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 determination 1146022: IRS revokes a social club's exemption for recurring public income
The IRS revoked a social club's exemption under IRC § 501(c)(7), effective January 1 of the redacted year. The examination found recurring income from bingo and other charitable gaming with the…
IRS determination 1146021: IRS revokes exemption after organization fails to provide records
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization failed to produce documents or otherwise establish that it was operated…
IRS determination 1146020: IRS revokes exemption after organization fails to provide records
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective October 1 of the redacted year. The organization failed to produce documents establishing that it was operated…
PLR 1146019: IRS approves a foundation's set-aside for a disability-services facility
The IRS approved a private foundation's proposed set-aside for an expansion project at a camp serving disabled children and adults. The set-aside would support construction of an expanded dining…
PLR 1146018: IRS approves scholarships for combat veterans pursuing graduate study
The IRS approved a private foundation's proposed scholarship program for combat veterans pursuing graduate study in statecraft or national security. The program uses military service, admission,…
CCA 1146017: IRS may summon original electronic records and metadata
Chief Counsel advised that the IRS may summon a taxpayer's original electronic data files, including unaltered metadata, when the information may be relevant to a proper tax inquiry under IRC §…
CCA 1146016: Foreclosure does not automatically recapture low-income housing credits
Chief Counsel advised that termination of a building's extended-use period upon foreclosure, or an instrument in lieu of foreclosure, does not by itself automatically recapture low-income housing…
PLR 1146015: IRS grants extra time for a consolidated group to make an extended CNOL carryback election
The IRS granted a consolidated corporate group 60 days to make a late election to carry back an applicable consolidated net operating loss beyond the normal two-year period. The group had failed to…
PLR 1146014: IRS treats a subsidiary as having joined a consolidated return without Form 1122
The IRS ruled that a subsidiary was treated as having joined its parent's consolidated federal income tax return even though the subsidiary did not timely file Form 1122. The parent included the…
PLR 1146013: IRS grants extra time to elect an extended CNOL carryback period after a prior waiver
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 had previously elected to relinquish the entire…
PLR 1146012: IRS grants extra time for a REIT election filed with an improperly signed return
The IRS granted a trust an extension of time to make a regulatory election to be treated as a real estate investment trust. The trust's Form 1120-REIT had been signed and filed by an officer of its…
PLR 1146011: IRS approves a revised nuclear decommissioning-fund ruling schedule
The IRS approved a revised schedule of ruling amounts for a taxpayer's nuclear decommissioning fund. The taxpayer owned an interest in a nuclear plant and supported its proposed schedule with a…
PLR 1146010: IRS approves deduction and revised ruling schedules for a nuclear decommissioning fund
The IRS approved a taxpayer's schedule of deduction amounts and a revised schedule of ruling amounts for a nuclear decommissioning fund. The taxpayer requested transitional relief under IRC § 468A…
PLR 1146009: IRS approves deduction and revised ruling schedules for a decommissioning fund
The IRS approved a taxpayer's schedule of deduction amounts and revised schedule of ruling amounts for a nuclear decommissioning fund. The taxpayer's plant was already being decommissioned, and the…
PLR 1146008: IRS excludes a municipal retiree health trust's income under IRC § 115(1)
The IRS ruled that a trust established by a city to pre-fund medical benefits for retirees, spouses, dependents, and participating governmental employers performs an essential governmental function.…
PLR 1146007: IRS grants extra time for a newly formed group to file a consolidated return
The IRS granted a newly formed affiliated group 45 days to make a late election to file a consolidated federal income tax return with a new parent as the common parent. The group intended to make…
PLR 1146006: IRS grants extra time for a parent to file a consolidated return after an acquisition
The IRS granted a parent 45 days to make a late election to file a consolidated federal income tax return after an acquisition changed the affiliated group's common parent. The parent and three…
PLR 1146005: IRS approves a proposed split-up of a closely held S corporation
The IRS issued a private letter ruling for a closely held S corporation whose shareholders disagreed about management and wanted to split the business into two successor corporations. It ruled that…
PLR 1146004: IRS grants more time for a foreign LLC to elect its tax classification
The IRS granted a foreign limited liability company 120 days to file Form 8832 and elect a federal tax classification different from its default classification. The company had inadvertently missed…
PLR 1146003: IRS allows a corporation to make a late S corporation election
The IRS ruled that a corporation could make a late election to be treated as an S corporation effective from its incorporation date. The corporation intended to elect S status but did not timely…
PLR 1146002: IRS treats an S corporation election as continuing after an inadvertent termination
The IRS ruled that a corporation's S corporation election terminated inadvertently after a trust received its stock and the trust beneficiary failed to make a qualified subchapter S trust election.…
PLR 1146001: IRS treats an S corporation election as continuing after missed QSST elections
The IRS ruled that a corporation's S corporation election terminated inadvertently after the beneficiaries of two trusts that held its stock failed to make qualified subchapter S trust elections.…
PLR 1145033: IRS grants time to recharacterize an ineligible Roth IRA conversion
The IRS granted an individual 60 days to recharacterize an amount converted from a traditional IRA to a Roth IRA as a contribution to a traditional IRA. The taxpayer had relied on incorrect…
Determination 1145032: IRS denies a minimum funding waiver request
The IRS denied a nonprofit foundation's request to waive the minimum funding standard for its plan years ending December 31, 2006, 2007, and 2008. The organization had stopped operating as a health…
Determination 1145031: IRS denies a minimum funding waiver request
The IRS denied a nonprofit foundation's request to waive the minimum funding standard for its plan years ending December 31, 2006, 2007, and 2008. The organization had stopped operating as a health…
Determination 1145030: IRS denies a minimum funding waiver request
The IRS denied a nonprofit foundation's request to waive the minimum funding standard for its plan years ending December 31, 2006, 2007, and 2008. The organization had stopped operating as a health…
PLR 1145029: IRS grants an IRA rollover waiver after incorrect advice
An individual received a distribution from an IRA and intended to roll over part of it into another IRA. During the 60-day rollover period, an employee of the financial institution incorrectly said…
PLR 1145028: IRS waives a rollover deadline after severe mental illness
An individual received a distribution from a 401(k) plan and intended to roll over part of it into an IRA. The IRS found that a severe mental health condition prevented the individual from making…
PLR 1145027: IRS approves a diabetes research program-related investment
The IRS considered whether a private foundation's agreement to fund diabetes research at a hospital qualified as a program-related investment. The agreement funded research aimed at developing…
PLR 1145026: IRS approves estate sales under the self-dealing exception
An estate planned to sell limited partnership interests to the partnerships and distribute the cash proceeds to a charitable lead unitrust. The IRS considered whether the sales qualified for the…
Determination 1145025: IRS denies exemption to a physician managed-care network
The IRS issued a final adverse determination that a nonprofit physician managed-care network did not qualify for exemption under IRC § 501(c)(3). The organization negotiated managed-care agreements,…
Levy amount includes money later refunded as an overpayment
Chief Counsel's Office advice addressed the meaning of the phrase “an amount of money equal to the amount of money levied upon.” The advice concluded that the phrase refers to the full amount…
IRS should return proceeds from an illegal levy absent written permission
Chief Counsel's Office advice addressed the return of funds from an illegal levy. Under the cited regulation, the IRS should return the funds when doing so is in the taxpayer's and the government's…
IRS cannot redesignate a payment made under taxpayer instructions
Chief Counsel's Office advice addressed whether the IRS could transfer or redesignate a payment. The advice concluded that the Service could not do so when it applied the payment in accordance with…
IRS should return proceeds from illegal levies when the limitations period allows
Chief Counsel's Office advice addressed levies made without the required pre-levy CDP notices. It concluded that the IRS must return proceeds from illegal levies when the applicable limitations…
Claims for illegally levied proceeds depend on the nine-month period and provable damages
Chief Counsel's Office advice addressed the IRS's authority after an allegedly illegal levy. It stated that the Service could not return levied proceeds under IRC § 6343 once the nine-month period…
Releasing a lien does not prevent an offset against the underlying tax liability
Chief Counsel's Office advice addressed whether the IRS could offset an overpayment against a tax liability for a year in which a lien had been released. It concluded that releasing a lien does not…
Advice supported allowing a deduction claim in the Ninth Circuit
Chief Counsel's Office advice concerned a deduction claim under IRC § 162. The memo states that the reviewer agreed the claim should be allowed because the matter arose in the Ninth Circuit. The…
Advice favored disallowing a deduction claim despite Ninth Circuit location
Chief Counsel's Office advice concerned a deduction claim under IRC § 162. The author said the claim should be disallowed even though the matter was in the Ninth Circuit, because the Service viewed…
Third-party address information is not enough to establish a taxpayer's last known address
Chief Counsel's Office advice addressed how the IRS should determine a taxpayer's last known address when issuing a notice of deficiency. It stated that the Service should not rely on address…
Proposed foreign-tax redetermination regulations could guide periods after temporary rules expired
Chief Counsel's Office advice addressed which regulations applied to foreign tax redeterminations under IRC § 905(c). It explained that the 2007 temporary regulations included effective-date rules…
Taxpayer granted 60 days to file an omitted original Form 3115
The IRS considered a request for more time to file an original Form 3115, which is used to request a change in accounting method. The taxpayer had timely filed a signed duplicate with the IRS…
Taxpayers under examination may file a statement for an advance-payment accounting change
Chief Counsel's Office advice addressed how a taxpayer under examination could satisfy the filing requirements for an accounting-method change involving advance payments. The memo concluded that,…
IRS approved tax treatment for a cooperative's subsidiary conversions and asset distribution
The IRS ruled on a privately held cooperative's plan to combine utility activities at the parent level. The plan involved mergers of subsidiaries, a conversion of one subsidiary into a disregarded…
Storm-recovery surcharges are income from future sales, not casualty-loss compensation
Chief Counsel's Office advice addressed whether a regulated utility's securitized storm-recovery surcharge reduced its casualty-loss deduction or was taxable income. The memo concluded that the…
IRS approved a tax-free spin-off separating two business lines
The IRS considered a corporate separation in which a parent company would contribute a subsidiary and cash to a controlled corporation, then distribute the controlled corporation's stock pro rata to…
Parent granted 45 days to make a controlled-group value-restoration election
The IRS granted a parent company and certain foreign subsidiaries additional time to make an election to restore value under the controlled-group limitation rules of IRC § 382. The taxpayers had…
REIT settlement proceeds excluded from the gross-income tests
The IRS considered whether a real estate investment trust's share of settlement proceeds from a partnership's mezzanine-loan lawsuit would count against the REIT gross-income tests. The settlement…
Corporate separation qualifies for section 338 elections and related tax treatment
A publicly traded parent corporation asked how a planned separation of two businesses, followed by an acquisition of the business retained by the parent, would be treated for federal income tax…
IRS approves a revised nuclear decommissioning funding schedule
A utility company asked the IRS to approve a revised schedule of annual amounts that it could contribute to a nuclear decommissioning reserve fund. The IRS concluded that the taxpayer had a…
Management contract does not create private business use of bond-financed facility
A political subdivision asked whether a management contract for a bond-financed exhibition and convention facility would cause private business use under IRC § 141. The contract included a base fee,…
Nuclear decommissioning special transfer and revised funding schedules approved
A nuclear plant owner asked for a schedule of deduction amounts for a special transfer to its decommissioning fund and a revised schedule of future ruling amounts. The request relied on transitional…
Nuclear decommissioning special transfer and revised ruling schedule approved
A nuclear plant owner asked for approval to make a special transfer to its decommissioning fund and to receive revised schedules for deductions and future ruling amounts. The request relied on…
S corporation election reinstated after inadvertent ineligible-shareholder transfer
An S corporation asked the IRS for relief after transferring part of its stock to an ineligible limited liability company shareholder. The corporation and its shareholders did not intend to end the…
S corporation election reinstated after transfer to an ineligible S-corporation shareholder
An S corporation asked the IRS for relief after transferring part of its stock to another S corporation that was an ineligible shareholder. The corporation and its shareholders did not intend to end…
IRS waives the 60-day rollover deadline after incorrect tax information
A participant in a 401(k) plan received a full distribution of employer stock and made a partial rollover based on incorrect information about the taxable portion of the distribution. The employer…
IRS waives the 60-day rollover deadline after an account setup error
A taxpayer intended to make a direct rollover from an employer plan into an IRA, but a financial advisor mistakenly opened a non-IRA account. The plan sent the distribution to that account, and the…
IRS waives the IRA rollover deadline after a financial institution refused the deposit
A taxpayer withdrew money from an IRA to help purchase a home and planned to replace it with a bridge loan within the 60-day rollover period. On the 57th day, the taxpayer's broker refused to accept…
IRS waives the rollover deadline after incorrect required-distribution advice
A taxpayer withdrew funds from an IRA after a financial institution representative incorrectly advised him that the funds had to be distributed. He placed the money into three non-IRA savings…
PLR 1144036: IRS approves a foundation's procedures for research fellowships
A private operating foundation asked the IRS to approve its procedures for awarding grants to individuals who conduct research on nuclear security and other important global policy issues. The IRS…
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.