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 201211005: 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 201211004: 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 201211003: Work-related disability benefits are excluded from income after a plan offset
An employer-sponsored pension system provided disability benefits to employees whose injuries or occupational diseases arose from their work. The IRS ruled that the benefits qualified for the…
PLR 201211002: S corporation election restored after missed QSST and ESBT elections
An S corporation's stock was transferred to two qualified subchapter S trusts and one electing small business trust, but the required QSST and ESBT elections were not timely made. The IRS concluded…
PLR 201211001: Tax-exempt employer's deferred compensation plan qualifies under section 457(b)
A tax-exempt employer proposed an unfunded deferred compensation plan for a select group of management and highly compensated employees. The IRS ruled that the plan was an eligible deferred…
Written determination 201210049: Minimum funding waiver request denied
The IRS denied a request for a waiver of the minimum funding standard for a plan year ending December 31, 2007. The IRS said the plan appeared close to insolvency, and it was unlikely that granting…
Written determination 201210048: Minimum funding waiver granted for an underfunded plan
The IRS granted trustees' request for a waiver of the minimum funding standard for a plan year ending September 30, 2010. The plan had been underfunded after a major employer went bankrupt and…
PLR 201210047: Inherited IRA distributions may use the older beneficiary's life expectancy
A decedent named a trust as the beneficiary of an individual retirement account, and the trust's remaining beneficiaries were two individuals. The IRS ruled that the trust qualified as a see-through…
PLR 201210046: IRS waives the 60-day rollover requirement for an IRA distribution
A taxpayer moved a distribution from an IRA into a non-IRA account intending to complete a rollover, but the 60-day period expired before the rollover was completed. The taxpayer said that the…
PLR 201210045: Inherited IRA distributions may use the surviving spouse's life expectancy
A decedent named a trust as the beneficiary of an IRA, with the surviving spouse and two children as the trust's beneficiaries. The IRS ruled that the IRA could be divided through trustee-to-trustee…
Written determination 201210044: Solar energy program denied 501(c)(3) exemption
The IRS denied tax-exempt status to an organization that planned to provide residential solar energy systems to low and moderate income households. The organization said its program would alleviate…
Written determination 201210043: Cooperative art gallery denied 501(c)(3) exemption
The IRS denied exemption to a cooperative art gallery formed by local artists to display and sell their work. The gallery also offered workshops, but the IRS found that selling members' artwork was…
Written determination 201210042: Constitution study-club program denied 501(c)(3) exemption
The IRS denied exemption to an organization that planned to provide constitutional study materials to independently formed clubs. The organization’s executive director owned the related for-profit…
Written determination 201210041: Medical office and related nonprofit denied 501(c)(3) exemption
The IRS denied exemption to a proposed nonprofit that would operate a low-cost medical office alongside a related for-profit practice. The same doctor would control both operations, provide the…
PLR 201210040: Lead-poisoning project set-aside qualifies as a distribution
The IRS approved a private foundation’s set-aside of funds for a childhood lead-poisoning project. The project would fund lead-hazard removal in roughly 57 housing units in high-risk neighborhoods,…
PLR 201210039: Private foundation's conference-grant procedures approved
The IRS approved a private foundation's procedures for grants that help individuals attend educational conferences and, in some cases, present or conduct related research. The foundation will use an…
PLR 201210038: International museum research award procedures approved
The IRS approved a private operating foundation's procedures for awards to individuals working with recognized international museums or art institutes. The awards will fund travel, meals, lodging,…
CCA 201210037: IRS explains computational adjustments in TEFRA cases
Chief Counsel advice explains that a computational adjustment is a change in a partner's tax liability under IRC § 6231(a)(6). It may be directly assessed when it is purely a mathematical…
CCA 201210036: IRS explains direct assessment of a partnership FTC affected item
Chief Counsel advice addresses the foreign tax credit's effect on a partner's tax liability in a TEFRA proceeding. The advice states that the calculation is an affected item because it depends on…
CCA 201210035: Durable powers of attorney may add Form 2848 representatives
Chief Counsel advice addresses whether family members holding durable powers of attorney may add another eligible representative on Form 2848. The advice concludes that the powers of attorney in the…
CCA 201210034: Special allocation agreement reallocation is a partnership item
Chief Counsel advice states that reallocating partnership items under a partnership special allocation agreement is itself a partnership item under Treas. Reg. § 301.6231(a)(3)-1(a). The…
CCA 201210033: Failure to file Form 1042 triggers the § 6651(a)(1) penalty
Chief Counsel advice concludes that failing to file Form 1042 results in the addition to tax under IRC § 6651(a)(1). Form 1042 is a return required under IRC § 6011, which falls within the relevant…
CCA 201210032: Estate RCP includes collectible transferee liability
Chief Counsel advice addresses an offer in compromise for estate tax when a beneficiary received nonprobate distributions. It states that the estate's reasonable collection potential includes the…
CCA 201210031: Returns without handwritten signatures
Chief Counsel advice addresses the validity of returns that do not contain a handwritten signature. If a taxpayer verifies that the signature on a return is the taxpayer's own, the Service should…
CCA 201210030: Partnership information for notice purposes
Chief Counsel advice addresses the information used to give notices related to a partnership. It states that IRC § 6223(c) requires the Service to use information from the partnership return for…
CCA 201210029: Refund claims for levy payments when no returns were filed
Chief Counsel advice addresses an estate's attempt to recover levy payments that the Service applied to tax years for which the taxpayer filed no returns and no assessments were made. Under IRC §…
CCA 201210028: Machine-sensible data media as records
Chief Counsel advice considers whether certain machine-sensible data media should be treated as records under IRC § 6001 and Treas. Reg. § 1.6001-1. It agrees that the media constitute records…
CCA 201210027: Expert disclosure of return information
Chief Counsel advice considers whether an expert retained by the IRS may disclose information learned while providing actuarial services in a Tax Court case to an actuarial disciplinary board. The…
CCA 201210026: Aircraft management fees subject to transportation tax
Chief Counsel advice analyzes whether an aircraft management company has possession, command, and control of an aircraft in three related fact patterns. It concludes that control of the pilots is a…
PLR 201210025: Late S corporation election permitted for reasonable cause
The IRS ruled for a corporation that intended to elect S corporation status but did not timely file Form 2553. Based on the submitted facts and representations, the IRS concluded that the…
PLR 201210024: Late S corporation election permitted for reasonable cause
The IRS ruled for a corporation whose shareholders intended to elect S corporation status but did not timely file Form 2553. Based on the submitted facts and representations, the IRS concluded that…
PLR 201210023: Refined coal facilities qualify for section 45 credits under stated conditions
The IRS ruled for a taxpayer that leased and operated a refined coal production facility using chemical reagents to reduce nitrogen oxide and mercury emissions. It concluded that refined coal made…
PLR 201210022: Refined coal facilities qualify for section 45 credits under stated conditions
The IRS ruled for a taxpayer that leased and operated a refined coal production facility using chemical reagents to reduce nitrogen oxide and mercury emissions. It concluded that refined coal made…
PLR 201210021: Late taxable REIT subsidiary election granted a reasonable extension
The IRS granted a REIT and its wholly owned subsidiary an extension of time to make a joint election treating the subsidiary as a taxable REIT subsidiary. The companies intended the election to take…
PLR 201210020: Tax book value method permitted for interest expense apportionment
The IRS permitted a domestic consolidated-group corporation to use the tax book value method to value assets when apportioning interest expense. The taxpayer had been using the fair market value…
PLR 201210019: Tax book value method approved for interest expense apportionment
The IRS allowed a consolidated group to change from the fair market value method to the alternative tax book value method for valuing assets used to apportion interest expense. The change applied…
PLR 201210018: Intercompany gain redetermined after a subsidiary merger
The IRS addressed the tax treatment of intercompany gain when a buyer subsidiary merges into a disregarded entity of another subsidiary. It ruled that the merger would eliminate the basis in certain…
PLR 201210017: Retroactive qualified electing fund election permitted
The IRS consented to an individual's retroactive qualified electing fund election for shares of a foreign corporation that was later identified as a passive foreign investment company. The taxpayer…
PLR 201210016: Late S corporation election permitted for reasonable cause
The IRS granted a corporation relief for its late S corporation election. The corporation intended to elect S status as of its formation date but did not timely file the required election. The IRS…
PLR 201210015: Subsidiary qualifies as a life subgroup member after capital contribution
The IRS ruled that a nonlife subsidiary would qualify as an eligible corporation included as a life member of its parent group's life subgroup after receiving a capital contribution from its…
PLR 201210014: Public-sector retiree-health trust qualifies for income exclusion
The IRS ruled that a trust established by a public-sector employer to fund health benefits for eligible retirees and their spouses and dependents performs an essential governmental function. The…
PLR 201210013: Taxpayer receives more time to elect treaty deferral for Canadian RRSP income
The IRS granted a taxpayer an extension of time to make an election under the U.S.-Canada Income Tax Treaty and Rev. Proc. 2002-23 to defer U.S. income tax on income accruing in three Canadian…
PLR 201210012: Injury payments to local government employees are excluded from income and employment taxes
The IRS ruled that payments made by a local government to police, fire, and other employees for injuries sustained during employment were paid under statutes in the nature of workers' compensation…
PLR 201210011: IRS grants more time for depreciation and drilling-cost elections
The IRS granted an affiliated corporate group 60 days to make late elections to use the alternative depreciation system and not claim additional first-year depreciation for specified property. It…
PLR 201210010: Corporation receives relief for late S corporation election
The IRS granted a corporation relief for failing to timely elect S corporation status under IRC § 1362(a). The corporation established reasonable cause for the late election and could be treated as…
PLR 201210009: Taxpayer receives more time to make a Canadian RRSP election
The IRS granted a taxpayer 60 days to make an election under the U.S.-Canada Income Tax Convention and Rev. Proc. 2002-23 to defer U.S. income tax on income accruing in a Canadian registered…
PLR 201210008: Reformed residuary trust avoids estate inclusion and receives zero GST inclusion ratio
The IRS ruled on a proposed retroactive reformation and modification of a residuary trust created for a surviving spouse. The corrected trust terms limited distributions to an ascertainable support…
PLR 201210007: Homeowners association receives more time to elect § 528 treatment
The IRS granted a homeowners association 120 days to file Forms 1120-H and make its election to be treated under IRC § 528 for two taxable years. The association had relied on an independent CPA…
PLR 201210006: IRS denies relief for late net operating loss carryback election
The IRS denied a taxpayer's request for more time to elect the extended net operating loss carryback under IRC § 172(b)(1)(H). The taxpayer had relied on a tax professional who did not explain the…
PLR 201210005: Taxpayer may revoke its election not to claim bonus depreciation
The IRS consented to a corporation's request to revoke its election not to deduct 50-percent additional first year depreciation for qualified property placed in service during two taxable years. The…
PLR 201210004: Energy projects qualify for safe-harbor timing rules for bonus depreciation
The IRS ruled on when a corporation could treat environmental-control projects and their components as acquired for purposes of 50-percent and 100-percent additional first year depreciation. For…
PLR 201210003: Oil and gas subsidiaries retain independent producer status despite retail activities
The IRS ruled that an oil and gas company's producing subsidiaries would continue to qualify as independent producers for percentage depletion purposes under IRC § 613A(c). The ruling covered a…
PLR 201210002: Trust modifications preserve GST exemption and do not create gifts
The IRS ruled on proposed changes to an irrevocable trust for descendants, including changing its situs and governing law, updating trustee powers, and clarifying administrative provisions. The IRS…
PLR 201210001: Trust modifications preserve GST exemption and do not create gifts
The IRS ruled on proposed changes to an irrevocable trust for a child and descendants, including a change in situs and governing law, correction of a scrivener's error, revised trustee provisions,…
IRS grants a 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 covered liabilities described under IRC § 431(b)(2)(B) and §…
IRS denies return of excess employer pension contributions
The IRS denied a request to return employer contributions made to a pension plan in excess of the maximum deductible amount. The agency found no evidence that the excess contribution resulted from a…
IRS applies minimum funding standards to a collectively bargained pension plan
The IRS addressed a pension plan's request to limit required contributions to amounts specified in collective bargaining documents. The agency concluded that the minimum funding requirements under…
PLR 201208041: IRS waives the 60-day rollover deadline after a financial institution error
The IRS waived the 60-day rollover requirement for two married taxpayers whose financial institution mistakenly deposited their IRA distributions into non-IRA accounts. The taxpayers had delivered…
PLR 201208040: IRS waives the 60-day IRA rollover deadline after a financial advisor's deposit error
An 84-year-old taxpayer received a distribution from an IRA and intended to roll the amount into another IRA. A financial advisor's office mistakenly deposited the amount into a non-IRA trust…
PLR 201208039: Beneficiaries may establish separate inherited IRAs after an estate's IRA interest passes to them
The IRS addressed an IRA owned by a decedent whose estate was the named beneficiary and whose interest passed to a trust for the decedent's four children. The children proposed to transfer their…
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.