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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
CCA 1138045: IRS may abate excessive unpaid liability but cannot refund a paid amount
Chief Counsel Advice addressed whether the IRS could reduce an unpaid liability after a Tax Court case. The advice stated that the IRS retains authority under IRC § 6404(a)(1) to abate an unpaid…
CCA 1138044: An individual representative may substitute another representative on Form 2848
Chief Counsel Advice addressed whether a taxpayer can give a large firm the power to change the taxpayer's representative on Form 2848. The advice stated that a taxpayer may authorize an individual…
CCA 1138043: Section 6708 applies to list-maintenance failures before and after the 2004 amendments
Chief Counsel Advice addressed the effective scope of the penalty under IRC § 6708 for failing to maintain lists required by IRC § 6112(a). The advice concluded that section 6708 applies to every…
CCA 1138042: Incomplete filing can qualify as a timely informal refund claim
Chief Counsel Advice addressed whether an incomplete filing could preserve a refund claim. The advice stated that although the filing was not a valid formal claim, it was a valid and timely informal…
CCA 1138041: Separate excise-tax overpayment could not offset an expired unassessed liability
Chief Counsel Advice addressed whether an overpayment of one excise tax could be applied against an unassessed underpayment of a different excise tax for another period when the assessment period…
CCA 1138040: Recharacterizing qualified nonrecourse financing is a partnership item
Chief Counsel Advice addressed whether the characterization of financing as qualified nonrecourse financing is determined at the partnership level. The advice concluded that determining or…
CCA 1138039: One section 6707A penalty applies to an after-listed transaction
Chief Counsel Advice addressed the penalty under IRC § 6707A for an after-listed transaction. The advice stated that there is one reporting obligation and therefore one penalty for the transaction.…
CCA 1138038: Foreign professional contacting a U.S. revenue officer is representing in the United States
Chief Counsel Advice addressed where representation occurs when a foreign attorney or accountant contacts an IRS revenue officer in the United States. The advice stated that the representation is…
CCA 1138037: NFTL caption may identify a person as transferee, alter ego, and nominee
Chief Counsel Advice considered whether a Texas Notice of Federal Tax Lien could identify an entity or person as the nominee, alter ego, and/or transferee of another entity or person when the facts…
CCA 1138036: LLC member may serve as TEFRA tax matters partner without becoming an LLC manager
Chief Counsel Advice addressed whether an LLC member could be designated as the tax matters partner (TMP) for a TEFRA partnership audit without becoming a manager of the LLC. The advice stated that,…
CCA 1138035: Section 465(e) recapture may be asserted without a prior TEFRA proceeding
Chief Counsel Advice addressed the timing of a recapture under IRC § 465(e) in a TEFRA partnership matter. Relying on Roberts v. Commissioner, the advice stated that the IRS may assert the recapture…
CCA 1138034: Revenue Procedure 94-69 submissions are qualified amended returns, not only disclosure statements
Chief Counsel Advice addressed how to describe submissions made under Rev. Proc. 94-69. The advice stated that the submissions should not be called disclosure statements because they are a form of…
CCA 1138033: IRS considered disregarding an abusive trust arrangement
Chief Counsel Advice concerned a case that the authors believed involved an abusive trust arrangement. They stated that the IRS should possibly disregard the trust and disallow deductions for the…
CCA 1138032: Indemnity agreement for an erroneous refund must cap IRS liability
Chief Counsel Advice addressed a revised indemnity agreement connected with an erroneous refund. The advice stated that an agreement capping the IRS's liability at the refund amount complied with…
PLR 1138031: IRS grants late-election relief for a tax-exempt controlled entity
The IRS granted a corporation's request for more time to make an election under IRC § 168(h)(6)(F)(ii) to be treated as a taxable entity. The corporation was a tax-exempt controlled entity and…
PLR 1138030: IRS grants 30-day extension to file duplicate Forms 3115
The IRS granted a corporation more time to file duplicate Forms 3115 with the IRS national office after changing its accounting method under Rev. Proc. 2008-52. The taxpayer had timely filed the…
PLR 1138029: Cooperative crop payments qualify as per-unit retain allocations paid in money
The IRS ruled for a farmers' marketing cooperative on two questions about payments made to members for crops. The cash crop payments qualified as per-unit retain allocations paid in money under IRC…
PLR 1138028: 120-day extension to allocate GST exemption to trust transfers
The IRS granted a decedent's estate and the decedent's spouse 120 more days to allocate their generation-skipping transfer tax exemptions to a prior transfer to a trust. The taxpayers' adviser…
PLR 1138027: Trust modification to include adopted descendants did not trigger GST tax or a current gift
The IRS approved a proposed modification to an irrevocable trust so that legally adopted minors could qualify as descendants, except for the rule against perpetuities period. The family sought the…
PLR 1138026: 60-day extension to make a PFIC mark-to-market election
The IRS granted a domestic fund 60 more days to make a mark-to-market election under IRC § 1296 for stock of a passive foreign investment company. The election form had mistakenly been attached to…
PLR 1138025: 60-day extension to make a PFIC mark-to-market election
The IRS granted a domestic fund 60 more days to make a mark-to-market election under IRC § 1296 for stock of a passive foreign investment company. The election form had mistakenly been attached to…
PLR 1138024: 60-day extension to make a PFIC mark-to-market election
The IRS granted a domestic fund 60 more days to make a mark-to-market election under IRC § 1296 for stock of a passive foreign investment company. The election form had mistakenly been attached to…
PLR 1138023: IRS grants extra time to make a PFIC mark-to-market election
A domestic fund indirectly held stock of a passive foreign investment company through a foreign partnership. The fund's tax adviser prepared the mark-to-market election under IRC § 1296, but…
PLR 1138022: IRS rules on four expense categories in a bankruptcy liquidation
A consolidated group filed for bankruptcy, sold substantially all of its assets to a new parent, and then liquidated. The taxpayer asked how to treat four categories of costs: ordinary operating…
PLR 1138021: Tax-free spin-off and related corporate reorganization steps
A parent corporation planned to separate one business into a newly formed controlled corporation. The proposed steps included contributions, distributions, a debt exchange, and a pro rata…
PLR 1138020: IRS grants extra time to file a branch profits tax waiver
A foreign corporation that had completely terminated its U.S. business was required to file Form 8848 to extend the assessment period for branch profits tax. Confusion among the corporation's tax…
PLR 1138019: IRS grants extra time to file a branch profits tax waiver
A foreign corporation that had completely terminated its U.S. business was required to file Form 8848 to extend the assessment period for branch profits tax. Confusion among the corporation's tax…
PLR 1138018: IRS permits a retroactive QEF election for an indirect PFIC investment
A partnership-owned shareholder indirectly invested in a foreign company that became a passive foreign investment company after earning interest income. The shareholder did not make a qualified…
PLR 1138017: IRS permits a retroactive QEF election after an unintended PFIC classification
A shareholder indirectly invested in a foreign company that unexpectedly became a passive foreign investment company after interest income arose on deposited share capital. The shareholder's tax…
PLR 1138016: IRS grants extra time to elect the 60 percent low-income housing set-aside
A taxpayer failed to make the intended IRC § 42(g)(1)(B) election for a low-income housing project. The election uses a 40 percent minimum set-aside for units occupied by residents whose income is…
PLR 1138015: IRS rules that bankruptcy asset-sale losses are deductible and the transfers are not G reorganizations
A privately held corporation and certain affiliates planned to transfer assets as part of a Chapter 11 reorganization. The taxpayer asked whether the transfers would qualify as section 368(a)(1)(G)…
PLR 1138014: IRS excludes a public entity's retiree-benefit trust income under section 115
A local-government entity established a trust to fund health and welfare benefits for its retired employees and their spouses and dependents. The entity asked whether the trust's investment income…
PLR 1138013: IRS allows a late S corporation election after finding reasonable cause
A corporation intended to elect S corporation status for a specified tax year but did not timely file Form 2553. The corporation asked the IRS for relief under IRC § 1362(b)(5). The IRS found…
PLR 1138012: IRS grants extra time to elect U.S. tax deferral for a Canadian retirement plan
A U.S. resident owned a Canadian Registered Retirement Savings Plan and had not made the election required to defer U.S. tax on income accruing in the plan under Article XVIII(7) of the U.S.-Canada…
PLR 1138011: IRS grants extra time to make a built-in-loss basis election
A business trust and its corporate subsidiary made a transfer intended to qualify under IRC § 351, but they did not timely make the joint election under § 362(e)(2)(C) to allocate built-in losses by…
PLR 1138010: IRS grants extra time for an LLC to elect corporate tax treatment
A limited liability company intended to be treated as an association taxable as a corporation for federal tax purposes but did not timely file Form 8832. The company asked for relief under Treas.…
PLR 1138009: IRS grants extra time for a foreign LLC to elect disregarded-entity status
A foreign eligible entity wholly owned by another entity intended to be treated as a disregarded entity but did not timely file Form 8832. The owner asked for relief under Treas. Reg. § 301.9100-3.…
PLR 1138008: IRS grants relief for a late S corporation election
A corporation intended to be treated as an S corporation from its formation date but did not timely file the election. The corporation asked for relief under IRC § 1362(b)(5). The IRS found…
PLR 1138007: IRS grants extra time to elect out of the section 382(l)(5) limitation
A loss corporation underwent an ownership change while under the jurisdiction of a bankruptcy court. The corporation intended to elect out of the special section 382(l)(5) rules but did not timely…
PLR 1138006: IRS confirms a public employer's pension plan can exclude participating services from FICA
A political subdivision maintained a defined benefit plan for certain employees and asked whether the plan qualified as a retirement system under IRC § 3121(b)(7)(F). It also asked whether services…
PLR 1138005: IRS grants extra time for a foreign entity to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. The entity asked for relief under Treas. Reg. § 301.9100-3. The IRS…
PLR 1138004: IRS grants extra time to elect U.S. tax deferral for a Canadian RRSP
A former Canadian resident who became a U.S. resident owned a Canadian Registered Retirement Savings Plan and had not made the election to defer U.S. tax on income accrued in the plan. The taxpayer…
PLR 1138003: IRS grants more time to elect general asset accounts for depreciable property
A parent corporation and four wholly owned subsidiaries asked for more time to elect general asset accounts for depreciable property. The taxpayers had used the general asset account rules when…
PLR 1138002: IRS treats cooperative grain payments as per-unit retain allocations for section 199 purposes
A farmers' cooperative asked how cash payments for grain purchased from its members should be treated under the cooperative tax rules and for the section 199 domestic production activities…
PLR 1138001: IRS grants more time to elect the alternative depreciation system
A limited partnership asked for more time to elect the alternative depreciation system for real and personal depreciable property placed in service during a specified taxable year. The taxpayer had…
IRS approves a nonpartisan voter-registration program under section 4945(f)
The IRS determined that an exempt organization could qualify under section 4945(f) for an exception concerning grants supporting nonpartisan voter-registration activities. The organization planned…
CCA 1137011: IRS may accept electronically signed certificates as a business decision
Chief Counsel Advice addressed whether certificates used in fuel transactions must bear original ink signatures or may use faxed, scanned, digital, or electronic signatures. The advice concluded…
PLR 1137010: IRS grants more time to elect disregarded-entity treatment
A foreign eligible entity asked for more time to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended to make the election effective on a…
PLR 1137009: IRS grants more time to allocate generation-skipping transfer tax exemption
A taxpayer transferred stock to an irrevocable trust for a child and descendants but did not allocate generation-skipping transfer tax exemption on the timely filed gift tax return. The omission…
PLR 1137008: IRS allows reasonable expense charges in a life insurance policy's deemed cash surrender value
A stock life insurance company asked whether reasonable expense charges could be taken into account when calculating a universal life insurance policy's deemed cash surrender value for the section…
PLR 1137007: IRS grants more time to make a mark-to-market election for PFIC stock
A domestic fund indirectly held stock of a passive foreign investment company through a foreign fund. The fund's tax advisor prepared the section 1296 mark-to-market election for the wrong…
PLR 1137006: IRS grants more time to make a mark-to-market election for PFIC stock
A domestic fund indirectly held stock of a passive foreign investment company through a foreign fund. Its tax advisor prepared the section 1296 mark-to-market election for the wrong partnership,…
PLR 1137005: IRS rules that oilfield fluid services produce qualifying income
A limited partnership planned to provide fluids, storage, transportation, heating, and water treatment services for oil and natural gas wells. The partnership asked whether income from those…
PLR 1137004: IRS excludes interest rate swap income from a REIT's gross income tests
A real estate investment trust asked how income from an interest rate swap would count under the 95-percent and 75-percent gross income tests. The swap was used to manage interest-rate risk…
PLR 1137003: IRS grants more time to elect corporate tax classification
A limited liability company intended to be classified as an association taxable as a corporation for federal tax purposes but did not timely file Form 8832. The company asked for an extension of…
PLR 1137002: IRS treats an inadvertent S corporation termination as continuing
A corporation's S corporation election terminated when all of its stock was acquired by an ineligible shareholder. The corporation represented that the termination was inadvertent, was not motivated…
PLR 1137001: IRS grants more time to allocate GST exemption to trust transfers
A taxpayer and spouse made several transfers to an irrevocable trust and consented to split the gifts for gift tax purposes. Their accountant allocated GST exemption to the first two transfers but…
PLR 1136038: IRS waives the 60-day IRA rollover deadline
An IRA owner tried to move a distribution into another IRA investment but followed incorrect instructions from a financial advisor, causing the amount to be deposited into a non-IRA account. The IRS…
PLR 1136037: IRS waives the 60-day IRA rollover deadline
An IRA owner received a distribution and intended to roll it into another IRA, but a financial advisor deposited it into a non-IRA account. The IRS found that the missed 60-day deadline resulted…
PLR 1136036: IRS approves a five-year pension-plan amortization extension
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities as of June 1, 2010. The extension applied to the eligible amortization charge bases identified…
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.