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 1123016: IRS approves refined-coal credit treatment and related testing methods
A partnership planning to produce refined coal asked the IRS about the requirements for claiming the refined-coal credit under § 45. The IRS ruled that the taxpayer's chemical-additive process could…
CCA 1123001: IRS classifies a truck service station building as 15-year property
The IRS Office of Chief Counsel considered how to depreciate a building used by a truck maintenance and fuel business. The building included offices, service bays, a truck wash, and related…
CCA 1122018: Wind-farm substation equipment analyzed for the § 1603 grant
Chief Counsel advice analyzes which equipment at a wind-farm substation qualifies for the § 1603 grant for energy property. The analysis treats items 1 through 5, ending with the step-up…
CCA 1122017: Disaster-loss amendments do not shift the year for energy tax credits
Chief Counsel advice states that taxpayers amending a return only to report disaster losses should claim energy tax credits earned during the later return year. The advice adds that credits earned…
PLR 1122005: IRS excludes a generator-funded intertie from a utility's income
An electric utility agreed to build and own an intertie connecting a generator's facility to the utility's transmission and distribution system, with the generator paying the construction costs. The…
PLR 1121005: integrated rooftop solar system qualifies as energy property with a basis limitation
The IRS ruled that a taxpayer's integrated rooftop solar system constitutes energy property eligible for the investment credit under IRC § 48(a)(3). The system uses solar energy to generate…
CCA 1120027: contemporaneous written acknowledgment required for charitable contributions
Chief Counsel Advice states that the Service did not implement IRC § 170(f)(8)(D) as an alternative to the contemporaneous written acknowledgment requirement in IRC § 170(f)(8)(A). The advice…
CCA 1120022: an amended Form 990 cannot replace a donor acknowledgment
Chief Counsel Advice concludes that a donor who failed to obtain a contemporaneous written acknowledgment under IRC § 170(f)(8)(A) cannot cure that failure by having the donee file an amended Form…
CCA 1120021: tool-plan payments without business expenses are wages
Chief Counsel Advice concludes that an employer's tool-plan payments fail the business-connection requirement for an accountable plan when the payments are made regardless of whether employees…
PLR 1120010: late election for a rehabilitation credit treated as timely
The IRS granted a taxpayer 120 days to make a late election treating a tenant as having purchased property for purposes of passing through a rehabilitation credit. The taxpayer had agreed to make…
PLR 1120008: grain payments treated as per-unit retains paid in money
The IRS considered whether a grain marketing cooperative's cash payments to members and other participating patrons were per-unit retain allocations paid in money. The ruling concluded that the…
PLR 1120006: healthcare self-insurance pool income excluded under section 115
The IRS ruled that the income of a nonprofit joint healthcare self-insurance pool was excludable from gross income under IRC § 115(1). The pool was formed by political subdivisions and § 115…
PLR 1120005: property and casualty self-insurance pool income excluded under section 115
The IRS ruled that the income of a state nonprofit joint property and casualty self-insurance pool was excludable from gross income under IRC § 115(1). The pool was formed as one of three successor…
PLR 1120004: umbrella organization income excluded under section 115
The IRS ruled that the income of a state nonprofit umbrella organization was excludable from gross income under IRC § 115(1). The organization oversaw two joint self-insurance pools serving…
PLR 1119016: IRS grants more time to make a historic rehabilitation credit election
A taxpayer that rehabilitated a building asked for more time to make an election treating its tenant as having purchased the building for purposes of the historic rehabilitation credit. The taxpayer…
PLR 1119015: IRS grants time to make a tax-exempt entity election
A tax-exempt entity that owned part of a partnership holding a historic building asked for more time to elect not to be treated as a tax-exempt entity for a depreciation rule. The taxpayer intended…
PLR 1119008: Trust income for public retiree health benefits is excluded under section 115
A state-created trust pooled and invested assets set aside by local public agencies for retiree health benefits. The trust was limited to governmental participants, and its assets could be used only…
PLR 1119006: IRS granted more time to elect a pass-through of historic rehabilitation credits
A taxpayer that owned a rehabilitated building leased it to a tenant and intended to elect to treat the tenant as having purchased the building for purposes of the historic rehabilitation credit.…
TAM 1118012: Entrance fees were not replacement proceeds for tax-exempt bonds
The IRS analyzed whether entrance fees paid by residents of a retirement community were replacement proceeds of tax-exempt bonds used to expand and refund the facility. The borrower had pledged its…
PLR 1118009: IRS treats cooperative grain payments as per-unit retains paid in money
The IRS considered a farmers' cooperative that marketed grain for members and other participating patrons. The cooperative paid farmers market-based amounts when it acquired grain and later paid…
PLR 1118007: IRS approves a trust severance and disclaimer plan involving QTIP property
The IRS considered a surviving spouse's proposed disclaimer of an interest in part of a QTIP marital trust after a state-court severance. The spouse planned to disclaim the interest in one new…
TAM 1117028: CO2 equipment costs were not deductible under section 193, but retroactive application was limited
The IRS considered whether an oil and gas company could deduct the costs of CO2 transportation assets, including pipelines, and CO2 injection and recycling facilities as qualified tertiary injectant…
CCA 1117026: Non-NRSA research-fellow payments were wages subject to FICA
Chief Counsel Advice addressed whether payments to non-NRSA research fellows under non-NRSA research grants were wages subject to FICA taxes. The IRS distinguished those payments from cost-of-living…
PLR 1117023: Consolidated group received more time to elect an extended NOL carryback
The IRS granted a consolidated corporate group an extension of time to elect an extended carryback period for a net operating loss. The group had filed Form 1139 but had not made a valid…
PLR 1117014: Reward points did not trigger information reporting
The IRS ruled that a company did not have to file information returns for reward points offered to enrollees in a voluntary discount program. The points were not transferable, could not be redeemed…
PLR 1117013: Variable annuity certificate treatment for an investment account
The IRS ruled on the federal tax treatment of a proposed certificate linked to an investment account and designed to provide a future annual benefit if the account were depleted under specified…
PLR 1117007: Deductibility of a settlement payment to banking clients
The IRS considered whether a financial-services company could deduct a settlement payment made to clients affected by an investment fund fraud. The payment was made through a contribution to a…
PLR 1116015: IRS granted more time for a bond arbitrage election
The IRS considered a political subdivision's request for more time to elect to waive the right to invest bond proceeds in higher-yielding investments during a temporary period. The issuer had failed…
Interest on backup withholding liabilities is deductible
Chief Counsel Advice addressed whether financial institutions could deduct interest paid on backup-withholding liabilities disclosed and paid under closing agreements. The advice concluded that the…
IRS treats a cooperative's grain payments as per-unit retains for section 199
The IRS considered how a farmers’ cooperative should treat cash payments made to members and contract patrons for grain that the cooperative marketed. The IRS ruled that the payments were per-unit…
IRS approves cooperative grain-payment and net operating loss treatment
The IRS considered a grain cooperative’s treatment of cash payments to members and participating patrons, along with the effect of passing through the cooperative’s section 199 deduction in a year…
IRS grants extra time to identify all buildings in a low-income housing project
The IRS granted a taxpayer 120 additional days to elect to treat all buildings in a multi-building project as one project for purposes of the low-income housing credit. The taxpayer had…
IRS permits a worthless stock loss after a subsidiary conversion
The IRS ruled on a consolidated group’s claim for a worthless stock loss after a wholly owned subsidiary converted from a corporation into a limited liability company treated as a disregarded…
CCA 1114022: A husband may act as his wife's power of attorney, subject to Circular 230 duties
Chief Counsel Advice considered whether a husband could act as his wife's power of attorney during an examination. The advice stated that a husband can serve as his wife's power of attorney, but he…
PLR 1114015: IRS treats risk retention group payments as deductible insurance premiums
The IRS ruled that payments by a medical practice to a proposed risk retention group for medical malpractice and extended reporting coverage would qualify as insurance premiums deductible as…
PLR 1114010: IRS recognizes a public authority as a political subdivision and not a related party
The IRS ruled that a public authority formed by governmental entities qualified as a political subdivision for purposes of the tax rules on interest from state or local bonds. The authority was…
PLR 1114008: IRS grants 120 days to make low-income housing elections
The IRS granted a taxpayer 120 days to make elections for a low-income housing project under IRC §§ 42(g)(1) and 142(d)(4)(B). The taxpayer had intended to make the elections and had filed its…
PLR 1114006: IRS approves a limited dividend waiver without income to waiving shareholders
The IRS ruled that certain shareholders could waive part of their regular cash dividends without recognizing gross income from the waived amount. The waiver was intended to let a publicly traded…
PLR 1114005: IRS recognizes a fraud-investment partnership as a qualified investor
The IRS ruled that a partnership harmed by a criminal investment fraud qualified for the safe-harbor treatment in Rev. Proc. 2009-20. The partnership was treated as a qualified investor for purposes…
PLR 1114003: IRS permits a delayed termination date without resetting an output contract's effective date
The IRS ruled that an agreement to defer the effective date of a party's termination right did not amend a preexisting wholesale electricity requirements contract for purposes of the tax-exempt bond…
CCA 1113032: Withholding credit is allowed even if the employer did not remit the tax
Chief Counsel advice addressed whether a taxpayer could claim credit for federal income tax withheld from wages when the employer had not remitted the withheld amount to the IRS. The advice stated…
TAM 1113025: briquetting facility was placed in service before July 1, 1998
The IRS considered whether a taxpayer's briquetting facility was placed in service before July 1, 1998, the deadline relevant to the former IRC § 29 credit. The facility had permits, had completed…
CCA 1112008: Settlement payments reducing unfair loan balances were not borrowers' income
Chief Counsel considered payments made through a settlement fund after a company was accused of unfair lending practices. The payments would reduce borrowers' loan balances to the amounts they would…
CCA 1111012: IRS cannot abate an agreed assessment to impose a fraud penalty
Chief Counsel advice considered whether the IRS could abate an assessment after a taxpayer agreed to pay it, in order to assess a fraud penalty. The memorandum concluded that the IRS's abatement…
PLR 1110007: demolition of pollution-control facilities does not end bond tax treatment
The IRS ruled that demolishing pollution-control facilities at a discontinued electric generating plant would not make interest on related bonds taxable under IRC § 103. The demolition also would…
PLR 1109013: The IRS consented to revoke a restricted stock election
An individual who received restricted stock made an election under IRC § 83(b) to include the stock's value in income before it became substantially vested. The individual asked the IRS for…
PLR 1109004: The IRS approved a trust division and related tax treatment
The trustee of an irrevocable trust asked to divide it into two successor trusts, one for each family line, and to modify several distribution and administrative provisions. The IRS addressed the…
PLR 1108001: Bank holding company may claim an ordinary loss on worthless subsidiary stock
A savings and loan holding company owned a subsidiary bank that was seized and placed into receivership after most of the bank's assets were sold. The parent asked whether its loss on the…
CCA 1107026: Health FSA elections make the full annual amount available during coverage
Chief Counsel advice explains that a health flexible spending arrangement generally must make the full elected amount available for the entire coverage period, even before the employee has…
CCA 1107018: Bankruptcy referral guidance updated for current practice
Chief Counsel advice explains that an IRS notice updated the authority to refer certain bankruptcy matters to the Department of Justice. The notice removed two exceptions and added several matters…
CCA 1107011: Casino reports pre-negotiated marker discounts at net price
Chief Counsel advice addresses a casino's income and deduction treatment for discounted credit markers used by customers who gamble and lose. A discount agreed before play is the actual net sales…
CCA 1107010: Casino recognizes pre-negotiated marker discounts at net price
Chief Counsel advice addresses how a casino should report income when customers gamble with credit markers and receive a pre-negotiated discount if they lose. The IRS concluded that the discounted…
PLR 1107002: Utility's investment tax credit is not disallowed after an amortization error
The IRS ruled for a regulated public utility that had extended the useful lives of certain assets but had not also extended the amortization period for accumulated deferred investment tax credit.…
CCA 1106008: TCAP grants are taxable when received or when the right to receive them is fixed
Chief Counsel advice addressed Tax Credit Assistance Program (TCAP) grants awarded through state housing credit agencies to owners of eligible low-income housing projects. The IRS concluded that the…
PLR 1105023: IRS permits revocation of an election not to claim bonus depreciation
A C corporation asked to revoke its election not to claim 50-percent additional first-year depreciation for eligible property placed in service during a prior taxable year. The taxpayer said its…
PLR 1105016: IRS approves treatment of note repurchase premiums and consent fees
A taxpayer proposed a tender offer to repurchase senior notes and a consent solicitation to amend the related note indentures as part of a business restructuring. The IRS ruled that any amount paid…
PLR 1105015: IRS treats a cooperative's grain payments as per-unit retains paid in money
A farmers' cooperative asked whether cash payments to members and other participating patrons for grain qualified as per-unit retain allocations paid in money. The IRS ruled that the payments met…
PLR 1105014: IRS grants a late election to capitalize interest
A partnership that owned unimproved and unproductive real property deducted interest expense instead of electing to capitalize it under IRC § 266. The taxpayer said its preparers failed to identify…
CCA 1105010: State tax credits do not reduce a charitable contribution deduction
Chief Counsel Advice considered cash or property contributions to state agencies and charitable organizations that generated transferable state tax credits. The advice concluded that the…
PLR 1105009: IRS treats qualifying offshore decommissioning costs as a specified liability loss
A taxpayer asked how deductible costs to dismantle an offshore drilling platform and complete related decommissioning work would be treated for the net operating loss rules. The IRS concluded that…
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.