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 201239002: IRS approves a revised nuclear decommissioning funding schedule
A taxpayer that owned an interest in a nuclear power plant requested a revised schedule of ruling amounts for its nuclear decommissioning fund after the plant's operating license was extended. The…
PLR 201239001: IRS reinstates an S corporation election after an inadvertent missed ESBT election
A company treated as an S corporation transferred its stock to a trust that otherwise qualified as an electing small business trust, but the trustee did not timely file the required ESBT election.…
Determination 201238032: IRS revokes an organization's tax-exempt status after network marketing and private-benefit findings
The IRS revoked an organization's tax-exempt status under IRC § 501(c)(3), effective from the organization's stated start date. The determination says the organization was engaged in network…
PLR 201238031: IRS rules OTCBB-traded preferred stock is not publicly traded employer securities
A company asked whether a class of its preferred stock, traded on the OTC Bulletin Board, counted as publicly traded employer securities for the diversification rules of IRC § 401(a)(35). The IRS…
PLR 201238030: IRS approves a pension-plan amendment with only a de minimis liability increase
A multiemployer defined benefit plan asked whether an amendment that would let certain pensioners continue working without permanently suspending their benefits was reasonable and caused only a de…
PLR 201238029: IRS waives the 60-day IRA rollover deadline after custodian errors
An individual asked the IRS to waive the 60-day deadline for rolling an IRA distribution into another IRA. The IRS found that errors by custodians caused the funds to be placed in a non-IRA joint…
CCA 201238028: Chief Counsel addresses tax assessments and fraudulent failure-to-file penalties
Chief Counsel advised that the Service could not reverse an abatement of tax assessed under a substitute for return after the collection limitations period had expired. It could assess additional…
CCA 201238027: State property classifications do not control federal like-kind exchange treatment
Chief Counsel advised that federal tax law, not state law alone, controls whether exchanged property is of like kind under IRC § 1031. State classifications as real or personal property are…
CCA 201238026: Fraud by an S corporation does not extend the assessment period for an uninvolved shareholder
Chief Counsel advised that a fraudulent Form 1120S filed by an S corporation does not extend the assessment period for an individual shareholder who did not participate in the fraud. The advice…
CCA 201238025: Taxpayer qualified as a securities dealer for mark-to-market purposes
Chief Counsel advised that an investment-bank holding company qualified as a dealer in securities under IRC § 475 because it regularly bought trust preferred securities from regional banks and sold…
PLR 201238024: IRS grants extra time to elect qualified subchapter S subsidiary treatment
The IRS granted an S corporation an additional 120 days to make a late election to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had acquired all of the…
PLR 201238023: IRS grants extra time to elect qualified subchapter S subsidiary treatment
The IRS granted an S corporation an additional 120 days to make a late election to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had acquired all of the…
PLR 201238022: IRS grants extra time to elect qualified subchapter S subsidiary treatment
The IRS granted an S corporation an additional 120 days to make a late election to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had acquired all of the…
PLR 201238021: IRS grants extra time to elect qualified subchapter S subsidiary treatment
The IRS granted an S corporation an additional 120 days to make a late election to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had acquired all of the…
PLR 201238020: IRS grants extra time to elect qualified subchapter S subsidiary treatment
The IRS granted an S corporation an additional 120 days to make a late election to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had acquired all of the…
PLR 201238019: IRS grants extra time to elect qualified subchapter S subsidiary treatment
The IRS granted an S corporation an additional 120 days to make a late election to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had acquired all of the…
PLR 201238018: IRS approves a tax-free split-off and related S corporation reorganization
The IRS approved a proposed transaction in which an S corporation would transfer about half of its assets to a wholly owned QSub, distribute the QSub stock to one shareholder in exchange for that…
PLR 201238017: IRS preserves S corporation status after defective trust elections
The IRS ruled that a corporation's S election was ineffective at first because several shareholder trusts were not eligible shareholders or had made the wrong type of election. It also ruled that…
PLR 201238016: IRS grants extra time for a 2010 decedent's basis election
The IRS granted a personal representative 120 additional days to file Form 8939 and make the Section 1022 Election for an estate whose decedent died in 2010. The election would allow basis increases…
PLR 201238015: IRS preserves S corporation status after a late QSST election
The IRS ruled that an S corporation's election was inadvertently terminated when a trust failed to make a timely QSST election after the death of the original trust owner. The corporation could…
PLR 201238014: IRS preserves S corporation status after a late QSST election
The IRS ruled that an S corporation's election was inadvertently terminated when a trust failed to make a timely QSST election after the death of the original trust owner. The corporation could…
PLR 201238013: IRS approves refined-coal testing for an emissions tax credit
The IRS ruled that coal treated with the taxpayer's chemical process could qualify as refined coal for the IRC § 45 credit, provided the resulting fuel met the required emissions-reduction test and…
PLR 201238012: IRS grants extra time for a 2010 decedent's basis election
The IRS granted the executors of an estate 120 additional days to file Form 8939 and make the Section 1022 Election for an estate whose decedent died in 2010. The election would allow basis…
PLR 201238011: IRS grants extra time for a 2010 decedent's basis election
The IRS granted a trustee 120 additional days to file Form 8939 and make the Section 1022 Election for an estate whose decedent died in 2010. The election would allow basis increases to be allocated…
PLR 201238010: IRS approves a revised nuclear decommissioning funding schedule
The IRS approved a revised schedule of ruling amounts for a taxpayer's share of the costs of decommissioning a nuclear power plant. The schedule used an independent study that reflected an extension…
PLR 201238009: IRS grants extra time for a taxable REIT subsidiary election
The IRS granted a company and its subsidiary 60 days to file a corrected Form 8875 and make an election to treat the subsidiary as a taxable REIT subsidiary, effective as of the requested date. The…
PLR 201238008: IRS restores S corporation and QSub status after an inadvertent trust-related termination
An S corporation's sole shareholder transferred the corporation's voting stock to a grantor trust and later died. The corporation's S election terminated when the trustees did not make an election…
PLR 201238007: IRS grants late-election and inadvertent-termination relief for an S corporation
The taxpayer intended for a corporation to be treated as an S corporation, but its parent was an ineligible S corporation shareholder and Form 2553 was not timely filed. The parent later distributed…
PLR 201238006: IRS grants a late S corporation election
The corporation intended to be treated as an S corporation but did not timely file Form 2553. It asked the IRS to recognize the S election from the intended effective date. The IRS found reasonable…
PLR 201238005: IRS grants extra time for a Canadian RRSP treaty election
The taxpayer, a Canadian citizen living permanently in the United States, held a Canadian Registered Retirement Savings Plan. The taxpayer and spouse had not made the election required to defer U.S.…
PLR 201238004: IRS approves a two-trust division and related tax treatment
The IRS approved a proposed division of an irrevocable trust into two separate trusts, one for each of the settlor's children and that child's descendants. The ruling concluded that the division…
PLR 201238003: IRS grants extra time to make a partnership basis election
The partnership intended to make a section 754 election with a timely filed return but inadvertently omitted the election. The partnership represented that it had filed later returns consistently…
PLR 201238002: IRS grants extra time to make a partnership basis election
The partnership intended to make a section 754 election with a timely filed return but inadvertently omitted the election. The partnership represented that it had filed later returns consistently…
PLR 201238001: IRS grants extra time to make a partnership basis election
The partnership intended to make a section 754 election with a timely filed return but inadvertently omitted the election. The partnership represented that it had filed later returns consistently…
IRS determination 201237029: Five-year amortization extension for a multiemployer plan
The IRS approved a request for a five-year automatic extension to amortize a multiemployer plan's unfunded liabilities. The extension applies to the eligible amortization charge base established as…
PLR 201237028: IRS waives the 60-day rollover deadline after adviser error and illness
An IRA beneficiary received a distribution after her spouse's death and intended to roll part of it into a qualified IRA annuity. A financial adviser accidentally marked the annuity as…
PLR 201237027: IRS waives the 60-day rollover deadline after custodian errors
An IRA custodian distributed a taxpayer's retirement assets after it stopped serving as custodian, and another financial institution converted the account and its investments without the taxpayer's…
PLR 201237026: IRS waives the 60-day rollover deadline after IRA communication errors
The taxpayer received distributions from two inherited IRAs after the death of her spouse. She intended to move the funds into IRAs in her own name, but communications with a financial institution…
PLR 201237025: IRS waives the 60-day rollover deadline after financial-adviser error
The taxpayer received a distribution from her deceased spouse's individual retirement annuity and deposited it into a non-IRA account after her long-time financial adviser incorrectly concluded that…
IRS determination 201237024: Five-year multiemployer plan amortization extension
The IRS approved a request for a five-year automatic extension to amortize a multiemployer plan's unfunded liabilities. The extension applies to the eligible amortization charge bases established as…
IRS determination 201237023: Private foundation set-aside approved for hospice-house construction
The IRS approved a private foundation's request to set aside funds for construction of a freestanding hospice house. The project was expected to require several years of planning, fundraising,…
IRS revokes a veterans organization's section 501(c)(19) exemption
The IRS revoked a veterans organization's tax exemption under section 501(c)(19), effective on the stated date. The determination also revoked the organization's group exemption and said that its…
IRS denies business league exemption under section 501(c)(6)
The IRS denied tax-exempt status to an organization that planned to provide referrals and other services to businesses in a specialized industry. The organization’s founder also controlled a…
IRS revokes an organization's section 501(c)(3) exemption for bingo activity
The IRS revoked an organization’s section 501(c)(3) exemption effective on the stated date. The organization’s primary activity was conducting weekly bingo games and selling pull-tabs, while its…
IRS denies exemption to a job-training organization with commercial operations
The IRS denied section 501(c)(3) exemption to an organization that offered fee-based interview, career, coaching, and online training programs. The organization’s founders also controlled a…
CCA 201237018: CCA addresses OFAS access to ARRA grant information
Chief Counsel advice considered whether the Treasury Department’s Office of the Fiscal Assistant Secretary could access IRS return information while administering the ARRA section 1603…
CCA 201237017: CCA addresses liabilities in an S corporation liquidation
Chief Counsel advice considered an S corporation that distributed assets subject to liabilities in a complete liquidation. The advice concluded that the liabilities are considered in calculating the…
PLR 201237016: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. Based on the facts and representations submitted, the IRS found reasonable cause for the late…
PLR 201237015: IRS grants late QSub election relief
The IRS granted a corporation 120 days to make late elections treating four wholly owned subsidiaries as qualified subchapter S subsidiaries. The corporation had acquired the subsidiaries, failed to…
PLR 201237014: IRS grants late QSub election relief
The IRS granted a parent S corporation 120 days to make a late election treating its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had intended to make the election,…
PLR 201237013: IRS approves correction of an over-allocation of housing credits
The IRS approved a state housing credit agency’s correction of an administrative error that caused an over-allocation of low-income housing tax credit amounts. The agency had double-counted certain…
PLR 201237012: IRS approves an accounting-method change for service liabilities
The IRS approved an accounting-method change for a corporation that acquired a subsidiary in a section 381 transaction. The parent and subsidiary had used different methods for deducting liabilities…
PLR 201237011: IRS grants late election relief for a Canadian RRSP
The IRS granted a taxpayer 60 days from the ruling date to make an election under Revenue Procedure 2002-23 concerning a Canadian Registered Retirement Savings Plan. The election allows the taxpayer…
PLR 201237010: IRS grants late extended carryback election relief
The IRS granted a consolidated group 60 days to file a late election for an extended carryback period for a consolidated net operating loss. The group had intended to make the election under section…
PLR 201237009: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. Based on the submitted facts and representations, the IRS found reasonable cause for the late…
PLR 201237008: IRS approves refined-coal testing and qualification methods
The IRS approved several aspects of a refined-coal facility’s testing and qualification approach for the section 45 refined coal credit. The ruling accepted the use of a proprietary additive process…
PLR 201237007: IRS approves refined-coal testing and qualification methods
The IRS approved a refined-coal facility’s proposed process, coal sourcing, and testing methods for purposes of the section 45 refined coal credit. The ruling treated the additive process as capable…
PLR 201237006: IRS grants late IC-DISC election relief
The IRS granted a corporation 60 days to file Form 4876-A to elect IC-DISC status for its first taxable year. The corporation had filed the form one day late because of a clerical error and argued…
PLR 201237005: IRS excludes a municipal retiree-health trust’s income
The IRS ruled that income from a trust established by a city to fund health benefits for eligible retirees and their dependents was excludable from gross income under section 115(1). The trust was…
PLR 201237004: IRS grants late election relief for a Canadian RRSP
The IRS granted a taxpayer 60 days to make an election under Revenue Procedure 2002-23 concerning a Canadian Registered Retirement Savings Plan. The election allows the taxpayer to defer current…
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.