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 201135009: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. The company filed Form 973 with its return but omitted Forms 972 for its consenting…
PLR 201135008: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. The company filed Form 973 with its return but omitted Forms 972 for its consenting…
PLR 201135007: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. It filed Form 973 with its return but omitted Forms 972 for its consenting shareholders,…
PLR 201135006: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. It filed Form 973 with its return but omitted Forms 972 for its consenting shareholders,…
PLR 201135005: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. It filed Form 973 with its return but omitted Forms 972 for its consenting shareholders,…
PLR 201135004: IRS allows a late S corporation election after reasonable cause was shown
A corporation asked the IRS to treat an S corporation election as timely even though it did not file Form 2553 by the required deadline. The IRS concluded that the corporation had reasonable cause…
PLR 201135003: IRS grants more time to elect an extended net operating loss carryback
The common parent of a consolidated group asked for more time to elect an extended carryback period for a consolidated net operating loss incurred in a prior year. The group had missed the deadline…
PLR 201135002: IRS approves a REIT's two-class stock structure and related fees
A proposed real estate investment trust asked whether issuing retail and institutional classes of common stock with different distribution fees would create preferential dividends, affect its REIT…
PLR 201135001: IRS treats income and gain from commodity-linked notes as qualifying RIC income
A regulated investment company asked whether income and gain from two commodity-linked notes would count as qualifying income under the RIC gross-income test. The notes were described as hybrid…
PLR 201134026: IRS waives the 60-day IRA rollover deadline after bank error
A taxpayer asked the IRS to waive the 60-day deadline for rolling an IRA distribution into another IRA. The taxpayer said bank representatives repeatedly advised her to wait to deposit the…
PLR 201134025: IRS waives rollover deadlines after financial advisor fraud
A taxpayer received distributions from two IRAs intending to place the funds into an IRA annuity. The taxpayer says a financial advisor unlawfully deposited the combined amount into the advisor's…
IRS written determination 201134024: contingent set-aside approved during foundation litigation
A private nonoperating foundation asked to approve a contingent set-aside for amounts it could not distribute while a court decided which hospital would succeed to a beneficiary's interest under its…
IRS written determination 201134023: school property approved for charitable foundation purposes
A private foundation planned to use a wholly owned disregarded entity to acquire land, build a school, and lease the property to an unrelated public charity for a nominal rent. The foundation asked…
PLR 201134022: IRS grants more time to make a low-income housing credit election
A taxpayer asked for more time to make the § 42(g)(1) election for a low-income housing project. The taxpayer had placed the project in service but inadvertently failed to make a timely, correct…
PLR 201134021: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. It filed Form 973 with its return but omitted Forms 972 for its consenting shareholders,…
PLR 201134020: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. It filed Form 973 with its return but omitted Forms 972 for its consenting shareholders,…
PLR 201134019: IRS grants more time for a regulated investment company to make a consent dividend election
A regulated investment company asked for more time to make a consent dividend election for a prior tax year. It filed Form 973 with its return but omitted Forms 972 for its consenting shareholders,…
CCA 201134018: Chief Counsel advises that an amended-return abatement cannot be reinstated after the assessment period expires
Chief Counsel considered an assessment that the Service abated after taxpayers filed an amended return reporting a lower liability. The advice concluded that the abatement was a substantive…
PLR 201134017: Transfer of trust assets preserves GST status and avoids gift tax and gain
A taxpayer asked whether a special trustee could move assets from one family trust into a new trust for the same family beneficiary and descendants. The IRS ruled that the receiving trust would keep…
PLR 201134016: IRS grants late S corporation election relief for reasonable cause
A corporation missed the deadline to elect S corporation status and asked the IRS to treat the election as timely. The IRS found reasonable cause for the late filing and ruled that the corporation…
PLR 201134015: Federal department liable for employee FICA tax after international transfer
A federal department transferred employees to international organizations under 5 U.S.C. § 3582, and the employees' services met the conditions for FICA employment under IRC § 3121(y). The…
PLR 201134014: CFC subpart F income qualifies as RIC income
A regulated investment company planned to invest through a wholly owned foreign subsidiary that would hold commodity-related investments and other securities. The fund asked whether its share of the…
PLR 201134013: IRS grants late entity-classification election relief
A foreign entity that had been treated consistently as disregarded for federal tax purposes failed to file its entity-classification election on time. The IRS found that the taxpayer acted…
PLR 201134012: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134011: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134010: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134009: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134008: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134007: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134006: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134005: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134004: IRS grants extra time for a consent dividend election
A regulated investment company failed to attach required shareholder consent forms to its return for a consent dividend election. The IRS found that the taxpayer had acted reasonably and in good…
PLR 201134003: IRS grants more time to elect a current deduction for drilling costs
A privately owned corporation incurred intangible drilling and development costs in its oil and gas business but did not elect to deduct those costs currently on its first relevant tax return. Its…
PLR 201134002: IRS treats an S corporation election as continuing after an inadvertent termination
A corporation's S corporation election terminated when an ineligible shareholder acquired its stock. The corporation represented that the termination was inadvertent, that the stock was returned to…
PLR 201134001: IRS grants more time to waive a consolidated group's loss carryback
A parent company failed to timely file an election to relinquish the entire carryback period for its consolidated group's net operating loss. The IRS found that the parent acted reasonably and in…
IRS revokes exemption for a small property and casualty insurance company
The IRS revoked an insurance company's exemption under IRC section 501(c)(15) after determining that its gross receipts exceeded the applicable limitation. The examination report said the…
PLR 201133015: IRS waives the 60-day IRA rollover deadline
An individual missed the 60-day deadline to roll an IRA distribution into a new IRA after a bank employee gave incorrect information about the rollover period. The individual represented that the…
PLR 201133014: IRS waives the 60-day deadline for an IRA rollover
An individual received a partial IRA distribution and missed the 60-day rollover deadline after a financial advisor deposited the funds into a joint non-IRA account. The taxpayer represented that…
PLR 201133013: IRS addresses a charity's conversion to private foundation status
A supporting organization sought to convert from public charity status to private foundation status while making a series of grants to the charity it supported. The IRS ruled that the conversion…
PLR 201133012: Charity can convert a supporting fund to a private foundation
An existing public charity asked whether a supporting fund could convert to private foundation status and make promised payments to the charity as part of that conversion. The IRS ruled that the…
IRS determination 201133011: Organization denied exemption as a section 501(c)(25) entity
The IRS issued a final adverse determination to an organization that described itself as a broker-dealer, accounts manager, clearinghouse, and private-to-private lending institution. The…
Alternative fuel credits for anaerobic digestion products
Chief Counsel advised on whether substrate and raw biogas from an anaerobic digestion process qualify for alternative fuel or alternative fuel mixture credits. The advice concludes that substrate…
PLR 201133009: Taxpayer granted more time to elect deductions for drilling costs
The IRS granted a taxpayer an extension of time to make an election under section 263(c) to deduct intangible drilling and development costs. The taxpayer had not made the election on time and…
PLR 201133008: Parent granted more time to file a consolidated return election
The IRS granted a parent corporation and its affiliated group more time to elect consolidated return treatment after the group failed to file the election by the deadline. The ruling requires the…
PLR 201133007: Division of grandfathered trusts approved without adverse tax consequences
The IRS approved a proposal to divide two irrevocable trusts created before September 25, 1985 into separate subtrusts for different descendants. The IRS ruled that the division would preserve the…
PLR 201133006: Initial transfer to a new REIT received nonrecognition treatment
The IRS ruled on a proposed restructuring in which a partnership and a tax-exempt trust would transfer their LLC interests to a newly formed entity that would elect REIT status. The partnership and…
PLR 201133005: Late GST exemption allocation granted with transfer-date effect
The IRS granted a taxpayer 120 additional days to allocate generation-skipping transfer tax exemption to an earlier transfer to an irrevocable trust. The taxpayer’s professionals had failed to make…
PLR 201133004: Trust reformation approved for charitable remainder unitrust
The IRS approved a court-ordered reformation of a trust from a net income with makeup charitable remainder unitrust to a standard charitable remainder unitrust. The ruling states that the trust was…
PLR 201133003: Corporate spin-off received favorable section 355 rulings
The IRS ruled on a completed spin-off in which a distributing corporation transferred the stock of its controlled subsidiary to its parent. The ruling confirms nonrecognition of gain or loss for the…
PLR 201133002: Foreign entity granted more time to elect partnership status
The IRS granted a foreign eligible entity 120 additional days to file Form 8832 and elect partnership classification for federal tax purposes. The entity had failed to make the election by the…
PLR 201133001: Regulated investment company granted more time for consent dividend election
The IRS granted a regulated investment company 60 additional days to complete a consent dividend election for a prior tax year. The company had filed Form 973 but had not attached the required Forms…
Determination 201132030: IRS revoked a credit counseling organization's section 501(c)(3) exemption
The IRS revoked the organization's section 501(c)(3) exemption, effective January 1, 2001, and concluded that contributions to it were not deductible under section 170. The organization offered…
PLR 201132029: IRS approved a state retirement system's governmental excess benefit arrangement
The IRS ruled that a state retirement system's excess benefit arrangement qualified under section 415(m). The arrangement supplements benefits from a defined benefit plan when section 415(b) limits…
PLR 201132028: IRS approved a governmental excess benefit arrangement for state employees
The IRS ruled that a state retirement system's proposed excess benefit arrangement qualified under section 415(m). The arrangement supplements benefits from a defined benefit plan when section…
PLR 201132027: IRS approved a private foundation's transfer of all assets to a successor corporation
The IRS ruled that a charitable trust could transfer all of its assets and operations, without consideration, to a state not-for-profit corporation that would seek recognition as a section 501(c)(3)…
PLR 201132026: IRS approved a foundation's scholarship grant-making procedures
The IRS approved a private foundation's procedures for awarding scholarships to African American high school students who live in the redacted state and demonstrate financial need, academic ability,…
PLR 201132025: IRS approved a fellowship grant-making program for rural community leadership
The IRS approved a private foundation's fellowship grant-making procedures under section 4945(g)(3). The fellowship is intended to strengthen community-building skills and rural community vitality…
PLR 201132024: IRS approved expanded scholarship grant-making procedures
The IRS approved a private foundation's expansion of an existing scholarship program under section 4945(g)(1). The expanded program will support single mothers pursuing higher education, financially…
CCA 201132023: IRS advised that relevant fuel-use factors may determine a dyed-fuel penalty
Chief Counsel Advice addressed how the IRS may determine the amount of dyed fuel held for a taxable use when assessing a penalty under IRC § 6715(a)(2). The advice stated that the Service may…
CCA 201132022: IRS advised that recognized built-in losses above the section 382 limit carry forward separately
Chief Counsel Advice addressed whether a corporation with no taxable income before recognized built-in losses could include all of those losses in its net operating loss calculation. The advice…
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.