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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IRS revokes a foundation's tax-exempt status over private benefit and donor-advised fund operations
The IRS issued a final adverse determination revoking an organization's section 501(c)(3) exemption effective on the stated date. The IRS concluded that the organization primarily administered a…
IRS denies exemption to a founder-owned minor-league football organization
The IRS issued a final adverse determination to a minor-league football organization that sought recognition under section 501(c)(3). The organization was formed from a prior for-profit team,…
IRS denies exemption to a founder-controlled medical-device research organization
The IRS issued a final adverse determination to an organization formed to research and commercialize a medical diagnostic device. The organization was controlled by the founder and the founder's…
IRS revokes a gated homeowners association's section 501(c)(4) exemption
The IRS revoked a homeowners association's section 501(c)(4) exemption effective on the stated date. The association maintained private roads and common areas for a gated residential development,…
CCA 201313030: IRS attorney discusses obsolete streamlined injunction procedures
An IRS attorney responded to a request for materials about streamlined injunctions used in employment-tax collection matters. The memo says that streamlined injunctions were generally a thing of the…
CCA 201313029: IRS supports abating tax tied to a return preparer's theft
An IRS attorney addressed a case in which a return preparer filed a return showing less tax than the return shown to the taxpayer, obtained a refund, and kept part of the refund. After an audit, the…
CCA 201313028: State DOT must report condemnation payments on Form 1099-S
The IRS advised that a state transportation department acquiring real property through condemnation proceedings has an information-reporting obligation under IRC § 6045(e). The department must…
CCA 201313027: IRS maintains income exclusion position and identifies possible mitigation relief
The IRS advised that it continued to oppose a taxpayer's request to exclude a redacted amount from income for a redacted year. The memo also analyzed the mitigation provisions in IRC §§ 1311 through…
CCA 201313026: IRS identifies obsolete jeopardy-levy guidance
An IRS attorney advised that a note in Internal Revenue Manual section 5.11.3.3(3) appeared to be obsolete. The memo states that the delegation of authority to approve jeopardy levies is instead…
CCA 201313025: IRS analyzes tax from an erroneous qualified-plan overpayment and rollover
The IRS analyzed a taxpayer who received an overpayment from a qualified employer plan, rolled the overpayment into an IRA based on an erroneous Form 1099-R, and later withdrew it. The memo…
CCA 201313024: IRS reviews factual issues in a proposed section 1031 exchange analysis
An IRS attorney reviewed a draft memo concerning whether a taxpayer's handling of sale proceeds and replacement property transactions satisfied the requirements for a section 1031 exchange. The…
CCA 201313023: IRS explains how the section 911 housing deduction and exclusion are coordinated
The IRS explained how the section 911 housing exclusion and housing deduction are calculated on Forms 1040 and 2555. The memo says the mechanics are intended to make similarly situated taxpayers pay…
CCA 201313022: IRS explains the 90-day rule for certain pre-1999 collection extensions
The IRS explained that, for certain collection statute expiration date extensions obtained before December 31, 1999, the extension expires no later than the 90th day after the extension period ends.…
CCA 201313021: IRS discusses factors in seeking injunctions for unpaid employment taxes
An IRS attorney answered questions about when the IRS may seek injunctive relief under IRC § 7402(a) for unpaid employment taxes. The response says there is no fixed dollar threshold, no requirement…
CCA 201313020: Publisher's book-development activities did not qualify for the domestic production deduction
The IRS considered whether a publisher's work on books qualified as manufacturing, production, growth, or extraction of qualifying production property for the former domestic production activities…
PLR 201313019: Subsidiaries treated as joining a consolidated return despite missing Forms 1122
A parent corporation asked whether its subsidiaries should be treated as having joined an initial consolidated federal income tax return even though Forms 1122 were not filed for the subsidiaries.…
PLR 201313018: No-fault insurance benefits for an injured ward excluded from gross income
A court-appointed guardian asked whether no-fault automobile insurance benefits received on behalf of an injured adult daughter were taxable. The benefits paid for care, recovery, and…
PLR 201313017: IRS grants more time for a taxable REIT subsidiary election
A REIT and its subsidiary asked for extra time to file Form 8875, the form used to elect to treat the subsidiary as a taxable REIT subsidiary. The entities said they intended the subsidiary to have…
PLR 201313016: Contribution and distribution qualified as a Type D reorganization
A parent corporation requested rulings on a proposed separation in which it would contribute businesses and other assets to a controlled subsidiary and then distribute the subsidiary's stock to the…
PLR 201313015: Transportation and storage service income qualified under section 7704
A publicly traded partnership asked whether income from agreements to provide transportation and storage operating services would be qualifying income. The services included moving products through…
PLR 201313014: Natural gas compression services treated as qualifying income
The IRS ruled that fees a publicly traded partnership earned for operating natural gas compressors at producing wellheads would be qualifying income under section 7704(d)(1)(E). The partnership…
PLR 201313013: Late election allowed for qualified dividends and net capital gain
The IRS granted individual taxpayers an extension of time to elect to treat qualified dividends and net capital gain as investment income for purposes of the investment-interest deduction. The…
PLR 201313012: Electric utility facility qualified for additional first-year depreciation
The IRS ruled that section 1245 property at an electric utility's self-constructed generation facility qualified for the 50-percent additional first-year depreciation deduction under section 168(k),…
PLR 201313011: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association, treated as a corporation, for federal tax purposes. The company had missed the…
PLR 201313010: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association, treated as a corporation, for federal tax purposes. The company had missed the…
PLR 201313009: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association for federal tax purposes. The company had missed the deadline for making the…
PLR 201313008: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association for federal tax purposes. The company had missed the deadline for making the…
PLR 201313007: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association for federal tax purposes. The company had missed the deadline for making the…
PLR 201313006: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association for federal tax purposes. The company had missed the deadline for making the…
PLR 201313005: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association for federal tax purposes. The company had missed the deadline for making the…
PLR 201313004: 120-day extension granted for entity-classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be classified as an association for federal tax purposes. The company had missed the deadline for making the…
PLR 201313003: 120-day extension granted to allocate GST exemption to trusts
The IRS granted an estate 120 days to allocate the grantor's generation-skipping transfer tax exemption to two irrevocable trusts. The grantor's law firm had failed to make the required allocations…
PLR 201313002: QSub status treated as continuing after inadvertent termination
The IRS ruled that a subsidiary's qualified subchapter S subsidiary election terminated when a lender acquired shares of the subsidiary, because the parent corporation was no longer its sole…
PLR 201313001: stock-purchase agreement amendment did not trigger § 2703
The IRS ruled that an amendment to a stock-purchase agreement did not constitute a substantial modification under the gift tax regulations and would not cause IRC § 2703 to apply. The agreement…
CCA 201312047: Form 870-AD agreement did not bar assessment of a carryback adjustment
Chief Counsel advised that a Form 870-AD agreement signed by taxpayers and the IRS was not a binding agreement that conclusively settled the taxpayers' liability. The advice concerned a proposed…
CCA 201312046: only attorneys who entered an appearance could be contacted about a docketed case
Chief Counsel advised that, for a docketed case, the IRS was authorized to discuss the case only with individuals who had entered an appearance by signing the petition or filing separately with the…
CCA 201312045: economic substance doctrine could challenge foreign tax credits
Chief Counsel advised that judicial doctrines, including the economic substance doctrine, could be used to challenge a foreign tax credit claim even when the claim met the technical requirements of…
CCA 201312044: the IRS could refund a larger TETR overpayment than requested
Chief Counsel advised that, in a timely filed telephone excise tax refund, or TETR, request, the IRS could issue a refund larger than the amount the taxpayer requested if the IRS determined that the…
CCA 201312043: state law determined who could sign for an entity as TMP
Chief Counsel advised that state law determined who could sign for the entity in connection with the tax matters partner, or TMP. The identity of a TMP elsewhere in the chain was not enough because…
CCA 201312042: state law determined who could sign for a disregarded LLC
Chief Counsel advised that state law determined who could sign for a limited liability company, such as its manager or member. State law commonly gives management authority to the members unless the…
CCA 201312041: section 469 did not control the final treatment of capital gains and ordinary losses
Chief Counsel advised on the treatment of capital gains and ordinary losses from property used in a passive activity. The IRS generally agreed with the Tax Court's analysis of the passive loss rules…
CCA 201312040: settled partnership items could not be reconsidered after the filing deadlines
Chief Counsel advised that the IRS could not reconsider a taxpayer's request after the partners had signed comprehensive Form 870-PT settlement agreements. The agreements were binding because they…
CCA 201312039: employment tax disputes followed the refund claim process
Chief Counsel advised on the procedure for disputing employment tax on amounts paid to employees. If the taxpayer disagreed, the tax would be assessed, paid on Form 941, and challenged through a…
CCA 201312038: agreements could extend the assessment period for partnership items
Chief Counsel explained how the assessment period for partnership items could be extended under the TEFRA partnership procedures. IRC § 6229 extended each partner's assessment period under § 6501,…
CCA 201312037: consents were needed for the proposed disclosure
Chief Counsel advised that consents would be needed for the disclosure discussed in a request concerning testimony authorization. The short advice confirmed that the proposed disclosure required…
CCA 201312036: the taxpayer filed a timely protest of the proposed trust fund recovery penalty
Chief Counsel advised that the taxpayer had filed a timely and valid protest of a proposed trust fund recovery penalty assessment under IRC § 6672(b)(3). Although the taxpayer's representative said…
CCA 201312035: excise tax could be assessed for open years of a continuing transaction
Chief Counsel advised that a continuing transaction could support assessment of the IRC § 4975 excise tax for taxable years that remained open under the statute of limitations. The expiration of the…
CCA 201312034: electric-vehicle credit eligibility and claim years could differ
Chief Counsel advised that the year in which a plug-in vehicle qualified for the credit and the year in which the taxpayer could claim the credit could differ. Eligibility was determined by when the…
CCA 201312033: a foreign entity's classification affected whether TEFRA applied
Chief Counsel advised that filing Form 1120F did not by itself establish that a foreign partner was treated as a C corporation for TEFRA purposes. Under the check-the-box regulations, an eligible…
CCA 201312032: counsel may participate in post-Appeals mediation
Chief Counsel advised that counsel may participate in a post-Appeals mediation. The advice relied on Rev. Proc. 2009-44, which provides procedures for post-Appeals mediation, and Rev. Proc. 2012-18,…
CCA 201312031: deficiency reserves count toward the statutory reserve cap
Chief Counsel advised that deficiency reserves included in an insurance contract's statutory reserve should be included when applying the maximum financial statement reserve limitation. The advice…
CCA 201312030: prior-year wage repayments require corrected payroll reporting
Chief Counsel advised that a corrected Form W-2c properly leaves Box 1 unchanged when an employee repays wages received in an earlier year. The social security and Medicare wage and tax boxes should…
PLR 201312029: IRS grants an estate more time to make the section 1022 election
The IRS granted the executors of an estate 120 additional days to file Form 8939, make the section 1022 election, and allocate basis increases to eligible property. The decedent died in 2010, and…
PLR 201312028: IRS approves a REIT's cash-or-stock distribution structure
The IRS ruled on a real estate investment trust's proposed distributions in which shareholders could elect to receive all cash or all common stock, subject to a cash limit and proration. The common…
PLR 201312027: IRS rules on intercompany gains in a restructuring
The IRS ruled on a consolidated corporate group's proposed mergers, liquidations, and conversions to disregarded LLCs. The group had intercompany gains from an earlier liquidation that remained…
PLR 201312026: IRS treats a late accounting-period change request as timely
The IRS granted a taxpayer relief for a late Form 1128 requesting a change in its annual accounting period. The taxpayer sought to change its year end from February to April and filed the form after…
PLR 201312025: IRS grants more time to elect an extended NOL carryback
The IRS granted a consolidated corporate group 60 additional days to elect an extended carryback period for a consolidated net operating loss. The group intended to carry the loss back under section…
PLR 201312024: IRS approves elective stock-compensation cost-sharing methods
The IRS granted a multinational taxpayer prospective consent to use an elective method for measuring and timing employee stock options, restricted shares, and restricted share units included as…
PLR 201312023: IRS permits an S corporation to re-elect S status early
The IRS permitted a corporation whose S election had terminated after shares were transferred to an ineligible shareholder to re-elect S corporation status before the usual five-year waiting period…
PLR 201312022: IRS approves a cross-border spin-off and related reorganizations
The IRS approved a proposed transaction in which a foreign subsidiary would contribute assets to a newly classified corporation, distribute that corporation's stock in a spin-off, and complete…
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.