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 1308015: IRS grants extra time for a 2010 estate's basis election
The IRS granted a personal representative an extension of time to file Form 8939 for an estate whose decedent died in 2010. The form was needed to make the section 1022 election and allocate basis…
PLR 1308014: IRS grants extra time for a foreign entity's Form 8832 election
The IRS granted a foreign eligible entity 120 days to file Form 8832 and elect to be treated as an association taxable as a corporation for federal tax purposes. The entity had been indirectly…
PLR 1308013: IRS grants extra time for a foreign entity's Form 8832 election
The IRS granted a foreign eligible entity 120 days to file Form 8832 and elect to be treated as an association taxable as a corporation for federal tax purposes. The entity had been indirectly…
PLR 1308012: IRS grants extra time for a foreign entity's Form 8832 election
The IRS granted a foreign eligible entity 120 days to file Form 8832 and elect to be treated as an association taxable as a corporation for federal tax purposes. The entity had been indirectly…
PLR 1308011: IRS approves section 115 exclusion for municipal economic-development corporations
The IRS ruled that the anticipated income of two corporations formed to carry out a city's economic-development functions would be excluded from gross income under IRC § 115(1). The corporations…
PLR 1308010: IRS approves municipal instrumentality, retirement-system, and section 115 rulings
The IRS ruled that a nonprofit corporation formed to carry out a city's economic-development program would be a wholly owned instrumentality of the city for FICA purposes. The IRS also allowed the…
PLR 1308009: IRS grants relief for an inadvertent S corporation termination
The IRS granted a corporation relief under IRC § 1362(f) after an irrevocable trust acquired the corporation’s shares and may not have qualified as an S corporation shareholder. The parties had…
PLR 1308008: IRS grants relief for a possible second class of stock
The IRS granted relief to a corporation whose redemption agreement may have created a second class of stock and made its S corporation election invalid. The corporation represented that any…
PLR 1308007: IRS grants extra time for a repair-allowance election
The IRS granted a taxpayer 60 days to make a repair-allowance election for expenditures associated with property placed in service before 1981. The taxpayer had claimed the repair allowance on…
PLR 1308006: IRS grants extra time for Canadian RRSP treaty elections
The IRS granted a U.S. resident 60 days to make an election under Rev. Proc. 2002-23 to defer U.S. federal income tax on income accrued in three Canadian Registered Retirement Savings Plans. The…
PLR 1308005: IRS rules on investment credit for solar-system batteries
The IRS ruled that a battery used with a solar photovoltaic system is part of the system's energy property under IRC § 48(a)(3)(A)(i), so the taxpayer could claim an investment credit on the…
PLR 1308004: IRS treats specified fertilizer-related product income as qualifying income
The IRS ruled for a publicly traded partnership that produces and markets nitrogen-based products. It concluded that income from producing and marketing ammonia, urea, UAN fertilizer, nitric acid,…
PLR 1308003: IRS grants more time for a Canadian RRSP tax election
The IRS granted a taxpayer and spouse an extension of time to make an election concerning U.S. taxation of income accrued in a Canadian registered retirement savings plan. The taxpayers had relied…
PLR 1308002: IRS approves tax treatment for a complex corporate separation and distribution
The IRS approved the requested federal tax treatment for a large, multi-step restructuring designed to separate one business segment from another and distribute the separated segment through a…
PLR 1308001: IRS approves a recapitalization into tracking-style stock classes
The IRS approved a privately held corporation's plan to replace one class of common stock with voting C stock and voting T stock. The new classes would track different groups of corporate assets,…
IRS revokes section 501(c)(3) status for an organization operating a foreclosure counseling and loan program
The IRS revoked an organization's tax-exempt status under section 501(c)(3), effective January 1, 2008. The organization proposed foreclosure counseling, mortgage assistance, and no-interest loans,…
IRS denies section 501(c)(3) exemption to a foreclosure home purchase program
The IRS denied tax-exempt recognition to an organization that bought homes from homeowners facing foreclosure and resold them to the original owners through land sale contracts. The IRS concluded…
IRS recognizes an organization as eligible under section 4945(f)
The IRS recognized an organization as described in section 4945(f) of the Internal Revenue Code. The letter states that the organization is already exempt under section 501(c)(3) and is not a…
IRS approves a private foundation's set-aside for a museum and archaeological project
The IRS approved a private foundation's request to treat a set-aside as a qualifying distribution under section 4942(g)(2). The funds were intended to support an addition to a museum and related…
IRS approves a private foundation's set-aside for facility expansion and renovation
The IRS approved a private foundation's request to treat a set-aside as a qualifying distribution under section 4942(g)(2). The funds would help pay for an expansion and renovations at facilities on…
IRS approves a private foundation's set-aside for a hospital matching grant
The IRS approved a private foundation's request to treat a set-aside as a qualifying distribution under section 4942(g)(2). The set-aside would fund a matching grant to a public charity for…
IRS denies exemption to an employment-services organization formed to pay its founder
The IRS denied exemption under section 501(c)(3) to an organization that planned to provide employment services to people with disabilities through a government referral and payment program. The IRS…
PLR 1307008: IRS treats a community trust and affiliated corporation as one entity
The IRS ruled that a community trust and a nonprofit corporation formed by its governing body could be treated as a single entity for federal tax purposes. The ruling accepted that the two…
CCA 1307007: Passive-loss characterization is determined at the partnership level
Chief Counsel Advice addresses how passive-loss issues should be handled when a partnership is examined. The advice states that the partnership-level proceeding determines whether the partnership…
CCA 1307006: IRS may not offset employees' FICA refund shares against an employer's liabilities
Chief Counsel Advice addresses refunds of overpaid FICA taxes in medical-resident cases where a hospital or other employer claims both its own share and consenting employees' shares. The advice…
CCA 1307005: EHR incentive payments are generally taxable and reportable
Chief Counsel Advice considers electronic health record incentive payments made by the Centers for Medicare and Medicaid Services to eligible health care providers. It concludes that a provider…
PLR 1307004: IRS grants more time to elect out of automatic GST exemption allocation
A married couple created an irrevocable trust for grandchildren and made a transfer to it. Their tax preparers filed the gift tax returns but failed to make the election that would prevent automatic…
PLR 1307003: IRS grants more time for a treaty election on Canadian RRSP earnings
A taxpayer who moved from Canada to the United States had two Canadian Registered Retirement Savings Plans. The taxpayer’s preparer did not advise the taxpayer to make the treaty election needed to…
PLR 1307002: IRS allows a late S corporation election
The IRS considered a corporation that was eligible to elect S corporation status but did not timely file Form 2553. Based on the submitted facts and representations, the IRS found reasonable cause…
PLR 1307001: LLC is treated as joining its parent’s consolidated return
An affiliated group filed a timely consolidated federal income tax return, but one LLC subsidiary had not filed Form 1122 and was not listed on the initial Form 851 because its entity-classification…
PLR 1306033: IRS waives the 60-day IRA rollover deadline after adviser fraud
The IRS considered a taxpayer and spouse who withdrew amounts from two IRAs intending to roll them into new IRAs within 60 days. An investment adviser falsely represented that the rollovers had been…
PLR 1306032: IRS waives the 60-day IRA rollover deadline after paperwork failure
The IRS considered a taxpayer who withdrew funds from an IRA intending to roll them into a new IRA. The taxpayer relied on an individual at another company to complete the rollover paperwork, but…
PLR 1306031: IRS denies a 60-day IRA rollover waiver for remodeling-related delay
The IRS considered a taxpayer who withdrew money from an IRA while remodeling a home and later decided to return the money after the 60-day rollover period had expired. The taxpayer said the…
PLR 1306030: IRS denies a 60-day IRA rollover waiver after medical delay
The IRS considered a taxpayer who received a distribution from an IRA and did not complete a rollover within 60 days. The taxpayer attributed the delay to a medical condition, disability, knee…
PLR 1306029: IRS waives a 60-day IRA rollover deadline after paperwork error
The IRS considered a surviving spouse who received a lump-sum distribution from a deceased spouse's IRA after being told that a partial withdrawal was unavailable. The taxpayer used part of the…
Determination 1306028: IRS revokes an organization’s section 501(c)(3) exemption for private benefit
The IRS revoked an organization’s federal income tax exemption under section 501(c)(3), effective January 1, 2006. The final adverse determination states that a substantial amount of the…
Determination 1306027: IRS revokes a social club’s section 501(c)(7) exemption over rental income
The IRS issued a final adverse determination that a social club did not qualify for exemption under section 501(c)(7). The club received a substantial portion of its income from renting part of its…
Determination 1306026: IRS denies section 501(c)(3) exemption for a commercial representative-payee operation
The IRS denied an organization’s application for exemption under section 501(c)(3). The organization proposed serving as a representative payee for government-benefit recipients and planned to…
Determination 1306025: IRS approves employer-related scholarship grant procedures
The IRS approved a private foundation’s procedures for awarding employer-related scholarships. The program will provide grants to eligible children of employees of a company and its affiliate…
Determination 1306024: IRS approves employer-related scholarship grant procedures
The IRS approved a private foundation’s procedures for awarding employer-related scholarships. The program will provide grants to eligible children of employees of a company and its affiliate…
PLR 1306023: IRS approves sale of long-held land interests without unrelated business income
The IRS considered a private operating foundation that owned land under condominium units and leased that land to unit owners. The foundation planned to sell its leased-fee interests gradually to…
CCA 1306022: IRS advice compares nominee and alter-ego theories for federal tax liens
Chief Counsel advice addressed whether a person can potentially be treated as the alter ego of a business for federal tax lien purposes even without a legal ownership interest. The advice states…
CCA 1306021: IRS explains REMIC suspended loss carryforwards for a residual-interest holder
Chief Counsel advice addressed how the basis limitation and suspended-loss rules apply to a taxpayer holding non-economic residual interests in real estate mortgage investment conduits. In the…
PLR 1306020: IRS grants extra time to make a QSub election
The IRS granted an S corporation an extension of time to elect to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The corporation had filed Form 2553 instead of Form 8869…
CCA 1306019: CCA applies the heavy-truck excise tax to renovated chassis
Chief Counsel advice considered when renovating a used highway truck chassis creates a new taxable article for purposes of the 12% retail excise tax. In the first scenario, the cost of repairs and…
CCA 1306018: CCA denies deductions for closing-agreement taxes and treats a settlement as income
Chief Counsel advice considered taxpayers who paid federal income taxes, penalties, and interest under a closing agreement resolving an abusive employee stock ownership plan transaction. The IRS…
CCA 1306017: CCA addresses the timing and form of a disaster-loss election
Chief Counsel advice considered whether a corporation could elect under § 165(i) to deduct disaster casualty losses in the preceding tax year through an informal refund claim. The advice states that…
PLR 1306016: IRS preserves S corporation status after a late QSST election
The IRS ruled that an S corporation's election had been inadvertently terminated when stock moved from one trust to another trust and the new trust did not make a timely qualified subchapter S trust…
PLR 1306015: IRS preserves S corporation status after a late QSST election
The IRS ruled that an S corporation's election was inadvertently terminated when stock was transferred from one trust to another and the new trust did not make a timely qualified subchapter S trust…
PLR 1306014: IRS approves a RIC's cash-or-stock dividend distribution plan
A regulated investment company requested rulings on planned dividends that shareholders could receive in cash or equivalent-value common stock. The plan limited aggregate cash distributions to an…
PLR 1306013: IRS approves a RIC's cash-or-stock dividend distribution plan
A regulated investment company requested rulings on planned dividends that shareholders could receive in cash or equivalent-value common stock. The plan used a dividend reinvestment plan and limited…
PLR 1306012: IRS approves a RIC's cash-or-stock dividend distribution plan
A regulated investment company requested rulings on planned dividends that shareholders could receive in cash or equivalent-value common stock. The plan used a dividend reinvestment plan and limited…
PLR 1306011: IRS grants more time for a 2010 estate's Section 1022 election
The trustee of an estate for a person who died in 2010 asked for more time to file Form 8939, make the Section 1022 Election, and allocate basis increases to eligible property. The request explained…
PLR 1306010: IRS approves an S corporation split-off and related reorganization
An S corporation planned to form a wholly owned subsidiary, transfer part of its active business to that subsidiary, and distribute the subsidiary's stock to two shareholders in exchange for their…
PLR 1306009: IRS preserves QSub status after an inadvertent termination
A parent S corporation planned to sell shares of its wholly owned subsidiary, but the sale agreement was terminated before any shares were transferred when the parties discovered that the subsidiary…
PLR 1306008: IRS preserves consolidated-group status after governance changes
A parent corporation and its subsidiary asked whether preferred-stock provisions, a bankruptcy reorganization, a state-law rehabilitation proceeding, and related governance and consent rights would…
PLR 1306007: IRS preserves consolidated-group eligibility under a security proxy arrangement
A foreign parent and its U.S. affiliated group used a proxy arrangement to insulate a subsidiary from foreign ownership, control, or influence while preserving required security clearances. The…
PLR 1306006: IRS approves tax treatment for a series of corporate separations
Several related corporations proposed a series of contributions, internal separations, and an external spin-off. The IRS ruled on the requested federal tax consequences, including nonrecognition of…
PLR 1306005: IRS confirms shareholder distribution provisions do not create a second class of S corporation stock
An S corporation planned an agreement governing several types of shareholder distributions, including payments based on shareholders' varying interests in income, discretionary payments, and pro…
PLR 1306004: IRS confirms shareholder distribution provisions do not create a second class of S corporation stock
An S corporation planned an agreement governing several types of shareholder distributions, including payments based on shareholders' varying interests in income, discretionary payments, and pro…
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.