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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TAM 1129050: IRS denies abatement of private foundation excise taxes and declines a set-aside request
The IRS considered whether to abate first-tier excise taxes imposed on a private foundation's undistributed income for 1999 through 2003 and whether the foundation could treat planned projects as…
PLR 1123050: IRS partially waives excise tax for a late pension-plan notice
The IRS partially waived the excise tax that applied after a tax-exempt social service agency failed to timely send a section 204(h) notice when it converted a money purchase pension plan to a…
CCA 1123028: Separately stated communications fees generally belong in the communications excise tax base
This Chief Counsel Advice analyzes separately stated fees charged with communications services for purposes of the IRC § 4251 communications excise tax. It concludes that extended area service fees,…
CCA 1123027: Related-party organizer is the taxpayer and air carrier is the collector under section 4271
This Chief Counsel Advice addresses the taxpayer and collector for the communications excise tax on transportation of property by air under IRC § 4271. A parent company used separate related…
PLR 1121028: IRS approves a VEBA's plan to use remaining funds for employee benefits
The IRS ruled that a voluntary employees' beneficiary association (VEBA) could wind up after its sponsoring trade association ended its sponsorship and all participating employers obtained other…
CCA 1121019: imported truck sales distinguished under the heavy vehicle excise tax rules
Chief Counsel addressed whether a regulation example involving an exported truck conflicted with Rev. Rul. 85-95. The advice explained that the regulation example involved a taxable first retail…
TAM 1121013: fuel mixture is sold under a qualifying two-party exchange
The IRS concluded that a gasoline and alcohol mixture delivered over a terminal rack under a qualifying two-party exchange agreement is “sold” for purposes of the alcohol fuel mixture credit. The…
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…
CCA 1119028: retail tax treatment for imported trucks
Chief Counsel addressed when the 12 percent retail excise tax under IRC § 4051 applies to imported trucks in five scenarios. The memorandum explains when a sale outside the United States, an export…
TAM 1119027: when gasoline blendstock removals and sales are taxable
The IRS analyzed whether a taxable fuel registrant owed the IRC § 4081 excise tax on removals and sales of butane used as a gasoline blendstock in 2004 and 2005. The memorandum addresses transfers…
PLR 1114019: IRS consents to regulated investment companies revoking excise tax elections
The IRS consented to seven regulated investment companies revoking elections under IRC § 4982(e)(4)(A) that used their tax year instead of the one-year period ending October 31 to calculate required…
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…
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 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…
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 1105035: Free use of IRA property by related S corporation may be prohibited transaction
Chief Counsel advice considered whether an IRA's property could be used without rent by an S corporation wholly owned by a redacted person related to the IRA's holder. The advice explained that §…
PLR 1104004: IRS determines the first retail sale and tax base for discounted LNG trucks and tractors
A truck manufacturer asked how the federal excise tax on trucks and tractors applies when a government-funded incentive reduces the cost of installing liquefied natural gas engines. The IRS ruled…
PLR 1102003: IRS distinguishes importer status for patented and non-patented archery equipment
A domestic corporation planned to buy archery equipment made abroad through an unrelated import broker, then brand, package, and sell the products in the United States. The IRS ruled that 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.