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 201311005: IRS grants relief for a late S corporation election
The IRS granted a corporation relief after its Form 2553, Election by a Small Business Corporation, was not received by the IRS. The corporation intended to elect S corporation status effective on a…
PLR 201311004: IRS rules that GST tax does not apply to distributions from foreign trusts and an estate
The personal representative of a nonresident, noncitizen decedent asked whether generation-skipping transfer tax would apply to distributions from two foreign trusts and the decedent's estate. The…
PLR 201311003: Incomplete power line does not bar a wind project from being placed in service
A renewable-energy developer asked whether a wind project could be treated as placed in service during a particular year even though its permanent transmission line would not yet be complete. The…
PLR 201311002: IRS treats federal agency commissioners as employees for wage reporting
A federal agency asked how mandatory payments to six commissioners should be treated for federal tax purposes. The commissioners were appointed by the Secretary, performed agency business…
PLR 201311001: IRS permits a cost-sharing method change for stock-based compensation
A corporation asked to change how it measured and identified employee stock options, restricted stock units, and performance-based restricted stock units for a cost-sharing arrangement with a…
PLR 201310052: IRS waives the 60-day rollover deadline after a financial institution error
The IRS granted a taxpayer a waiver of the 60-day deadline for rolling an IRA distribution into a rollover IRA. The taxpayer received a duplicate required minimum distribution because of an error by…
IRS grants a five-year amortization extension for a multiemployer plan
The IRS approved a request for a five-year automatic extension to amortize specified unfunded liabilities of a multiemployer plan. The extension applied to eligible amortization charge bases…
PLR 201310050: IRS waives the 60-day rollover deadline after a broker misdirects IRA funds
The IRS waived the 60-day deadline for an IRA rollover after a broker deposited the distribution into a non-IRA brokerage account instead of opening the requested rollover IRA. The taxpayer had…
IRS denies tax exemption to a housing and foreclosure assistance organization
The IRS issued a final adverse determination denying an organization recognition as exempt under IRC § 501(c)(3). The organization offered housing counseling, foreclosure assistance, grants,…
IRS denies tax exemption to an organization serving marriage and financial counseling programs
The IRS issued a final adverse determination denying an organization recognition as exempt under IRC § 501(c)(3). The organization offered conferences and counseling about marriage, biblical…
IRS denies exemption to a religious trust that promoted polygamy
The IRS issued a final adverse determination denying a religious trust exemption under IRC § 501(d). The trust maintained a common treasury, operated businesses for the community, and required…
IRS denies exemption to a fundraising organization operating a coffee and hot chocolate business
The IRS issued a final adverse determination denying an organization exemption under IRC § 501(c)(3). The organization purchased packaged coffee and hot chocolate and resold the products through…
IRS written determination 201310045: IRS denies exemption and church classification to a religious organization
The IRS issued a final adverse determination after a religious organization did not protest a proposed denial within 30 days. The organization described a ministry division, an affiliated church, an…
IRS written determination 201310044: IRS approves scholarship grant procedures
The IRS approved a private foundation's proposed procedures for awarding one annual scholarship to a qualifying graduating science student. The approval was based on objective and nondiscriminatory…
PLR 201310043: IRS gives mixed information-reporting answers for IRA and section 529 bonuses
A financial-services group asked how to report bonus payments credited under an IRA promotion and a section 529 promotion. The IRS ruled that the IRA bonus payments were not subject to information…
PLR 201310042: IRS approves employer-related scholarship procedures
The IRS approved a private foundation's procedures for scholarships for children of employees of related businesses. The foundation proposed objective selection standards, an independent selection…
CCA 201310041: IRS advises against disclosing commercial title reports to auction bidders
Chief Counsel advised that a commercial title report purchased during an IRS property seizure could be return information of the taxpayer whose property was being collected. The advice considered…
CCA 201310040: IRS advises that it knows of no prohibition on sending a levy to the Federal Reserve
In a brief email-style Chief Counsel Advice, the IRS addressed whether a levy could be sent to the Federal Reserve. The advice states that the author could not think of any prohibition on doing so.…
CCA 201310039: Refund retained after an NOL carryback is treated as income
Chief Counsel considered the tax treatment of a refund generated by net operating losses of subsidiaries sold to another consolidated group. The seller received the refund and paid part of it to the…
CCA 201310038: Section 7212(a) is not an appropriate way to gain access to a restricted community
Chief Counsel advised that a revenue officer should not cite IRC § 7212(a) to help gain entry to a restricted-access community. The provision requires corrupt conduct, an endeavor, and an intent to…
CCA 201310037: Counsel found no exception to the refund limitation rule
In a brief response concerning IRC § 6511, Chief Counsel stated that the issue had been considered and that no exception to the applicable limitation rule could be found. The release does not…
CCA 201310036: How to identify a consolidated group on Form 870-PT
Chief Counsel addressed how a taxpayer's name should appear on Form 870-PT for a consolidated group. The form generally should use the name shown on the consolidated return, such as the common…
CCA 201310035: A late S election does not reopen closed tax years
Chief Counsel explained the effect of a private letter ruling that allowed a taxpayer to make a late S corporation election effective on its incorporation date. The ruling did not authorize the…
CCA 201310034: Recurring early-retirement incentives may be subject to FICA as deferred compensation
Chief Counsel considered whether an early-retirement incentive arrangement was a window benefit excluded from nonqualified deferred compensation. A window benefit generally must be offered for no…
CCA 201310033: Supporting records can validate an assessment with the wrong tax period in the system
Chief Counsel advised that an assessment remained adequately supported even though the Service's computer system recorded the wrong tax year. The assessment amount matched the taxpayer's…
CCA 201310032: An apostille authenticates a signature, not the document's contents
Chief Counsel explained that an apostille certifies the authenticity of a signature, the signer's capacity, and the seal or stamp, but does not certify the contents of the document. The advice…
CCA 201310031: Department of Commerce funding initially characterized as a bona fide loan
Chief Counsel gave preliminary advice on whether an amount received from a Department of Commerce program should be treated as a loan, grant, or award. Based on the available facts, the amount…
CCA 201310030: IRS advanced a case based on evidence later viewed as tainted
In a brief internal message, Chief Counsel stated that the Service could no longer describe the situation as “no harm, no foul” because it had taken action and advanced the case based on tainted…
CCA 201310029: California fire-prevention fees are not deductible real property taxes
Chief Counsel considered whether California residents could deduct a state fire-prevention fee as a real property tax under IRC § 164. The advice concluded that the fee was not a tax under…
CCA 201310028: Exterior HVAC units are not qualified leasehold improvement property
Chief Counsel considered whether a lessee's replacement HVAC units qualified for the 15-year depreciation treatment available to qualified leasehold improvement property. The units were installed on…
CCA 201310027: Exchangeable debentures formed a straddle with the referenced stock
Chief Counsel analyzed a taxpayer's exchangeable debentures that referenced stock the taxpayer continued to hold. The advice concluded that the debentures were a position with respect to…
PLR 201310026: Retiree health-benefit trust income is excluded under IRC § 115
The IRS ruled that income earned by a trust established by a public entity to fund retiree health benefits is excluded from gross income under IRC § 115(1). The trust's assets were used solely for…
PLR 201310025: Consolidated group granted extra time to elect an extended NOL carryback
The IRS granted a consolidated group 60 days to make an election for an extended carryback period for a consolidated net operating loss. The election was missed because the group reasonably relied…
PLR 201310024: Consolidated group granted extra time for an extended NOL carryback election
The IRS granted a consolidated group 60 days to make an election for an extended carryback period for a consolidated net operating loss. The group missed the election deadline after relying on a…
PLR 201310023: Proposed split-off qualified as a tax-free reorganization
The IRS ruled on a proposed transaction in which a corporation would transfer a wholly owned bank subsidiary, cash, and other assets to a newly formed controlled corporation, then distribute the…
PLR 201310022: Corporation granted extra time to elect QSubs
The IRS granted an S corporation 120 days to file elections treating two wholly owned subsidiaries as qualified subchapter S subsidiaries. The elections were missed through inadvertence, although…
PLR 201310021: Corporation granted relief for a late S election
The IRS granted a corporation relief for failing to timely elect S corporation status. The corporation's sole shareholder intended the election to be effective for the corporation's first taxable…
PLR 201310020: Boat slips qualify as REIT real estate assets and their rental income qualifies as rents from real property
The IRS considered a REIT taxpayer's planned lease of a property containing apartments and a marina. It ruled that the marina's boat slips were real estate assets for purposes of IRC § 856. It also…
PLR 201310019: Company may make a late S corporation election
The IRS considered a company's request to be treated as an S corporation from an earlier date. The company had intended to elect S corporation status but did not timely file Form 2553. The IRS found…
PLR 201310018: Taxpayer receives more time to file an IC-DISC election
The IRS considered a domestic corporation's request for more time to file Form 4876-A, the election to be treated as an interest charge domestic international sales corporation, or IC-DISC. The…
PLR 201310017: Corporation receives relief for a late S corporation election and incorrect EINs
The IRS considered a corporation that intended to elect S corporation status but did not timely file Form 2553. The corporation had also filed Forms 1120S under incorrect employer identification…
PLR 201310016: Security agreement does not prevent subsidiary from joining its parent's affiliated group
The IRS considered whether a special security agreement designed to limit foreign ownership, control, or influence prevented a subsidiary from being part of its U.S. parent's affiliated group. The…
PLR 201310015: Parent receives more time to file a § 337(d) loss statement
The IRS considered a parent company's request for more time to file a statement needed to elect relief under Treas. Reg. § 1.337(d)-2(c) for a loss on the sale of subsidiary stock. The parent said…
PLR 201310014: Taxpayers receive more time to make pollution-control and bonus-depreciation elections
The IRS considered a group of affiliated energy companies that had claimed certain deductions but failed to attach the required election statements to a timely filed consolidated return. It granted…
PLR 201310013: Business trust receives more time to elect corporate tax classification
The IRS considered a business trust that had failed to timely file Form 8832 to elect treatment as a corporation for federal tax purposes. The IRS found that the requirements for late-election…
PLR 201310012: Donors receive more time to allocate GST tax exemption to a trust
The IRS considered donors who had made a lifetime transfer to a trust but whose gift tax returns did not allocate their generation-skipping transfer tax exemption to that transfer. The failure was…
PLR 201310011: Donors receive more time to allocate GST tax exemption to a trust
The IRS considered donors who had made a lifetime transfer to a trust but whose gift tax returns did not allocate their generation-skipping transfer tax exemption to that transfer. The failure was…
PLR 201310010: Public power authority's income remains excluded under § 115(1)
The IRS considered a nonprofit public power authority that coordinates electricity generation, purchasing, and sales for public utility members. The authority also planned to provide certain…
PLR 201310009: Subsidiary treated as having joined its parent's consolidated return
The IRS considered a subsidiary that had been included in its parent's consolidated federal income tax return but had not filed the required Form 1122 or appeared on Form 851. The parent had…
PLR 201310008: IRS grants relief for an inadvertent S corporation election termination
The IRS considered a corporation whose S corporation election terminated after shares were transferred to an ineligible shareholder. The corporation and its shareholders corrected the ownership…
PLR 201310007: Estate receives more time to make the Section 1022 election
The IRS considered an estate whose decedent died in 2010 and whose executor missed the deadline to file Form 8939. Form 8939 was needed to make the Section 1022 Election and allocate basis increases…
PLR 201310006: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 201310005: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 201310004: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 201310003: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 201310002: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 201310001: Indian tribe may pass renewable-energy investment credits to its lessee
The IRS considered a federally recognized Indian tribe that planned to lease renewable energy assets to an unrelated lessee. The tribe represented that the assets would qualify as energy property…
Other 201309029: IRS denies exemption to an organization serving related for-profit entities
The IRS denied an organization's application for exemption under section 501(c)(3). The organization initially provided automotive training under contracts with for-profit companies, later…
PLR 201309028: IRS recognizes three retirement plans as church plans
The IRS considered three retirement plans sponsored by a tax-exempt corporation controlled by an association of churches. The corporation operated senior housing and related religious services, and…
PLR 201309027: IRS waives the 60-day IRA rollover deadline after illness and a financial institution error
The IRS considered a taxpayer who received a distribution from an IRA but did not complete the rollover within 60 days. The taxpayer had instructed one financial institution to transfer the funds to…
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.