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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IRS determination 201111014: charitable exemption revoked after organization failed to file and provide records
The IRS revoked an organization's exemption under section 501(c)(3), effective July 1, 20XX. The organization failed to establish that it operated exclusively for exempt purposes and that no private…
CCA 201111013: economic valuation should determine compensation for initial intangible contributions
Chief Counsel advice addressed how to determine compensation when a parent provides a valuable initial service or intangible to a related party that must perform further development before…
CCA 201111012: IRS cannot abate an agreed assessment to impose a fraud penalty
Chief Counsel advice considered whether the IRS could abate an assessment after a taxpayer agreed to pay it, in order to assess a fraud penalty. The memorandum concluded that the IRS's abatement…
CCA 201111011: no FPAA is required after the limitations period expires
Chief Counsel advice stated that the IRS is not required to issue a notice of final partnership administrative adjustment, or FPAA, after the applicable limitations period has expired. The…
CCA 201111010: manager-managed LLC may be authorized to sign partnership return
Chief Counsel advice considered who may sign a partnership return for an LLC that elects partnership tax treatment. It stated that section 6063 requires a partner's signature and that filing a…
CCA 201111009: foreign tax credit carrybacks, carryovers, and refund period
Chief Counsel advice addressed foreign tax credit carrybacks, carryovers, and a refund claim. It stated that excess foreign taxes carried forward under section 904(c) may generally be carried…
CCA 201111008: levy and sale procedures for stock held electronically
Chief Counsel advice addressed how an IRS revenue officer should handle a levy and sale of stock represented by a certificate. The advice recommended asking the broker for a letter confirming that…
CCA 201111007: redacted art appraisals remain protected return information
Chief Counsel advice considered whether a redacted art appraisal report remains taxpayer information. It concluded that the report is return information under section 6103 even after the taxpayer's…
CCA 201111006: design costs must be capitalized before future long-term contracts
Chief Counsel advice considered whether design and development costs, including research and experimental costs under section 174, had to be capitalized as pre-contracting year costs. The taxpayer…
CCA 201111005: refund check remains payable to original overpayer after asset sale
Chief Counsel advice considered an excise-tax refund claimed before a corporation sold most of its assets. The advice concluded that the IRS should issue the refund to the person who made the…
TAM 201111004: disaster-converted inventory qualifies for the § 1033(h)(2) replacement rule
The IRS considered whether inventory destroyed or damaged in a Presidentially declared disaster qualifies as property held for productive use in a trade or business under section 1033(h)(2). The…
PLR 201111003: planned corporate separation and spin-off receive nonrecognition rulings
The IRS ruled on a proposed separation of two businesses owned through an affiliated corporate group. The plan involved merging a subsidiary into a disregarded LLC, contributing interests in two…
PLR 201111002: alternative basis recovery allowed for contingent asset-sale payments
The IRS granted a closely held S corporation permission to use an alternative method for recovering basis from a contingent-payment asset sale. The taxpayer had sold substantially all of its…
CCA 201111001: third-party summons noncompliance can suspend assessment limitations period
Chief Counsel advice considered whether a third-party witness's failure to comply with a summons for more than six months suspended the assessment limitations period under section 7609(e)(2). The…
IRS determination 201110020: charitable exemption revoked after conservation easement and reporting failures
The IRS issued a final adverse determination revoking an organization's exemption under section 501(c)(3), effective January 1, 2003. The organization held conservation easements, but the IRS found…
PLR 201110019: five-year extension approved for a plan's unfunded liability amortization
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities existing as of January 1, 2010. The extension applies to eligible amortization charge bases…
PLR 201110018: 60-day IRA rollover deadline waived after advisor error
The IRS waived the 60-day rollover requirement for a taxpayer who received a distribution from an inherited IRA and intended to move it into another IRA. The taxpayer's financial advisor mistakenly…
PLR 201110017: five-year extension approved for a plan's unfunded liability amortization
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities existing as of January 1, 2010. The extension applies to eligible amortization charge bases…
PLR 201110016: amortization extension denied because the plan lacked a funding improvement plan
The IRS denied a request for an automatic extension of the period for amortizing a plan's unfunded liabilities. The plan year at issue began October 1, 2009. The actuarial certification stated that…
PLR 201110015: five-year extension approved for a plan's unfunded liability amortization
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities existing as of January 1, 2010. The extension is effective for the plan year beginning January…
PLR 201110014: 60-day IRA rollover deadline waived after advisor error
The IRS waived the 60-day rollover requirement for a taxpayer who withdrew funds from an IRA after fearing that the financial institution might fail. A representative of another bank incorrectly…
PLR 201110013: member assessment rebates do not jeopardize business league exemption
The IRS ruled that a state-created organization qualifying as a section 501(c)(6) business league could rebate surplus member assessments without losing its tax-exempt status. The organization…
IRS determination 201110012: IRS denies exemption to an amateur-sports advocacy organization
The IRS denied an organization's application for exemption under IRC § 501(c)(3). The organization described plans to monitor amateur athletics, promote fairness, provide possible educational…
Refund claims cannot be allowed after the taxpayer's suit period expires
Chief Counsel advised that the Office of Appeals cannot allow a refund claim after the taxpayer's two-year period for filing a refund suit has expired. Section 6532 addresses the deadline for filing…
PLR 201110010: IRS grants late election relief for a foreign entity to be treated as disregarded
The IRS granted a foreign eligible entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity was wholly owned by another…
PLR 201110009: foreign electronic exchange qualifies under IRC section 1256
The IRS determined that a foreign electronic exchange qualified as a board or exchange under IRC § 1256(g)(7)(C). The exchange traded commodity futures and other futures or options, was regulated by…
PLR 201110008: IRS grants late S corporation election relief
The IRS determined that a company had reasonable cause for failing to timely file Form 2553 to elect S corporation status. The company was formed in a redacted state and intended the election to…
PLR 201110007: demolition of pollution-control facilities does not end bond tax treatment
The IRS ruled that demolishing pollution-control facilities at a discontinued electric generating plant would not make interest on related bonds taxable under IRC § 103. The demolition also would…
PLR 201110006: IRS approves ownership analysis method for a proposed corporate merger
The IRS approved a proposed method for determining ownership changes under IRC § 382 in a merger involving two widely held corporations with net operating loss carryforwards. The acquiring…
PLR 201110005: IRS grants late GST exemption allocation relief for fifteen trusts
The IRS granted an estate 120 days to allocate the decedent's generation-skipping transfer tax exemption to transfers made to fifteen irrevocable trusts. The decedent's accounting firm had failed to…
PLR 201110004: IRS grants spouses additional time to allocate GST exemptions to five trust transfers
The IRS granted Donor and Spouse 120 days to allocate their respective generation-skipping transfer tax exemptions to transfers made to five irrevocable trusts. Their accountant had reported the…
PLR 201110003: IRS restores S corporation status after an inadvertent transfer to an ineligible shareholder
The IRS ruled that a corporation's S corporation election terminated when its shareholders transferred the corporation's stock to an ineligible S corporation shareholder. The IRS found that the…
PLR 201110002: IRS permits a late election to treat more net capital gain as investment income
The IRS allowed a married couple to revoke their original election and make a late election to treat additional net capital gain as investment income. The couple had made the election on Form 4952…
PLR 201110001: IRS restores S corporation status after passive investment income termination
The IRS ruled that a corporation's S corporation election terminated after it had accumulated earnings and profits and more than 25 percent of its gross receipts were passive investment income for…
IRS revokes an organization's tax-exempt status over private benefits and nonqualifying conservation easements
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective January 24, 1996. The determination found that the organization operated for a…
IRS determination 201109029: rainwater bottling organization denied exemption over commercial operations and private benefit
The IRS finalized its denial of tax-exempt status to an organization formed to collect, bottle, and sell rainwater and generate hydroelectric power. The organization’s founder and family owned a…
IRS revokes a hospital’s exemption after it converts to a union-member VEBA
The IRS revoked an organization’s exemption under IRC § 501(c)(3), effective August 31, 20XX, after it amended its governing documents to remove charitable language and become a voluntary employees’…
CCA 201109027: SECA treatment under a totalization agreement falls under IRC § 1402(b)
Chief Counsel advice agreed that the provision governing self-employment contributions under a totalization agreement is IRC § 1402(b). The one-line email response addressed the treatment of SECA,…
CCA 201109026: A lower-tier LLC member cannot sign for the tax matters partner under state law
Chief Counsel advice addressed whether a member of a lower-tier LLC, who was not a member manager, could bind the entity for purposes of extending a statute of limitations. The question referred to…
CCA 201109025: An SS-8 determination does not always establish when a payroll error was ascertained
Chief Counsel advice addressed when a taxpayer ascertains an employment-tax error for purposes of an interest-free adjustment. An SS-8 determination provides the date the error was discovered, but…
CCA 201109024: A section 481 adjustment is a partnership item
Chief Counsel advice addressed the classification of a section 481 adjustment for partnership tax purposes. It concluded that the adjustment is a partnership item under Treas. Reg. § 301.6231(a)(3)-1(b).
CCA 201109023: An FPAA must identify the starting numbers for partnership adjustments
Chief Counsel advice addressed an audit of a partnership taxable year under the TEFRA rules. It concluded that a second return changing the reported numbers would not affect the result, so long as…
CCA 201109022: Section 6707A penalties are calculated separately for each covered year
Chief Counsel advice addressed how to calculate the penalty for failing to include a required disclosure with a return. It concluded that the decrease in tax is determined separately for each year…
CCA 201109021: Section 6229 keeps the section 6501 period open for affected items
Chief Counsel advice addressed the period for assessing a related excise tax treated as an affected item of a partnership. It concluded that IRC § 6229 keeps the IRC § 6501 period open for every…
CCA 201109020: A foreign tax credit error from partnership income is an affected item
Chief Counsel advice addressed a partner's failure to properly compute a foreign tax credit derived from partnership income. It concluded that the error would be an affected item. The advice stated…
CCA 201109019: Redesignating a bankrupt tax matters partner is uncertain
Chief Counsel advice addressed whether a tax matters partner who was terminated by bankruptcy could later be redesignated for the same partnership year. It said the answer was not certain. The…
CCA 201109018: A refund claim filed within three years of the original return was timely
Chief Counsel advice addressed whether an amended return and refund claim was timely after Hurricane Rita postponed filing and payment deadlines. Under IRC § 6511(a), the claim was timely if filed…
PLR 201109017: The IRS withdrew three prior rulings on borrowed shares and constructive sales
The IRS withdrew three rulings in private letter ruling 200440005 concerning the delivery of borrowed shares to close out two financial contracts. The withdrawn rulings had concluded that the…
PLR 201109016: The IRS granted more time for a reverse QTIP election and GST exemption allocation
An estate asked for more time to make a reverse qualified terminable interest property (QTIP) election and allocate the decedent's generation-skipping transfer tax exemption to two trusts. The…
PLR 201109015: 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 201109014: 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 201109013: 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 201109012: 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 201109011: 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 201109010: 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 201109009: 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 201109008: 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 201109007: 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 201109006: 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 201109005: 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…
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.