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 1152008: IRS approves a two-subsidiary spin-off reorganization
The IRS approved a proposed separation in which a distributing corporation would transfer parts of two businesses to two newly formed subsidiaries in exchange for their stock, then distribute the…
PLR 1152007: IRS grants more time for a PFIC mark-to-market election
The IRS granted two regulated investment funds an additional 60 days to make an IRC § 1296 mark-to-market election for shares of a passive foreign investment company. The funds relied on…
PLR 1152006: IRS treats cooperative member payments as per-unit retains
The IRS ruled that cash payments by an agricultural marketing cooperative to its producer-members are per-unit retain allocations paid in money under IRC § 1382(b)(3). The payments were made under…
PLR 1152005: IRS addresses supplemental unemployment insurance premiums and benefits
The IRS ruled on a taxpayer's proposed purchase of private supplemental unemployment insurance. The premiums are deductible business expenses under IRC § 162(a) because the policy insures against…
PLR 1152004: IRS grants more time to allocate GST exemption to a trust transfer
The IRS granted an estate executor and a surviving spouse 120 additional days to allocate generation-skipping transfer tax exemption to a transfer made to an irrevocable trust. The taxpayers had…
PLR 1152003: IRS approves electronic delivery of substitute Schedule K-1s
The IRS approved a partnership's proposed electronic delivery of substitute Schedule K-1s to partners who affirmatively consent to electronic delivery. The substitute forms must meet the…
PLR 1152002: IRS approves electronic delivery of substitute Schedule K-1s
The IRS approved a partnership's proposed electronic delivery of substitute Schedule K-1s to partners who affirmatively consent to electronic delivery. The substitute forms must meet the…
PLR 1152001: IRS grants relief for a late S corporation election
The IRS ruled that a company had reasonable cause for failing to timely file its S corporation election. Under IRC § 1362(b)(5), the company will be recognized as an S corporation effective on the…
TAM 1151028: IRS advises that a community recreational path supports tax exemption
The National Office considered whether to revoke a foundation's tax-exempt status under IRC § 501(c)(3) because the foundation built and maintained a recreational path available to residents of a…
IRS determination 1151027: IRS denies exemption to a homeowners association
The IRS issued a final adverse determination denying a homeowners association exemption under IRC § 501(c)(4). The association maintained a lake portion, a road, and a natural area, but the IRS…
IRS determination 1151026: IRS denies exemption to a grant-funded mobile-home project
The IRS denied IRC § 501(c)(3) exemption to a proposed nonprofit that planned to obtain grants, build or lease mobile homes and cottages, and provide vocational training on property owned and…
CCA 1151025: Chief Counsel addresses appraisal substantiation timing
Chief Counsel advised that IRC § 170(f)(11)(E), as modified by the Pension Protection Act of 2006, applies to appraisals prepared for returns or submissions filed after August 17, 2006. The advice…
CCA 1151024: Chief Counsel addresses a levy on an overseas bank account
Chief Counsel advised that a levy may be issued in the United States to reach funds held in a taxpayer's overseas account at a bank engaged in banking business in the United States. The advice…
CCA 1151023: Chief Counsel addresses pre-levy storage expenses
Chief Counsel advised that expenses of levy and sale under IRC § 6341 can arise only after the levy is served. The advice therefore concluded that a revenue officer lacked authority to agree with a…
CCA 1151022: Chief Counsel addresses accounting-method consent for advance payments
Chief Counsel considered a taxpayer that defers advance payments from multiple-deliverable contracts for federal income tax purposes under Rev. Proc. 2004-34. If the taxpayer adopts the new…
CCA 1151021: Chief Counsel addresses increased deductions and closed-year NOLs
Chief Counsel advised that increased interest deductions can increase a taxpayer's net operating losses for closed tax years even after the period for claiming a refund has expired. The taxpayer…
CCA 1151020: Chief Counsel addresses crew meals and eating facilities
Chief Counsel considered meals provided to flight crews while they perform their duties. The meals may be excludable from employees' income under IRC § 119 because the crew must remain on the…
PLR 1151019: IRS permits revocation of a foreign-tax safe-harbor election
The IRS consented to a corporation's revocation of its election to use a safe-harbor method for determining the foreign tax credit amount of qualifying levies imposed by a foreign country. The…
PLR 1151018: IRS grants relief for a late Form 1128
The IRS granted relief to a taxpayer that filed Form 1128 late to change its tax year from an October 31 year-end to a December 31 year-end. The IRS concluded that the taxpayer acted reasonably and…
PLR 1151017: IRS approves a cross-border spin-off
The IRS approved a proposed distribution in which a foreign parent would separate a controlled business into a newly formed controlled company and distribute that company’s shares to the parent’s…
PLR 1151016: IRS grants time to revoke investment-income elections
The IRS granted a taxpayer an additional 60 days to revoke elections that treated qualified dividends and capital gains as investment income for two prior tax years. The taxpayer had relied on a tax…
PLR 1151015: IRS grants relief for a late S corporation election
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. If the corporation files a completed Form 2553 with the appropriate service center within…
PLR 1151014: IRS grants time to make a late Section 754 election
The IRS granted a partnership an additional 60 days to make an IRC § 754 election after two members acquired another member's interest. The partnership had timely filed its return but inadvertently…
PLR 1151013: IRS treats surface-use payments as REIT rents
The IRS ruled that payments made under a surface-use agreement for mining activity qualify as rents from real property for the REIT gross-income tests under IRC § 856(c)(2) and (3). The taxpayer…
PLR 1151012: IRS grants time for a controlled-group value-restoration election
The IRS granted a parent and related foreign subsidiaries 45 days to file a late election under Treas. Reg. § 1.382-8(h) to restore value reduced after an ownership change. The taxpayers represented…
PLR 1151011: IRS grants time to make a late Section 754 election
The IRS granted a limited partnership an additional 60 days to make a late IRC § 754 election to adjust the basis of partnership property. The partnership had filed later returns consistent with the…
PLR 1151010: IRS grants time to elect disregarded-entity treatment
The IRS granted a foreign business entity 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity was wholly owned by a husband and wife as…
PLR 1151009: IRS grants relief for a late S corporation election
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. If the corporation files a complete Form 2553 with the appropriate service center within…
PLR 1151008: IRS approves foreign insurance reserve measurements
The IRS ruled that certain underwriting and loss reserves required by a foreign insurance regulator are an appropriate means of measuring income under IRC § 954(i)(4)(B)(ii). The reserves were…
PLR 1151007: IRS grants time to allocate GST exemption to a trust transfer
The IRS granted a taxpayer 120 days to allocate generation-skipping transfer tax exemption to a prior transfer to an irrevocable trust. The taxpayer had timely reported the transfer but the…
PLR 1151006: IRS grants relief for a late S corporation election
The IRS concluded that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation will be recognized as an S corporation from the specified effective…
PLR 1151005: IRS grants relief for a late S corporation election
The IRS concluded that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation will be recognized as an S corporation from the specified effective…
PLR 1151004: IRS grants relief for an incorrectly signed S election and QSST election
The IRS ruled that an S corporation election and a related qualified subchapter S trust (QSST) election were invalid because the wrong person signed them. The error was inadvertent, and the…
PLR 1151003: IRS grants time for an alternate valuation election
The IRS granted an estate an extension through the date a supplemental Form 706 was filed to make an alternate valuation election under IRC § 2032. The executor had timely filed the original return…
PLR 1151002: Governmental deferred compensation plan qualifies under section 457(b)
A state board asked whether its amended model deferred compensation plan for local governmental employers qualified as an eligible deferred compensation plan under section 457(b). The IRS ruled that…
PLR 1151001: Governmental deferred compensation plan qualifies under section 457(b)
A state board asked whether its amended deferred compensation plan for state and local governmental employers qualified as an eligible deferred compensation plan under section 457(b). The IRS ruled…
PLR 1150039: IRS waives the 60-day deadline for part of an IRA rollover
An individual received a distribution from an IRA and placed part of it into a non-IRA account after receiving inadequate rollover instructions from a financial company employee. The IRS determined…
PLR 1150038: IRS waives the 60-day deadline for an IRA rollover
An individual requested a waiver of the 60-day deadline for rolling an IRA distribution into another retirement account. The taxpayer misunderstood when the 60-day period began and requested relief…
PLR 1150037: IRA transfer after divorce and limits on distributions
A former spouse was awarded one-half of an IRA under a divorce agreement and judgment. The taxpayer planned to transfer that interest into an IRA in her own name and give the custodian written…
Determination 1150036: IRS denied exemption to a single-brand technology standards organization
The IRS denied a technology standards organization's application for exemption under section 501(c)(6). The organization promoted a single branded technology, operated a certification program, and…
Determination 1150035: IRS denied exemption to a fine-dining organization
The IRS denied a fine-dining organization's application for exemption under section 501(c)(3). The organization planned public demonstrations, tastings, and fundraising events, but its activities…
Determination 1150034: IRS denied exemption to a coffeehouse organization
The IRS denied a coffeehouse organization's application for exemption under section 501(c)(3). The organization planned to operate a multimedia café, support a related church and charities, and…
Determination 1150033: IRS revoked a charitable organization's tax-exempt status
The IRS revoked a charitable organization's tax-exempt status under section 501(c)(3). The organization did not respond to repeated requests to inspect its books and records. Bank records obtained…
Determination 1150032: IRS denied section 501(c)(6) exemption to a single-technology trade group
The IRS denied exemption under section 501(c)(6) to a trade group focused on promoting one company's patented wireless technology and brand. The IRS concluded that the group served a segment of an…
Determination 1150031: IRS revoked a charitable organization's exemption for missing records
The IRS revoked a charitable organization's section 501(c)(3) exemption because the organization failed to provide books, records, and other information needed to establish its activities and…
PLR 1150030: IRS preserved an S election after an inadvertent second-class-of-stock concern
The IRS considered whether a corporation's disproportionate advances to its shareholders may have created a second class of stock and terminated its S election. The corporation said its governing…
CCA 1150029: Section 6677 penalty is generally not divisible
Chief Counsel advised that an IRC section 6677 penalty for failing to report transactions involving foreign trusts is generally not a divisible tax. A taxpayer must generally pay the full penalty…
PLR 1150028: IRS granted extra time to file LIFO inventory elections
The IRS granted a parent company and a subsidiary an extension of time to file Forms 970 to elect the LIFO inventory method. The taxpayers had used LIFO after failing to make the required elections…
PLR 1150027: IRS allowed a late election for a tax-exempt controlled entity
The IRS granted a tax-exempt controlled entity extra time to elect to be treated as a taxable entity for purposes of the tax-exempt use property rules. The taxpayer had attached the election to the…
PLR 1150026: IRS granted extra time to waive an arbitrage investment right
The IRS granted a city 45 days to make an election related to refunding bonds. The election waived the city's right to invest certain net sale proceeds and investment proceeds in higher-yielding…
PLR 1150025: IRS granted extra time to file LIFO inventory elections
The IRS granted a parent company and its subsidiaries an extension of time to file Forms 970 to elect the LIFO inventory method. The taxpayers had used LIFO after failing to make the required…
PLR 1150024: IRS preserved an S corporation election after an inadvertent termination
The IRS ruled that a corporation's S corporation election terminated when a shareholder became a nonresident alien. The termination was inadvertent because the corporation and its shareholders did…
PLR 1150023: IRS addressed built-in gain from a REIT's installment-note prepayment
The IRS ruled on the treatment of gain that a real estate investment trust expected to recognize when a related entity prepaid installment notes. The taxpayer had converted from a C corporation to a…
PLR 1150022: IRS allowed a late taxable REIT subsidiary election
The IRS granted a REIT and its subsidiary extra time to elect to treat the subsidiary as a taxable REIT subsidiary. The election was missed because the company relied on tax professionals and…
PLR 1150021: IRS approved tax treatment for a multi-step foreign corporate restructuring
A publicly traded corporation asked how federal tax law would apply to a restructuring of its foreign operations under several related holding companies. The planned steps included related-party…
PLR 1150020: IRS approved a benefit cap without ending a deferred-compensation grandfather rule
The IRS considered an amendment to a nonprofit organization's deferred-compensation plan. The plan used a fixed formula and was subject to a grandfather rule for certain amounts deferred under a…
PLR 1150019: IRS approved tax treatment for a corporate separation and spin-off
A publicly traded parent corporation asked about separating two business lines into different corporate groups. The steps included converting disregarded entities into corporations or limited…
PLR 1150018: IRS granted extra time to allocate GST exemption to a trust transfer
The IRS considered a taxpayer's request for more time to allocate generation-skipping transfer tax exemption to a transfer of property and cash to an irrevocable trust. The taxpayer timely reported…
PLR 1150017: IRS granted extra time for a foreign entity classification election
The IRS considered a foreign eligible entity's request to elect disregarded-entity status for federal tax purposes. The entity intended to make the election effective on a specified date, but Form…
PLR 1150016: IRS granted extra time for a foreign entity classification election
The IRS considered a foreign eligible entity's request to elect disregarded-entity status for federal tax purposes. The entity intended to make the election effective on a specified date, but Form…
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.