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 201248001: IRS restores S corporation treatment after an inadvertent termination
The IRS determined that a corporation's S corporation election had terminated after three consecutive years with accumulated earnings and profits and excessive passive investment income. The IRS…
IRS revokes an organization's tax exemption after repeated failures to provide records
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization did not provide records and other…
PLR 201247024: IRS grants more time for a qualified separate lines of business election
The IRS granted a diversified holding company six more months to file Form 5310-A and make a notice election for qualified separate lines of business. The company had relied on an employee-benefits…
PLR 201247023: IRS confirms church plan status and no irrevocable ERISA election
The IRS ruled that a defined benefit plan sponsored by a tax-exempt religious organization was a church plan under IRC § 414(e), retroactive to January 1, 1974. The plan covered employees of related…
PLR 201247022: IRS waives the 60-day IRA rollover deadline after a financial institution error
The IRS waived the 60-day rollover requirement for an individual who received distributions from an IRA and intended to return unused funds to an IRA. The funds were temporarily held in a…
PLR 201247021: IRS waives the 60-day IRA rollover deadline after a bank's deposit error
The IRS waived the 60-day rollover requirement for a taxpayer whose bank deposited an IRA distribution into a non-IRA certificate of deposit held by the taxpayer's revocable trust. The taxpayer had…
PLR 201247020: IRS allows a beneficiary rollover after bank failures and the participant's death
The IRS waived the 60-day rollover requirement for a taxpayer who was the brother, executor, and beneficiary of a deceased retirement-plan participant. The taxpayer had arranged for a lump-sum plan…
Written determination 201247019: IRS denies exemption to a local burial association
The IRS denied exemption under IRC § 501(c)(12) to a burial association serving members of an Ethiopian community in two states. The organization provided fixed funeral benefits funded by membership…
Written determination 201247018: IRS denies exemption to a proposed home tutoring organization
The IRS denied IRC § 501(c)(3) exemption to a proposed home-based tutoring organization. The organization was controlled by related directors, expected to serve only a few children, and planned for…
Written determination 201247017: IRS denies exemption to a fee-based grant-writing organization
The IRS denied IRC § 501(c)(3) exemption to a proposed organization that would provide grant-writing and notary services from its president's home. The organization planned to charge fees, advertise…
Written determination 201247016: IRS denies exemption to a proposed rural broadband network
The IRS denied IRC § 501(c)(3) exemption to a proposed organization that would build and operate an 800-mile fiber-optic broadband backbone in a rural area. The organization planned to lease network…
Entire PFIC stock gain counts toward the 25% omission calculation
Chief Counsel advised that the entire net gain on the disposition of PFIC stock is included in gross income when calculating the 25% omission threshold under IRC § 6501(e). The gain must be reported…
TEFRA may apply when a partnership return is filed
Chief Counsel clarified that TEFRA would apply if a partnership return was filed under IRC § 6233 and the small-partnership exception did not apply. The advice also noted that trusts can elect…
U.S. citizens remain subject to U.S. tax despite an Israel treaty tie-breaker
Chief Counsel advised that a dual U.S.-Israeli citizen with a permanent home in Israel may be treated as an Israeli resident for treaty purposes under the U.S.-Israel treaty tie-breaker rule. The…
PLR 201247012: IRS treats an invalid S corporation election as inadvertent after an IRA-owned share transfer
The IRS ruled that a corporation's S corporation election was inadvertently invalid because shares were owned by an IRA, an ineligible S corporation shareholder. After discovering the problem, the…
CCA 201247011: IRS advises that mitigation does not apply to refund claims raised during a CDP hearing
The IRS Office of Chief Counsel considered whether a taxpayer could raise mitigation and equitable recoupment arguments during a collection due process hearing. Counsel advised Appeals to consider…
CCA 201247010: IRS advises that escrow-funded litigation payments are deductible and do not redeem stock
The IRS Office of Chief Counsel considered a corporate restructuring in which a parent company placed funds in escrow to pay litigation liabilities connected with a subsidiary and certain former…
PLR 201247009: IRS approves a tax-free reorganization merging two regulated investment companies
The IRS ruled on a proposed reorganization in which one regulated investment company would transfer all of its assets and stated liabilities to another regulated investment company in exchange for…
PLR 201247008: IRS treats an inadvertently terminated S corporation election as continuing
A corporation's S corporation election terminated when a trust shareholder failed to make a timely electing small business trust election. The IRS ruled that the termination was inadvertent and…
PLR 201247007: IRS grants late-election relief for an S corporation and its QSubs
The IRS granted a corporation 120 days to file a late S corporation election and qualified subchapter S subsidiary elections. The corporation had converted from a limited liability company and…
PLR 201247006: IRS grants extra time for an LLC to elect corporate tax classification
The IRS granted a limited liability company 120 additional days to file an election to be treated as an association taxable as a corporation for federal tax purposes. The entity was eligible to make…
PLR 201247005: IRS grants more time to elect an extended net operating loss carryback
The IRS granted a consolidated group 60 additional days to make an election extending the carryback period for a consolidated net operating loss. The group had failed to timely file the election…
PLR 201247004: IRS treats a cash-or-stock distribution and related debt adjustment as taxable distributions
The IRS ruled on a corporation's planned distribution in which shareholders could elect to receive cash or stock, subject to a cap on the total cash paid. The corporation expected to elect to be…
PLR 201247003: IRS grants extra time for a foreign entity to elect disregarded status
The IRS granted a foreign eligible entity 120 additional days to file an election to be treated as a disregarded entity for federal tax purposes. The entity had intended that classification from its…
PLR 201247002: IRS grants extra time for a foreign entity to elect disregarded status
The IRS granted a foreign eligible entity 120 additional days to file an election to be treated as a disregarded entity for federal tax purposes. The entity had intended that classification from its…
PLR 201247001: IRS approves a tax-free split-off to resolve shareholder disputes
The IRS ruled on a proposed split-off designed to resolve disputes between two shareholders of an S corporation. The corporation would transfer selected business assets and related liabilities to a…
PLR 201246045: IRS waives the 60-day IRA rollover deadline after financial institution error
The IRS waived the 60-day rollover requirement for an individual who received distributions from an IRA and relied on erroneous advice from a financial institution. The individual deposited the…
PLR 201246044: IRS waives the 60-day rollover deadline after an inherited IRA account error
The IRS waived the 60-day rollover requirement after a custodian failed to title an inherited IRA correctly. The taxpayer had requested transfers from two IRAs into an account that was not…
PLR 201246043: IRS waives the 60-day rollover deadline after incorrect financial advice
The IRS waived the 60-day rollover requirement for an individual who relied on incorrect information from a financial institution about the time available to return funds to an IRA. The taxpayer had…
PLR 201246042: IRS waives the 60-day IRA rollover deadline after financial institution error
The IRS waived the 60-day rollover requirement for an individual who received distributions from an IRA and relied on erroneous advice from a financial institution. The individual deposited the…
PLR 201246041: IRS waives the 60-day rollover deadline after an adviser mishandles instructions
The IRS waived the 60-day rollover requirement for a participant who received a distribution from a profit-sharing plan and instructed a financial adviser to move part of it into a qualified…
PLR 201246040: IRS confirms a church's parcels qualify for the neighborhood land rule
The IRS ruled that a church's three neighboring parcels would be treated as exempt from the debt-financed property rules under the neighborhood land rule. The church intended to demolish existing…
PLR 201246039: IRS confirms that state-funded member benefits do not create private inurement
The IRS ruled that a business league's use of state development-fund distributions to provide health and pension benefits would not create private inurement or adversely affect its § 501(c)(6)…
Written determination 201246038: IRS denies exemption to a mutual ditch and irrigation company support organization
The IRS denied exemption under IRC § 501(c)(12) to a nonprofit support organization for mutual ditch and irrigation companies. The organization held an annual workshop, published a newsletter, and…
Written determination 201246037: IRS revokes exemption from a purported integrated auxiliary
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 2006. The organization claimed to be an integrated auxiliary of a church, but the church did not know about or…
Chief Counsel advises including all adjustments in an explanation of items
Chief Counsel advised that an IRS explanation of items should reflect all adjustments, including adjustments that formed the basis for a restitution calculation. Explaining every adjustment shows…
Collection may end currently-not-collectible status after changed circumstances
Chief Counsel advised that Collection may remove a taxpayer's accounts from currently-not-collectible status if it discovers assets from which the Service may collect, even when Appeals previously…
ATNOL carryback reduces later minimum tax credit
Chief Counsel advised that a corporation must recompute its minimum tax credit carryover when it carries back an alternative tax net operating loss, or ATNOL. The ATNOL deduction reduces alternative…
Identity-theft assessments may be abated before the petition period ends
Chief Counsel advised that rescinding a statutory notice of deficiency requires the consent of both the Service and the taxpayer to whom the notice was issued under IRC § 6212(d). If the Service…
PLR 201246032: IRS finds lease revenue bonds do not fail the private loan financing test
The IRS ruled that proposed lease revenue bonds financing a new convention-center hall would not fail the private loan financing test under IRC § 141(c). A city and county authority would finance…
IRS analyzes per diem meal allowances for transportation employees
Chief Counsel advised that meal and incidental-expense allowances paid to air-transportation employees who report for training or return to their duty station the same day are not per diem…
Manufacturing blister packs is MPGE beyond repackaging
Chief Counsel advised that a pharmaceutical provider's manufacture of blister packs is a manufacturing activity beyond merely repackaging pills. The provider bought pills in bulk, placed them into…
Bonus liability is fixed when employees receive payment
Chief Counsel advised that an employer's liability for incentive bonuses was taken into account in the year the bonuses were paid, not the year the employees performed the related services. Under…
Backup withholding for incorrect TINs on slot-machine winnings
Chief Counsel advised that a gaming establishment reporting slot-machine winnings of $1,200 or more on Form W-2G is subject to backup withholding after a name/TIN mismatch only when the payee…
PLR 201246027: IRS grants nonrecognition rulings for a corporate spin-off and split-off
The IRS issued favorable rulings for a corporate separation that included a spin-off of a controlled subsidiary to its parent and a split-off of the same subsidiary to a shareholder in exchange for…
PLR 201246026: IRS grants more time for a partnership classification election
The IRS granted an entity 120 days to file Form 8832 and elect partnership classification for federal tax purposes, effective on the date it revoked its S corporation election. The entity had…
PLR 201246025: IRS grants more time to request a revised nuclear decommissioning schedule
The IRS granted a nuclear-power taxpayer 120 days to request a revised schedule of ruling amounts for a qualified nuclear decommissioning fund under IRC § 468A. The taxpayer had received an NRC…
PLR 201246024: IRS grants more time to request a revised nuclear decommissioning schedule
The IRS granted a nuclear-power taxpayer 120 days to request a revised schedule of ruling amounts for a qualified nuclear decommissioning fund under IRC § 468A. The taxpayer had received an NRC…
PLR 201246023: IRS grants more time to request a revised nuclear decommissioning schedule
The IRS granted a nuclear-power taxpayer 120 days to request a revised schedule of ruling amounts for a qualified nuclear decommissioning fund under IRC § 468A. The taxpayer had received an NRC…
PLR 201246022: IRS grants more time for a 2010 decedent's section 1022 election
The IRS granted the executrices of an estate 120 days to file Form 8939, make the IRC § 1022 election, and allocate additional basis to eligible property transferred from a decedent who died in…
PLR 201246021: IRS grants more time for a section 338(g) election
The IRS granted a purchaser 45 days to file a late IRC § 338(g) election for the stock of four controlled foreign corporations. The purchaser acquired the stock through disregarded entities but…
PLR 201246020: IRS grants more time for QTIP severance and reverse election
The IRS granted an estate 120 days to sever a QTIP trust into a GST-exempt QTIP trust and a GST-nonexempt QTIP trust and to make a reverse QTIP election for the exempt trust. The original decedent's…
PLR 201246019: IRS grants relief for a late S corporation election
The IRS granted a corporation 120 days to file Form 2553 and make an S corporation election effective on its intended date. The corporation was formed under state law but did not timely file the…
PLR 201246018: IRS grants more time for a 2010 decedent's section 1022 election
The IRS granted an executor 120 days to file Form 8939, make the IRC § 1022 election, and allocate additional basis to eligible property transferred from a decedent who died in 2010. The executor…
PLR 201246017: IRS grants more time for a 2010 decedent's section 1022 election
The IRS granted the executors of an estate 120 days to file Form 8939, make the IRC § 1022 election, and allocate additional basis to eligible property transferred from a decedent who died in 2010.…
PLR 201246016: IRS grants relief for a late disregarded-entity election
The IRS granted a foreign eligible entity 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes, effective on the requested date. The entity had…
PLR 201246015: IRS grants more time for a foreign entity's disregarded-entity election
The IRS granted a foreign entity 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes, effective on the requested date. The entity was eligible to make…
PLR 201246014: IRS grants more time for a foreign entity's disregarded-entity election
The IRS granted a foreign entity 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes, effective on the requested date. The entity was eligible to make…
PLR 201246013: IRS treats certain foreign-subsidiary inclusions as qualifying REIT income
The IRS ruled that certain Subpart F and passive foreign investment company inclusions of a publicly traded real estate investment trust would qualify as income under the REIT gross-income test. The…
PLR 201246012: IRS approves refined-coal credit treatment and emissions testing methods
The IRS ruled that a taxpayer's facility produces qualifying refined coal for purposes of the section 45 credit, provided the coal comes from the same source or rank as the tested feedstock 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.