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 1109015: The IRS allowed a late S corporation election
An incorporated company asked the IRS to treat it as an S corporation from an earlier date even though it had not timely filed Form 2553. The company represented that reasonable cause explained the…
PLR 1109014: The IRS granted more time to make an alternate valuation election
An estate asked for more time to make the alternate valuation election under IRC § 2032. The IRS had previously issued a ruling to the estate, then reconsidered the matter and concluded that the…
PLR 1109013: The IRS consented to revoke a restricted stock election
An individual who received restricted stock made an election under IRC § 83(b) to include the stock's value in income before it became substantially vested. The individual asked the IRS for…
PLR 1109012: The IRS retroactively revoked an extension for an inter vivos QTIP election
The IRS had previously granted an extension of time to make an inter vivos QTIP election for a transfer of stock to a trust for a spouse. The IRS later concluded that the prior ruling was incorrect…
PLR 1109011: The IRS allowed a late S corporation election for a company
A company asked the IRS to recognize it as an S corporation from its incorporation date even though Form 2553 had not been timely filed. The company represented that its shareholders intended S…
PLR 1109010: The IRS granted more time to allocate GST exemption to four trusts
An individual asked for more time to allocate generation-skipping transfer (GST) tax exemption to transfers made to four trusts for the benefit of children and their descendants. The individual had…
PLR 1109009: The IRS granted an estate more time to allocate GST exemption to four trusts
The executor of an estate asked for more time to allocate the decedent's generation-skipping transfer (GST) tax exemption to transfers made to four trusts for the benefit of children and their…
PLR 1109008: The IRS granted a liquidating trust more time to elect disputed ownership fund treatment
A reserve within a bankruptcy liquidating trust asked for more time to elect treatment as a disputed ownership fund under Treas. Reg. § 1.468B-9(c)(2)(ii). The election had to be attached to the…
PLR 1109007: The IRS granted a liquidating trust more time to elect disputed ownership fund treatment
A reserve within a bankruptcy liquidating trust asked for more time to elect treatment as a disputed ownership fund under Treas. Reg. § 1.468B-9(c)(2)(ii). The election had to be attached to the…
PLR 1109006: The IRS granted relief for a late S corporation election
A corporation asked the IRS to recognize its S corporation election from its incorporation date even though the election was not timely filed. The IRS found that the corporation had reasonable cause…
PLR 1109005: The IRS granted more time to allocate GST exemptions to trust transfers
Grantor and Spouse asked for more time to allocate their generation-skipping transfer tax exemptions to transfers made to an irrevocable trust. Their accountant and tax preparer failed to make the…
PLR 1109004: The IRS approved a trust division and related tax treatment
The trustee of an irrevocable trust asked to divide it into two successor trusts, one for each family line, and to modify several distribution and administrative provisions. The IRS addressed the…
PLR 1109003: The IRS approved a dual-class REIT structure with different distribution fees
A non-listed real estate investment trust (REIT) planned to issue two classes of common stock. One class would bear a distribution fee, while the other would not, and both classes would receive the…
PLR 1109002: The IRS approved a downstream merger as a Type A reorganization
A holding company planned to merge into a disregarded limited liability company owned by its subsidiary. The subsidiary would survive the merger, and the holding company's shareholders would receive…
PLR 1109001: The IRS approved a downstream merger as a Type A reorganization
A holding company planned to merge into a disregarded limited liability company owned by its subsidiary. The subsidiary would survive the merger, and the holding company's shareholders would receive…
Determination 1108048: The IRS revoked an organization's tax-exempt status
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3). The determination states that the organization was not operated exclusively for exempt…
PLR 1108047: IRS waives the 60-day IRA rollover deadline after a bank error
An individual received a distribution from an IRA and intended to roll the amount into a new IRA within 60 days. A bank mistakenly deposited the funds into a non-IRA account, and the individual did…
PLR 1108046: IRS approves most requested tax treatments for transfers to Puerto Rico retirement plans
A parent company and its subsidiary planned to transfer the assets and liabilities of two U.S. retirement plans into substantially identical Puerto Rico plans and related trusts. The IRS ruled that…
PLR 1108045: IRS approves a five-year extension for amortizing an employee plan's unfunded liabilities
The IRS approved a request for a five-year automatic extension to amortize a defined benefit plan's unfunded liabilities as of January 1, 2010. The extension applies to eligible amortization charge…
PLR 1108044: IRS approves a five-year extension for amortizing an employee plan's unfunded liabilities
The IRS approved a request for a five-year automatic extension to amortize a defined benefit plan's unfunded liabilities as of January 1, 2010. The extension applies to eligible amortization charge…
PLR 1108043: IRS waives the 60-day IRA rollover deadline after a custodian error
An individual directed financial institutions to move IRA funds into another IRA, but the receiving institution placed the funds into a non-IRA savings account. The individual asserted that the…
Determination 1108042: IRS finalizes denial of an organization's tax-exempt status
The IRS finalized its proposed denial of an organization's application for recognition as a section 501(c)(3) organization after no protest was received within 30 days. The determination states that…
Determination 1108041: IRS denies exemption to a foreclosure-services organization
The IRS finalized its denial of tax-exempt status for an organization that provided foreclosure-related services and professional development to its members. The determination states that the…
Determination 1108040: IRS revokes a fraternal organization's tax exemption
The IRS proposed revoking a fraternal organization's tax-exempt status after finding that it did not establish a genuine membership with a common calling, bond, or vocation. The examination also…
Determination 1108039: IRS revokes a social club's tax exemption
The IRS revoked a golf club's tax exemption under IRC § 501(c)(7) after finding that the club operated its course for nonmembers and that nonmember use exceeded the applicable limits. The club's…
Determination 1108038: IRS revokes an inactive supporting organization's tax exemption
The IRS revoked the tax exemption of a Type 1 supporting organization under IRC § 501(c)(3) because it had remained inactive since its exemption was granted. The organization conducted no exempt…
PLR 1108037: Sale of an office building does not create unrelated business income
An IRC § 501(c)(3) organization planned to sell an office building that it partly used for its exempt activities and partly leased to unrelated tenants. The building was subject to refinanced debt,…
IRS advises on allocating tax credits between spouses
Chief Counsel advised IRS personnel about allocating tax credits between spouses on Form 8379, Injured Spouse Allocation, when the taxpayers live in a community-property state. The child tax credit…
State-law suspension does not dissolve a tax matters partner
Chief Counsel advised that a state-law suspension of a state-law entity for failure to pay state franchise fees does not constitute a dissolution of the tax matters partner under the cited Treasury…
Personal guarantees of a plan loan can be prohibited transactions
Chief Counsel advised that a fiduciary or other disqualified person who personally guarantees a plan's indebtedness generally extends credit to the plan. The advice states that this is a prohibited…
Interest netting does not apply between separate taxpayers
Chief Counsel advised that interest netting under IRC § 6621(d) does not apply when the underpayment and overpayment belong to separate taxpayers. The advice also concluded that IRC § 6601(f) did…
Partnership settlements remain binding after an FPAA error
Chief Counsel advised that an FPAA should not be issued for a second party or year when the facts supported issuing it for only one. The IRS could not issue another FPAA for either year under IRC §…
Employment-tax return may start the limitations period despite a different EIN
Chief Counsel considered whether a standard Form 941 employment-tax return started the period of limitations when the employer did not list certain individuals as employees and used a different EIN.…
Receiver appointment starts a one-year TEFRA limitations period
Chief Counsel advised that the one-year period under IRC § 6229(f), during which a partner's IRC § 6501 limitations period will not expire, began when a receiver was appointed. Because that one-year…
CCA 1108029: Timber basis must be tracked separately from land basis
The Office of Chief Counsel addressed how a taxpayer computes gain on timber sold from land the taxpayer owns. It advised that the taxpayer must maintain a basis for the timber separately from the…
PLR 1108028: S corporation status restored after an inadvertent termination
The IRS granted relief to a corporation whose S corporation election terminated when shares were transferred to a trust that had not filed an electing small business trust election. The corporation…
PLR 1108027: Taxpayer granted more time to elect single rental real estate activity treatment
The IRS granted a taxpayer an extension of time to elect to treat all interests in rental real estate as one rental real estate activity. The taxpayer was in a real property business and qualified…
PLR 1108026: Late S corporation election permitted for reasonable cause
The IRS granted a corporation permission to make a late election to be treated as an S corporation. The corporation intended to elect S corporation status, but its Form 2553 was not timely filed.…
PLR 1108025: Corporate reincorporation treated as a type F reorganization
The IRS ruled on a proposed transaction in which an insurance company would change its place of incorporation from one country to another under a written plan of reorganization. The company would…
PLR 1108024: Organ recovery charter flights exempt from air transportation taxes
The IRS ruled that an organ procurement organization's domestic charter flights for organ recovery and transport qualified for the emergency medical services exception to the air transportation…
PLR 1108023: Partnership granted more time to make a section 754 election
The IRS granted a partnership an extension of time to make a section 754 election. The partnership had timely filed its return but failed to include the election, which can allow basis adjustments…
PLR 1108022: PFIC overlap rule applies to a controlled foreign corporation owned through a partnership
The IRS ruled on the application of the PFIC overlap rule to a foreign corporation owned through a domestic partnership. The foreign corporation was expected to be both a passive foreign investment…
PLR 1108021: PFIC overlap rule applies to a controlled foreign corporation owned through a partnership
The IRS ruled on the application of the PFIC overlap rule to a foreign corporation owned through a domestic partnership. The foreign corporation was expected to be both a passive foreign investment…
PLR 1108020: PFIC overlap rule applies to specified owners of a controlled foreign corporation
The IRS ruled on the application of the PFIC overlap rule to a foreign corporation owned through a domestic partnership. The foreign corporation was expected to be both a passive foreign investment…
PLR 1108019: Foreign entity granted more time to elect partnership classification
The IRS granted a foreign entity an extension of time to file Form 8832 and elect to be classified as a partnership for federal tax purposes. The entity was eligible to make the election but had…
PLR 1108018: Commodity-linked note and CFC income qualify for a RIC income test
A regulated investment company asked whether income and gain from four commodity-linked notes would count as qualifying income under the RIC income test. It also asked whether subpart F income from…
PLR 1108017: Late S corporation election receives relief
A company asked for relief after it failed to timely file its election to be treated as an S corporation. The IRS concluded that the company had reasonable cause for the late filing. It ruled that…
PLR 1108016: RICs may revoke elections used to calculate required distributions
Several regulated investment company funds asked to revoke prior elections under section 4982(e)(4)(A) that used their tax year instead of the one-year period ending October 31 to calculate required…
PLR 1108015: Late S corporation election receives relief
A company asked for relief after it failed to timely file its election to be treated as an S corporation. The IRS concluded that the company had reasonable cause for the late filing. It ruled that…
PLR 1108014: Taxpayer receives more time to elect out of bonus depreciation
A corporation discovered that it had omitted election statements from several timely filed tax returns. The statements were needed to elect not to deduct additional first-year depreciation for…
PLR 1108013: Late IC-DISC election receives an extension
A domestic corporation intended to be treated as an interest charge domestic international sales corporation, or IC-DISC, from its formation. Its representative failed to file Form 4876-A within the…
PLR 1108012: S corporation status restored after an inadvertent trust election failure
An S corporation's election terminated after stock was transferred to a trust that did not timely make the required electing small business trust election. The corporation represented that the…
PLR 1108011: Affiliated companies receive more time to elect out of bonus depreciation
An affiliated group and two partnership subsidiaries omitted election statements from their timely filed returns. The statements were needed to elect not to deduct additional first-year depreciation…
PLR 1108010: Family receives more time to allocate GST tax exemptions
A donor and spouse failed to allocate their generation-skipping transfer tax exemptions to transfers made to a trust. The failure occurred when their accountant did not prepare the required…
PLR 1108009: Gaming-related percentage rent qualifies as rent from real property
A publicly traded real estate investment trust asked whether percentage rent from a ground lease would qualify as rent from real property for the REIT income tests. The rent included amounts tied to…
PLR 1108008: CFC subpart F income qualifies for RIC income test
Six regulated investment company funds planned to invest in wholly owned foreign subsidiaries that would trade in commodity-linked investments. The funds asked whether their shares of the…
PLR 1108007: Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to be treated as disregarded for federal tax purposes but failed to timely file Form 8832. The IRS concluded that the requirements for late-election relief were…
PLR 1108006: Partnership receives more time to make a section 754 election
A partnership failed to timely make a section 754 election after a new owner acquired an interest in the partnership. The partnership said it relied on its tax adviser, acted reasonably and in good…
PLR 1108005: Spouses receive more time to allocate GST exemptions
A husband and wife created and funded a trust but their law firm failed to report the transfers on their gift tax returns and did not allocate their generation-skipping transfer tax exemptions. The…
PLR 1108004: Two planned corporate separations receive tax rulings
A corporate group planned two transactions to separate businesses and protect one business from the risks and liabilities of two others. In the first transaction, a corporation would contribute…
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.