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 1121011: trust modification does not terminate generation-skipping transfer tax exemption
The IRS approved a proposed modification to an irrevocable trust created before September 25, 1985. The modification would add accumulated income to the trust corpus instead of leaving it as…
PLR 1121010: proposed foreign subsidiary liquidation receives specified nonrecognition treatment
The IRS ruled on a proposed transaction in which a foreign acquiring company would purchase the shares of a foreign target and then complete a back-end asset sale followed by liquidation. The IRS…
PLR 1121009: trust modification does not terminate generation-skipping transfer tax exemption
The IRS approved a proposed modification to an irrevocable trust created before September 25, 1985. The modification would add accumulated income to the trust corpus instead of leaving it as…
PLR 1121008: trust modification does not terminate generation-skipping transfer tax exemption
The IRS approved a proposed modification to an irrevocable trust created before September 25, 1985. The modification would add accumulated income to the trust corpus instead of leaving it as…
PLR 1121007: trust modification does not terminate generation-skipping transfer tax exemption
The IRS approved a proposed modification to an irrevocable trust created before September 25, 1985. The modification would add accumulated income to the trust corpus instead of leaving it as…
PLR 1121006: taxpayer permitted to revoke investment-income election
The IRS permitted a taxpayer to revoke an election that treated qualified dividend income and net capital gain as investment income for purposes of the investment interest deduction. The taxpayer…
PLR 1121005: integrated rooftop solar system qualifies as energy property with a basis limitation
The IRS ruled that a taxpayer's integrated rooftop solar system constitutes energy property eligible for the investment credit under IRC § 48(a)(3). The system uses solar energy to generate…
PLR 1121004: late S corporation election treated as timely after reasonable cause
The IRS granted a corporation relief for failing to timely elect S corporation status. The corporation was intended to be treated as an S corporation from its incorporation date, but the election…
PLR 1121003: estate granted more time to make a QTIP election
The IRS granted an estate 120 additional days to make a qualified terminable interest property election for a trust benefiting the surviving spouse. The executor's attorney had mistakenly listed the…
PLR 1121002: trust settlement recognizes a disputed descendant without triggering GST or gift tax
The IRS approved a court-approved settlement that recognized a taxpayer's purported granddaughter as a descendant of the settlor for purposes of an irrevocable family trust. The settlement resolved…
Facility fees are deductible when paid under the economic-performance rules
Chief Counsel Advice addressed when a taxpayer may deduct annual facility fees paid to a limited partner that guaranteed the taxpayer's bond. The advice concluded that the fee was not interest and…
IRS determination 1120037: exempt status revoked for inactivity and failure to file returns
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization failed to provide records needed to establish that it operated…
Determination 1120036: IRS denied 501(c)(3) exemption to an employee caucus serving a private interest
The IRS finalized its denial of tax-exempt status under IRC § 501(c)(3) to an employee caucus that primarily supported employees of a related company. The determination concluded that the…
Determination 1120035: IRS denied exemption and supporting-organization status to a trust making donor loans
The IRS denied tax-exempt status under IRC § 501(c)(3) to a trust that sought recognition as a Type III supporting organization under IRC § 509(a)(3). The determination focused on the trust's loans…
PLR 1120034: scholarship grant procedures approved under section 4945(g)(1)
The IRS approved a private foundation's proposed scholarship selection and grant procedures under IRC § 4945(g)(1). The foundation planned to award scholarships to graduating high school students…
PLR 1120033: employer-related scholarship program approved under section 4945(g)
The IRS approved a private foundation's employer-related scholarship program under IRC § 4945(g). A separate publicly supported organization would administer the program, select recipients, verify…
PLR 1120032: sale of long-held commercial property does not create unrelated business income
The IRS ruled that a charitable educational organization could sell one long-held commercial real estate parcel without jeopardizing its exemption under IRC § 501(c)(3). The organization had…
PLR 1120031: sale of a ground-leased parcel does not create unrelated business income
The IRS ruled that a charitable educational organization could sell the leased-fee interest in a ground-leased commercial parcel without jeopardizing its exemption under IRC § 501(c)(3). The…
PLR 1120030: sale of a ground-leased parcel does not create unrelated business income
The IRS ruled that a charitable educational organization could sell the leased-fee interest in a ground-leased commercial parcel without jeopardizing its exemption under IRC § 501(c)(3). The…
PLR 1120029: sale of a ground-leased parcel does not create unrelated business income
The IRS ruled that a charitable educational organization could sell the leased-fee interest in a ground-leased commercial parcel without jeopardizing its exemption under IRC § 501(c)(3). The…
PLR 1120028: sale of a bequeathed ground-leased parcel does not affect exemption or create unrelated business income
The IRS ruled that a charitable educational organization could sell the leased-fee interest in a ground-leased commercial parcel without jeopardizing its exemption under IRC § 501(c)(3). The…
CCA 1120027: contemporaneous written acknowledgment required for charitable contributions
Chief Counsel Advice states that the Service did not implement IRC § 170(f)(8)(D) as an alternative to the contemporaneous written acknowledgment requirement in IRC § 170(f)(8)(A). The advice…
CCA 1120026: when large-corporate underpayment interest begins
Chief Counsel Advice addresses when the increased interest rate for a large corporate underpayment begins under IRC § 6621(c). It states that the applicable date is 30 days after the earlier of the…
CCA 1120025: limited partner may be designated as tax matters partner
Chief Counsel Advice addresses who may serve as a partnership's tax matters partner when no general partner has been designated. It states that the Service may designate a limited partner if…
CCA 1120024: no second audit is required before issuing an FPAA
Chief Counsel Advice states that the Service does not need to redo an audit before issuing a final partnership administrative adjustment. It notes that IRC § 7605(b) generally prohibits a second…
CCA 1120023: cash-bond deposit should be returned without interest
Chief Counsel Advice states that a remittance clearly designated as a cash-bond deposit should be returned when the Service has not applied it to an assessed tax liability and collection is not…
CCA 1120022: an amended Form 990 cannot replace a donor acknowledgment
Chief Counsel Advice concludes that a donor who failed to obtain a contemporaneous written acknowledgment under IRC § 170(f)(8)(A) cannot cure that failure by having the donee file an amended Form…
CCA 1120021: tool-plan payments without business expenses are wages
Chief Counsel Advice concludes that an employer's tool-plan payments fail the business-connection requirement for an accountable plan when the payments are made regardless of whether employees…
CCA 1120020: changing from a corporation to an LLC does not erase dyed-fuel penalties
Chief Counsel Advice concludes that a business cannot avoid the multiple-violation penalty rules for dyed fuel by converting from a corporation to an LLC and changing its name and employer…
TAM 1120019: imported tar sands are not subject to the petroleum excise tax
The IRS concluded that tar sands imported into the United States are not subject to the petroleum excise tax imposed by IRC § 4611. The technical advice memorandum explains that the statutory…
PLR 1120018: IRS grants more time for a consolidated NOL carryback election
The IRS granted a consolidated corporate group 60 days from the date of the ruling to file an election for an extended carryback period for a consolidated net operating loss. The group had missed…
PLR 1120017: a RIC's CFC subpart F income qualifies under the gross-income test
The IRS ruled that subpart F income attributed to a regulated investment company's wholly owned controlled foreign corporation qualifies as income from the fund's business of investing in the…
PLR 1120016: IRS grants relief for a late Form 1128
The IRS ruled that a taxpayer's late-filed Form 1128 application to change its annual accounting period would be treated as timely filed. The taxpayer intended to make the change on time but missed…
PLR 1120015: supplemental ruling addresses spin-off debt and consolidated-group changes
The IRS supplemented an earlier private letter ruling concerning proposed corporate transactions. The supplemental ruling concluded that issuing additional debt, tender offers for certain notes and…
PLR 1120014: subsidiaries treated as joining a consolidated return despite missing forms
The IRS ruled that two subsidiaries were treated as having joined their parent's consolidated federal income tax return even though Forms 851 and 1122 were not timely filed. The subsidiaries were…
PLR 1120013: transaction form respected for debt repayment and stock retirement
The IRS considered a transaction in which a corporation merged with an acquisition vehicle, used transaction proceeds to repay debt owed to a shareholder and its parent, and issued warrants in…
PLR 1120012: transaction form respected for debt repayment and stock retirement
The IRS considered a transaction in which a corporation merged with an acquisition vehicle, used transaction proceeds to repay debt owed to a shareholder and its parent, and issued warrants in…
PLR 1120011: fixed annual increases did not qualify as substantially equal payments
Two life insurance companies planned to issue annuities whose payments could increase each year by a fixed percentage selected when the contract was issued. They asked whether those payments…
PLR 1120010: late election for a rehabilitation credit treated as timely
The IRS granted a taxpayer 120 days to make a late election treating a tenant as having purchased property for purposes of passing through a rehabilitation credit. The taxpayer had agreed to make…
PLR 1120009: taxpayer allowed a retroactive QEF election
The IRS consented to a taxpayer's retroactive qualified electing fund election for an investment in a foreign corporation that was later identified as a passive foreign investment company. The…
PLR 1120008: grain payments treated as per-unit retains paid in money
The IRS considered whether a grain marketing cooperative's cash payments to members and other participating patrons were per-unit retain allocations paid in money. The ruling concluded that the…
PLR 1120007: late entity-classification election granted
The IRS granted an entity 120 days to make a late election to be classified as an association taxable as a corporation for federal tax purposes. The entity had intended the classification to apply…
PLR 1120006: healthcare self-insurance pool income excluded under section 115
The IRS ruled that the income of a nonprofit joint healthcare self-insurance pool was excludable from gross income under IRC § 115(1). The pool was formed by political subdivisions and § 115…
PLR 1120005: property and casualty self-insurance pool income excluded under section 115
The IRS ruled that the income of a state nonprofit joint property and casualty self-insurance pool was excludable from gross income under IRC § 115(1). The pool was formed as one of three successor…
PLR 1120004: umbrella organization income excluded under section 115
The IRS ruled that the income of a state nonprofit umbrella organization was excludable from gross income under IRC § 115(1). The organization oversaw two joint self-insurance pools serving…
PLR 1120003: proposed auction-rate preferred shares treated as equity
The IRS ruled that a closed-end regulated investment company's proposed auction-rate or remarketed preferred shares would be treated as equity for federal income tax purposes. The shares would have…
CCA 1120002: section 6103 controls redisclosure of motor vehicle records obtained for tax administration
Chief Counsel Advice addressed whether IRS access to Indiana motor vehicle records would be subject to state-law redisclosure and breach-notification requirements. It advised that once a motor…
CCA 1120001: six-month summons waiting period suspends the assessment limitations period
Chief Counsel Advice addressed how to calculate the suspension period under IRC § 7609(e)(2) when a third-party summons remains unresolved. It advised that the six-month waiting period begins on the…
PLR 1119040: IRS waives 60-day rollover deadline after adviser misappropriation
The IRS granted a waiver of the 60-day IRA rollover requirement after an adviser misappropriated the distributed funds and falsely prepared account statements. The taxpayer had closed an IRA,…
Revocation 1119039: employee stock ownership plan disqualified for multiple qualification failures
The IRS issued a final revocation letter stating that an employee stock ownership plan no longer qualified under IRC § 401(a), and that its trust was no longer exempt under § 501(a). The explanation…
Revocation 1119038: employee stock ownership plan disqualified for multiple qualification failures
The IRS issued a final revocation letter stating that an employee stock ownership plan no longer qualified under IRC § 401(a), and that its trust was no longer exempt under § 501(a). The explanation…
PLR 1119037: IRS approves private foundation scholarship procedures
The IRS approved a private foundation's procedures for awarding scholarships to eligible students in a defined community. The foundation proposed an objective selection process using academic…
IRS determination 1119036: exemption denied for proposed student housing organization
The IRS issued a final adverse determination denying tax-exempt recognition under IRC § 501(c)(3) to an organization that planned to build and operate housing for college students, ROTC…
IRS determination 1119035: exempt status revoked for failure to file Form 990
The IRS revoked an organization's tax-exempt status under IRC § 501(c)(3). The organization did not provide information about its receipts, expenditures, or activities, and therefore did not…
IRS determination 1119034: exemption revoked for private benefit and unsupported payments
The IRS revoked an organization's exemption under IRC § 501(c)(3). The organization operated debt-relief and foreclosure-assistance programs that the IRS found were primarily fee-for-service or…
CCA 1119033: taxpayer must protect the claim period before it expires
Chief Counsel advised that a taxpayer does not receive an automatic grace period while Appeals is considering a claim near the end of the two-year period for filing suit. The taxpayer must protect…
CCA 1119032: tribal council member compensation is not subject to SECA tax
Chief Counsel advised that compensation paid to an elected Indian tribal council member for council services is not subject to self-employment tax. Revenue Ruling 59-354 treats those services as…
CCA 1119031: the Code includes the Totalization Agreement exception
Chief Counsel made a slight modification to an earlier discussion of self-employment tax for a nonresident alien. The modification states that the Internal Revenue Code includes the exception for a…
CCA 1119030: TEFRA notice goes to every partner on Schedule K-1
Chief Counsel confirmed that IRC § 6223(a)(1) requires issuance of a Notice of Beginning of Administrative Proceeding for the TEFRA matter described in the request. Under § 6223(c)(1), the notice…
CCA 1119029: truck manufacturer may claim a heavy-truck-tax refund
Chief Counsel advised that a truck manufacturer did not make an ordinary overpayment when it sold a truck to a retailer. However, IRC § 6416(b)(2) treats the tax paid under § 4051 as an overpayment…
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.