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 1226039: IRS permits late recharacterization of Roth IRA conversions
The IRS granted a married couple up to 60 days to recharacterize two Roth IRA conversions as traditional IRAs. The couple said they relied on a financial advisor who did not explain that the 2008…
PLR 1226038: IRS denies extra time to recharacterize Roth IRA conversions
The IRS denied a married couple's request for 60 additional days to recharacterize three Roth IRA conversions as traditional IRAs. An IRS audit had disallowed listed-transaction losses and treated…
PLR 1226037: IRS waives the 60-day rollover deadline after a financial institution error
The IRS waived the 60-day rollover requirement for a taxpayer who intended to roll a retirement-plan distribution into an IRA. The taxpayer followed instructions from a financial institution, but…
PLR 1226036: IRS waives rollover deadlines after fraudulent investment advice
The IRS waived the 60-day rollover requirement for two retirement-plan distributions after a taxpayer was misled into believing that the funds had been deposited into a rollover IRA. The taxpayer…
PLR 1226035: IRS waives rollover deadline after an IRA transfer error
The IRS waived the 60-day rollover requirement after an IRA investment was transferred into a non-IRA trust fund when custodial fees went unpaid. The taxpayer said he relied on a financial advisor…
PLR 1226034: IRS grants partial waiver of IRA rollover deadline
The IRS waived the 60-day rollover requirement for two IRA distributions that a taxpayer accidentally deposited into a non-IRA account after following misleading website prompts. The taxpayer…
PLR 1226033: IRS approves a private foundation's high-school scholarship procedures
The IRS approved a private foundation's proposed scholarship grant-making program under § 4945(g)(1). The foundation planned to award a four-year scholarship to one student at each participating…
PLR 1226032: IRS approves a private foundation's high-school scholarship procedures
The IRS approved a private foundation's proposed scholarship grant-making program for high school students under § 4945(g)(1). The program would award $x per year for up to four years to one student…
PLR 1226031: IRS approves changes to an employer-related scholarship program
The IRS approved changes to a private foundation's previously approved employer-related scholarship program for children of employees of a redacted business and its subsidiaries. The program awards…
PLR 1226030: IRS approves a teacher family-engagement fellowship program
The IRS approved a private foundation's fellowship program for teachers in redacted-state public and charter schools. The program would award stipends and possible additional amounts for speaking…
IRS denies exemption to a foreclosure counseling organization
The IRS finalized an adverse determination denying exemption under IRC § 501(c)(3) to an organization that provided or planned to provide legal and financial services to homeowners facing…
CCA 1226028: Section 6038D penalty is assessable without deficiency procedures
Chief Counsel advice concluded that the penalty under IRC § 6038D is not itself part of a deficiency. IRC §§ 6665 and 6671 can bring some penalties within deficiency procedures when they are…
CCA 1226027: Advice addresses estate-tax deferral and Tax Court jurisdiction
Chief Counsel advice addresses three questions about an estate using the IRC § 6166 installment election. It concludes that the Tax Court may review an Appeals determination reducing the amount of…
PLR 1226026: IRS treats preferred shares issued by closed-end funds as equity
The IRS ruled that preferred shares to be issued by 32 closed-end management investment companies will be treated as equity for federal income tax purposes. The funds, which are regulated investment…
CCA 1226025: Advice addresses online software and domestic production gross receipts
Chief Counsel advice addresses whether a taxpayer can treat receipts from online computer software as domestic production gross receipts under IRC § 199. It concludes that the taxpayer cannot…
CCA 1226024: Advice addresses fuel and air transportation taxes for fractional aircraft flights
Chief Counsel advice considers whether flights in a fractional aircraft ownership arrangement are subject to fuel tax under IRC § 4043 or air transportation tax under § 4261. It concludes that the…
CCA 1226023: IRS advice on actual knowledge required for fuel penalties
Chief Counsel advice addresses when the IRS may impose penalties under IRC § 6720A on fuel resellers and retailers. It concludes that penalties require actual knowledge both that fuel will be used…
CCA 1226022: Advice says tanning enrollment and freeze fees are taxable
Chief Counsel advice addresses whether enrollment and freeze fees charged by indoor tanning service providers are subject to the 10 percent excise tax under IRC § 5000B. It concludes that both types…
CCA 1226021: Advice allows charitable deductions to reduce alternative tax NOL absorption
Chief Counsel advice addresses whether a corporate taxpayer's charitable contribution deduction can reduce the amount of alternative tax net operating loss absorbed in a carryover year. It concludes…
PLR 1226020: IRS grants more time to elect an extended NOL carryback
The IRS grants a consolidated corporate group an extension of time to elect an extended carryback period for a consolidated net operating loss. The group showed that it acted reasonably and in good…
PLR 1226019: IRS approves a voting trust as an S corporation shareholder
The IRS rules that a proposed voting trust will be classified as an investment trust for federal income tax purposes. It also rules that the trust will be a qualified voting trust and a permitted S…
PLR 1226018: IRS approves qualifying income for resource services
The IRS rules that specified income from a partnership's extractive logistics and refined products blending businesses is qualifying income under IRC § 7704(d)(1)(E). The ruling covers…
PLR 1226017: IRS grants late entity-classification and S election relief
The IRS grants a limited liability company 120 days to make a late election to be treated as an association taxable as a corporation for federal tax purposes. It also grants relief for a late S…
PLR 1226016: IRS grants relief for a late S corporation election
The IRS grants relief to a corporation that failed to timely file its S corporation election. The ruling finds reasonable cause and treats the election as timely if the corporation otherwise…
PLR 1226015: IRS says employee reward travel points are not taxable transportation payments
The IRS rules that air transportation excise tax under IRC § 4261 does not apply when airline employees redeem employer-awarded reward points for specified travel or when the points are awarded. The…
PLR 1226014: IRS grants time to file an entity classification election
The IRS grants a foreign eligible entity 120 days to file Form 8832 and make an entity classification election, based on a finding that the taxpayer acted reasonably and in good faith and that…
PLR 1226013: IRS restores S-corporation status after an inadvertent termination
A corporation's S-corporation election terminated because it had accumulated earnings and profits at the close of three consecutive taxable years and more than 25 percent of its gross receipts in…
PLR 1226012: IRS grants six foreign companies more time to file entity classification elections
Six foreign companies intended to be treated as corporations from their formation dates but inadvertently failed to file Form 8832. The IRS concluded that the requirements for relief under the…
PLR 1226011: IRS permits revocation of a foreign-currency election
A U.S. corporation asked to revoke an election made for its controlled foreign corporation under Treas. Reg. § 1.954-2(g)(4). The election affected how the corporation's foreign-currency gains and…
PLR 1226010: IRS grants more time for Canadian RRSP treaty elections
Two married taxpayers asked for more time to elect under Rev. Proc. 2002-23 to defer U.S. income taxation on earnings in Canadian Registered Retirement Savings Plans under Article XVIII(7) of the…
PLR 1226009: IRS grants more time to file an original Form 3115
A consolidated group's parent asked for more time to attach an original Form 3115 to a subsidiary's timely filed federal income tax return. The subsidiary had changed the number and composition of…
PLR 1226008: IRS grants more time for an extended CNOL carryback election
A consolidated group's common parent failed to timely make an election to carry back a consolidated net operating loss for an extended period under § 172(b)(1)(H). The parent relied on a qualified…
PLR 1226007: IRS grants more time to file Form 3115 for abandoned lease improvements
An affiliated group asked for more time to file Form 3115 to change its accounting method for lessee improvements abandoned when leases terminated. The group had instructed a courier to send the…
PLR 1226006: IRS grants more time for an extended CNOL carryback election
A consolidated group's common parent failed to timely make an election to carry back a consolidated net operating loss for an extended period under § 172(b)(1)(H). The parent relied on qualified tax…
PLR 1226005: IRS grants more time to file Form 3115 for abandoned lease improvements
A taxpayer asked for more time to file Form 3115 to change its accounting method for lessee improvements abandoned when a lease terminated. The taxpayer had instructed a courier to send the form by…
PLR 1226004: IRS treats certain foreign-income inclusions as qualifying REIT income
A publicly traded real estate investment trust asked whether certain income inclusions from controlled foreign corporations and passive foreign investment companies would count as qualifying income…
PLR 1226003: IRS confirms refined-coal credit treatment for an additive process
A partnership asked whether coal treated with chemical additives qualified as refined coal for the section 45 tax credit. It also asked whether coal from the same source region and rank as tested…
PLR 1226002: IRS confirms refined-coal credit treatment for an additive process
A limited liability company asked whether coal treated with chemical additives qualified as refined coal for the section 45 tax credit. It also asked whether coal from the same source region and…
PLR 1226001: IRS grants late S-corporation election relief
A corporation intended to be treated as an S corporation from the date it began business, but its Form 2553 election was filed late. The corporation established reasonable cause for missing the…
PLR 1225024: IRS waives the 60-day IRA rollover requirement after memory disorder
An IRA owner missed the 60-day rollover deadline after a memory disorder caused him to overlook a second required minimum distribution. He recontributed the second distribution to the IRA after…
PLR 1225023: IRS waives the 60-day IRA rollover requirement after bank error
A taxpayer received two IRA distributions after her husband's death and intended to roll them into an IRA at a bank. An employee of the bank entered the account number for a non-IRA account, so the…
PLR 1225022: IRS waives the 60-day IRA rollover requirement after bank transfer error
An IRA owner instructed two financial institutions to transfer a distribution back into an IRA within the 60-day rollover period. One institution moved the money between individual and business…
PLR 1225021: IRS waives the 60-day IRA rollover requirement after bank advice
An IRA owner received a distribution intending to roll it into another IRA, but a bank employee advised him to use an interim non-IRA account and then purchase a life insurance policy. The policy…
PLR 1225020: IRS permits a surviving spouse to roll over an IRA distributed through a trust
A decedent named a revocable trust as the beneficiary of his IRA, and the trust required the IRA proceeds to fund a marital trust for his surviving spouse. The spouse had the right to receive all…
TAM 1225019: IRS permits aggregation of welfare benefit funds for UBTI calculations
The IRS provided technical advice about an employer's voluntary employees' beneficiary associations and a separate account used to provide retiree death benefits. It considered whether…
Determination 1225018: IRS revokes social club exemption after substantial nonmember activity
The IRS revoked a recreational organization's exemption under IRC § 501(c)(7). The organization operated a golf course, country club, swimming pools, tennis courts, clubhouse, restaurant, and…
Determination 1225017: IRS revokes charity exemption after operations cease
The IRS revoked a charitable organization's exemption under IRC § 501(c)(3), effective December 31 of the redacted year. The organization had stopped operating, had no planned operations or…
Determination 1225016: IRS revokes charity exemption for private benefit and inurement
The IRS revoked a charitable organization's exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization promoted American Indian culture and religion but the IRS…
Determination 1225015: IRS revokes charity exemption after records were not produced
The IRS revoked a charitable organization's exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization had been formed to provide an after-school riding program for…
Determination 1225014: IRS revokes supporting-organization status after insider control of assets
The IRS revoked a nonprofit organization's exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization had been recognized as a supporting organization under IRC §…
PLR 1225013: IRS denies request concerning an invalid small insurance company election
An insurance company asked the IRS to revoke an election to be taxed only on investment income under IRC § 831(b). The company had not yet issued insurance policies during the short year when it…
CCA 1225012: IRS classifies a permanently moored floating casino as nonresidential real property
Chief Counsel Advice addressed the depreciation classification of a permanently moored floating gaming facility. The IRS concluded that the facility was not a vessel for depreciation because it was…
CCA 1225011: IRS says related corporations were not the same taxpayer for interest netting
Chief Counsel Advice addressed whether a domestic corporation could net interest on its tax underpayment against interest on an overpayment made by its former foreign parent. The IRS concluded that…
PLR 1225010: IRS treats subsidiaries as joining a consolidated return despite missing consent forms
A parent company asked whether three subsidiaries should be treated as having joined its first consolidated federal income tax return for a short taxable year. The return included the subsidiaries'…
PLR 1225009: IRS approves REIT treatment for hotel rent managed by an eligible independent contractor
A REIT affiliate asked about a planned structure for leasing and operating a hotel through a taxable REIT subsidiary and a hotel lessee. The IRS concluded that the hotel manager would qualify as an…
PLR 1225008: IRS approves REIT treatment for a hotel lease and management structure
A REIT affiliate asked whether a proposed structure for owning, leasing, and operating a hotel would satisfy the REIT income rules. The IRS concluded that the hotel manager would be an eligible…
PLR 1225007: IRS excludes municipal retiree health fund income under IRC section 115
A municipal retiree health fund asked whether its investment and other income would be excluded from gross income. The IRS concluded that providing health benefits to former city employees and their…
PLR 1225006: IRS grants more time for two QSub elections
An S corporation asked for more time to elect to treat two wholly owned subsidiaries as qualified subchapter S subsidiaries. The elections were late because the taxpayer inadvertently failed to file…
PLR 1225005: IRS grants relief for an inadvertent S-election termination
An S corporation asked for relief after two trusts that were not initially eligible shareholders acquired its stock, and another trust did not currently distribute all of its income to its…
PLR 1225004: IRS approves charitable deduction for trust distribution under a limited power
An irrevocable trust asked whether a distribution of its income to charitable organizations under a beneficiary's limited power of appointment would qualify for a charitable deduction. The IRS…
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.