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 1127011: IRS approves continued ownership of a wholly owned company with passive income
A private foundation asked whether its continued ownership of all the stock of a related company would create excess business holdings under IRC § 4943. The company would receive passive income from…
PLR 1127010: IRS excludes job-related disability benefits from employee income
An employer asked how disability benefits under its plan should be treated for federal income tax purposes. The plan paid employees who suffered job-related injuries, illnesses, or occupational…
PLR 1127009: IRS grants more time to allocate generation-skipping transfer tax exemptions
A married couple created an irrevocable trust for their child and more remote descendants but did not file gift tax returns or allocate their generation-skipping transfer tax exemptions to their…
PLR 1127008: IRS grants late-election relief for LLC classification and S corporation status
An LLC asked for relief after it failed to timely file its entity classification election and S corporation election. The IRS granted 120 days to file Form 8832 to elect association treatment for…
PLR 1127007: IRS excludes job-training payments from employees' income
A company asked whether payments from a federal job-training grant, used for employee tuition, books, training expenses, career fairs, and job-search assistance, would be taxable to the employees.…
PLR 1127006: IRS approves alcohol fuel mixture credits for fuel produced abroad and used in the United States
An oil company asked whether ethanol used to produce E-10 fuel outside the United States could qualify for the alcohol fuel mixture credit when the fuel was ultimately used in the United States. The…
PLR 1127005: IRS provides relief for an incomplete S corporation election
A corporation timely elected S corporation status, but its shareholder trust did not file the required Qualified Subchapter S Trust election. The IRS concluded that the S corporation election was…
PLR 1127004: IRS approves a multi-step corporate reorganization and partnership treatment
A publicly traded parent company proposed a multi-step restructuring involving a wholly owned subsidiary and a partnership holding one of the subsidiary's business lines. The subsidiary would…
PLR 1127003: IRS grants more time to waive a consolidated NOL carryback period
A consolidated corporate group intended to elect to relinquish the entire carryback period for a consolidated net operating loss but failed to file a valid election on time. The IRS found that the…
PLR 1127002: IRS grants more time for an extended consolidated NOL carryback election
A consolidated corporate group failed to timely file an election to carry a net operating loss back for an extended period under IRC § 172(b)(1)(H). The IRS found that the group reasonably relied on…
CCA 1127001: Chief Counsel classifies several school vehicle types as automobile buses
Chief Counsel advised the IRS Excise Tax division on whether five types of school-related vehicles were “automobile buses” for purposes of the gasoline tax payment rule in IRC § 6421(b)(1). It…
PLR 1126041: IRS declines to waive the 60-day IRA rollover requirement
A taxpayer received distributions from two IRAs and placed the funds into non-IRA certificates of deposit after relying on instructions from a financial institution representative. The taxpayer…
IRS determination 1126040: IRS revokes exemption for a fraternal organization operating a gaming club
The IRS revoked an organization's exemption after finding that it did not qualify as a fraternal beneficiary society under IRC § 501(c)(8). The organization operated a private club with video…
IRS determination 1126039: IRS denies exemption to health supplement research organization
The IRS denied exemption under IRC § 501(c)(3) to an organization that planned to research health maintenance and sell customized vitamin supplements. The organization also planned seminars and…
IRS determination 1126038: IRS denies insurance company exemption for concentrated risk
The IRS denied exemption under IRC § 501(c)(15) because the organization did not have enough insureds to create an adequate premium-pooling base. The IRS found that the organization's risks were too…
IRS determination 1126037: IRS denies exemption to organization formed to route grants to a related business
The IRS denied exemption under IRC § 501(c)(3) to an organization formed after a grant-writing company told its founder that a nonprofit was needed to obtain grant funding. The organization planned…
IRS determination 1126036: IRS denies exemption because an insurer's risks were too concentrated
The IRS denied exemption under IRC § 501(c)(15) to a foreign insurance company that elected under IRC § 953(d) to be treated as a domestic corporation. The company wrote insurance-type contracts and…
IRS determination 1126035: IRS revokes exemption after organization stops operating
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1 of a redacted year. The organization had operated a group home for troubled children, but its corporate status…
IRS determination 1126034: IRS revokes exemption and identifies private-foundation expenditures as taxable
The IRS revoked a private foundation's exemption under IRC § 501(c)(3) after the foundation failed to provide books, records, and information needed to establish its exempt activities. The IRS also…
PLR 1126033: IRS approves a private foundation's scholarship grant procedure
The IRS approved a private foundation's procedures for awarding scholarships to academically qualified graduates of a redacted school who attend or plan to attend a college or university in a…
PLR 1126032: IRS approves a private foundation's college scholarship program
The IRS approved a private foundation's procedures for awarding scholarships to students who are U.S. citizens, live in a redacted location, attended high school in another redacted location, and…
PLR 1126031: IRS approves a fellowship program for graduate research
The IRS approved a private foundation's fellowship program for advanced doctoral students whose dissertations address the foundation's work concerning high-achieving students from lower-income…
TAM 1126030: “It is my desire” created mandatory specific bequests
The IRS addressed whether wording in a decedent's will created specific bequests to the decedent's children or merely expressed a nonbinding wish. The will said “it is my desire” that certain…
CCA 1126029: Refundable AMT credit was not limited by § 383 without regular tax liability
Chief Counsel advised that § 383 did not limit a taxpayer's refundable alternative minimum tax credit generated by a § 168(k)(4) election. The taxpayer had experienced a § 382 ownership change, had…
PLR 1126028: Late S corporation election was treated as timely
The IRS considered a corporation's request to be treated as an S corporation from its intended effective date, even though it did not timely file Form 2553. The IRS found that the corporation had…
PLR 1126027: Extension granted to make a late § 338(g) election
The IRS granted a parent company an extension of time to make a § 338(g) election for a subsidiary's acquisition of a foreign target's stock. The election was not filed by its deadline because the…
PLR 1126026: Taxpayers received more time to elect a single rental real estate activity
The IRS granted married taxpayers an extension to make an election treating all of their rental real estate interests as one rental real estate activity. They had filed a joint return without the…
PLR 1126025: Permission granted for an early S corporation re-election
The IRS allowed a corporation whose S corporation election had terminated to re-elect S corporation status before the usual five-year waiting period ended. A majority shareholder who had not owned…
PLR 1126024: LLC received more time to elect partnership classification
The IRS granted a limited liability company an extension to file Form 8832 and elect to be classified as a partnership for federal tax purposes. The company intended to make the election effective…
PLR 1126023: Foreign corporation domestication qualified as a reorganization
The IRS ruled on a foreign corporation's domestication as a new domestic corporation owned by two trusts. It concluded that the domestication qualified as an F reorganization and addressed the…
PLR 1126022: Late S corporation election was treated as timely
The IRS considered a corporation's request to be treated as an S corporation from its intended effective date, even though it did not timely file Form 2553. The IRS found that the corporation had…
PLR 1126021: More time granted for a missed R&E expenditure election
The IRS granted a taxpayer more time to make a § 59(e) election to capitalize and deduct ratably certain research and experimentation expenditures incurred by a subsidiary. The taxpayer had prepared…
PLR 1126020: Redeeming bonds did not affect their tax-exempt interest
The IRS ruled that a corporation's proposed change from operating as a qualified scholarship funding corporation would not make interest on its bonds taxable. The corporation had redeemed all of the…
PLR 1126019: Extension granted for a tax-exempt controlled entity election
The IRS granted a corporation more time to elect not to be treated as a tax-exempt entity for purposes of the depreciation rules in § 168(h)(6). The corporation was owned by tax-exempt organizations…
PLR 1126018: Extension granted for a Canadian RRSP tax deferral election
The IRS granted a U.S. resident and citizen more time to elect under Rev. Proc. 2002-23 to defer U.S. federal income taxation on income accrued in Canadian Registered Retirement Savings Plans. The…
PLR 1126017: Late S corporation election was treated as timely
The IRS considered a corporation's request to be treated as an S corporation from its intended effective date, even though it did not timely file Form 2553. The IRS found that the corporation had…
PLR 1126016: Married taxpayers received more time to elect one rental real estate activity
Married taxpayers asked for more time to elect to treat all of their interests in rental real estate as one rental real estate activity. They had qualified to make the election but filed their joint…
PLR 1126015: Taxpayer received more time to file a signed Form 3115
A taxpayer asked for more time to attach a signed original Form 3115 to a timely filed federal income tax return after changing its accounting method for repair and maintenance costs. The taxpayer…
PLR 1126014: Consolidated group received more time to file a signed Form 3115
A parent corporation asked for more time to attach a signed original Form 3115 to a timely filed federal income tax return for members of its consolidated group. The group had filed duplicate copies…
PLR 1126013: Married taxpayers received more time to make Canadian RRSP elections
Two taxpayers who had moved from Canada to the United States asked for more time to elect under Rev. Proc. 2002-23 to defer U.S. tax on income accrued in their Canadian Registered Retirement Savings…
PLR 1126012: Grain payments by a cooperative were treated as per-unit retains
A farmers’ cooperative asked whether cash payments it made to members and other participating patrons for grain qualified as per-unit retain allocations paid in money. The IRS concluded that the…
PLR 1126011: Settlement trust qualified for tax treatment and related deductions
A publicly traded corporation and related parties planned to resolve disputed tort and contract claims through a court-supervised trust. The IRS ruled that the trust would qualify as a qualified…
PLR 1126010: IRS approved tax treatment for a foreign corporate separation
A multinational affiliated group proposed contributing several foreign subsidiaries to a newly formed corporation and then distributing the new corporation’s stock to an existing foreign holding…
PLR 1126009: Inadvertent S corporation termination was disregarded
The IRS considered a corporation whose S corporation election was inadvertently terminated when an ineligible shareholder acquired its stock. The corporation represented that the termination was not…
PLR 1126008: Donors received more time to elect out of GST exemption allocation
Two spouses asked for more time to elect out of the generation-skipping transfer tax exemption’s automatic allocation rules for transfers to an irrevocable trust. The trust’s drafter had not…
PLR 1126007: Annuity-purchase provision did not disqualify a CRAT
A taxpayer planned to create a charitable remainder annuity trust funded with appreciated real property. The proposed trust would allow its trustee to use part of the trust assets to buy an annuity…
PLR 1126006: Reincorporation and merger received reorganization treatment
A foreign parent planned to integrate two domestic corporate groups. One group would reincorporate in another state, and a subsidiary of the parent would then merge into the newly formed corporation…
PLR 1126005: Late S corporation election treated as timely
A corporation intended to elect S corporation status for a specified tax year, but it did not timely file Form 2553. The IRS determined that the corporation had reasonable cause for the late…
PLR 1126004: Public retirement system trust income excluded and annual return not required
A public retirement system established a trust to reimburse qualified medical expenses for certain retired employees and their beneficiaries. The IRS concluded that providing these benefits was an…
PLR 1126003: Corporate reorganizations and related acquisitions approved
A parent company proposed a series of reorganizations and acquisitions to separate one business subgroup from the rest of its corporate group and sell that subgroup to a real estate investment…
PLR 1126002: Warrants and private-placement investors excluded from specified ownership-change rules
A corporation issued preferred stock and warrants to a shareholder in exchange for the shareholder’s existing stock, then planned to raise capital through private placements. The IRS ruled that the…
PLR 1126001: Late homeowners-association elections allowed for prior tax years
A homeowners association failed to file income tax returns or make the required elections for several tax years because its officers did not know about the filing requirements. The IRS determined…
PLR 1125047: Surviving spouse may roll inherited IRA proceeds into her own IRA
A surviving spouse received an individual retirement account through an estate and trust structure after the account owner’s death. The IRS ruled that the account would not be treated as an…
IRS determination 1125046: Scholarship grant procedures approved
A private foundation requested advance approval for a scholarship program that would provide financial assistance to students at qualifying educational institutions. The IRS determined that the…
IRS determination 1125045: Exemption denied for membership networking and homestay platform
The IRS issued a final adverse determination to an organization that operated a global membership website supporting online networking and member-arranged homestays. The organization sought…
IRS determination 1125044: Exemption denied for artists’ cooperative gallery
The IRS denied exemption under IRC § 501(c)(3) to an artists’ cooperative gallery that provided display and sales space for member artists. Although the organization conducted some educational…
PLR 1125043: Restructuring transfers preserve exemption and avoid unrelated business income
A public charity planned to transfer certain activities and assets to newly formed domestic and foreign for-profit subsidiaries, while retaining control and continuing its core educational and…
IRS determination 1125042: Online marketing and tuition assistance organization denied exemption
The IRS issued a final adverse determination to an organization that operated an online shopping website and earned commissions from affiliated retailers. The organization let shoppers direct those…
CCA 1125041: Last-chance summons letter should go to the taxpayer’s power of attorney
Chief Counsel advised that when a person subject to an IRS summons has a power of attorney, the Office of Chief Counsel’s last-chance letter should be sent to the power of attorney. The letter…
CCA 1125040: Section 1341 does not support the taxpayer’s refund request
Chief Counsel concurred that IRC § 1341 did not apply to the situation presented and that the taxpayer’s refund request should be denied. The advice states that the taxpayer did not meet either the…
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.