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 201109004: 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 201109003: 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 201109002: 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 201109001: 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 201108048: 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 201108047: 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 201108046: 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 201108045: 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 201108044: 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 201108043: 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 201108042: 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 201108041: 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 201108040: 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 201108039: 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 201108038: 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 201108037: 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 201108029: 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 201108028: 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 201108027: 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 201108026: 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 201108025: 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 201108024: 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 201108023: 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 201108022: 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 201108021: 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 201108020: 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 201108019: 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 201108018: 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 201108017: 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 201108016: 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 201108015: 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 201108014: 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 201108013: 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 201108012: 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 201108011: 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 201108010: 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 201108009: 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 201108008: 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 201108007: 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 201108006: 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 201108005: 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 201108004: 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…
PLR 201108003: 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 201108002: 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 201108001: 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 201107032: 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 201107031: 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 201107030: 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 201107029: 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 201107028: 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 201107027: 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 201107026: 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 201107025: 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…
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.