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 201315002: Consolidated group receives more time to make an extended NOL carryback election
The IRS granted a consolidated corporate group 60 additional days to make an election for an extended carryback period for a consolidated net operating loss. The group missed the election deadline…
PLR 201315001: Disability retirement benefits partly excluded as workers' compensation
The IRS considered disability retirement and survivor benefits paid under a statewide public employee retirement system. It concluded that accidental disability benefits for work-related injuries or…
Determination 201314058: IRS revokes exemption for organization operating commercial debt programs
The IRS issued a final adverse determination revoking an organization's section 501(c)(3) tax-exempt status. The examination found that the organization operated primarily through debt management,…
PLR 201314057: IRS waives 60-day IRA rollover deadline after financial-institution error
The IRS considered an elderly taxpayer's missed rollovers from two individual retirement accounts. The taxpayer relied on financial-institution personnel to transfer the distributed amounts, but the…
PLR 201314056: IRS waives rollover deadline after erroneous IRA custodian advice
The IRS considered a taxpayer who transferred an IRA distribution into an account that was not a qualified rollover IRA because the receiving company was not an approved non-bank IRA trustee or…
PLR 201314055: IRS waives the 60-day IRA rollover deadline after a taxpayer's bereavement-related mental impairment
An individual received a distribution from a deceased spouse's IRA but did not complete the rollover within 60 days. The individual represented that anxiety and stress following the spouse's death…
PLR 201314054: IRS grants extra time after a financial institution mishandles an IRA rollover
An individual received a check from an IRA and delivered it to a broker with instructions to establish a rollover IRA. The broker instead deposited the funds into a non-IRA brokerage account and…
PLR 201314053: IRS waives an IRA rollover deadline after the account owner's serious illness and death
An IRA owner received a distribution and deposited it into a checking account, intending to complete a rollover. During the 60-day period, his health rapidly declined because of a brain disorder…
PLR 201314052: IRS waives an IRA rollover deadline after a custodian misclassified an investment
An individual directed an IRA custodian to make a private-placement investment for the IRA. The custodian approved the investment process, but later treated the investment as a taxable distribution…
PLR 201314051: IRS waives an IRA rollover deadline after a custodian misclassified an investment
An individual directed an IRA custodian to make a private-placement investment for the IRA. The custodian approved the investment process, but later treated the investment as a taxable distribution…
PLR 201314050: IRS waives an IRA rollover deadline after erroneous advice about an IRA custodian
An individual transferred funds from an IRA to a company after relying on advice that the company could accept the rollover. The company was not an approved non-bank trustee, so the funds were…
Determination 201314049: IRS denies exemption to a proposed mortgage foreclosure counseling organization
The IRS denied exemption to a proposed organization that planned to provide mortgage foreclosure counseling, loss mitigation, housing and financial education, and other aid programs. The…
Determination 201314048: IRS denies exemption to a fee-based credit restoration organization
The IRS denied tax-exempt status to a nonprofit that planned to provide credit restoration, identity theft protection, credit education, and related services. The organization charged membership and…
Determination 201314047: IRS denies exemption to an equine-therapy organization linked to a for-profit riding business
The IRS denied exemption to an organization that planned to provide equine therapy, riding clinics, and related training. Its founder also owned a for-profit business that offered similar riding…
Determination 201314045: IRS denies exemption to a mortgage counseling organization
The IRS denied exemption to an organization that planned to counsel homeowners facing mortgage problems, help with loan modifications, and provide housing and financial education. It did not limit…
PLR 201314044: IRS approves a hospital system's revised governance structure
A tax-exempt hospital asked whether it would remain exempt and classified as a public charity after changing how its board related to the board of its parent healthcare system. The hospital would…
TAM 201314043: Government-contract receipts qualify partly as domestic production gross receipts
The IRS analyzed two government contracts involving the design, development, production, and delivery of defense-related systems and related software. It concluded that receipts from qualifying…
PLR 201314042: Separate regulatory statements may be combined for the section 475 valuation safe harbor
A foreign bank owned a domestic corporation that filed a consolidated federal income tax return and conducted securities dealer activities through disregarded entities. The corporation asked whether…
PLR 201314041: Late S corporation election treated as timely for reasonable cause
A corporation intended to elect S corporation status when it was incorporated, but its Form 2553 was filed late. Based on the submitted facts and representations, the IRS concluded that the…
PLR 201314040: Late S corporation election relief granted for reasonable cause
A corporation’s sole shareholder intended the corporation to be treated as an S corporation from a redacted effective date, but the required election was not timely filed. The IRS found that the…
PLR 201314039: Extension granted to correct a foreign entity classification election
A foreign single-owner entity intended to elect disregarded-entity status for federal tax purposes, but it mistakenly filed Form 8832 to be treated as an association taxable as a corporation. The…
PLR 201314038: Natural gas processing and fuel marketing income qualifies under section 7704
A corporation planned to form a publicly traded partnership that would process natural gas into dimethyl ether, a fuel for diesel engines, and market the fuel through distributors. The IRS concluded…
PLR 201314037: Extension granted for a late disregarded-entity election
A foreign eligible entity failed to timely file Form 8832 to elect disregarded-entity status for federal tax purposes. The IRS found that the entity acted reasonably and in good faith and that…
PLR 201314036: Late S corporation election relief granted
A corporation intended to be treated as an S corporation from a redacted effective date, but it did not timely file the required election. The IRS concluded that the corporation established…
PLR 201314035: Certain capital contributions excluded from an ownership-change value calculation
A loss corporation received three preferred-stock capital contributions during the two-year period before an ownership change. The taxpayer represented that the corporation used the contributions…
PLR 201314034: IRS grants 120-day relief for late entity-classification and S corporation elections
An LLC's sole member intended to have the entity treated as a corporation and to make an S corporation election, with both elections effective on a specified date. The required Forms 8832 and 2553…
PLR 201314033: IRS grants late election relief for a tax-exempt controlled entity
A corporation wholly owned by a tax-exempt parent was involved in a historic rehabilitation project. The corporation intended to elect under IRC § 168(h)(6)(F)(ii) not to be treated as a tax-exempt…
PLR 201314032: IRS grants extra time to elect out of automatic GST-exemption allocation
A donor transferred one-third interests in real property to each of three grandchildren. The donor's tax professional intended to request an extension for the donor's gift tax return but failed to…
PLR 201314031: IRS upholds S corporation status despite election-date and stock-class issues
An S corporation had several issues involving its initial election and share administration. The IRS concluded that the S election was effective on the corporation's formation date even though the…
PLR 201314030: IRS grants late entity-classification and S corporation election relief
An LLC intended to be treated as an S corporation effective on a specified date, but it did not timely file Forms 8832 and 2553. The IRS found that the taxpayer satisfied the standards for relief…
PLR 201314029: IRS treats customer-funded petroleum transport improvements as qualifying income
A publicly traded partnership earned income from terminalling, storing, and transporting crude oil, refined petroleum products, and liquefied petroleum gas. Customers sometimes funded or transferred…
PLR 201314028: IRS approves merger reorganization and consolidated-group continuity
A publicly traded corporation planned to merge a target corporation into an acquirer-owned disregarded LLC after the target distributed its operating subsidiary to its shareholders. The IRS ruled…
PLR 201314027: IRS grants late election relief for a Canadian retirement plan
A U.S. citizen living in Canada had an RRSP established before moving to the United States. The taxpayer filed U.S. returns but did not know about the election needed to defer U.S. tax on RRSP…
PLR 201314026: IRS permits a retroactive QEF election for a PFIC investment
A U.S. resident owned shares in a foreign corporation that was a passive foreign investment company. The shareholder did not know the corporation was a PFIC and did not make a timely qualified…
PLR 201314025: IRS finds orchard processing and bulk-kernel sales closely related to an existing partnership business
An electing 1987 publicly traded partnership that grew and harvested a redacted crop planned to add drying, cracking, and shelling operations and sell the resulting bulk kernels to non-retail…
PLR 201314024: IRS approves § 115 exclusion for a state agency's investment company
A state agency formed a wholly owned limited liability company to invest public funds and pursue various trading and investment strategies. The agency asked whether the company's income would be…
PLR 201314023: IRS approves § 115 exclusion for a state agency's real estate lending company
A state agency formed a wholly owned limited liability company to invest in commercial real estate loans. The agency asked whether the company's income would be excluded from gross income under IRC…
PLR 201314022: IRS approves § 115 exclusion for a state agency's real estate subsidiary
A state agency formed a parent company and a wholly owned subsidiary to acquire, hold, and sell a real estate investment. The taxpayers asked whether the subsidiary's income would be excluded from…
PLR 201314021: IRS approves § 115 exclusion for a state agency's real estate acquisition company
A state agency formed a wholly owned company to acquire, hold, and sell real estate investments using a third-party loan facility. The taxpayers asked whether the company's income would be excluded…
PLR 201314020: IRS treats vehicle repair protection contracts as insurance for federal tax purposes
Two subsidiaries of a vehicle-financing group planned to issue contracts covering certain vehicle repair costs after mechanical breakdowns. The IRS ruled that the contracts would be insurance…
PLR 201314019: IRS grants extra time for a Canadian RRSP election
The IRS granted a U.S. resident 60 days to make an election under Rev. Proc. 2002-23 for a Canadian registered retirement savings plan. The taxpayer became a U.S. resident after establishing the…
PLR 201314018: IRS grants more time to allocate GST exemption to trust transfers
The IRS granted a donor 120 days to allocate available generation-skipping transfer tax exemption to six earlier transfers into irrevocable trusts. The donor’s accountant prepared the gift tax…
PLR 201314017: IRS extends time to file mental-disability evidence for a GST tax transition rule
The estate of a decedent asked for more time to file a qualified physician's certification or other evidence that the decedent was mentally disabled continuously from October 22, 1986, until death.…
PLR 201314016: IRS grants controlled foreign corporations more time to file Form 3115
A parent company asked for more time to file the original Form 3115 needed to change the amortization accounting method of seven controlled foreign corporations. The parent had timely filed a signed…
PLR 201314015: IRS grants an LLC more time to elect partnership classification
A limited liability company asked for more time to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The LLC was eligible for partnership treatment but missed the…
PLR 201314014: IRS preserves an S corporation election after an inadvertent second class of stock
A corporation asked the IRS to address an S corporation election that became ineffective because its charter created two classes of stock with different liquidation rights. The corporation amended…
PLR 201314013: IRS grants more time to make a partnership basis election
A partnership asked for more time to make a § 754 election after a partner transferred an interest and the partnership failed to file the required short-year return. The election can adjust the…
PLR 201314012: IRS restores an S corporation election after an ineligible shareholder issue
An S corporation asked for relief after issuing shares to a partnership that was not an eligible S corporation shareholder. The corporation cancelled those shares and reissued them to two eligible…
PLR 201314011: IRS grants an estate more time to make a Section 1022 basis election
An estate asked for more time to file Form 8939, make the Section 1022 Election, and allocate basis increases to eligible property transferred from a decedent. The estate's accountant failed to…
PLR 201314010: IRS grants a foreign entity more time to elect disregarded-entity status
A foreign entity asked for more time to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. It was eligible for that classification but inadvertently missed the…
PLR 201314009: IRS grants more time to waive additional first-year depreciation
A corporation asked for more time to elect not to claim additional first-year depreciation for certain classes of property placed in service during two taxable years. Its accounting firm had omitted…
PLR 201314008: IRS approves tax treatment for a family business restructuring
A family-owned business group proposed converting a partnership-taxed LLC into a corporation, merging two S corporations into that surviving entity, and then making an S corporation election for the…
PLR 201314007: IRS grants an estate more time to make a section 1022 election
The personal representatives of an estate asked for more time to file Form 8939 and make the section 1022 election for property transferred after the decedent's death. The estate's tax professional…
PLR 201314006: IRS restores S corporation status and permits a late QSub election
A corporation's S corporation election was ineffective because one shareholder was not eligible to own S corporation stock. The corporation transferred that shareholder's stock to eligible…
PLR 201314005: IRS allows an ordinary worthless-stock deduction after a foreign subsidiary changes classification
A domestic parent planned to change an insolvent foreign subsidiary's federal tax classification from a corporation to a disregarded entity. The subsidiary owned an interest in a foreign…
PLR 201314004: IRS treats canceled partner notes as a cash distribution
A partnership made loans to one of its partners and documented them with notes. The partnership planned to cancel some of those notes and make a pro rata distribution to another partner to prevent…
PLR 201314003: IRS approves an F reorganization and related S corporation restructuring
An S corporation proposed a multi-step restructuring involving subsidiary liquidations, entity-classification changes, a new S corporation holding the old corporation's stock, and a conversion of…
PLR 201314002: IRS approves tax treatment for data-center REIT assets and income
A newly formed taxpayer planned to elect REIT status while owning and leasing data-center properties through an operating partnership. The IRS ruled that the data-center buildings and specified…
PLR 201314001: IRS approves a multinational corporate separation and related tax-free transfers
A consolidated corporate group proposed separating business lines and reorganizing domestic and foreign subsidiaries through contributions, spin-offs, entity-classification elections, and related…
IRS denies exempt status to a restaurant-operated social organization
The IRS Appeals Office issued a final adverse determination for an organization that claimed exemption under sections 501(c)(7) and 501(c)(4). The organization primarily operated a restaurant and…
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.