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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IRS approval 1206020: Five-year extension for amortizing unfunded liabilities
The IRS approved a five-year automatic extension for amortizing specified unfunded liabilities of a pension plan. The extension applies to eligible outstanding amortization charge bases for the plan…
PLR 1206019: Estate transaction involving a private foundation's expectancy and a promissory note
A private foundation expected to receive property from an estate, but the estate lacked enough cash and notes to satisfy the bequest. The foundation proposed that family members who were…
PLR 1206018: Church land qualifies for the 15-year neighborhood land exception
A church bought land with borrowed funds to build a larger campus. It demolished the existing buildings, built and occupied a new worship center and related facilities, and continued to hold some…
CCA 1206017: Gain from a partnership-interest sale during a TEFRA proceeding
Counsel asked how to handle gain from the sale of a partnership interest when a TEFRA proceeding for the sale year was already underway. The memorandum advises that including the gain in the…
CCA 1206016: State-law signature rules and a limitation waiver question
Counsel asked about a waiver question under the partnership audit procedures. The memorandum says that the IRS generally looks to state law for the issue, follows that approach across various Code…
PLR 1206015: Income from wholly owned foreign subsidiaries qualifies for RIC income testing
Two regulated investment companies planned to invest in wholly owned foreign subsidiaries that would hold commodity-linked derivatives and fixed-income securities. The subsidiaries could generate…
CCA 1206014: Section 6501(c)(8) limitations period for an S corporation and its shareholders
This memorandum considers whether missing Form 5471 information for controlled foreign corporations extends the assessment period for an S corporation and its shareholders under IRC § 6501(c)(8). It…
PLR 1206013: Extension granted to file an entity classification election
The IRS granted a foreign eligible entity an additional 120 days to file Form 8832 and elect disregarded-entity treatment for federal tax purposes. The entity intended to make the election effective…
PLR 1206012: Extension granted to elect association treatment for federal tax purposes
The IRS granted a foreign eligible entity 120 additional days to file Form 8832 and elect to be treated as an association taxable as a corporation. The entity was eligible to make the election but…
PLR 1206011: Late S corporation election treated as timely
The IRS ruled that a corporation could be treated as an S corporation from its redacted incorporation date even though the Service had no record of receiving Form 2553 on time. The corporation…
PLR 1206010: Extension granted to make a late section 338(g) election
The IRS granted a parent corporation 45 days to file a late section 338(g) election concerning a foreign subsidiary's purchase of a target corporation's stock. The parent showed that it reasonably…
PLR 1206009: S corporation status restored after inadvertent termination
The IRS restored an S corporation election after determining that its termination was inadvertent. The termination followed transfers of stock to trusts whose beneficiaries had not made the required…
PLR 1206008: Extension granted for a late disregarded-entity election
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded from its owner for federal tax purposes. The entity was eligible to make the election…
PLR 1206007: Extension granted for a late disregarded-entity election
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded from its owner for federal tax purposes. The entity was eligible to make the election…
PLR 1206006: Extension granted for an extended CNOL carryback election
The IRS granted a consolidated group 60 days to make a late election for an extended carryback period for a consolidated net operating loss. The group sought to carry back the loss for more years…
PLR 1206005: Lump-sum divorce settlement receives favorable tax treatment
The IRS ruled on the income, gift, and estate tax treatment of a lump-sum payment from one former spouse to the other under a proposed modification of their divorce settlement. The payment was…
PLR 1206004: Fuel additization and ethanol blending fees qualify as partnership income
The IRS ruled that fees earned by a publicly traded partnership from fuel additization and ethanol blending activities were qualifying income under IRC § 7704(d)(1)(E). The partnership operated…
PLR 1206003: Same-country manufacturing exception applies to related-party sales
The IRS ruled that income earned by a controlled foreign corporation from reselling products bought from an unrelated manufacturer to related distribution entities would not be foreign base company…
PLR 1206002: Extension granted to correct a low-income housing election
The IRS granted a low-income housing project 120 days to correct an election that was mistakenly reported on Form 8609. The taxpayer intended to elect the 20 percent at 50 percent income set-aside…
PLR 1206001: Rental and license income qualifies as REIT rents
The IRS ruled that a proposed real estate investment trust could treat three categories of income as rents from real property. Rent paid by a taxable REIT subsidiary for specially designed property…
IRS determination 1205024: Five-year extension for pension plan amortization
The IRS approved a five-year automatic extension for amortizing a plan's unfunded liabilities. The extension applies to eligible outstanding amortization charge bases for the plan year beginning…
IRS determination 1205023: Five-year extension for pension plan amortization
The IRS approved a five-year automatic extension for amortizing a plan's unfunded liabilities. The extension applies to eligible outstanding amortization charge bases for the plan year beginning…
IRS determination 1205022: Pension freeze and savings plan do not trigger funding restriction
The IRS determined that a company's amendment freezing benefit accruals under its pension plan and its establishment of a section 403(b) savings plan did not trigger the restriction in IRC §…
IRS determination 1205021: 60-day IRA rollover deadline waived
The IRS waived the 60-day deadline for part of an IRA distribution after a financial advisor incorrectly completed rollover paperwork. The taxpayer intended to divide the distribution among three…
IRS determination 1205020: Conditions modified for pension amortization extension
The IRS conditionally approved a modification to a prior ruling that granted a 10-year extension for amortizing a pension plan's unfunded liabilities. The modification is effective January 1, 2009…
PLR 1205019: IRS approves a private foundation's scholarship grant program
The IRS approved a private foundation's proposed scholarship program for high school seniors attending public schools in a specified county and state. The program uses applications, references,…
PLR 1205018: IRS approves merit and need-based university scholarships
The IRS approved a private foundation's plan to provide merit-based and need-based scholarships through a university. Merit awards use academic thresholds, while need-based awards use federal…
PLR 1205017: IRS approves grants for artists and other creative professionals
The IRS approved a private foundation's grant program for artists, authors, architects, urban planners, investigative journalists, and people with similar expertise. Grants may support a specific…
PLR 1205016: IRS approves an employee-related scholarship program
The IRS approved a private foundation's plan to provide up to six scholarships each year to dependents of employees of a corporation and its subsidiaries. Awards may be used for tuition and related…
Determination 1205015: IRS denies exemption to a local farmers market organization
The IRS finalized its denial of tax-exempt status to an organization that operated a local farmers market and related educational programs. The organization argued that it served local growers and…
Determination 1205014: IRS denies exemption to a farmers market organization
The IRS finalized its denial of tax-exempt status to an organization that operated a farmers market with educational activities, food-bank donations, and community programming. The organization…
Determination 1205013: IRS denies exemption to a religious product distributor
The IRS finalized its denial of tax-exempt status to an organization that sold religious books, music, DVDs, and related materials through churches and religious bookstores. The organization argued…
Determination 1205012: IRS denies exemption to a foreclosure counseling organization
The IRS finalized its denial of exemption to an organization that sold access to web-based loan-modification software and provided related counseling and technical support. The organization…
Determination 1205011: IRS denies exemption to a family-centered disability services organization
The IRS finalized its denial of exemption to an organization formed to support three children of one family with home and community services for developmental disabilities. The organization planned…
Determination 1205010: IRS denies exemption to a harvest-financing organization linked to a for-profit supplier
The IRS denied exemption to an organization that planned to finance farmers and growers in developing countries and support food safety, school, and nutrition programs. The organization was…
CCA 1205009: Consent is required before disclosing a debtor’s returns to a Chapter 13 trustee
The Office of Chief Counsel advised that a debtor’s return information could not be disclosed to a Standing Chapter 13 Trustee without the debtor’s consent. A statement in a bankruptcy plan did not…
CCA 1205008: Counsel recommends correcting wage-withholding authorities for health insurance payments
The Office of Chief Counsel reviewed a draft congressional response concerning wage withholding. Counsel recommended removing a citation to IRC § 3401(a)(21), because that provision excepts payments…
CCA 1205007: Credit card interest follows the customer’s residence, while overseas ATM processing fees are U.S.-source income
The Office of Chief Counsel analyzed the source of credit card interest, certain fees treated as original issue discount, and fees for processing withdrawals on foreign ATMs. It concluded that…
PLR 1205006: IRS grants relief for an inadvertent S corporation election failure and termination
The IRS granted relief to a corporation whose S corporation election was ineffective because two trusts filed defective Electing Small Business Trust elections. The IRS also agreed that the election…
PLR 1205005: IRS approves placed-in-service treatment for wind turbines despite temporary transmission limits
The IRS ruled that temporary transmission limits, temporary operation of a wind project’s substation at a lower voltage, and purchaser curtailment would not by themselves prevent individual wind…
PLR 1205004: IRS approves multi-class REIT shares with class-specific fees
The IRS ruled that a public non-traded real estate investment trust could issue two new classes of common stock with different distribution and advisory-fee allocations. The class-specific fees…
PLR 1205003: IRS grants extra time to elect out of additional first-year depreciation
The IRS granted an affiliated group an extension of time to elect not to claim additional first-year depreciation under IRC § 168(k). The group had timely filed its consolidated returns but…
PLR 1205002: IRS grants relief after an ineligible shareholder terminated an S corporation election
The IRS granted relief to an LLC that elected S corporation status and later discovered that one shareholder was ineligible. The shareholder’s ineligibility terminated the S corporation election,…
PLR 1205001: IRS approves dividing an irrevocable trust into separate trusts without current tax consequences
The IRS approved a proposed division of an irrevocable trust into two separate trusts, one holding partnership interests in real estate and the other holding marketable securities. The IRS ruled…
PLR 1204027: IRS grants extra time to recharacterize an ineligible Roth IRA conversion
The IRS granted a married couple up to 60 days to recharacterize a Roth IRA conversion that they were not eligible to make because their modified adjusted gross income exceeded the applicable limit.…
Determination 1204026: IRS grants a minimum funding waiver for a nonprofit’s retirement plan
The IRS granted a waiver of the minimum funding standard for a nonprofit organization’s retirement plan for the plan year ending June 30, 2010. The organization served neglected and abused children…
PLR 1204025: IRS waives the 60-day rollover deadline for a retirement plan distribution
The IRS waived the 60-day rollover requirement for a taxpayer who received a distribution after an employee retirement plan was terminated. The taxpayer relied on incorrect advice from a tax adviser…
PLR 1204024: IRS waives the 60-day rollover deadline for two IRA distributions
The IRS waived the 60-day rollover requirement for an older taxpayer who received distributions from two IRAs. The taxpayer said severe heart and vision problems, including surgery and recovery,…
PLR 1204023: IRS grants and modifies minimum funding waivers for a pension plan
The IRS granted a request to modify an earlier minimum funding waiver for a pension plan and granted a new waiver for a later plan year. The determination concerns a tax-exempt nonprofit hospital…
PLR 1204022: IRS grants and modifies minimum funding waivers for a pension plan
The IRS granted a request to modify an earlier minimum funding waiver for a pension plan and granted a new waiver for a later plan year. The determination concerns a tax-exempt nonprofit hospital…
Determination 1204021: IRS denies exemption to a commercial publishing organization
The IRS issued a final adverse determination that a publishing organization did not qualify for tax exemption under IRC § 501(c)(3). The organization published and marketed Christian books, sold…
Determination 1204020: IRS denies exemption to a neighborhood recreation organization
The IRS issued a final adverse determination that a neighborhood organization did not qualify for exemption under IRC § 501(c)(3). The organization held block parties, boat parades, volleyball…
Determination 1204019: IRS denies exemption to a grant-funded nonprofit tied to a for-profit business
The IRS issued a final adverse determination that a nonprofit corporation did not qualify for exemption under IRC § 501(c)(3). The corporation was formed after promoters offered grants that would…
Determination 1204018: IRS denies exemption to a social club operating a public restaurant
The IRS issued a final adverse determination that a social club did not qualify for exemption under IRC § 501(c)(7), and the proposed determination also rejected exemption under § 501(c)(4). The…
Determination 1204017: IRS denies exemption to a condominium association
The IRS issued a final adverse determination that a 12-unit condominium association did not qualify for exemption under IRC § 501(c)(4). The association maintained roofs, buildings, driveways,…
PLR 1204016: Mission society does not qualify for an exception from Form 990 filing
The IRS denied an organization's request to be excepted from filing Form 990 as a mission society. The organization provided humanitarian aid abroad, satisfying the foreign-activity part of the…
PLR 1204015: IRS approves a private foundation's scholarship program
The IRS approved a private foundation's proposed two-year scholarship program for graduating high school seniors. The program would award redacted amounts to students attending accredited…
PLR 1204014: IRS approves medical-care, research, and scholarship grant procedures
The IRS approved a private foundation's proposed grant procedures under IRC § 4945(g). One program would fund medical missions and research addressing human illness for which adequate treatment or a…
CCA 1204013: IRS explains when a limited partner may be designated as TMP
Chief Counsel advised that a limited partner may be designated as the tax matters partner when the general partner or member-manager cannot be found and applying the largest-profits-interest rule is…
CCA 1204012: Counsel comments on claimed losses and transaction costs
Chief Counsel provided comments on a rebuttal involving claimed losses and transaction costs. The advice distinguishes the timing rule for loss deductions under IRC § 165 from the separate question…
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.