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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
IRS denies section 501(c)(3) exemption to a private family organization
The IRS denied exemption under IRC § 501(c)(3) to an organization that operated as a private family organization and sought recognition as a charitable organization. The IRS found that the…
IRS denies section 501(c)(3) exemption to an animal rescue organization
The IRS denied exemption under IRC § 501(c)(3) to an animal rescue organization that did not provide enough governing documents, activity details, or financial information to establish its exempt…
IRS revokes a nonprofit's section 501(c)(3) exemption for bingo operations
The IRS revoked a nonprofit organization's exemption under IRC § 501(c)(3) after finding that its primary activity was operating bingo games. The IRS concluded that the bingo activity was not an…
IRS advises on signing a TEFRA statute extension for an LLC serving as TMP
The Office of Chief Counsel addressed who should sign a TEFRA statute extension when a limited liability company acts as the tax matters partner for a TEFRA partnership. The advice states that the…
IRS advises that an LLC owner's partnership items remain partnership items after bankruptcy
The Office of Chief Counsel considered the bankruptcy of a disregarded LLC that was a partner in a TEFRA partnership. The advice states that the bankruptcy would not convert the owner's partnership…
IRS advice on when partnership items become nonpartnership items
The Office of Chief Counsel considered whether claims involving partnership items could be treated as partner-level administrative adjustment requests. The advice says the answer is not clear, but…
IRS advice limits an identified straddle loss to a partner's distributive share
The Office of Chief Counsel considered a U.S. holding company's treatment of identified straddle losses from a foreign partnership. The taxpayer argued that IRC § 1092(d)(4)(C) allowed it to treat…
IRS approves qualifying income from processing and transporting olefins
The IRS ruled for a publicly traded limited partnership that planned to process ethane and propane into olefins. It concluded that income from processing the natural gas liquids into olefins would…
IRS permits an extended bankruptcy liquidating trust to retain its status
The IRS considered a trust created under a Chapter 11 bankruptcy reorganization plan to liquidate a debtor's estate. The trust had not completed its liquidation by the end of its current…
IRS permits revocation of controlled foreign corporation currency elections
The IRS granted a U.S. corporation permission to revoke elections that caused its controlled foreign corporations to include certain foreign-currency gains and losses in foreign personal holding…
IRS approves alternative basis recovery for a contingent payment sale
The IRS considered an S corporation's sale of substantially all of its business assets in exchange for a closing payment and contingent earnout and earnup payments. The taxpayer expected to receive…
IRS denies unusual-grant treatment for a recurring donor's facility grant
The IRS considered a nonprofit animal clinic's request to treat a proposed grant from a longtime major donor as an unusual grant. The donor had founded the organization, contributed substantial…
IRS waives the 60-day IRA rollover deadline after a serious diagnosis
The IRS waived the 60-day rollover requirement for an individual who withdrew money from an IRA and did not complete the rollover after being diagnosed with an aggressive malignancy. The IRS…
IRS waives the 60-day IRA rollover deadline after an advisor's error
The IRS waived the 60-day rollover requirement for a taxpayer who intended to transfer funds from one IRA to another. The taxpayer's financial advisor mistakenly opened a nonqualified annuity…
IRS waives the 60-day IRA rollover deadline after incarceration
The IRS waived the 60-day rollover requirement for a taxpayer whose IRA assets were seized after his arrest and who was later incarcerated. The taxpayer’s attorney obtained release of most of the…
IRS waives the rollover deadline after a brokerage account error
The IRS waived the 60-day rollover requirement for a taxpayer who attempted to move funds from an employer profit-sharing plan into an IRA rollover account. Following instructions from a financial…
IRS declines a rollover waiver for delayed commercial-property sale proceeds
The IRS considered a married couple’s request to waive the 60-day rollover deadline for four IRA distributions used to pay off a mortgage on an investment property. The taxpayers expected to return…
IRS revokes a social club's exemption after public golf-course use and inadequate records
The IRS revoked a social club's tax exemption under IRC section 501(c)(7), effective January 1 of a redacted year. The club operated a golf course that was open to the public, charged nonmembers…
IRS revokes a women's networking organization's exemption for social activities and missing records
The IRS revoked an organization's exemption under IRC section 501(c)(3), effective January 1 of a redacted year. The organization described itself as a social networking forum for professional…
IRS revokes a community organization’s exemption after repeated failures to provide records
The IRS revoked a community organization’s exemption under IRC sections 501(a) and 501(c)(3), effective July 1 of a redacted year. The organization had suspended its activities after losing funding…
IRS revokes a country club’s exemption after public use exceeds the nonmember-income limit
The IRS revoked a country club’s exemption under IRC section 501(c)(7), effective October 1 of a redacted year. The club had opened its golf course, restaurant, bar, and other facilities to the…
IRS revokes a fraternal organization’s exemption after finding no exempt activities
The IRS revoked a fraternal organization’s exemption under IRC section 501(c)(10), effective January 1 of a redacted year. The organization had been created from a commercial bar business so the…
IRS revokes a scuba club’s exemption after nonmember trip income exceeds the limit
The IRS revoked a scuba-diving club’s exemption under IRC section 501(c)(7), effective January 1 of a redacted year. The club allowed nonmembers to attend its scuba trips and received nonmember…
IRS approves a foundation’s scientific research grant procedures under section 4945(g)(3)
The IRS approved a private foundation’s procedures for awarding grants under IRC section 4945(g)(3). The proposed grants would support scientific research and development by qualified individuals,…
CCA says the additional estate tax assessment period cannot be extended by agreement
Chief Counsel Advice addressed whether the limitations period for the additional estate tax under section 2057(f)(2) could be extended by agreement. The advice concluded that it could not. It…
CCA says the IRS may seize property held by an innocent spouse for a liable spouse
Chief Counsel Advice addressed whether the IRS may seize property from an innocent spouse. The advice said the IRS may do so when the spouse holds the property as a nominee for the liable spouse, or…
CCA explains when later law can affect a closing agreement
Chief Counsel Advice addressed the effect of later changes in law on a closing agreement. It explained that a closing agreement is generally final under Treasury Regulation section 301.7121(c).…
CCA recommends a mootness motion when a CDP tax is fully paid
Chief Counsel Advice addressed documents and proposed language in a collection due process case. It stated that when the tax has been fully paid, the IRS's general position is to file a motion to…
CCA says the extraterritorial income exclusion is zero for these subpart F inclusions
Chief Counsel Advice addressed whether the extraterritorial income exclusion under section 114 reduces a U.S. shareholder's subpart F income inclusions from controlled foreign corporations. The…
PLR 201240018: Insurer owns assets supporting indexed-linked annuity options
A life insurance company asked whether it, rather than contract owners, owns assets purchased to support proposed indexed-linked investment options in non-qualified annuity contracts. The IRS ruled…
PLR 201240017: IRS approves tax treatment for a multinational corporate separation
A multinational corporate group asked the IRS to rule on the federal income tax consequences of a long series of proposed mergers, liquidations, asset contributions, stock distributions, spin-offs,…
PLR 201240016: IRS approves a split-off of two new corporations from an S corporation
An S corporation asked whether it could form two new corporations, transfer parts of its business assets to them, and distribute each new corporation's stock to specified shareholders in exchange…
PLR 201240015: IRS allows a restitution-related loss deduction under section 165(c)(2)
A physician asked whether payments made under an insurance-fraud settlement could be deducted as trade-or-business losses under section 165(c)(1). The IRS concluded that the payments were…
PLR 201240014: IRS restores S-corporation status after missed QSST elections
A corporation asked the IRS to restore its S-corporation status after shares passed to two trusts and the trusts' beneficiaries did not make the required QSST elections. The IRS concluded that the…
PLR 201240013: IRS approves a divisive reorganization of an S corporation's businesses
An S corporation asked whether it could separate three business lines into two newly formed S corporations, then distribute the new corporations' stock to two shareholders while making a cash…
PLR 201240012: IRS preserves S-corporation status after consent and stock-class issues
A corporation asked the IRS to preserve its S-corporation status after some community-property spouses failed to consent to the original S election. It also asked about composite state-tax payments…
PLR 201240011: IRS grants more time to elect current deduction of drilling costs
Married taxpayers who invested in an oil and gas joint venture missed the deadline to elect current deductions for intangible drilling and development costs. Their first tax preparer did not know…
PLR 201240010: IRS extends time to allocate GST tax exemption to a trust
An estate and a surviving spouse asked for more time to allocate their generation-skipping transfer tax exemptions to transfers made to an irrevocable trust. An accountant had failed to allocate the…
PLR 201240009: IRS confirms bankruptcy liquidating trust classification after extension
A bankruptcy liquidating trust asked whether it would remain a liquidating trust if the bankruptcy court extended its term by another three years. The trust had been formed under a Chapter 11 plan…
PLR 201240008: IRS grants more time to make a section 754 election
A partnership asked for an extension of time to make a section 754 election after filing its tax return without the election. The election can adjust the basis of partnership property after certain…
PLR 201240007: IRS allows deductions for certain restitution payments
A physician asked whether payments under an insurance-fraud settlement and a criminal restitution order could be deducted as losses. The IRS concluded that payments to the insurance company were…
PLR 201240006: IRS permits late notice of disaster replacement residence
A taxpayer's principal residence was destroyed in a presidentially declared disaster, and the taxpayer later bought and occupied a replacement residence. The taxpayer did not timely notify the IRS…
PLR 201240005: IRS permits a payment processor to rely on foreign-payee determinations
A U.S. payment processor asked how section 6050W reporting rules apply when it processes card transactions and acts as a reporting designee for non-U.S. settlement banks. The IRS ruled that the…
PLR 201240004: IRS grants spouses more time to allocate GST exemption after gift splitting
Spouses elected to split a gift made to a trust, but their timely gift tax returns did not allocate generation-skipping transfer tax exemption to part of the transfer. The IRS concluded that they…
PLR 201240003: IRS grants spouses more time to allocate GST exemption after gift splitting
Spouses elected to split a gift made to a trust, but their timely gift tax returns did not allocate generation-skipping transfer tax exemption to part of the transfer. The IRS concluded that they…
PLR 201240002: IRS grants extra time to elect the alternative depreciation system
A limited partnership that operated an affordable housing community used the general depreciation system for property placed in service during two tax years, even though its partnership agreement…
PLR 201240001: IRS requires Form 1099-C reporting for settlement debt write-offs
A financial institution settled a class action and agreed to write off loan balances and charges owed by class members. It asked whether the write-offs were caused by state law rather than an…
PLR 201239015: IRS denies late recharacterization after Roth IRA funds left the accounts
A married couple converted traditional IRA funds to Roth IRAs in 2009 even though their modified adjusted gross income exceeded the applicable conversion limit. They did not learn of the problem…
PLR 201239014: IRS approves a private foundation's research grant procedures
A private foundation sought advance approval for a program providing research grants to students, scholars, and historians studying the career and contributions of a redacted former senator. The IRS…
PLR 201239013: IRS grants a nonprofit hospital conditional pension funding waivers
A nonprofit critical access hospital requested waivers of the minimum funding standard for its pension plan after financial losses reduced its liquid assets and threatened its ability to meet…
PLR 201239012: IRS grants a nonprofit more time to revoke its lobbying election
An exempt public charity asked for more time to retroactively revoke its IRC § 501(h) lobbying election after becoming the sole member of an affiliated group. The organization said it had relied on…
IRS denies unusual-grant treatment for a recurring donor's facility grant
The IRS considered a nonprofit animal clinic's request to treat a proposed grant from a longtime major donor as an unusual grant. The donor had founded the organization, contributed substantial…
CCA 201239010: CCA explains the limitation period for partnership items
Chief Counsel advice addressed whether the period described in IRC § 6229(a) is a separate statute of limitations for a partnership. The advice stated that the § 6229(a) period is the partner's §…
CCA 201239009: CCA addresses privilege claims for advisory opinions
Chief Counsel advice addressed whether advisory opinions are automatically protected in their entirety. The advice stated that parts of the opinions may be covered by the attorney-client or attorney…
CCA 201239008: CCA distinguishes contiguous-property and enhancement rules
Chief Counsel advice addressed whether the enhancement rule should also apply when property is being valued under the contiguous-property rule for a conservation contribution. The advice stated that…
CCA 201239007: CCA addresses notice requirements for nominee and alter-ego levies
Chief Counsel advice addressed collection notices when the IRS files a notice of federal tax lien in the name of a nominee or alter ego, or plans to levy property titled in that name. It stated that…
CCA 201239006: CCA identifies who may be a REIT tax matters partner
Chief Counsel advice addressed the treatment of real estate investment trusts as partnerships for purposes of subtitle F of the Code, including the TEFRA procedures. It stated that under Treas. Reg.…
PLR 201239005: IRS grants more time to elect treaty deferral for Canadian RRSP earnings
Two taxpayers who moved from Canada to the United States maintained Canadian registered retirement savings plans and did not timely elect to defer U.S. income taxation on the plans' accrued earnings…
PLR 201239004: IRS denies late trader mark-to-market election
A liquidated subsidiary asked the IRS to treat its use of mark-to-market accounting as substantial compliance with the IRC § 475(f) trader election requirements. In the alternative, it requested…
PLR 201239003: IRS approves two type F reorganizations before an asset sale
A domestic parent asked the IRS to approve a restructuring involving a domestic subsidiary, a foreign subsidiary, and two newly formed foreign companies. In the first reorganization, the existing…
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.