizations and distributions
A corporate group requested rulings on a multi-step plan involving mergers, liquidations, contributions, stock distributions, and related transactions among several redacted entities. The IRS ruled…
PLR 1333006: IRS approves reformation of a trust into a qualifying charitable remainder unitrust
An estate asked whether a court-approved reformation of a trust could qualify under IRC § 2055(e)(3). The proposed changes divided the trust, addressed payments for certain noncharitable expenses,…
PLR 1333005: IRS allows deduction of certain REIT distribution fees after initial issuance
A real estate investment trust asked whether distribution fees and dealer manager fees for continuously offered share classes could be deducted under IRC § 162. The IRS treated the fees as…
PLR 1333004: IRS allows a retroactive qualified electing fund election for a PFIC investment
The IRS consented to a shareholder's retroactive qualified electing fund election for an investment in a passive foreign investment company. The shareholder had relied on tax professionals and…
PLR 1333003: IRS approves active-business treatment for a planned section 355 distribution
A corporate group proposed contributing assets and liabilities to a new controlled corporation and distributing that corporation's stock to a shareholder under IRC § 355. The group represented that…
PLR 1333002: IRS grants inadvertent termination relief for an S corporation with QSST shareholders
An S corporation's election terminated because three trusts that held its shares did not distribute all of their income to their beneficiaries while the beneficiaries were under age 21. The…
PLR 1333001: IRS grants more time to file a LIFO election form
The IRS granted a taxpayer 30 more days to file Form 970, the application to use the LIFO inventory method. The taxpayer had adopted the LIFO method but discovered after changing accounting firms…
PLR 1332016: IRS declines to waive the 60-day IRA rollover deadline
The IRS declined to waive the 60-day rollover requirement for a taxpayer who took money from an IRA and used it to pay the mortgage on a primary residence. The taxpayer expected to replenish the IRA…
1332015: IRS finalizes adverse determination for fraternal beneficiary society
The IRS finalized an adverse determination that an organization did not qualify for federal income tax exemption under IRC § 501(c)(8). The organization provided member benefits and raised money…
1332014: IRS proposes revoking a fraternal organization's tax exemption
The IRS determined that an organization did not qualify for exemption under IRC § 501(c)(8) as a fraternal beneficiary society. The organization rented halls and other facilities to the public, was…
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.