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 1328007: IRS grants relief after a missed QSST election
The IRS ruled that a corporation’s S corporation election terminated when a trust beneficiary failed to make a timely qualified subchapter S trust election. The IRS found the termination inadvertent…
PLR 1328006: IRS grants relief after a missed QSST election
The IRS ruled that a corporation’s S corporation election terminated when a trust beneficiary failed to make a timely qualified subchapter S trust election. The IRS found the termination inadvertent…
PLR 1328005: IRS approves pipeline-related qualifying income
The IRS ruled that a publicly traded partnership’s gross income from relocating pipeline facilities, constructing and maintaining pipeline interconnects, and selling condensate collected from…
PLR 1328004: IRS restores S corporation status after missed ESBT elections
The IRS ruled that an S corporation election terminated when two trusts became shareholders without timely ESBT elections. The IRS found the termination inadvertent and allowed the corporation to…
PLR 1328003: IRS approves a cross-border liquidation and reorganization
The IRS approved specified tax treatment for a proposed cross-border corporate restructuring involving a foreign parent, a target corporation, and multiple subsidiaries. The rulings cover…
PLR 1328002: IRS grants extra time to make low-income housing elections
The IRS granted a taxpayer 120 days to make intended elections under IRC § 42(g)(1)(B) for a multiple-building low-income housing project. The taxpayer had made incorrect or untimely elections on…
PLR 1328001: IRS grants relief for a late S corporation election
The IRS determined that a corporation had reasonable cause for failing to timely file Form 2553. It granted relief under IRC § 1362(b)(5), provided the corporation filed a completed Form 2553 within…
PLR 1327023: IRS waives the 60-day rollover requirement after a medical injury
The IRS waived the 60-day deadline for a taxpayer to roll part of an IRA distribution into another IRA. The taxpayer said a medical injury during the rollover period required home medical care, use…
PLR 1327022: IRS denies a pension minimum funding waiver for lack of temporary hardship
The IRS denied a personal services corporation's request to waive the minimum funding standard for its defined-benefit pension plan. The company had declining revenue, unpaid minimum funding…
PLR 1327021: IRS waives the 60-day rollover requirement after an excess RMD distribution
The IRS waived the 60-day rollover requirement after a financial institution distributed more IRA assets than the taxpayer intended while processing his required minimum distribution. The taxpayer…
PLR 1327020: IRS waives the 60-day rollover requirement after a bank mishandled an IRA transfer
The IRS waived the 60-day rollover deadline after a financial institution transferred an IRA distribution into a taxable joint account instead of a rollover IRA. The taxpayer had intended to keep…
Other 1327019: IRS revokes an organization's tax-exempt status for commercial activity and private benefit
The IRS revoked an organization's section 501(c)(3) exemption after finding that it was not operated exclusively for exempt purposes. The organization collected donated books, but its activities and…
Other 1327018: IRS denies exemption to a proposed religious organization over private benefit and nonreligious activities
The IRS denied exemption under section 501(c)(3) to a proposed religious organization. The organization did not establish that its activities would be exclusively religious rather than social,…
Other 1327017: IRS revokes exemption after finding social and recreational purposes
The IRS revoked an organization's section 501(c)(3) exemption after finding that its articles of incorporation did not limit its purposes to exempt purposes. The IRS also found that more than an…
Other 1327016: IRS denies exemption to a social-welfare organization over private benefit and weak grant controls
The IRS denied exemption under section 501(c)(3) to an organization that proposed loans, grants, employment assistance, and related support for people facing financial hardship. The organization did…
Other 1327015: IRS proposes revocation after an inactive social-welfare group handled related clinic funds
The IRS proposed revoking an organization's exemption under IRC § 501(c)(4). The organization was inactive, while its bank account received credit card payments from clinics operated by a related…
Other 1327014: IRS denies exemption to an organic-certification organization serving private member interests
The IRS denied exemption to an organization that certified farms, processors, and traders using a trademarked organic-farming method. The organization argued that its certification, education, and…
Other 1327013: IRS revokes exemption after an organization remained inactive
The IRS revoked an organization’s exemption under section 501(c)(3) after finding that it had conducted no operations or financial activities during the examination year and several prior years. The…
Other 1327012: IRS revokes exemption after a housing organization ceased operations
The IRS revoked an organization’s exemption under section 501(c)(3) after finding that it had been inactive for several years and had no planned operations or financial activities. The organization…
Other 1327011: IRS revokes exemption after an organization withheld records
The IRS revoked an organization’s exemption under section 501(c)(3) after repeated unsuccessful efforts to examine its records, receipts, expenditures, and activities. The organization’s stated…
PLR 1327010: IRS rules that relinquished insurance-policy powers may avoid estate inclusion after three years
The IRS considered whether life-insurance proceeds would be included in a taxpayer’s gross estate after policies were transferred to a trust and the taxpayer relinquished trustee, protector, and…
CCA 1327009: Chief Counsel allows a QSST beneficiary’s traced interest deduction
Chief Counsel considered whether interest paid by a qualified subchapter S trust, or QSST, on debt used to buy S corporation stock could be allocated to the trust’s S portion and deducted by the…
PLR 1327008: IRS permits a homeowners association to revoke section 528 elections
The IRS granted a homeowners association permission to revoke its elections under section 528 for two tax years. The association had filed Form 1120-H after an accounting firm advised that it could…
PLR 1327007: IRS grants a taxpayer more time to make a mixed straddle account election
The IRS granted a corporate taxpayer an extension of time to make a mixed straddle account election for a tax year. The taxpayer's employee responsible for the federal consolidated tax return left…
PLR 1327006: IRS approves class-specific fees for a proposed non-traded REIT
The IRS ruled that a proposed public, non-traded real estate investment trust could issue two classes of common stock with different selling commissions, dealer manager fees, and distribution fees.…
PLR 1327005: IRS grants more time to file an IC-DISC election
The IRS granted a domestic corporation 60 more days to file Form 4876-A, the election to be treated as an interest charge domestic international sales corporation, or IC-DISC. The corporation's…
PLR 1327004: IRS grants more time to file an IC-DISC election for a fishing business
The IRS granted a domestic corporation 60 more days to file Form 4876-A, the election to be treated as an interest charge domestic international sales corporation, or IC-DISC. The corporation's…
PLR 1327003: IRS approves a tax-free split-off of a business into a new S corporation
The IRS ruled that an S corporation could separate part of its business into a newly formed corporation and distribute the new corporation's stock to one shareholder in exchange for that…
PLR 1327002: IRS says a fund need not report payments that retain their personal-injury exclusion
The IRS ruled that a fund created during the liquidation of an insolvent life insurance company would not have information reporting obligations for certain payments to annuity beneficiaries. The…
PLR 1327001: IRS grants more time to file an IC-DISC election after the filing could not be located
The IRS granted a domestic corporation 60 more days to file Form 4876-A, the election to be treated as an interest charge domestic international sales corporation, or IC-DISC. The taxpayer had…
Other 1326019: IRS denies exemption to a foundation that made insider loans
The IRS denied section 501(c)(3) exemption to a foundation that made charitable grants and loans but also routed funds to related for-profit businesses. The foundation's directors and family members…
CCA 1326018: A paid manager is a tax matters partner only if the person is a partner for federal tax purposes
The Chief Counsel's Office addressed whether a paid manager described as a partner under state law could be the federal tax matters partner. It said the person is not a partner for federal tax…
CCA 1326017: A payment by a partnership to a partner is a partnership item
The Chief Counsel's Office addressed the tax treatment of an amount paid by a partnership to a partner. It concluded that the payment is a partnership item. Changing the amount reported by the…
CCA 1326016: Partner status and pass-through self-employment income questions belong in specified proceedings
The Chief Counsel's Office explained that whether a listed partner is a partner for federal tax purposes is generally determined under the Supreme Court's Culbertson and Tower tests. The status of a…
CCA 1326015: A surety agreement may qualify as an obligatory disbursement agreement under section 6323
The Chief Counsel's Office considered whether an agreement involving a surety could receive protection under section 6323(c)(4). It said the agreement appeared to be an obligatory disbursement…
CCA 1326014: A planned transaction converts QSubs and disregarded entities and creates gain or loss on later stock sales
The Chief Counsel's Office analyzed a planned restructuring involving an S corporation, its qualified subchapter S subsidiaries, disregarded entities, partnerships, and buyers. It concluded that…
CCA 1326013: Notice 2008-83 does not exclude certain bank loans from NUBIG or NUBIL calculations
The Chief Counsel's Office considered whether Notice 2008-83 excluded certain bank loans from the net unrealized built-in gain and net unrealized built-in loss calculations under sections 382(h) and…
PLR 1326012: Debentures did not create a second class of stock for an S corporation
The IRS ruled that three mandatorily convertible debentures issued by a corporation did not create a second class of stock and therefore did not invalidate the corporation's S corporation election.…
PLR 1326011: Grantor treated as owner of trust income and corpus during the trust term
The IRS ruled that a grantor would be treated as the owner of a trust's income and corpus for federal income tax purposes during the trust term. The trust required its net income to be paid to the…
PLR 1326010: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity more time to file an election to be treated as a disregarded entity for federal tax purposes. The entity was wholly owned by one taxpayer and intended to make the…
PLR 1326009: Solar project may qualify as placed in service despite temporary curtailment
The IRS ruled that a solar power project would not be prevented from being treated as placed in service in the target year if an unfinished network upgrade caused temporary curtailment of the…
PLR 1326008: Solar project may qualify as placed in service despite temporary curtailment
The IRS ruled that a solar power project would not be prevented from being treated as placed in service in the target year if an unfinished network upgrade caused temporary curtailment of the…
PLR 1326007: New bonds qualify as refunding bonds after partnership technical termination
The IRS ruled that new bonds issued to refinance existing bonds remained refunding bonds even though ownership purchases and a technical termination of a partnership occurred within six months of…
PLR 1326006: Reorganization and merger preserve tax attributes and consolidated-group status
The IRS ruled that a planned reorganization and merger would qualify under the tax-free reorganization rules. The steps included contributing a subsidiary to a new corporation, converting the…
PLR 1326005: Refined coal process qualifies for the section 45 credit rules
The IRS ruled that a taxpayer's additive process could produce refined coal eligible for the section 45 credit, subject to the statutory emissions-reduction requirements. The ruling also addressed…
PLR 1326004: Refined coal process qualifies for the section 45 credit rules
The IRS ruled that the described additive process could produce refined coal eligible for the section 45 credit, subject to the statutory emissions-reduction requirements. The ruling also addressed…
PLR 1326003: Refined coal process qualifies for the section 45 credit rules
The IRS ruled that the described additive process could produce refined coal eligible for the section 45 credit, subject to the statutory emissions-reduction requirements. The ruling also addressed…
PLR 1326002: Refined coal process qualifies for the section 45 credit rules
The IRS ruled that the taxpayer's process of mixing proprietary additives into coal could produce refined coal eligible for the section 45 credit, provided the coal met the applicable source, rank,…
PLR 1326001: IRS grants more time to spend qualified bond proceeds
The IRS granted a municipality more time to spend proceeds from qualified zone academy bonds on public school rehabilitation and equipment. The original three-year expenditure period was delayed by…
PLR 1325022: IRS waives the 60-day IRA rollover deadline
The IRS waived the 60-day deadline for rolling an IRA distribution into another IRA. The taxpayer's husband had dementia during the rollover period, which impaired his ability to remember the…
PLR 1325021: Early termination of a charitable remainder unitrust is approved
The IRS approved the early termination of a charitable remainder unitrust and the distribution of its assets. The income beneficiaries could receive the actuarial value of their interests, while the…
PLR 1325020: Early termination of a charitable remainder unitrust is approved
The IRS approved the early termination of a charitable remainder unitrust and the distribution of its assets. The income beneficiaries could receive the actuarial value of their interests, while the…
PLR 1325019: Early termination of a charitable remainder unitrust is approved
The IRS approved the early termination of a charitable remainder unitrust and the distribution of its assets. The income beneficiaries could receive the actuarial value of their interests, while the…
PLR 1325018: Early termination of a charitable remainder unitrust is approved
The IRS approved the early termination of a charitable remainder unitrust and the distribution of its assets. The income beneficiaries could receive the actuarial value of their interests, while the…
IRS denies exemption to a religious organization that could not substantiate its operations
The IRS finalized its adverse determination that a religious organization did not qualify for exemption under section 501(c)(3). The IRS found that the organization had not substantiated its…
Other 1325016: IRS denies exemption to a credit-counseling organization
The IRS denied exemption under section 501(c)(4) to an organization that offered debt analysis, credit counseling, and referrals to for-profit debt-service providers. The organization charged an…
Other 1325015: IRS denies exemption to a proposed church that promoted polygamy
The IRS denied section 501(c)(3) exemption to a proposed church whose trust instrument directed its assets on dissolution to an organization not shown to be tax exempt. The IRS also concluded that…
CCA 1325013: A missing section 6013(g) election avoids section 6677 penalties
Chief Counsel Advice addresses whether a nonresident alien who filed a joint federal income tax return with a U.S. citizen spouse became subject to section 6677 penalties for failing to file…
TAM 1325012: Interest on collateral securities is allocated under the ten-percent rule
The IRS addressed whether interest earned by a foreign bank's U.S. branch on medium-term notes should be treated entirely as effectively connected income. The branch acquired the notes in the…
CCA 1325011: Debt pay-down does not create receipt of like-kind exchange proceeds
Chief Counsel Advice addresses whether a taxpayer had actual or constructive receipt of relinquished-property proceeds when a qualified intermediary used those proceeds to pay down credit lines…
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.