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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CCA concludes that unsupported related-party advances were not bona fide debt
Chief Counsel Advice supports the Field's position that a purported related-party loan was not bona fide debt. The record did not show a fixed maturity date, principal repayments, interest charged…
CCA concludes that invalid Forms 872 cannot revive an expired assessment period
Chief Counsel Advice concludes that the Forms 872 at issue were invalid. Forms 872 are agreements extending the period for assessment of tax. The advice says that, on the submitted facts, the IRS…
CCA addresses federal tax liens on property transferred by beneficiary deed
Chief Counsel Advice addresses whether a federal tax lien under IRC § 6321 remains attached to property that passes at death by a beneficiary deed created under state law. The advice distinguishes…
CCA recommends judicial approval under IRC § 6334
Chief Counsel Advice addresses the procedure the Service should follow in the matter described in the memorandum. The advice records a consensus that the Service should seek judicial approval as…
Supplemental PLR leaves a prior corporate reorganization ruling in force after transaction changes
The IRS supplemental private letter ruling addressed changes to a previously ruled corporate separation and distribution plan. The taxpayer withdrew requested rulings about several restructuring…
PLR 201323016: REIT financing interests in structural improvements qualify as real-estate assets
The IRS considered a planned REIT that would finance permanent structural improvements to buildings and other facilities. It ruled that the REIT's interests in those improvements, secured by the…
CCA 201323015: Collaboration is a partnership and cannot elect out of subchapter K
The IRS analyzed a collaboration between two corporations that developed and commercialized a product. It concluded that the collaboration was a partnership for federal tax purposes because the…
PLR 201323014: IRS grants relief for an inadvertent S corporation termination
The IRS considered a corporation whose S corporation election was inadvertently terminated because of a specified event. The corporation represented that the termination was not motivated by tax…
PLR 201323013: IRS grants late-election and inadvertent-ineffectiveness relief for S corporation status
The IRS considered a corporation whose intended S corporation election had the wrong effective date and ownership information, was signed by an unauthorized person for a trust shareholder, and…
PLR 201323012: IRS grants late-election and inadvertent-ineffectiveness relief for S corporation status
The IRS considered a corporation whose intended S corporation election had the wrong effective date and ownership information, was signed by an unauthorized person for a trust shareholder, and…
PLR 201323011: IRS grants more time for an extended consolidated NOL carryback election
The IRS considered a consolidated corporate group that missed the deadline to elect an extended carryback period for a consolidated net operating loss. The group showed that it reasonably relied on…
PLR 201323010: IRS grants more time to elect consolidated-return treatment
The IRS considered a parent corporation and subsidiaries that missed the deadline to elect consolidated-return treatment after an acquisition. The taxpayers showed that they reasonably relied on…
PLR 201323009: IRS grants more time for an insurance company to make the §831(b) election
The IRS considered a property and casualty insurance company that wanted to elect the alternative tax under section 831(b). The company said it missed the election deadline after relying on a…
PLR 201323008: IRS grants a consolidated group more time to file section 1.1502-36 elections
The IRS considered a consolidated group that had not timely filed specified elections relating to reductions of subsidiary stock bases and tax attributes after a series of distributions and a later…
PLR 201323007: IRS approves gift and estate tax treatment of a charitable lead annuity trust
The IRS considered a taxpayer's creation of a charitable lead annuity trust that would pay a fixed annual amount to a private foundation for a specified term, with the remaining property then…
PLR 201323006: IRS ruling on redacted gross-income and deduction-timing questions
The IRS considered a taxpayer's request involving redacted facts about gross income and the proper tax year for a deduction. The released analysis discusses when a receipt is income, when an…
PLR 201323005: IRS allows specified intra-group stock-sale losses after a joint venture formation
The IRS considered a multinational consolidated group that transferred interests in several subsidiaries among related entities before forming a joint venture with an unrelated party. The group…
PLR 201323004: IRS approves variable-contract fund investment without investor-control treatment
The IRS considered a regulated investment company offered through insurance-company separate accounts that planned to invest in a central fund. The central fund would also be available indirectly to…
PLR 201323003: IRS approves variable-contract fund investment without investor-control treatment
The IRS considered a regulated investment company offered through insurance-company separate accounts that planned to invest in a central fund. The central fund would also be available indirectly to…
PLR 201323002: IRS approves variable-contract fund investment without investor-control treatment
The IRS considered a regulated investment company offered through insurance-company separate accounts that planned to invest in a central fund. The central fund would also be available indirectly to…
PLR 201323001: IRS approves variable-contract fund investment without investor-control treatment
The IRS considered a regulated investment company offered through insurance-company separate accounts that planned to invest in a central fund. The central fund would also be available indirectly to…
PLR 201335028: IRS waives the 60-day retirement-plan rollover deadline after medical injury
An individual received a distribution from an eligible retirement plan and intended to roll it into an IRA within 60 days. A medical injury during the rollover period required hospitalization and…
Other 201322054: IRS revokes a charity's exemption over commercial operations and private benefit
The IRS revoked a charitable organization's exemption under section 501(c)(3), effective on the date stated in the final determination. The release says the organization operated primarily through…
Other 201322053: IRS denies exemption to a commercial truck-and-tractor-pull organization
The IRS denied section 501(c)(3) exemption to an organization formed around an annual truck-and-tractor-pull event. The release says the event was the organization's primary activity, with revenue…
PLR 201322052: IRS waives the 60-day IRA rollover deadline after a medical misunderstanding
The IRS waived the 60-day deadline for an individual to roll a distribution from an IRA into a rollover IRA. The individual had medical limitations and did not realize that a certificate of deposit…
PLR 201322051: IRS recognizes a private school's pension plan as a church plan
The IRS ruled that a private nonprofit college preparatory school's defined-benefit pension plan qualified as a church plan under section 414(e). The school was associated with a religious order…
PLR 201322050: IRS grants a conditional pension minimum-funding waiver after supplier disruption
The IRS granted a company a conditional waiver of an unpaid required minimum pension contribution for a specified plan year. The company manufactured made-to-order products and experienced temporary…
PLR 201322049: IRS declines to waive the 60-day IRA rollover deadline after funds paid a mortgage
The IRS declined to waive the 60-day deadline for rolling an IRA distribution into an IRA. The taxpayer said that a spouse's final illness and death, together with severe financial hardship, caused…
PLR 201322048: IRS approves an employer-related scholarship program
The IRS approved a private foundation's procedures for awarding scholarships to qualifying dependent children of employees and related employees. The program uses an independent selection committee…
PLR 201322047: IRS approves a need-based scholarship program for local students
The IRS approved a private foundation's procedures for scholarships to graduating high school seniors who meet academic, financial-need, residency, and enrollment criteria. The program may award up…
PLR 201322046: IRS treats a community trust and related corporation as one entity
The IRS approved treating a community trust and a related nonprofit corporation as a single entity for federal tax purposes. The organizations had a common governing body, common governing…
IRS revokes an organization's section 501(c)(3) exemption for operating as a social club
The IRS revoked an organization's recognition as a section 501(c)(3) public charity. The organization primarily operated recreational facilities, a function hall, a bar, and related services for…
IRS revokes a social club's section 501(c)(7) exemption for excess nonmember income
The IRS revoked a social club's exemption under section 501(c)(7). The club operated a clubhouse, golf course, and recreation facilities for members and the general public, while membership declined…
IRS revokes a golf club's section 501(c)(7) exemption for excess nonmember income
The IRS revoked a golf club's exemption under section 501(c)(7). The club advertised discounted golf to the general public, and the examination found that nonmember income exceeded the limits for an…
IRS retroactively revokes an organization's section 501(c)(3) exemption for unsupported foreign activities
The IRS revoked an organization's section 501(c)(3) exemption, effective from the redacted date on which it was founded. The organization said it trained volunteers and helped children abroad, but…
IRS denies exemption to an organization proposing foreign surveillance and housing programs
The IRS denied section 501(c)(3) exemption to an organization proposing foreign surveillance, communications, and housing projects. The organization could not show that it controlled funds sent to…
PLR 201322040: IRS says a vessel owner need not register or file Form 720-CS when a manager operates the vessel
The IRS ruled that a company owning a petroleum vessel was not required to register as a vessel operator under section 4101. The company had no employees and had hired a separate manager to operate…
PLR 201322039: IRS grants an estate 120 more days to make the 2010 basis election
The IRS granted the personal representative of an estate 120 additional days to file Form 8939 and make the section 1022 election. The decedent died in 2010, and the representative had retained tax…
PLR 201322038: IRS grants a foreign entity 120 more days to elect disregarded-entity status
The IRS granted a foreign business entity 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended to make the election…
PLR 201322037: IRS grants a foreign entity 120 more days to elect disregarded-entity status
The IRS granted a foreign business entity 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended to make the election…
PLR 201322036: IRS says corrective distributions did not terminate an S corporation election
The IRS ruled that an S corporation's election did not terminate when some shareholder distributions were temporarily disproportionate. The corporation's governing documents gave all shares…
PLR 201322035: IRS preserves tax treatment for restructured annuity and life-insurance contracts
The IRS ruled on the tax treatment of annuity and life-insurance contracts being restructured as part of an insolvent insurer's liquidation. The restructuring would reduce benefits and replace the…
PLR 201322034: IRS grants a consolidated group more time to waive an NOL carryback
The IRS granted a consolidated corporate group 45 additional days to file an irrevocable election to relinquish the entire carryback period for a consolidated net operating loss. The parent had…
PLR 201322033: IRS recognizes a foreign electronic exchange as a qualified board or exchange
The IRS determined that a foreign electronic futures and options exchange was a qualified board or exchange under section 1256(g)(7)(C). The exchange represented that its contracts were marked to…
PLR 201322032: IRS says bankruptcy reorganization will not limit specified pre-change losses
The IRS ruled on a bankrupt company's planned ownership change under a Chapter 11 reorganization. The reorganized company would issue all of its stock to a qualified settlement fund holding assets…
PLR 201322031: IRS grants more time for a trust severance and reverse QTIP election
The IRS granted an estate 120 additional days to divide a marital trust into GST-exempt and GST-non-exempt trusts and make a reverse QTIP election for the exempt trust. The estate had filed an…
PLR 201322030: IRS approves a revised nuclear decommissioning fund schedule
The IRS approved a taxpayer's revised schedule of annual amounts for funding the decommissioning of a nuclear power plant. The taxpayer had a qualifying direct ownership interest in the plant and…
PLR 201322029: IRS approves a revised nuclear decommissioning fund schedule
The IRS approved a taxpayer's revised schedule of annual amounts for funding the decommissioning of a nuclear power plant. The taxpayer had a qualifying direct ownership interest in the plant and…
PLR 201322028: 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 201322027: 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 201322026: 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 201322025: 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 201322024: 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 201322023: 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 201322022: 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 201322021: 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 201322020: 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 201322019: 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 201322018: 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 201322017: 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…
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.