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 1124010: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 1124009: IRS grants late election relief for a foreign entity
The IRS granted a foreign entity 120 additional days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by a parent and had intended to…
PLR 1124008: IRS approves trust's annuity contract rulings
The IRS ruled on a trust's plan to buy flexible premium deferred annuity contracts for several individual beneficiaries. The contracts would be held by the trust during the life of the surviving…
PLR 1124007: IRS grants late S corporation election relief
The IRS granted a corporation relief for failing to make an S corporation election on time. The taxpayer intended the election to be effective on a specified date but did not timely file Form 2553.…
PLR 1124006: IRS grants late GST exemption allocation relief
The IRS granted a married couple 120 additional days to allocate their available generation-skipping transfer tax exemptions to transfers made to an irrevocable trust. The couple had timely filed…
PLR 1124005: IRS grants late S corporation election relief
The IRS ruled that a corporation may be treated as an S corporation effective on its incorporation date, even though its election was not timely filed. The IRS found reasonable cause for the late…
PLR 1124004: IRS approves proportional treatment of antitrust settlement deductions
The IRS ruled on how an antitrust settlement should be divided for purposes of the deduction limits in § 162(g). The taxpayer had pleaded guilty to a limited antitrust violation but later settled…
PLR 1124003: IRS grants late election-out relief for GST exemption allocation
The IRS granted spouses 120 additional days to elect out of the automatic allocation of generation-skipping transfer tax exemption to transfers made to an irrevocable trust. The trust instrument did…
PLR 1124002: IRS grants late S corporation election relief
The IRS granted a corporation relief for failing to make an S corporation election on time. The corporation intended to be treated as an S corporation effective on its incorporation date, but the…
PLR 1124001: IRS grants relief for late taxable REIT subsidiary elections
The IRS granted several REIT-related companies and a subsidiary an extension of time to make elections treating the subsidiary as a taxable REIT subsidiary. The elections were not timely filed…
PLR 1123050: IRS partially waives excise tax for a late pension-plan notice
The IRS partially waived the excise tax that applied after a tax-exempt social service agency failed to timely send a section 204(h) notice when it converted a money purchase pension plan to a…
PLR 1123049: IRS approves a five-year pension-plan amortization extension
The IRS approved a request for a five-year extension of the period for amortizing a pension plan's unfunded liabilities. The extension applies to the eligible amortization charge bases identified in…
PLR 1123048: IRS declines a late rollover waiver after the beneficiary's death
The IRS declined to waive the 60-day rollover requirement for a surviving spouse who sought to move her deceased husband's plan distribution into a tax-deferred account in her own name. The husband…
IRS denies a request to change a social-welfare group's exemption to section 501(c)(3)
The IRS issued a final adverse determination denying a national organization's request to modify its tax-exempt status from section 501(c)(4) to section 501(c)(3). The organization described…
IRS declines a harassment-campaign exception for an exempt organization
The IRS determined that an exempt organization was not the subject of a harassment campaign under section 6104(d)(4). The organization sought relief from producing certain financial and tax…
PLR 1123045: IRS approves tax treatment for a hospital fitness center
The IRS ruled that a hospital's medical rehabilitation and fitness center furthered the hospital's exempt purposes. The center offered rehabilitation, physical therapy, health and wellness…
PLR 1123044: IRS approves endowment-pool treatment for charitable trusts
The IRS approved a university's proposed treatment of investments by two charitable remainder trusts in the university's general endowment pool. The IRS ruled that issuing, holding, redeeming, and…
PLR 1123043: IRS approves capital and unrelated-business-income treatment for endowment pool units
The IRS approved a university's proposed investment of a charitable remainder unitrust in units of the university's general endowment pool. It ruled that the pool-unit arrangement, distributions,…
PLR 1123042: IRS approves capital and unrelated-business-income treatment for endowment pool units
The IRS approved a university's proposed investment of a charitable remainder unitrust in units of the university's general endowment pool. It ruled that the pool-unit arrangement, distributions,…
IRS finalizes denial of section 501(c)(3) group-ruling modification for subordinate clubs
The IRS finalized its adverse determination that subordinate clubs in a group ruling did not qualify for exemption under section 501(c)(3). The clubs remained exempt under section 501(c)(4), but…
IRS revokes section 501(c)(19) exemption for a veterans organization operating a public bar
The IRS revoked a veterans organization's section 501(c)(19) tax exemption effective on the date stated in the final letter. The organization operated a bar that was open to members and the general…
IRS revokes section 501(c)(3) exemption after organization fails to provide examination records
The IRS revoked an organization's section 501(c)(3) exemption after repeated requests for examination information went unanswered. The organization did not provide records needed to establish that…
PLR 1123038: IRS treats a rural telephone cooperative's cellular-network sale gain as patronage-sourced income
The IRS ruled that gain from a rural telephone cooperative's sale of its interest in a cellular-services enterprise was patronage-sourced income. The cooperative had invested in the enterprise to…
PLR 1123037: IRS allows a cooperative to surrender its 501(c)(12) exemption by filing a final Form 990
An electric generation and transmission cooperative exempt under IRC § 501(c)(12) asked whether it could voluntarily surrender its exemption and operate as a taxable, for-profit cooperative by…
PLR 1123036: IRS approves a nonprofit's restructuring but declines its public-charity reclassification request
An educational nonprofit asked whether it could transfer some activities and assets to for-profit subsidiaries without losing its exemption under IRC § 501(c)(3). It also asked whether income from…
PLR 1123035: IRS allows an electric cooperative to surrender its 501(c)(12) exemption by filing a final Form 990
An electric distribution cooperative exempt under IRC § 501(c)(12) asked whether it could voluntarily surrender its exemption and operate as a taxable, for-profit cooperative by filing a final Form…
CCA 1123034: Three-year assessment limit applies to the section 6695A appraiser penalty
This Chief Counsel Advice addresses the limitations period for the penalty imposed under IRC § 6695A on appraisers. It concludes that IRC § 6696(d) expressly requires the Service to assess that…
CCA 1123033: Partnership-level negligence determination can account for innocent managers' defenses
This Chief Counsel Advice addresses penalties asserted against a limited liability company treated as a partnership under the TEFRA rules. It states that the partnership appeared negligent, so the…
CCA 1123032: Surviving LLC should use Form 872 to extend the ASED
This Chief Counsel Advice addresses which form a surviving limited liability company should use to extend the assessment statute expiration date in a particular case. It agrees that the surviving…
CCA 1123031: In-laws are outside the listed family-member categories for section 4975(e)(6)
This Chief Counsel Advice identifies the family members included for purposes of IRC § 4975(e)(6). It lists the IRA owner's spouse, ancestors, lineal descendants, and spouses of lineal descendants.…
PLR 1123030: IRS approves tax treatment for a complex corporate split-off and related stock exchanges
A privately owned corporation asked about the federal tax consequences of separating a controlled business through a series of mergers, stock exchanges, a shareholder split-off, and debt exchanges.…
TAM 1123029: Overpayment interest runs through the tentative refund date after a Service-initiated adjustment
This Technical Advice Memorandum addresses the ending date for interest on an overpayment created by a Service-initiated general adjustment after an NOL carryback and tentative refund were later…
CCA 1123028: Separately stated communications fees generally belong in the communications excise tax base
This Chief Counsel Advice analyzes separately stated fees charged with communications services for purposes of the IRC § 4251 communications excise tax. It concludes that extended area service fees,…
CCA 1123027: Related-party organizer is the taxpayer and air carrier is the collector under section 4271
This Chief Counsel Advice addresses the taxpayer and collector for the communications excise tax on transportation of property by air under IRC § 4271. A parent company used separate related…
PLR 1123026: IRS grants a consolidated group extra time to elect an extended NOL carryback
A corporation serving as the common parent of a consolidated group failed to timely file an election for an extended carryback period for a consolidated net operating loss. The IRS granted the group…
PLR 1123025: IRS approves a foreign parent's U.S. business separation through a section 355 distribution
A foreign parent asked about separating one worldwide business from another through a U.S. contribution and distribution followed by a foreign spin-off. In the U.S. restructuring, a domestic…
PLR 1123024: IRS grants more time for Canada treaty elections on foreign retirement plans
Two people who became U.S. residents after living in Canada had not made the elections required to defer U.S. tax on income accrued in their Canadian RRSPs and a DPSP. The IRS granted them 60 days…
PLR 1123023: IRS restores S corporation treatment after an inadvertent trust-shareholder termination
An S corporation's election terminated when a revocable trust holding its shares remained in place after the two-year post-death period for a permitted trust shareholder. The successor trustees…
PLR 1123022: IRS approves subsidiary liquidations and a section 355 contribution and distribution
A corporate group asked about the tax consequences of liquidating several wholly owned subsidiaries and then contributing a controlled business to a new controlled corporation before distributing…
PLR 1123021: IRS permits a late S corporation election and preserves the election after a possible stock-class problem
A corporation asked the IRS to permit a late election to be treated as an S corporation. It also asked whether a shareholder agreement may have created a second class of stock and terminated its S…
PLR 1123020: IRS grants more time to file a loss election for subsidiary stock
A consolidated corporate group asked for more time to file a regulatory election concerning a loss recognized on the disposition of subsidiary stock. The election statement was required under the…
PLR 1123019: IRS grants more time to file a loss election for subsidiary stock
A consolidated corporate group asked for more time to file a regulatory election concerning a loss recognized on the disposition of subsidiary stock. The election statement was required under the…
PLR 1123018: IRS grants more time to file a loss election for stock sold to an unrelated buyer
A consolidated corporate group asked for more time to file a regulatory election concerning a loss from selling subsidiary stock to an unrelated buyer. The election statement was required under the…
PLR 1123017: IRS grants more time to file a loss election for stock sold to an unrelated buyer
A consolidated corporate group asked for more time to file a regulatory election concerning a loss from selling subsidiary stock to an unrelated buyer. The election statement was required under the…
PLR 1123016: IRS approves refined-coal credit treatment and related testing methods
A partnership planning to produce refined coal asked the IRS about the requirements for claiming the refined-coal credit under § 45. The IRS ruled that the taxpayer's chemical-additive process could…
PLR 1123015: IRS extends the time to make consent dividend elections
An investment corporation asked for more time to make consent dividend elections for a tax year in which its consolidated group had personal holding company income and tax. The corporation said its…
PLR 1123014: IRS preserves GST tax exemption after court-approved trust changes
The trustee of a trust created before September 25, 1985, asked whether court orders changing how beneficiaries could receive farm-related value would preserve the trust's generation-skipping…
PLR 1123013: IRS denies relief for an untimely S corporation election
A company asked the IRS to treat it as an S corporation from a specified date after it failed to timely file Form 2553. The company had initially intended to seek tax-exempt status, then changed its…
PLR 1123012: IRS restores S corporation treatment after an ineligible trust held stock
An S corporation asked the IRS for relief after a trust that held its stock became an ineligible shareholder and terminated the S corporation election. The corporation said the termination was…
PLR 1123011: IRS preserves S corporation status after stock moves to a joint trust
An S corporation asked for relief after its sole shareholder transferred stock held through a disregarded entity to a joint living revocable trust. The corporation believed the transfer may have…
PLR 1123010: IRS preserves S corporation status after stock moves to a joint trust
An S corporation asked for relief after its sole shareholder transferred stock held through a disregarded entity to a joint living revocable trust. The corporation believed the transfer may have…
PLR 1123009: IRS preserves S corporation status after stock moves to a joint trust
An S corporation asked for relief after its sole shareholder transferred stock held through a disregarded entity to a joint living revocable trust. The corporation believed the transfer may have…
PLR 1123008: IRS preserves S corporation status after stock moves to a joint trust
An S corporation asked for relief after its sole shareholder transferred stock held through a disregarded entity to a joint living revocable trust. The corporation believed the transfer may have…
PLR 1123007: IRS grants more time to elect out of automatic GST exemption allocation
A taxpayer created a grantor retained annuity trust before 2001 and later discovered that GST exemption had been automatically allocated when the trust’s estate tax inclusion period closed. The…
PLR 1123006: IRS grants more time to elect corporate tax classification
A foreign entity asked for more time to file Form 8832 to be treated as an association taxable as a corporation for federal tax purposes. The entity had intended to be treated as a partnership but…
PLR 1123005: IRS treats timber carbon-offset income as qualifying REIT income
A timberland real estate investment trust asked how income from selling carbon dioxide offset credits tied to standing timber should be treated for the REIT gross income tests. The IRS concluded…
PLR 1123004: IRS grants relief for a late S corporation election
A corporation asked the IRS to recognize a late S corporation election effective from a specified date. The IRS found reasonable cause for the late filing and granted relief under § 1362(b)(5). The…
PLR 1123003: IRS treats government carbon units as qualifying REIT assets and income
An international forestry company asked how government-issued carbon emission units connected to its timberland should be treated for REIT purposes. The IRS concluded that the units were real estate…
PLR 1123002: IRS grants more time to elect association tax treatment
An entity asked for more time to file Form 8832 to be classified as an association taxable as a corporation for federal tax purposes. It had intended to make the election effective on its formation…
CCA 1123001: IRS classifies a truck service station building as 15-year property
The IRS Office of Chief Counsel considered how to depreciate a building used by a truck maintenance and fuel business. The building included offices, service bays, a truck wash, and related…
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.