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 granted more time for a section 754 election
The IRS granted a partnership 120 days to make a late section 754 election to adjust the basis of partnership property. The partnership return had been timely filed, but the election was…
IRS granted more time for a section 754 election
The IRS granted a partnership 120 days to make a late section 754 election to adjust the basis of partnership property. The partnership return had been timely filed, but the election was…
IRS granted late foreign-entity classification elections
The IRS granted eight foreign entities 120 days to file late Form 8832 entity-classification elections. The entities had failed to file the forms due to inadvertence. The IRS found that the…
IRS grants a partnership 120 days to make a late Section 754 election
The IRS granted a partnership an additional 120 days to make a late election under IRC § 754 to adjust the basis of partnership property. The partnership had inadvertently failed to make the…
IRS approves tax treatment for annuity termination and partnership-interest sale
The IRS approved the requested tax treatment for two trusts that planned to transfer partnership interests to a buyer in exchange for terminating life annuity contracts and receiving cash. The…
IRS rejects reporting gross back pay without the excess-pay offset
The IRS considered how a federal agency's back-pay award should be reported for income-tax withholding and FICA purposes. Employees had received more pay than they should have during part of the…
IRS approves easements and cell-tower rents as REIT assets and income
The IRS ruled that a taxpayer's perpetual and long-term easements for wireless communication sites would qualify as interests in real property and real estate assets for REIT purposes. The taxpayer…
IRS grants time for QTIP trust division and reverse QTIP election
The IRS granted an estate 120 days to elect to treat an existing QTIP trust as two separate trusts, an exempt QTIP trust and a non-exempt QTIP trust. It also granted 120 days to make a reverse QTIP…
IRS grants time to allocate GST exemption to a trust
The IRS granted a husband and wife an additional 120 days to allocate their generation-skipping transfer tax exemptions to a prior gift to a trust. The couple had timely filed their gift-tax…
Determination 1148008: IRS denies exemption to a scholarship organization tied to a for-profit study business
The IRS finalized its denial of exemption under IRC § 501(c)(3) to an organization that planned to provide scholarships for online college-credit examination preparation. The organization would…
Determination 1148007: IRS revoked an organization's tax-exempt status for non-exempt activity
The IRS revoked an organization's recognition of exemption under IRC § 501(c)(3), effective June 1 of the redacted year. The organization had not shown that it operated primarily for charitable,…
CCA 1148006: Hospital and medical practice qualify as an affiliated group
The Office of Chief Counsel reviewed whether a hospital could treat a physician-clinic corporation as a member of its consolidated group. The field memorandum agreed that the hospital held voting…
PLR 1148005: Proposed bonds would not qualify as 501(c)(3) bonds
An issuer proposed bonds to refinance debt incurred by a for-profit subsidiary to acquire, construct, and equip a wellness and fitness facility. The facility was later donated to a § 501(c)(3)…
PLR 1148004: Divestiture did not alter prior corporate reorganization rulings
The IRS considered a supplemental ruling after a taxpayer changed the facts of an earlier private letter ruling involving a merger and related transactions. To obtain regulatory approval, the…
PLR 1148003: Future insurance rate credits were not taxable in Year 3
The IRS considered when a time-value credit from an insurer's refund of erroneously collected state premium taxes became income to a multiple-employer VEBA. The credit could be used only through…
PLR 1148002: Deferred insurance claim amounts did not end affiliated-group membership
The IRS considered whether an insurance subsidiary remained a member of its parent corporation's affiliated group after a regulator required it to pay part of valid insurance claims through deferred…
PLR 1148001: Unitrust conversion preserved QTIP and GST tax treatment
A surviving spouse and the other trust beneficiaries proposed converting a marital trust into a total return unitrust under state law. The trust was subject to a QTIP election, and a separate…
Determination 1147039: IRS approved a limited return of pension-plan contributions
The IRS approved treating certain employer contributions to a qualified defined benefit pension plan as disallowed solely for purposes of Rev. Rul. 77-200. That treatment allowed the employer to…
Determination 1147038: Prearranged retire-and-rehire would disqualify the pension plan
A multiemployer pension plan in critical status proposed a default schedule that would eliminate subsidized early-retirement benefits. The plan also proposed allowing eligible participants to retire…
Determination 1147037: IRS approved a research grant program for scholars
The IRS approved a private foundation's proposed grant program for doctoral candidates and post-doctoral researchers in science, engineering, technology, and related interdisciplinary fields. The…
Determination 1147036: IRS approved a scholarship program for students
The IRS approved a private foundation's scholarship program for students to attend a redacted program at a redacted location. The foundation planned to award one or two nonrenewable scholarships…
PLR 1147035: Community activity center will not affect exemption or create unrelated business income
An exempt charitable foundation asked whether acquiring, financing, owning, and operating a community activity center would affect its section 501(c)(3) status. The center would offer affordable…
IRS determination 1147034: Housing referral organization denied exemption
The IRS denied exemption to an organization that operated a website connecting short-term housing providers with visitors and patients' families. The organization claimed section 501(c)(6) status as…
IRS determination 1147033: Contest-based scholarships did not qualify for exemption
The IRS denied exemption to an organization that planned to award educational scholarships through a contest for young women. Contestants had to participate in talent, interview, swimsuit, and…
PLR 1147032: Excess plan assets may transfer to a qualified replacement 401(k) plan
An employer planned to terminate a defined benefit plan and transfer excess assets to an amended safe-harbor 401(k) plan. The IRS ruled that a direct transfer meeting the qualified replacement plan…
PLR 1147031: IRS approves revised funded-ratio conditions for a pension plan's amortization extension
The IRS approved a pension plan's request to modify conditions attached to a prior approval of a 10-year extension for amortizing unfunded liabilities. The original approval required the plan to…
CCA 1147030: IRS explains how amended section 6501(c)(8) extends assessment periods
The Chief Counsel advice discusses how amended IRC § 6501(c)(8) affects the period for assessing tax when a taxpayer fails to provide specified international-information forms. The advice explains…
CCA 1147029: IRS explains vehicle lease-value and personal-use valuation rules
Chief Counsel advice addresses an employer's questions about valuing employee use of trucks in a fuel compliance program. The advice says the employer may use the annual lease value method for…
CCA 1147028: A tax matters partner's authorized representative may sign statute extensions
Chief Counsel advice addresses whether a tax matters partner's power of attorney may sign an extension of the assessment statute for the tax matters partner. The advice says the authorized…
CCA 1147027: A tax matters partner cannot bind the entity solely by holding that role
Chief Counsel advice addresses whether a tax matters partner can bind the entity for which the partner serves as the tax matters partner. The advice says the role itself does not give the partner…
CCA 1147026: IRS says TEFRA subtrust information may be disclosed in an administrative audit
Chief Counsel advice addresses whether information about subtrusts may be disclosed during a TEFRA administrative audit. It says the subtrusts are indirect partners potentially subject to assessment…
CCA 1147025: Continuing-care retirement facilities qualify as residential rental property
Chief Counsel advice concludes that both types of continuing-care retirement community facilities operated by the taxpayer qualify as residential rental property under IRC § 168(e)(2). The…
CCA 1147024: IRS explains the federal tax treatment of transferable Massachusetts tax credits
Chief Counsel advice addresses the federal tax treatment of several transferable Massachusetts state tax credits. The advice concludes that selling a credit is a taxable event, that the original…
PLR 1147023: IRS permits a retroactive qualified electing fund election
An individual asked the IRS for consent to make a retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer's CPA knew about the investment…
PLR 1147022: IRS grants extra time to make an IC-DISC election
A corporation asked the IRS for more time to file Form 4876-A, the election required for IC-DISC treatment. The corporation had intended to operate as an IC-DISC, but its accounting and law firms…
PLR 1147021: IRS grants extra time to waive a consolidated group's NOL carryback
A consolidated corporate group asked the IRS for more time to elect to relinquish the entire carryback period for a consolidated net operating loss. The group intended to make the election but…
PLR 1147020: IRS treats variable-rate demand preferred shares as equity
Several closed-end regulated investment companies asked whether their variable-rate demand preferred shares would be treated as equity for federal income tax purposes. The shares would carry…
PLR 1147019: IRS grants extra time to claim a consolidated-group stock loss
A consolidated group asked the IRS for more time to file the statement needed to claim a loss on its subsidiary's stock under Treas. Reg. § 1.337(d)-2(c). The statement was required with the group's…
PLR 1147018: IRS approves a tax-free corporate split-off
A parent corporation proposed to transfer part of its operating business to a newly formed subsidiary and then distribute the subsidiary's stock to one shareholder group in exchange for that group's…
PLR 1147017: IRS permits a late S corporation election
A corporation asked the IRS to recognize a late election to be treated as an S corporation. Its sole shareholder intended the S corporation status to begin on a specified date, but Form 2553 was not…
PLR 1147016: IRS treats an inadvertent S election termination as cured
A corporation's S election terminated after portions of its stock were transferred to two trusts that were not eligible shareholders because the required qualified subchapter S trust elections had…
PLR 1147015: IRS treats senior independent living facilities as qualified health care property
A real estate investment trust asked whether its unlicensed senior independent living facilities qualified as qualified health care property under IRC § 856(e)(6)(D). The facilities offered…
PLR 1147014: IRS requires Form 1099 reporting for supplemental unemployment benefits
An insurance company asked whether it had to report supplemental unemployment insurance benefits paid to insured individuals. The IRS concluded that the benefits were accessions to wealth, were not…
PLR 1147013: IRS permits a late S corporation election
A corporation asked the IRS to recognize a late S corporation election effective on a specified date. It intended to elect S corporation status but did not timely file Form 2553. The IRS found…
PLR 1147012: IRS preserves S corporation status after missed ESBT election
An S corporation's shareholder trust became ineligible after the trust's beneficiary died and the trustee did not make the election to treat the trust as an electing small business trust. The IRS…
PLR 1147011: IRS grants extra time for a QSub election
An S corporation acquired all of the stock of another S corporation and intended to treat the subsidiary as a qualified subchapter S subsidiary. The parent did not timely file Form 8869, the QSub…
PLR 1147010: IRS approves reformation of a GST-exempt trust
A family sought to reform an irrevocable trust created before September 25, 1985, after discovering that a scrivener had omitted provisions allowing distributions to the settlor's children during…
PLR 1147009: IRS allows late reverse QTIP and split-trust elections
An estate made a QTIP election for a marital trust but did not make a reverse QTIP election or affirmatively allocate the decedent's generation-skipping transfer tax exemption. The estate also…
PLR 1147008: IRS permits a late S corporation election
A corporation intended to elect S corporation status but did not timely file Form 2553. The IRS found reasonable cause for the missed deadline and allowed the corporation to file the form within 120…
PLR 1147007: IRS approves a revised nuclear decommissioning reserve schedule
A nuclear power plant owner asked the IRS to approve a revised schedule of amounts it could contribute to a nuclear decommissioning reserve fund. The IRS concluded that the owner was an eligible…
PLR 1147006: IRS grants late-election relief for S corporation status
A business asked the IRS to treat its late Form 2553 filing as timely so it could elect S corporation status effective on an earlier date. The IRS found that the business had reasonable cause for…
PLR 1147005: IRS approves trust reformation for estate and gift tax purposes
A surviving spouse sought IRS rulings after a court modified a trust to correct a drafting error that had given the spouse a right to withdraw trust principal. The IRS concluded that, as modified,…
PLR 1147004: IRS grants extra time for a partnership classification election
An LLC asked the IRS for more time to file Form 8832 and elect partnership classification for federal tax purposes. The LLC had changed ownership and was eligible to make the election, but no…
PLR 1147003: IRS permits reelection of the foreign earned income exclusion
A taxpayer who had revoked a prior foreign earned income exclusion election asked the IRS for permission to elect the exclusion again before the normal waiting period ended. The taxpayer had changed…
PLR 1147002: IRS grants late election for disregarded-entity treatment
A foreign corporation with one owner asked for more time to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The corporation had failed to file the form by…
CCA 1147001: Loan repayments under a health care program are excluded from income
Chief Counsel advised that loan repayments made under a state program for health care professionals serving an underserved population are excluded from recipients' gross income under IRC §…
PLR 1146026: IRS waives the 60-day IRA rollover requirement
A taxpayer asked the IRS to waive the 60-day deadline for rolling a distribution from an IRA into another retirement account. The taxpayer intended to complete the rollover, but the financial…
PLR 1146025: IRS waives a 60-day rollover deadline after an institution's error
A taxpayer asked the IRS to waive the 60-day deadline for rolling an IRA annuity distribution into a rollover IRA. The taxpayer intended to complete the rollover, but the receiving financial…
PLR 1146024: IRS declines to waive the 60-day IRA rollover requirement
A taxpayer's daughter, acting under a power of attorney, withdrew IRA funds to pay for assisted living and planned to replace the funds with proceeds from selling the taxpayer's principal residence.…
IRS determination 1146023: IRS revokes exemption from an organization that served a substantial nonexempt purpose
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective on the date stated in the letter. The determination says the organization was not operated exclusively for charitable,…
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.