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 1322028: IRS grants relief for a late S corporation election
The IRS granted a corporation 120 days to make an S corporation election effective as of its intended start date. The corporation had been incorporated under state law, but its Form 2553 was not…
PLR 1322027: IRS grants time to file railroad track maintenance credit forms
The IRS gave a railroad company 120 days to file Forms 8900 for several tax years and claim the railroad track maintenance credit. The company had reported its integrated rail system as a…
PLR 1322026: IRS approves grantor trust elections for settlement trusts
The IRS ruled that a taxpayer could make a grantor trust election for several trusts formed under a bankruptcy reorganization plan and related settlement agreements. The trusts were created to…
PLR 1322025: IRS approves trust distributions after a judicial construction
The IRS ruled that a court-ordered distribution of all assets from an exempt trust to a successor trust would not increase the successor trust's generation-skipping transfer tax inclusion ratio…
PLR 1322024: IRS treats hydraulic fracturing service income as qualifying income
The IRS ruled that gross income from providing hydraulic fracturing services would qualify as income from the development or production of a mineral or natural resource under § 7704(d)(1)(E). The…
PLR 1322023: IRS addresses income and deduction issues for a mortgage securitization business
The IRS considered a ruling request from a stockholder-owned corporation that purchases residential mortgages and mortgage-related securities, securitizes them into mortgage-backed securities, and…
PLR 1322022: IRS grants more 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 was eligible for that classification…
PLR 1322021: IRS grants more 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 was eligible for that classification but had…
PLR 1322020: IRS allows current treatment for payments under a product-distribution agreement
The IRS ruled that a distributor does not have to capitalize specified payments made to a supplier under an agreement to distribute and sell a product. The agreement included payments tied to sales,…
PLR 1322019: IRS grants more time for a 2010 estate to make a basis election
The IRS granted a decedent's personal representative an additional 120 days to file Form 8939 and make the section 1022 election. That election allows certain basis increases for property acquired…
PLR 1322018: IRS consents to a retroactive qualified electing fund election
The IRS consented to a shareholder's retroactive qualified electing fund election for an investment in a foreign corporation. The shareholder had relied on a qualified tax professional that failed…
PLR 1322017: IRS consents to a retroactive qualified electing fund election
The IRS consented to a shareholder's retroactive qualified electing fund election for an investment in a foreign corporation. The shareholder had relied on a qualified tax professional that failed…
PLR 1322016: IRS restores S corporation status after missed QSST elections
The IRS ruled that a corporation's S corporation election terminated when beneficiaries of four trusts failed to make timely qualified subchapter S trust elections. The IRS found that the…
PLR 1322015: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322014: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322013: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322012: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322011: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322010: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322009: IRS applies PFIC look-through rules to a foreign holding company structure
The IRS clarified how the passive foreign investment company, or PFIC, look-through rules applied to a foreign holding company that owned a domestic software company, which in turn owned a domestic…
PLR 1322008: IRS approves an insurer's conversion to a reciprocal insurer
The IRS ruled that a property and casualty insurance company could convert from a stock insurer to a reciprocal insurer through a merger and restructuring. The conversion qualified as a Type F…
PLR 1322007: IRS permits revocation of a section 83(b) election
The IRS consented to a taxpayer's revocation of an election under section 83(b) concerning shares of employer stock received for services. The taxpayer requested revocation within the 30-day period…
PLR 1322006: IRS restores S corporation treatment after an inadvertent termination
The IRS ruled that a corporation's S election was inadvertently terminated when one of its shareholders became ineligible. The corporation represented that the termination was not motivated by tax…
PLR 1322005: IRS approves refined-coal credit treatment for an emissions-reduction process
The IRS ruled on a taxpayer's proposed use of chemical additives to produce refined coal for a power plant. The ruling approved treating the resulting fuel as refined coal under section 45, subject…
PLR 1322004: IRS approves refined-coal treatment for a leased facility and blended coal
The IRS ruled on a taxpayer's use of chemical reagents at a leased facility to produce refined coal for a power plant. The process and reagents qualified for refined-coal treatment under section 45,…
PLR 1322003: IRS approves refined-coal treatment for a leased facility and blended coal
The IRS ruled on a taxpayer's use of chemical reagents at a leased facility to produce refined coal for a power plant. The process and reagents qualified for refined-coal treatment under section 45,…
PLR 1322002: IRS grants extra time for a consolidated-group election
The IRS granted a taxpayer an extension of time to file an election under Treas. Reg. § 1.1502-13(l)(3) for certain stock-elimination transactions in a consolidated group. The original common parent…
PLR 1322001: IRS excludes deferred intercompany gain after a target liquidation
The IRS ruled on the treatment of deferred intercompany gain after a target company was to merge upstream into the new common parent of a consolidated group. The gain arose from an earlier sale of…
Determination 1321041: IRS denies section 501(c)(3) exemption for private benefit and inurement
The IRS issued a final adverse determination against an organization involved in debt-management services. It concluded that the organization did not operate exclusively for exempt purposes, served…
Determination 1321040: IRS revokes exemption after recordkeeping and private-benefit failures
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 2007. The determination says the organization did not meet the recordkeeping requirements of IRC § 6033 and…
IRS revokes a homeowners association's section 501(c)(4) exemption
The IRS revoked a homeowners association's exemption under section 501(c)(4). The association maintained a swimming pool, roads, security lights, trees, and other common areas, but those facilities…
IRS revokes an organization's exemption after it failed to respond to an examination
The IRS revoked an organization's exemption under section 501(c)(4). The organization failed to file required Form 990 returns and did not respond to repeated IRS requests for records and…
IRS revokes a social-welfare organization's exemption after it ceased its activities
The IRS revoked an organization's exemption under section 501(c)(4). The organization had been engaged in activities intended to promote social welfare, including advocacy concerning the quality of…
IRS revokes an employee association's exemption for substantial commercial insurance activity
The IRS revoked a local employee association's section 501(c)(4) exemption. The association provided commercial-type insurance to its members, and the IRS determined that this was a substantial part…
IRS revokes a homeowners association's exemption because its common areas served members
The IRS revoked a homeowners association's exemption under section 501(c)(4). The association maintained an office building, swimming pool, play areas, a dumpster, utility meters, and roads, but…
PLR 1321034: Estate settlement does not create self-dealing excise tax
A private foundation was named to receive partnership interests and other assets under a decedent's will. The decedent's children, the estate's executors, and the foundation's trustees became…
IRS revokes exemption from organization whose only activity was gaming
The IRS revoked an organization's exemption under IRC § 501(c)(4), effective January 1 of the redacted year. The organization had originally been formed to support a youth football league, but it…
IRS revokes exemption from homeowners association with member-only facilities
The IRS revoked an organization's exemption under IRC § 501(c)(4), effective January 1 of the redacted year. The organization administered covenants, maintained common property, and operated a…
PLR 1321031: IRS approves employer-related scholarship grant procedures
The IRS approved a private foundation's procedures for awarding scholarships to children of an employer's full-time employees. The program considers financial need, academic merit, and educational…
PLR 1321030: IRS approves a private foundation's scholarship grant procedures
The IRS approved a private foundation's procedures for awarding a scholarship to a qualifying high school senior pursuing post-secondary education. The program is needs-based, open to the senior…
PLR 1321029: IRS approves a global employee-family scholarship program
The IRS approved a private foundation's procedures for scholarships to dependent children of eligible full-time employees and their subsidiaries. The program uses an independent third party to…
PLR 1321028: IRS approves a foundation's historic-property restoration set-aside
The IRS approved a private operating foundation's request to set aside funds for the restoration of a historic property. After restoration, the property would be used for exempt activities,…
PLR 1321027: IRS rules that a court-approved estate settlement is not self-dealing
The IRS considered a settlement involving partnership interests that a decedent's will had directed to a private foundation. The decedent's children, the estate's executors, and the foundation's…
Final adverse determination: IRS denies business-league exemption for an identity-theft services organization
The IRS issued a final adverse determination denying federal income tax exemption under IRC § 501(c)(6) to an organization formed by nonprofit groups representing financial-services companies. The…
PLR 1321025: IRS approves a private foundation's asset transfer, termination plan, and related tax treatment
A private non-operating foundation planned to transfer substantially all of its remaining assets to a related private operating foundation controlled by the same people. The IRS ruled that the…
PLR 1321024: IRS approves a private foundation's asset transfer, termination plan, and related tax treatment
A private non-operating foundation planned to transfer substantially all of its remaining assets to a related private operating foundation controlled by the same people. The IRS ruled that the…
CCA 1321023: CAPCO must recognize income from tax-credit offsets used for investor payments
Chief Counsel Advice addresses a certified capital company, or CAPCO, that uses insurance premium tax-credit offsets to pay interest and principal on notes issued to investors. The advice concludes…
CCA 1321022: IRS supports refund statute dates based on filing deadlines and extensions
Chief Counsel Advice addresses how the IRS should calculate refund statute expiration dates, or RSEDs, under IRC § 6511. It agrees that the ordinary three-year period should run from the statutory…
CCA 1321021: Appeals may accept an amended return for a late real-estate election
Chief Counsel Advice addresses a procedural requirement for relief under Rev. Proc. 2011-34. That procedure allows certain taxpayers to make a late election under Treas. Reg. § 1.469-9(g) to treat…
CCA 1321020: IRS gives internal routing guidance for IRC § 6110 petitions
Chief Counsel Advice provides internal procedural guidance for petitions under IRC § 6110. It states that an IRC § 6110 petition receives a “D” after the docket number. It also states that all IRC §…
TAM 1321019: Court order fixed the date of discharge of indebtedness
The IRS considered when an S corporation's debt was discharged after a settlement with its creditor. The settlement required payments and a court order dismissing the related claims, and it included…
CCA 1321018: Section 367(d) applies to an outbound reorganization's indirect disposition of intangible property
The IRS analyzed an outbound reorganization in which a domestic corporation transferred intangible property to a foreign corporation and then distributed the foreign corporation's stock to domestic…
PLR 1321017: IRS rules that three officers are not covered employees under section 162(m)
The IRS ruled that three officers of a publicly held corporation were not covered employees for the corporation's taxable year. Two officers served as the corporation's principal financial officer…
PLR 1321016: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file its election to be treated as an S corporation. The corporation intended the election to be effective on its incorporation date and…
PLR 1321015: IRS grants more time for a foreign entity classification election
The IRS granted a foreign eligible entity 120 additional days to file Form 8832 and elect disregarded-entity treatment for federal tax purposes. The entity intended the election to be effective on…
PLR 1321014: IRS grants more time for a foreign entity classification election
The IRS granted a foreign eligible entity 120 additional days to file Form 8832 and elect disregarded-entity treatment for federal tax purposes. The entity intended the election to be effective on…
PLR 1321013: IRS grants more time for a foreign entity classification election
The IRS granted a foreign eligible entity 120 additional days to file Form 8832 and elect disregarded-entity treatment for federal tax purposes. The entity intended the election to be effective on…
PLR 1321012: IRS approves charitable transfers of trust remainder and unitrust interests
The IRS ruled that a married couple may transfer their charitable remainder unitrust remainder and unitrust interests to a charitable organization. The couple will irrevocably give up the power to…
PLR 1321011: IRS permits a retroactive change to the alternative tax book value method
The IRS permitted a domestic corporation to retroactively change its method for valuing assets when apportioning interest expense. The corporation had used the tax book value method for earlier…
PLR 1321010: IRS permits a retroactive qualified electing fund election
The IRS consented to an individual's retroactive election to treat a passive foreign investment company as a qualified electing fund. The individual had not known that the foreign company was a PFIC…
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.