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.
PLR 1113034: IRS approves amendments to a community trust's governing structure
A community trust planned to amend its governing resolution by expanding its distribution committee, changing several appointing roles, and updating quorum and voting rules. The trust represented…
CCA 1113033: Bankruptcy need not be addressed in a notice of deficiency
Chief Counsel advice addressed whether a notice of deficiency must discuss the effect of a taxpayer's bankruptcy. The advice stated that there is no legal requirement to address bankruptcy in the…
CCA 1113032: Withholding credit is allowed even if the employer did not remit the tax
Chief Counsel advice addressed whether a taxpayer could claim credit for federal income tax withheld from wages when the employer had not remitted the withheld amount to the IRS. The advice stated…
CCA 1113031: Officer's signature can support a Form SS-8 representation
Chief Counsel advice addressed a corporation's signature on Form SS-8. It stated that when the signer represents that he or she is a corporate officer and signs in that capacity under penalties of…
CCA 1113030: TEFRA law requires only the NBAP and FPAA notices
Chief Counsel advice addressed the notices required in a TEFRA partnership proceeding. It stated that IRC § 6223 requires the notice of beginning of administrative proceedings and the final…
CCA 1113029: A writ of entry may be obtained during an examination
Chief Counsel advice addressed whether the IRS could obtain a writ of entry while a case was under examination and no jeopardy was involved. The advice stated that obtaining a writ of entry was…
CCA 1113028: A generic TMP FPAA may be issued without designating a TMP
Chief Counsel advice addressed whether the IRS could send a generic tax matters partner final partnership administrative adjustment without designating a tax matters partner. The advice stated that…
CCA 1113027: Dissolution terminates a tax matters partner's status
Chief Counsel advice addressed the effect of a tax matters partner's dissolution. It stated that under Treas. Reg. § 301.6231(a)(7)-1(l)(iii), the dissolution terminated the entity's status as tax…
PLR 1113026: IRS grants extra time for a taxable REIT subsidiary election
A real estate investment trust and an indirectly owned subsidiary intended to elect taxable REIT subsidiary status under IRC § 856(l), but the election was not timely filed. The taxpayers…
TAM 1113025: briquetting facility was placed in service before July 1, 1998
The IRS considered whether a taxpayer's briquetting facility was placed in service before July 1, 1998, the deadline relevant to the former IRC § 29 credit. The facility had permits, had completed…
PLR 1113024: late S corporation election accepted for reasonable cause
The IRS granted a corporation relief for failing to timely elect S corporation status. The corporation intended to make the election effective on its incorporation date, but the proper election was…
PLR 1113023: rescission treated a subsidiary merger as not occurring
The IRS ruled on a proposed rescission of a merger within an affiliated group of corporations. A parent corporation had merged a wholly owned subsidiary into itself, then planned to form a new…
PLR 1113022: extension granted to waive a consolidated net operating loss carryback
The IRS granted a consolidated group additional time to elect to relinquish the entire carryback period for a consolidated net operating loss. The parent intended to make the election but did not…
PLR 1113021: inadvertent S corporation termination disregarded
The IRS granted relief to a corporation whose S corporation election may have terminated during a specified period. The corporation and its shareholders were unaware of the possible termination, and…
PLR 1113020: late S corporation election accepted for reasonable cause
The IRS granted a corporation relief for failing to timely elect S corporation status. The corporation intended to make the election effective on its incorporation date, but the proper election was…
PLR 1113019: late S corporation election accepted for reasonable cause
The IRS granted a corporation relief for failing to timely elect S corporation status. The corporation intended to make the election effective on its incorporation date, but the proper election was…
PLR 1113018: CFC subpart F inclusions treated as qualifying income
The IRS ruled that certain income inclusions from controlled foreign corporations would count as qualifying income for a publicly traded partnership relying on the qualifying-income exception. The…
PLR 1113017: inadvertent S corporation termination cured after trust election failure
The IRS granted relief after a trust received shares of an S corporation without timely making the election needed to qualify as a Qualified Subchapter S Trust or an Electing Small Business Trust.…
PLR 1113016: IRS grants extra time to file an election for a consolidated group's subsidiary stock loss
The IRS granted a consolidated corporate group 60 additional days to file a statement election related to a claimed loss on stock of a wholly owned subsidiary that had become worthless. The group…
PLR 1113015: IRS approves commodities-linked note income for a regulated investment company
The IRS ruled that income and gain from a proposed commodities-linked note would count toward the qualifying-income test for a regulated investment company. The fund would receive the note at full…
PLR 1113014: IRS permits consolidated filing after an inadvertent deconsolidation
The IRS permitted an affiliated group to file consolidated returns beginning after a subsidiary group had unintentionally ceased to be members of the parent's consolidated group. A holding company…
PLR 1113013: IRS grants late entity classification elections for six foreign entities
The IRS gave six foreign entities 120 days to file Form 8832 elections to be treated as disregarded entities for federal tax purposes. The entities had not timely filed valid elections but had…
PLR 1113012: IRS classifies a bankruptcy trust as a liquidating trust
The IRS ruled that a trust formed under a Chapter 11 bankruptcy plan qualified as a liquidating trust for federal income tax purposes. The trust was created to liquidate and distribute assets, and…
PLR 1113011: IRS grants extra time to elect partnership classification
The IRS gave a foreign entity 120 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity was eligible to make the election but had not filed the form after…
PLR 1113010: IRS grants extra time to elect partnership classification
The IRS gave a foreign entity 120 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity had not filed the election after receiving inadequate advice about…
PLR 1113009: IRS grants extra time to elect partnership classification
The IRS gave a foreign entity 120 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity had not filed the election after receiving inadequate advice about…
PLR 1113008: IRS grants extra time to elect partnership classification
The IRS gave a foreign entity 120 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity had not filed the election after receiving inadequate advice about…
PLR 1113007: IRS grants extra time to elect partnership classification
The IRS gave a foreign entity 120 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity had not filed the election after receiving inadequate advice about…
PLR 1113006: IRS grants extra time to elect disregarded-entity status
The IRS gave a foreign entity 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity's current owner had acquired it, but the entity had not…
PLR 1113005: IRS grants extra time to elect partnership classification
The IRS gave a foreign entity 120 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity had not filed the election after receiving inadequate advice about…
PLR 1113004: IRS treats an inadvertent S corporation election as effective
The IRS determined that a corporation's S corporation election was invalid because an individual retirement arrangement held its stock through an ineligible shareholder. After the arrangement became…
PLR 1113003: IRS approves tax treatment for a three-way corporate split-up
The IRS approved the federal tax treatment of a proposed split-up designed to address continuing disputes among a corporation's shareholder groups. The corporation would transfer three groups of…
PLR 1113002: IRS treats tax loans secured by property liens as real estate assets
The IRS ruled that loans used to pay real property taxes qualify as real estate assets for a taxpayer that intended to elect REIT status or merge with an entity that would do so. The loans were…
CCA 1113001: Paid but unassessed underpayment interest may qualify for netting
Chief Counsel advised that, assuming the other requirements for interest netting are met, a taxpayer may net underpayment interest that it paid but the Service never assessed and is now barred from…
CCA 1112021: Who signs Form 872-P for a subsidiary in a consolidated group
Chief Counsel advised on the signatures required for Form 872-P when a subsidiary corporation is the tax matters partner in a consolidated group. For partnership years ending by the close of a…
CCA 1112020: Gross payments between a partnership and partner are partnership items
Chief Counsel advised that a payment from a partnership to a partner in the partner's capacity other than as a partner, under section 707, is a partnership item under the cited Treasury regulations.…
CCA 1112019: Foreign tax credit may be claimed for contested foreign taxes
Chief Counsel advised that when a taxpayer pays taxes to a foreign government while contesting its liability for those taxes, the taxpayer may claim a foreign tax credit for them under the cited…
CCA 1112018: TEFRA authorization rules do not apply to Form 8821
Chief Counsel advised that the cited regulation addresses powers of attorney for TEFRA partnerships but does not impose the same requirements on Form 8821, Tax Information Authorization. The advice…
CCA 1112017: Limitations period begins with a late Form 944 filing
Chief Counsel advised that, where a taxpayer required to file Form 944 filed a rejected Form 941 for the first quarter but no other Forms 941 and later filed Form 944 after the due date, the…
CCA 1112016: Community-property wages do not support injured spouse relief here
Chief Counsel advised that a wife living with her husband in California was not entitled to injured spouse relief from a refund offset under the stated facts. The wages withheld from the joint…
CCA 1112015: Notice 94-93 may not control a cash and promissory-note transfer
Chief Counsel advised that Notice 94-93 did not appear to control a transaction in which shareholders transferred or sold parent stock to a subsidiary solely for promissory notes and cash, without…
CCA 1112014: Offer in compromise for a single-member LLC owner's employment taxes
Chief Counsel analyzed an offer in compromise submitted by the owner of a single-member LLC to settle employment taxes for periods before January 1, 2009. The advice stated that, under Notice 99-6,…
CCA 1112013: Spousal attribution can make two corporations related
Chief Counsel advised that two corporations were related under section 1563(a)(2) on the described facts. The reasoning attributed a wife's one-percent stock ownership in one corporation to her…
CCA 1112012: Four corporations may form a combined group
Chief Counsel advised that Corporations A, B, C, and D could be treated as a combined group under section 1563(a)(3), after applying sections 1563(a)(1) and (a)(2). The advice also agreed that…
CCA 1112011: Partnerships must withhold on FDAP paid to nonresident aliens
Chief Counsel advised that a partnership must withhold under sections 1441 and 1442 when it pays fixed or determinable annual or periodic income to a nonresident alien. The advice states that this…
CCA 1112010: Passive activity rules limit partners' losses
Chief Counsel advised that section 469 would continue to limit the amount of losses allocated to the partners in the activity. The advice treated the activity as passive and stated that no exception…
CCA 1112009: Form 2848 was invalid after an officer left the organization
Chief Counsel agreed that Form 2848 was invalid because the person identified on it was no longer a bona fide officer of the organization. The release does not identify a Code section supporting the…
CCA 1112008: Settlement payments reducing unfair loan balances were not borrowers' income
Chief Counsel considered payments made through a settlement fund after a company was accused of unfair lending practices. The payments would reduce borrowers' loan balances to the amounts they would…
PLR 1112007: Corporation received relief for a late S corporation election
A corporation asked the IRS for relief after it failed to timely file an election to be treated as an S corporation. The corporation established reasonable cause for the late election. The IRS ruled…
PLR 1112006: Corporation received relief for a late S corporation election
A corporation asked the IRS for relief after it failed to timely file an election to be treated as an S corporation. The corporation established reasonable cause for the late election. The IRS ruled…
PLR 1112005: Taxpayer received more time to make an IC-DISC election
A domestic corporation asked for more time to file Form 4876-A and shareholder consents so it could be treated as an interest charge domestic international sales corporation, or IC-DISC, for its…
PLR 1112004: Proposed conversion to a mutual insurance holding company qualified as a reorganization
An insurance holding company planned to convert its structure into a mutual insurance holding company under state law. The conversion would place the existing insurance company under a new mutual…
PLR 1112003: foreign entity receives more time to elect partnership classification
The IRS granted a foreign eligible entity 120 more days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity had failed to make the election on time…
PLR 1112002: liquidating trust receives more time to make disputed ownership fund election
The IRS granted a reserve established by a liquidating trust 45 more days to file the statement needed to elect disputed ownership fund treatment. The reserve's trustee had not timely filed the…
PLR 1112001: unnecessary QTIP election treated as null and void
The IRS treated a QTIP election for a family trust as null and void because the election was not needed to reduce the decedent's federal estate tax liability to zero. The executor had listed the…
IRS determination 1111020: foundation receives a three-year set-aside extension
The IRS approved a charitable foundation's request for a 36-month extension to spend a previously approved set-aside for an online education project. The foundation had changed the project after…
IRS determination 1111019: substitute mortality tables approved for a pension plan
The IRS approved a pension plan's request to use substitute mortality tables for specified healthy and disabled male and female populations. The approval covers up to 10 years beginning with the…
IRS determination 1111018: five-year amortization extension approved for pension plan
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities. The extension applies to eligible amortization charge bases established on January 1,…
IRS determination 1111017: pension contributions may be returned without disqualifying the plan
The IRS determined that up to $175,546 in employer contributions made for a defined benefit plan year could be treated as disallowed contributions for purposes of returning them to the employer. The…
PLR 1111016: policy credits from demutualization do not trigger distributions from tax-qualified contracts
The IRS considered a mutual holding company's planned sale, demutualization, and liquidation. Policyholders with certain tax-qualified retirement contracts would receive policy credits instead of…
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.