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 201213008: IRS permits partial revocation of an investment-income election
The IRS consented to a trust's partial revocation of an election to treat net capital gain as investment income for purposes of the investment-interest deduction. A tax-preparation software error…
PLR 201213007: Foreign entity gets extra time to elect disregarded-entity treatment
The IRS granted a foreign eligible entity 120 days to file Form 8832 electing to be treated as a disregarded entity for federal tax purposes. The entity was formed in a foreign country and was…
PLR 201213006: IRS grants extra time for a section 754 election
The IRS granted a limited partnership 120 days to make a late section 754 election for the specified year. Transfers of partnership interests had caused a technical termination, but the partnership…
PLR 201213005: IRS approves a split-off into two controlled corporations
The IRS approved a proposed reorganization intended to resolve conflict among the shareholders of an S corporation. The corporation would transfer business assets to two newly formed controlled…
PLR 201213004: IRS approves a qualified matching service for partnership interests
The IRS ruled on two private online and offline services for buying and selling third-party limited partnership interests. It concluded that neither service was an established securities market and…
PLR 201213003: IRS grants late S corporation election relief
The IRS granted a corporation 120 days to file Form 2553 and obtain S corporation treatment effective from the requested date. The corporation intended to make the election but did not file it on…
PLR 201213002: IRS approves an S corporation split-off to resolve shareholder conflict
The IRS approved a proposed split-off intended to resolve a dispute among the shareholders of an S corporation. The corporation would contribute a partnership interest to a newly formed controlled…
PLR 201213001: IRS rules on selected steps of a corporate separation and pro rata spin-off
The IRS issued tax rulings on selected steps of a proposed separation of two business lines operated through a publicly traded parent and its subsidiaries. The steps included mergers, internal…
PLR 201212023: IRS waives the 60-day rollover deadline after an adviser error
The IRS waived the 60-day deadline for a taxpayer to roll retirement-plan distributions into a rollover IRA. The taxpayer intended a direct rollover, but a financial adviser mistakenly placed the…
PLR 201212022: IRS waives the 60-day IRA rollover deadline after a custodian error
The IRS waived the 60-day deadline for an older taxpayer to roll an IRA distribution into a rollover IRA. The taxpayer instructed a financial institution to move the funds back into the IRA, but the…
PLR 201212021: IRS permits a surviving spouse to roll over an inherited IRA through an estate
The IRS ruled that a surviving spouse who was the personal representative and sole beneficiary of the deceased spouse's estate could roll the deceased spouse's IRA into an IRA in the survivor's own…
CCA 201212020: IRS addresses executor liability for estate tax penalties
The Office of Chief Counsel analyzed when an executor could be personally liable for an estate's penalties after estate assets were distributed. The advice explains that a fiduciary of an estate…
CCA 201212019: IRS advises on mailing a partner notice to a foreign jurisdiction
The Office of Chief Counsel advised that an NBAP does not have to be sent by certified or registered mail. It stated that sending the notice by UPS to a foreign jurisdiction would be acceptable. The…
CCA 201212018: IRS advises on verifying IRM procedures in a CDP case
The Office of Chief Counsel advised that an Appeals officer's verification duty under IRC § 6330(c)(1) includes applicable procedures required by the Internal Revenue Manual. The advice notes that…
CCA 201212017: IRS advises that an examination is not a reopening
The Office of Chief Counsel advised that examining a redacted matter as it relates to a taxpayer's one tax year would not constitute reopening another tax year. The advice concerns a question…
CCA 201212016: IRS advises that children must meet the relationship test to be qualifying children
The Office of Chief Counsel responded to a question about the earned income credit and qualifying children. It stated that the children would have to meet the relationship test under IRC § 152(c)(2)…
CCA 201212015: IRS explains how post-finality adoption expenses use later-year limits
The Office of Chief Counsel advised a married couple about the adoption tax credit for expenses paid before and after an international adoption was finalized. It explained that expenses paid before…
CCA 201212014: IRS advises that an identified currency hedge is outside section 263(g) capitalization
The Office of Chief Counsel considered whether section 263(g) required a taxpayer to capitalize otherwise deductible payments or accruals on indebtedness identified as the item hedged by a…
CCA 201212013: IRS advises on correcting prohibited transactions involving a plan
The Office of Chief Counsel advised on how to identify and correct possible prohibited transactions involving a plan, limited partnerships, and compensation paid to a taxpayer. It stated that the…
CCA 201212012: IRS advises when vessel service income is transportation income
The Office of Chief Counsel gave general advice about when income from personal services performed onboard a vessel may be treated as transportation income. It stated that this treatment applies…
CCA 201212011: IRS distinguishes continuation coverage from special enrollment rights
The Office of Chief Counsel explained the difference between continuation coverage and other health plan enrollment rules. It stated that section 4980B concerns an individual's ability to continue…
CCA 201212010: IRS discusses qualified conservation contributions involving water rights
The Office of Chief Counsel discussed an article addressing qualified conservation contributions involving partial interests in appropriative or riparian rights. The advice noted that a donation of…
CCA 201212009: IRS discusses the entire-interest requirement for a conservation contribution
The Office of Chief Counsel commented on an analysis involving a qualified conservation contribution. It stated that a redacted reader had interpreted a General Counsel Memorandum and a revenue…
CCA 201212008: IRS analyzes taxation of green card holders working for the Italian Embassy
The Office of Chief Counsel analyzed whether lawful permanent residents working for the Italian government in the United States could exclude their compensation from United States federal income…
PLR 201212007: IRS grants extra time to elect exclusion of qualified real property business indebtedness income
The IRS granted a taxpayer an additional 45 days to file an amended return and make an election under IRC § 108(c)(3)(C) to exclude income from the discharge of qualified real property business…
PLR 201212006: IRS grants extra time for a partner to make a section 108 election
The IRS granted the taxpayer an additional 45 days to file an amended return and make an election under IRC § 108(c)(3)(C) to exclude income from the discharge of qualified real property business…
PLR 201212005: IRS grants extra time for a partner to make a section 108 election
The IRS granted the taxpayer an additional 45 days to file an amended return and make an election under IRC § 108(c)(3)(C) to exclude income from the discharge of qualified real property business…
PLR 201212004: IRS grants extra time for a partner to make a section 108 election
The IRS granted the taxpayer an additional 45 days to file an amended return and make an election under IRC § 108(c)(3)(C) to exclude income from the discharge of qualified real property business…
PLR 201212003: IRS grants extra time for a partner to make a section 108 election
The IRS granted the taxpayer an additional 45 days to file an amended return and make an election under IRC § 108(c)(3)(C) to exclude income from the discharge of qualified real property business…
PLR 201212002: IRS grants extra time for a partner to make a section 108 election
The IRS granted the taxpayer an additional 45 days to file an amended return and make an election under IRC § 108(c)(3)(C) to exclude income from the discharge of qualified real property business…
PLR 201212001: IRS approves a corporate restructuring involving contributions, mergers, and reorganizations
The IRS approved the tax treatment of a proposed restructuring by an affiliated corporate group that conducts two businesses. The ruling covers contributions of assets and stock, mergers, and entity…
PLR 201211034: IRS permits a surviving spouse to roll over IRA proceeds
The IRS ruled that a surviving spouse who was the sole beneficiary of a deceased spouse's estate could transfer the proceeds of the deceased spouse's IRA directly into the survivor's own IRA. The…
PLR 201211033: IRS waives the 60-day IRA rollover deadline
The IRS waived the 60-day deadline for a taxpayer to roll over a distribution from an IRA after finding that the taxpayer's medical condition and treatment impaired the ability to complete the…
PLR 201211032: IRS waives the 60-day IRA rollover deadline
The IRS waived the 60-day deadline for a taxpayer to roll over an IRA distribution after finding that incomplete information, inexperience with financial matters, and the taxpayer's medical…
PLR 201211031: IRS waives the 60-day qualified-plan rollover deadline
The IRS waived the 60-day deadline for a taxpayer to roll over a distribution from a qualified retirement plan after the plan administrator misfiled the rollover papers. The taxpayer had intended a…
PLR 201211030: IRS waives the 60-day rollover deadline after an administrative error
The IRS waived the 60-day deadline for a taxpayer to roll over a retirement-plan distribution after an administrative error caused the amount to be deposited into a non-IRA account. The taxpayer had…
IRS determination 201211029: IRS approves a private foundation's scholarship program
The IRS approved a private foundation's proposed scholarship program under IRC § 4945(g)(1). The program would identify students in public schools, provide scholarships based on objective…
PLR 201211028: IRS approves a private foundation's engineering scholarship programs
The IRS approved a private foundation's proposed scholarship programs for students from a redacted geographic area who are pursuing undergraduate engineering degrees. The programs use academic…
PLR 201211027: IRS approves scholarships for children needing specialized education and treatment
The IRS approved a private foundation's proposed scholarship program for children ages twelve through eighteen who need specialized educational or therapeutic settings because of addiction,…
IRS determination 201211026: IRS denies exemption to organization linked to a for-profit restaurant
The IRS denied tax-exempt status under IRC § 501(c)(3) to an organization formed around a for-profit restaurant and a grant-writing business. The organization proposed using grants and donations to…
IRS determination 201211025: IRS denies exemption to a research organization linked to private therapy businesses
The IRS denied tax-exempt status under IRC § 501(c)(3) to a proposed research organization whose work was based on methods developed and used by an insider's private therapy businesses. The…
CCA 201211024: Counsel approves a procedure for assigning a jointly issued refund
Chief Counsel analyzes a proposed procedure for assigning a refund that the IRS would otherwise issue jointly to two claimants. The advice states that a Title 31 assignment can be used if the…
CCA 201211023: Counsel discusses nominee liens on a principal residence
Chief Counsel discusses collection options when a taxpayer transfers title to a principal residence to another person before a trust fund recovery penalty assessment. The advice explains that the…
CCA 201211022: Counsel analyzes whether transaction codes established a tax assessment
Chief Counsel analyzes whether the IRS made a valid assessment of tax that was later involved in an erroneous refund. The advice explains that the existence of a collection statute expiration date…
CCA 201211021: Counsel explains adoption-credit carryforwards after the refund deadline
Chief Counsel analyzes how the statute of limitations for refund claims affects a taxpayer's adoption-credit carryforward. Under former IRC § 23, the nonrefundable credit could be carried forward…
CCA 201211020: Counsel explains how shareholders measure gain or loss in a corporate liquidation
Chief Counsel addresses the tax consequences of a corporation's complete liquidation. Under IRC § 331, amounts received by a shareholder in a complete liquidation are treated as full payment in…
CCA 201211019: IRS guidance on who signs Form SS-10 for a disregarded LLC
Chief Counsel advice addresses who should sign Form SS-10, the consent used to extend the period for assessing employment taxes, when an LLC is disregarded for employment tax purposes. The advice…
CCA 201211018: Counsel explains transferee liability when no deficiency was assessed
Chief Counsel advice addresses whether the absence of a deficiency assessment prevents the IRS from pursuing transferee liability. The advice states that the absence of a deficiency is not…
CCA 201211017: Bankruptcy ends a TMP's status but not an indirect partner's TEFRA proceeding
Chief Counsel advice addresses the effect of a bankruptcy claim on a pass-through entity serving as a tax matters partner. The advice states that if a theoretical claim could be filed in a…
CCA 201211016: Requests for books and records under § 6333 are exempt from the RFPA
Chief Counsel advice addresses a request to exhibit books and records under IRC § 6333. The advice states that these requests are procedures authorized by and contained in the Internal Revenue Code.…
CCA 201211015: A joint return generally needs signatures for both spouses
Chief Counsel advice addresses a joint return signed by a representative only on the primary taxpayer's line. The Service position described is that both spouses must sign a joint return, so both…
CCA 201211014: Taxpayers could dispute divisible § 6701 penalties in a CDP hearing
Chief Counsel advice addresses whether taxpayers had a prior opportunity to dispute § 6701 penalties during a collection due process hearing. The advice concludes that the penalties were divisible…
CCA 201211013: Partnership-item issues are determined separately for each TEFRA year
Chief Counsel advice addresses whether arguments about partnership tax credits may differ across TEFRA years. The advice states that each TEFRA year is a separate cause of action, so the IRS may…
CCA 201211012: A state-law-authorized person may sign for an entity
Chief Counsel advice addresses who may sign for an entity in connection with an agreement extending a tax period. The advice states that any person authorized under state law may sign for the…
CCA 201211011: Offshore jacket-type platforms qualify as real property for interest capitalization
Chief Counsel advice addresses the treatment of offshore jacket-type platforms under the interest-capitalization rules of IRC § 263A(f). The advice concludes that these platforms are real property…
CCA 201211010: A refund is available for OSLTF tax on aviation fuel supplied to foreign-trade aircraft
Chief Counsel advice addresses the Oil Spill Liability Trust Fund tax on aviation fuel placed in a foreign trade zone or customs bonded warehouse. The advice concludes that the tax applies when the…
PLR 201211009: Rescinded stock sale may be followed by a valid section 338(h)(10) election
The IRS addressed a transaction in which two sellers sold stock of an S corporation, but the parties later learned that their intended section 338(h)(10) election was unavailable for that sale. The…
PLR 201211008: Proposed corporate spin-off qualifies for specified nonrecognition treatment
The IRS ruled on a proposed spin-off by a publicly traded corporation that conducted two businesses through subsidiaries. The plan included transferring a subsidiary to a newly formed corporation,…
PLR 201211007: S corporation status continues after inadvertent trust-shareholder termination
An S corporation's stock was transferred to several trusts whose beneficiaries had not made the required qualified subchapter S trust elections. Because the trusts were therefore not eligible S…
PLR 201211006: S corporation status continues after inadvertent trust-shareholder termination
An S corporation's stock was transferred to several trusts whose beneficiaries had not made the required qualified subchapter S trust elections. Because the trusts were therefore not eligible S…
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.