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 1108003: Commodity-linked note income qualifies for RIC income test
Two regulated investment company funds asked whether income and gain from a commodity-linked note would qualify under the RIC income test. The note used an index-based payout, a knockout feature,…
PLR 1108002: Spouses receive more time to allocate GST exemptions to a trust
A husband and wife transferred interests in a limited partnership to a trust but their tax adviser failed to allocate their generation-skipping transfer tax exemptions on their gift tax returns. The…
PLR 1108001: Bank holding company may claim an ordinary loss on worthless subsidiary stock
A savings and loan holding company owned a subsidiary bank that was seized and placed into receivership after most of the bank's assets were sold. The parent asked whether its loss on the…
PLR 1107032: IRS waives the 60-day IRA rollover deadline
A surviving spouse received a distribution from an inherited IRA and intended to roll it into an IRA in her own name. A financial institution's adviser failed to establish the new IRA and deposited…
PLR 1107031: IRS waives the 60-day IRA rollover deadline after bank error
A surviving spouse received a distribution from her deceased spouse's IRA and intended to roll it into an IRA for herself. The bank treated the distribution as the taxpayer's own IRA but deposited…
IRS determination 1107030: Social club tax exemption revoked
The IRS revoked a social club's exemption under section 501(c)(7), effective on the stated January 1 date. The examination materials concluded that the organization exceeded the 15 percent…
IRS determination 1107029: Social club tax exemption revoked
The IRS revoked a social club's exemption under section 501(c)(7), effective on the stated January 1 date. The examination report found that the organization did not maintain adequate records to…
IRS determination 1107028: Business networking organization denied exemption under § 501(c)(6)
The IRS issued a final adverse determination denying exemption to a business networking organization under IRC § 501(c)(6). The organization brought together professionals from different fields and…
PLR 1107027: IRS approves a five-year pension funding extension
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities as of January 1, 2010. The extension applies to eligible amortization charge bases established…
CCA 1107026: Health FSA elections make the full annual amount available during coverage
Chief Counsel advice explains that a health flexible spending arrangement generally must make the full elected amount available for the entire coverage period, even before the employee has…
CCA 1107025: Telephone tax credit claims should be made by the proper transferee
Chief Counsel advised that Notice 2007-11 provides the better guidance for telephone excise tax credit or refund claims. Under the notice, the person eligible to request the credit or refund for a…
CCA 1107024: Collection summonses for transferee liabilities can be exempt from notice
Chief Counsel advised that a summons issued in aid of collecting an assessment can fall within the notice exception in IRC § 7609(c)(2)(D). The advice addresses a possible fraudulent transfer from…
CCA 1107023: Collection failure is not a TEFRA settlement agreement
Chief Counsel advised that failing to collect from a partner does not create the type of settlement agreement that gives other partners a right to seek a consistent agreement under IRC § 6224(c). A…
CCA 1107022: IRS declines to accept real property in an unspecified collection matter
Chief Counsel advice gives a negative answer to a redacted collection question involving the acceptance of real property. The response identifies issues that would arise if the IRS accepted the…
CCA 1107021: Partnership-level proceedings require notice under § 6223(a)(1)
Chief Counsel advice contrasts the general one-inspection rule in IRC § 7605(b) with the partnership-level notice requirement in IRC § 6223(a)(1). Section 7605(b) generally permits only one…
CCA 1107020: Surviving spouse cannot extend a deceased spouse's assessment period without authority
Chief Counsel addressed how a surviving spouse should complete Form 872 after spouses filed a joint return and the husband later died. The IRS advice says both spouses' names should appear on the…
CCA 1107019: IRS should promptly return erroneous direct-debit collections
Chief Counsel advised on the IRS's obligations when it makes an erroneous debit under a direct debit installment agreement. Electronic payment rules generally require the taxpayer's account to be…
CCA 1107018: Bankruptcy referral guidance updated for current practice
Chief Counsel advice explains that an IRS notice updated the authority to refer certain bankruptcy matters to the Department of Justice. The notice removed two exceptions and added several matters…
CCA 1107017: TEFRA status depends on the partnership return and reasonable IRS reliance
Chief Counsel advice addresses whether the TEFRA partnership procedures apply when a partnership return lists a disregarded entity as a partner and an amended return is later filed. The advice says…
CCA 1107016: A liquidating trustee is not automatically the Tax Matters Partner
Chief Counsel advice concludes that a liquidating trustee for a partnership is not the Tax Matters Partner under IRC § 6231(a)(7) merely because the trustee controls partnership assets. The Tax…
CCA 1107015: Non-TEFRA partnership audit agreements do not bind partners individually
Chief Counsel advice explains the effect of an audit of a non-TEFRA partnership. The IRS may work with a person designated by the partnership and reach an agreement about how items should be treated…
CCA 1107014: Pre-assessment donations were not subject to the federal tax lien
Chief Counsel advice analyzes whether the IRS could levy donated funds to collect a tax liability. A federal tax lien under IRC § 6321 arises after assessment, so property disposed of before…
CCA 1107013: Protective claim did not extend the refund period for separate NOL losses
Chief Counsel advice concludes that the period under IRC § 6511 for filing a refund claim based on specified net operating losses had expired. The advice also says that a protective claim relating…
PLR 1107012: Commodity-linked note and CFC income qualified for the RIC income test
The IRS considered a regulated investment company that planned to invest in commodity-linked notes and wholly owned foreign subsidiaries. The taxpayer asked whether income from the notes and subpart…
CCA 1107011: Casino reports pre-negotiated marker discounts at net price
Chief Counsel advice addresses a casino's income and deduction treatment for discounted credit markers used by customers who gamble and lose. A discount agreed before play is the actual net sales…
CCA 1107010: Casino recognizes pre-negotiated marker discounts at net price
Chief Counsel advice addresses how a casino should report income when customers gamble with credit markers and receive a pre-negotiated discount if they lose. The IRS concluded that the discounted…
PLR 1107009: PFIC overlap rule applies to a partnership's controlled foreign corporation
The IRS ruled for a partnership that wholly owns a foreign corporation through a disregarded entity. The foreign corporation was expected to be both a passive foreign investment company and a…
PLR 1107008: PFIC overlap rule applies to a partnership's controlled foreign corporation
The IRS ruled for a partnership that wholly owns a foreign corporation through a disregarded entity. The foreign corporation was expected to be both a passive foreign investment company and a…
PLR 1107007: PFIC overlap rule applies to a partnership's controlled foreign corporation
The IRS ruled for a partnership that wholly owns a foreign corporation through a disregarded entity. The foreign corporation was expected to be both a passive foreign investment company and a…
PLR 1107006: PFIC overlap rule applies to a partnership's controlled foreign corporation
The IRS ruled for a partnership that wholly owns a foreign corporation through a disregarded entity. The foreign corporation was expected to be both a passive foreign investment company and a…
PLR 1107005: PFIC overlap rule applies to a partnership's controlled foreign corporation
The IRS ruled for a partnership that wholly owns a foreign corporation through a disregarded entity. The foreign corporation was expected to be both a passive foreign investment company and a…
PLR 1107004: PFIC overlap rule applies to a partnership's controlled foreign corporation
The IRS ruled for a partnership that wholly owns a foreign corporation. The foreign corporation was expected to be both a passive foreign investment company and a controlled foreign corporation.…
PLR 1107003: Corporate reorganizations and liquidations receive requested tax treatment
The IRS ruled on a multi-step restructuring involving foreign and domestic corporations, a partnership, a liquidation, a reorganization, stock exchanges, redemptions, and a later merger. The ruling…
PLR 1107002: Utility's investment tax credit is not disallowed after an amortization error
The IRS ruled for a regulated public utility that had extended the useful lives of certain assets but had not also extended the amortization period for accumulated deferred investment tax credit.…
PLR 1107001: Late S corporation election receives reasonable-cause relief
The IRS ruled that a corporation could be recognized as an S corporation from its requested effective date even though it did not timely file Form 2553. The corporation established reasonable cause…
PLR 1106026: IRS waives an IRA rollover deadline after a financial institution error
The IRS considered a taxpayer's request to waive the 60-day deadline for rolling an IRA distribution into another IRA. The taxpayer said a financial institution's error caused the funds to be placed…
PLR 1106025: IRS waives an IRA rollover deadline after the taxpayer did not learn of the distribution
The IRS considered a taxpayer's request to waive the 60-day deadline for rolling over an IRA distribution. The taxpayer said she did not know that her IRA custodian had closed the account and…
PLR 1106024: IRS waives an IRA rollover deadline after the custodian used the wrong account form
The IRS considered a taxpayer's request to waive the 60-day deadline for rolling an IRA distribution into another IRA. The taxpayer instructed a financial institution to establish a rollover IRA,…
PLR 1106023: 60-day rollover deadline waived after caregiving and medical hardship
The IRS waived the 60-day rollover deadline for a taxpayer who intended to roll over part of an IRA distribution. During the rollover period, the taxpayer was caring for her husband after surgery…
PLR 1106022: Five-year extension granted for amortizing a pension plan’s unfunded liabilities
The IRS approved a pension plan's request for a five-year automatic extension to amortize unfunded liabilities as of October 1, 2009. The approval applied to the eligible amortization charge bases…
PLR 1106021: Five-year extension granted for amortizing a pension plan’s unfunded liabilities
The IRS approved a pension plan's request for a five-year automatic extension to amortize unfunded liabilities as of January 1, 2010. The approval applied to the eligible amortization charge bases…
IRS approved two private foundation scholarship programs
The IRS reviewed two proposed scholarship programs operated by a private operating foundation. One program would provide multi-year scholarships to graduating high school students, and the other…
PLR 1106019: IRS revises unrelated business income rulings for a seminary’s housing activities
The IRS reconsidered a 2006 ruling about whether a seminary’s housing revenue was unrelated business taxable income. It revoked or modified parts of the earlier ruling because the original facts did…
IRS approved a private foundation grant program for student travel and study
The IRS reviewed a private foundation’s proposed grant program for recipients of an existing scholarship program. The proposed grants would support travel, study, or summer internships that improve…
IRS determination 1106017: exemption revoked for failure to provide records and required returns
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization did not provide documents showing that it operated exclusively for…
IRS determination 1106016: exemption revoked after organization failed to provide records
The IRS determined that an organization did not qualify for exemption under IRC § 501(c)(3), effective January 1 of the redacted year. The organization failed to provide books, records, and other…
CCA 1106015: Municipal attorneys remain employees of their law firm
Chief Counsel advice addressed a law firm that assigned one of its attorneys to provide legal services to small municipalities. The firm invoiced and was paid by the municipality, while the attorney…
CCA 1106014: A foreign entity that cannot be a TMP cannot extend the partnership statute
Chief Counsel advice addressed whether a tax matters partner could sign Form 872-P or authorize an attorney-in-fact to sign it. The advice concluded that a tax matters partner may do so under IRC §…
CCA 1106013: Joint estimated-tax credits may be allocated by agreement between spouses
Chief Counsel advice addressed how an overpayment from a joint return, later credited to estimated tax, should be allocated after the spouses filed separate returns. The advice stated that…
CCA 1106012: Briefing materials are not Chief Counsel advice merely because they concern a legal issue
Chief Counsel advice addressed whether briefing materials prepared for a briefing session were themselves Chief Counsel advice. The advice concluded that the materials were not CCA when provided to…
CCA 1106011: A trustee may generally sign for a state-law trust
Chief Counsel advice addressed whether a trustee could sign a document for a state-law trust. The advice stated that the trustee would typically be authorized under state law to sign documents on…
CCA 1106010: Club payments to taxi drivers for delivering patrons are generally separate-service income
Chief Counsel advice addressed payments made by adult entertainment clubs and other establishments to taxi drivers who brought passengers to them. The payments were income to the drivers, but under…
CCA 1106009: Taxi-driver payments are income and may be tips or separate-service payments
Chief Counsel advice addressed payments made by bars, restaurants, and adult entertainment clubs to taxi drivers who brought passengers to those establishments. The payments were income to the…
CCA 1106008: TCAP grants are taxable when received or when the right to receive them is fixed
Chief Counsel advice addressed Tax Credit Assistance Program (TCAP) grants awarded through state housing credit agencies to owners of eligible low-income housing projects. The IRS concluded that the…
CCA 1106007: Software-copy sales by a CFC do not themselves create a new § 956 investment
Chief Counsel advice considered a controlled foreign corporation that acquired rights to exploit U.S. copyrights under a cost sharing arrangement and then reproduced and sold software copies to U.S.…
PLR 1106006: CPI swap income qualifies for the RIC income test
The IRS considered a regulated investment company that invested in municipal securities and planned to use CPI-U NSA swaps to hedge the effect of inflation on its portfolio. The IRS ruled that the…
PLR 1106005: S corporation status preserved after an inadvertent ineligible-shareholder issue
The IRS considered a corporation that had elected S corporation status and whose wholly owned subsidiary was treated as a disregarded entity. An employee of the subsidiary became entitled under an…
PLR 1106004: Chapter 11 restructuring and spin-off receive favorable tax rulings
The IRS considered a publicly traded corporate group in Chapter 11 that proposed a series of restructurings to separate businesses, raise capital, and distribute the stock of a controlled company to…
PLR 1106003: PFIC overlap rule applies while a foreign subsidiary is a CFC
The IRS considered a domestic partnership that wholly owned a foreign corporation through a disregarded entity. The foreign corporation was expected to be both a controlled foreign corporation and a…
PLR 1106002: S corporation status preserved after late ESBT and QSST elections
The IRS considered an S corporation whose shares were transferred to two trusts. One trust intended to be an electing small business trust but did not file a timely ESBT election, and the other…
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.