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 1143010: IRS approves revised deduction and ruling schedules for a nuclear decommissioning fund
A holding company with an ownership interest in a nuclear power plant requested schedules for deductions and ruling amounts related to the plant's decommissioning fund. The IRS approved a special…
PLR 1143009: IRS approves special-transfer deductions and revised ruling amounts for a nuclear decommissioning fund
A holding company with an indirect ownership interest in a nuclear power plant requested schedules for deductions and ruling amounts related to the plant's decommissioning fund. The IRS approved a…
PLR 1143008: IRS approves special-transfer deductions and revised ruling amounts for a nuclear decommissioning fund
A holding company with an indirect ownership interest in a nuclear power plant requested schedules for deductions and ruling amounts related to the plant's decommissioning fund. The IRS approved a…
PLR 1143007: IRS approves revised ruling amounts for a nuclear decommissioning fund
A subsidiary that owned and operated a nuclear power plant requested an elective review of its existing schedule of ruling amounts under section 468A. The request followed increases in…
PLR 1143006: IRS grants more time to make a consolidated-group NOL carryback election
A corporation acquired a group of subsidiaries and needed to make an election affecting whether net operating losses attributable to those subsidiaries could be carried back to their former…
PLR 1143005: IRS grants relief for a late S corporation election
A corporation intended to elect S corporation status effective on its incorporation date but did not timely file Form 2553. The IRS found reasonable cause for the late filing and allowed the…
PLR 1143004: IRS grants more time to make an investment-income election
An individual wanted to elect to treat qualified dividends and certain net capital gains as investment income for purposes of deducting investment interest expense. The election was not made on time…
PLR 1143003: IRS approves revised ruling amounts for a nuclear decommissioning fund
A subsidiary that owned and operated a nuclear power plant requested an elective review of its existing schedule of ruling amounts under section 468A. The request followed increases in…
PLR 1143002: IRS approves a trust beneficiary's proposed power of apportionment for estate and GST tax purposes
A trust beneficiary asked whether exercising a limited power to apportion trust assets among family members would cause those assets to be included in his gross estate. He also asked whether the…
PLR 1143001: IRS grants estates more time to allocate GST tax exemptions to trust transfers
Two spouses made transfers to an irrevocable trust but did not file the required gift tax returns for later transfers or allocate their generation-skipping transfer tax exemptions to those…
PLR 1142034: IRS waives the 60-day rollover deadline after a bank error
An individual received a retirement-plan distribution intending to roll it into an IRA. A bank employee mistakenly placed part of the distribution into non-IRA certificates of deposit, so the full…
PLR 1142033: IRS approves two classes of annuity vendors under a 403(b) plan
A public educational institution consolidated its separate campus 403(b) programs and selected a limited group of annuity companies for new contracts. Employees with older contracts from other…
PLR 1142032: IRS approves a five-year extension for a multiemployer plan's unfunded liabilities
The IRS approved a request for a five-year automatic extension to amortize a multiemployer plan's unfunded liabilities as of August 1, 2010. The extension applies to eligible amortization charge…
PLR 1142031: IRS waives the 60-day rollover deadline after incomplete financial advice
An individual received a distribution from an IRA and did not complete a timely rollover after receiving incomplete advice and instructions from a financial institution. The institution's broker was…
PLR 1142030: IRS waives the 60-day rollover deadline after an adviser opened the wrong account
An individual received distributions from two IRAs and intended to roll the funds into another IRA within 60 days. A financial adviser mistakenly checked the wrong box on the account application, so…
Determination 1142029: IRS denies section 501(c)(3) exemption to a health and wellness center
The IRS denied section 501(c)(3) exemption to a proposed health and wellness center whose governing-body members would operate their own for-profit practices in the facility. The organization…
Determination 1142028: IRS revokes a credit-counseling organization's tax exemption
The IRS revoked a credit-counseling organization's section 501(c)(3) exemption after finding that its main activity was servicing debt-management plans rather than providing substantial educational…
Determination 1142027: IRS denies section 501(c)(4) status to a partisan political training program
The IRS denied section 501(c)(4) status to a nonprofit training program formed to inspire and train members of a political party to run for office. The program selected participants based on…
PLR 1142026: IRS rules oil and gas project debt is not the foundation's acquisition indebtedness
A private foundation planned to acquire net profits interests in oil and gas properties from an unrelated for-profit corporation. The foundation would pay cash and would not manage the properties,…
CCA 1142025: A gift of most section 6166 property accelerates the estate-tax election
Chief Counsel advised that a gift of 51% of section 6166 property to other family members would be an accelerating event under section 6166(g). The statute ends the election when 50% or more of the…
CCA 1142024: Changing the business form does not accelerate the section 6166 election
Chief Counsel advised that changing the form of the business holding a closely held interest would not accelerate the section 6166 election. Although section 6166(g) covers interests that are…
CCA 1142023: Combat-zone service time is disregarded for assessments
Chief Counsel advised that section 7508(a)(1)(G) includes assessments among the matters for which combat-zone service time is disregarded. The advice addresses the scope of the combat-zone…
PLR 1142022: Partnership owners may claim shares of the energy credit for a solar project in a U.S. possession
The taxpayer planned to own and operate a 20-megawatt solar energy facility in a U.S. possession through a subsidiary. The taxpayer expected to become a partnership when a taxable new member…
PLR 1142021: Late election relief granted for Canadian retirement accounts
A former Canadian resident who became a U.S. resident had two Canadian retirement accounts. The taxpayer's first accountant did not advise the taxpayer to make the election under the U.S.-Canada…
TAM 1142020: Restructured commodity call options remained options and hedges
The IRS analyzed a taxpayer's written call options on a commodity after the contracts were restructured. It concluded that the contracts remained options, so losses from closing them were capital…
PLR 1142019: Late mark-to-market election relief granted for PFIC stock
A domestic fund indirectly held passive foreign investment company stock through a foreign partnership. Its accountant prepared the section 1296 mark-to-market election for the foreign partnership…
PLR 1142018: Late mark-to-market election relief granted for PFIC stock
A domestic fund indirectly held passive foreign investment company stock through a foreign partnership. Its accountant prepared the section 1296 mark-to-market election for the foreign partnership…
PLR 1142017: Late mark-to-market election relief granted for PFIC stock
A domestic fund indirectly held passive foreign investment company stock through a foreign partnership. Its accountant prepared the section 1296 mark-to-market election for the foreign partnership…
PLR 1142016: Public utility authority treated as tax-exempt political subdivision
The IRS considered a public utility authority in a U.S. possession that generated and transmitted electricity and had been granted eminent-domain authority. The IRS ruled that the authority was a…
PLR 1142015: Retroactive QEF election permitted for PFIC investment
A married couple held an investment in a passive foreign investment company through trusts. Their tax adviser did not identify the investment as a PFIC or advise them about the qualified electing…
PLR 1142014: IRS permits a retroactive QEF election for a PFIC investment
The IRS consented to a married couple's retroactive qualified electing fund (QEF) election for an investment in a passive foreign investment company. The taxpayers said their tax adviser did not…
PLR 1142013: IRS permits a retroactive QEF election for a PFIC investment
The IRS consented to a married couple's retroactive qualified electing fund (QEF) election for an investment in a passive foreign investment company. The taxpayers said their tax adviser did not…
PLR 1142012: IRS permits a retroactive QEF election for a PFIC investment
The IRS consented to a married couple's retroactive qualified electing fund (QEF) election for an investment in a passive foreign investment company. The taxpayers said their tax adviser did not…
PLR 1142011: IRS grants late-filing relief for a tax-year change application
The IRS treated a corporation's late Form 1128 as timely under the rules for extensions of time for regulatory elections. The form requested a change from a September 30 tax year to a December 31…
PLR 1142010: IRS treats a subsidiary as joining a consolidated return after an inadvertent omission
The IRS treated a subsidiary as if it had filed the required Form 1122 and joined its parent's consolidated federal income tax return. The subsidiary was omitted from the Form 851 attached to the…
PLR 1142009: IRS approves revised nuclear decommissioning deduction and ruling schedules
The IRS approved a nuclear plant owner's requested schedule of deduction amounts and revised schedule of ruling amounts for contributions to a nuclear decommissioning fund. The ruling allows a…
PLR 1142008: IRS approves transitional nuclear decommissioning schedules
The IRS approved a nuclear plant owner's requested initial schedule of deduction amounts and revised schedule of ruling amounts for contributions to a nuclear decommissioning fund. The ruling allows…
PLR 1142007: IRS approves nuclear decommissioning deduction and ruling schedules
The IRS approved a nuclear plant owner's requested schedule of deduction amounts and revised schedule of ruling amounts for contributions to a nuclear decommissioning fund. The ruling permits a…
PLR 1142006: IRS approves tax treatment for a public retiree health benefits trust
The IRS ruled that a trust established by a state to fund health benefits for retired state and education-board employees performs an essential governmental function. Its income therefore accrues to…
PLR 1142005: IRS treats wind-farm battery storage as energy property
The IRS ruled that a battery storage device used with a wind farm is part of the qualified property of a qualified investment credit facility under IRC § 48(a)(5). The taxpayer may therefore claim…
PLR 1142004: IRS grants extra time to file an accounting-method change request
The IRS granted a taxpayer additional time to file Form 3115 with a federal income tax return. The form requested permission to change the taxpayer's accounting method for advance payments under the…
PLR 1142003: IRS approves a corporate liquidation and spin-off reorganization
The IRS approved the federal tax treatment of a proposed corporate separation involving complete liquidations of two subsidiaries, a contribution of assets to a newly formed controlled corporation,…
PLR 1142002: IRS approves a governmental deferred compensation plan
The IRS approved a restated deferred compensation plan maintained by a municipal corporation as an eligible governmental plan under IRC § 457(b). The ruling confirms that properly deferred…
CCA 1142001: Chief Counsel addresses federal tax lien priority over assigned mortgages
Chief Counsel advised that a properly recorded mortgage retains priority over a later-filed federal tax lien even when a subsequent assignment of the mortgage was not recorded before the lien…
PLR 1141023: IRS approves treatment of a collectively bargained welfare fund
The IRS ruled that a trust funding retiree health, life insurance, and disability benefits is a separate welfare benefit fund maintained under a collective bargaining agreement. The ruling is based…
PLR 1141022: IRS waives the 60-day IRA rollover deadline after a medical hardship
The IRS waived the 60-day deadline for a taxpayer who accidentally deposited an IRA distribution into a non-IRA account while dealing with a medical condition that impaired her ability to manage…
IRS 1141021: Exemption denied to fee-based consulting and telecommunications organization
The IRS finalized its denial of tax-exempt status under IRC section 501(c)(3) after the organization did not protest a proposed adverse determination within 30 days. The organization planned to…
CCA 1141020: Form 872 must expressly extend the limitations period for a section 6707A penalty
This Chief Counsel Advice addresses how IRS personnel should extend the period of limitations for assessing the section 6707A penalty. It states that a Form 872 for the underlying income tax does…
CCA 1141019: TEFRA treatment of unreported partnership asset characterizations
This Chief Counsel Advice discusses how section 6222 applies when a partner reports an item inconsistently with a TEFRA partnership return or fails to file a notice of inconsistent treatment. It…
CCA 1141018: Aircraft fractional-ownership management fees are taxable transportation charges
This Chief Counsel Advice concludes that monthly management fees paid by an aircraft fractional owner are amounts paid for taxable transportation under IRC section 4261(a). The advice reasons that…
CCA 1141017: IRS advice on summonses for ISP email contents and subscriber records
The Office of Chief Counsel considered whether the IRS could use an administrative summons to obtain email contents and related records from an internet service provider while pursuing tax…
PLR 1141016: IRS grants more time to make a mark-to-market election for PFIC stock
A domestic investment fund asked for more time to make a mark-to-market election for passive foreign investment company stock it held indirectly through a foreign fund. The election form was…
PLR 1141015: IRS grants more time to make a mark-to-market election for PFIC stock
A domestic investment fund asked for more time to make a mark-to-market election for passive foreign investment company stock it held indirectly through a foreign fund. The election form was…
PLR 1141014: IRS grants more time to make a mark-to-market election for PFIC stock
A domestic investment fund asked for more time to make a mark-to-market election for passive foreign investment company stock it held indirectly through a foreign fund. The election form was…
PLR 1141013: Transportation income qualifies under the publicly traded partnership rules
A publicly traded partnership asked whether income from transporting materials from and to refineries would be qualifying income under the publicly traded partnership rules. The partnership and its…
PLR 1141012: Cross-border merger qualifies for a conditional section 367 exception
A domestic publicly traded corporation and a foreign publicly traded corporation proposed combining under a newly formed foreign holding company. The IRS addressed whether U.S. shareholders…
PLR 1141011: Cross-border merger qualifies for a conditional section 367 exception
A domestic publicly traded corporation and a foreign publicly traded corporation proposed combining under a newly formed foreign holding company. The IRS addressed whether U.S. shareholders…
PLR 1141010: IRS grants more time to elect consolidated return filing
A corporate parent and its includible subsidiaries missed the deadline to elect to file a consolidated federal income tax return. The IRS found that the group acted reasonably and in good faith…
PLR 1141009: IRS grants more time to elect expiration of a subsidiary's loss carryovers
A parent of a consolidated group asked for more time to elect to treat a subsidiary's separate-return loss carryovers as expiring before the subsidiary joined the group. The election was not…
PLR 1141008: IRS grants more time to elect expiration of a subsidiary's loss carryovers
A parent of a consolidated group asked for more time to elect to treat a subsidiary's separate-return loss carryovers as expiring before the subsidiary joined the group. The election was not…
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.