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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
IRS determination 1103063: IRS revokes exemption for a debt-management organization
The IRS revoked a debt-management organization's exemption under section 501(c)(3). The organization reported fee-based debt-management services, but the IRS found that it did not engage primarily…
IRS determination 1103062: IRS modifies a veterans organization's exemption to social-club status
The IRS modified an organization's tax-exempt status from a veterans organization under section 501(c)(19) to a social club under section 501(c)(7). The organization agreed to the change by signing…
IRS determination 1103061: IRS revokes exemption for an inactive supporting organization
The IRS revoked a supporting organization's section 501(c)(3) exemption because it had no assets, had never been active, and did not demonstrate activity furthering a charitable purpose. The…
IRS determination 1103060: IRS approves a conditional minimum-funding waiver for a multiemployer plan
The IRS approved a conditional waiver of the minimum funding standard for a multiemployer pension plan for the plan year ending August 31, 2009. The waiver requires specified contributions for later…
IRS determination 1103059: IRS approves a five-year extension for amortizing a plan's unfunded liabilities
The IRS approved a request for a five-year automatic extension to amortize a pension plan's unfunded liabilities. The extension applies to eligible amortization charge bases established as of May 1,…
PLR 1103058: IRS waives the 60-day IRA rollover deadline after an advisor's error
The IRS waived the 60-day deadline for an individual retirement account rollover. The taxpayer had withdrawn an amount from an IRA and instructed a financial advisor to transfer it back before the…
IRS determination 1103057: IRS revokes exemption for a bingo organization without a charitable program
The IRS revoked an organization's tax exemption under IRC § 501(c)(3). The organization conducted weekly bingo games and represented that it raised money for scholarships, but the examination found…
IRS determination 1103056: IRS revokes exemption after private benefit and filing failures
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective July 1 of the redacted year. The determination states that the organization failed to operate exclusively for exempt…
Counsel addresses refund splitting and direct deposits for prior tax years
Chief Counsel advised that no legal requirement prevents the IRS from splitting or directly depositing a refund for prior tax years. The advice also identified several refund FAQ questions that used…
Counsel addresses non-TEFRA deficiency notices for partnership issues
Chief Counsel agreed that at-risk and passive-loss issues may be included in a non-TEFRA notice of deficiency when the partnership proceeding was previously closed or the partnership return was…
Counsel addresses inconsistent partnership allocations through tier partnerships
Chief Counsel addressed inconsistent allocations between a source partnership and a tier partnership. The advice states that IRC § 6222 permits assessment of an inconsistently reported item when the…
CCA 1103052: Counsel addresses advance-payment deferral for hotel and special-function rooms
Chief Counsel advised that, when administering Rev. Proc. 2004-34, section 4.01(3)(d) applies both to hotel rooms used for overnight stays and to special-function rooms such as banquet halls. The…
CCA 1103051: Counsel addresses a tier partner's Form 872-P limitations extension
Chief Counsel advised that a tier partner's Form 872-P should extend the limitations period for items flowing from source partnership items under IRC § 6229(b)(3). The advice states that the consent…
CCA 1103050: Counsel addresses undesignated remittances and section 6603 deposits
Chief Counsel advised that a remittance does not qualify as a section 6603 deposit unless the taxpayer provides a written statement identifying the tax type, tax year, and amount and basis of the…
CCA 1103049: Counsel addresses designating a tax matters partner for a prior year
Chief Counsel advised that a partnership may designate a current partner as its tax matters partner for a prior year. The advice relies on Treas. Reg. § 301.6231(a)(7)-1(b)(1)(ii) and §…
CCA 1103048: Counsel compares TEFRA settlements with section 6213(d) waivers
Chief Counsel advised that section 6601(c) gives a TEFRA settlement the same effect as a section 6213(d) waiver. The advice applies this rule to both a TEFRA partnership item Form 906 closing…
CCA 1103047: Counsel addresses the payment date for taxpayers outside the county
Chief Counsel advised that the date prescribed for payment of tax is April 15. The advice states that an extension granted to taxpayers outside the county under Treas. Reg. § 1.6081-5(a)(5) does not…
CCA 1103046: Counsel advises disallowing unsupported Schedule C income and expenses
Chief Counsel advised that Schedule C income and expenses should be fully disallowed when the activity does not qualify as carrying on a trade or business. The guidance concerns review of earned…
CCA 1103045: Relocation assistance is excluded from the Service's interest in lien property
Chief Counsel advised that relocation assistance paid directly to a taxpayer is not part of sale proceeds. Because it is not part of the taxpayer's interest in the real property, it should not be…
CCA 1103044: Counsel addresses consistent settlement agreements among partners
Chief Counsel advised that when one partner enters into a settlement agreement, another partner may request a consistent agreement. The settlement must be a written offer and acceptance concerning…
CCA 1103043: Counsel addresses the commercial revitalization deduction after a proposed extension
Chief Counsel advised that it was premature to decide how the IRS would treat allocations of commercial revitalization expenditures for 2010. At the time, proposed legislation would extend…
CCA 1103042: Counsel addresses partnership items involving an LLC and indirect partners
Chief Counsel advised that determining an LLC partner is not a partner and receives no deductions is a partnership item. That determination binds the LLC and indirect partners who hold interests…
CCA 1103041: Counsel considers whether Algeria's surplus tax is a creditable foreign income tax
Chief Counsel considered whether an Algerian surplus tax was the same as a petroleum exceptional profits tax and whether that levy could qualify for a foreign tax credit. The analysis states that a…
CCA 1103040: Counsel addresses filing dates and the penalty for frivolous tax submissions
Chief Counsel responded to questions about a Form 843 request for penalty abatement and the section 6702 frivolous-submission penalty. The advice states that section 7502 does not apply because no…
PLR 1103039: Spouses receive extra time to allocate GST exemptions to family trusts
A married couple asked for more time to allocate their generation-skipping transfer tax exemptions to transfers made to three trusts for their children and grandchildren. Their accountant had failed…
PLR 1103038: Agency receives extra time to correct private-activity-bond volume-cap elections
A state housing-finance agency asked for more time to amend separate Form 8328 elections for regular private-activity-bond volume cap and Housing Act volume cap. State administrative staff had…
PLR 1103037: Parent receives extra time to make a consolidated-return election
A parent company and its wholly owned subsidiary intended to file a consolidated federal income tax return but did not make the election on time. The IRS found that the parent reasonably relied on a…
PLR 1103036: Regulated investment companies may treat specified swap income as qualifying income
Three regulated investment companies asked whether income from interest rate swaps, constant maturity swaps, and Consumer Price Index swaps would count as qualifying income for the 90-percent…
PLR 1103035: Subsidiaries are treated as joining their parent's consolidated return
A parent corporation asked whether two subsidiaries had joined in the parent's initial consolidated federal income tax return even though the subsidiaries' Forms 1122 were not filed with the return.…
PLR 1103034: Corporation receives relief for a late S election
A corporation intended to elect S corporation status effective on a specified date but did not timely file Form 2553. The IRS found reasonable cause for the missed election. It ruled that the…
PLR 1103033: IRS treats commodity-linked note income and certain CFC income as qualifying income for RICs
Two investment funds and a related portfolio asked whether income from a commodity-linked structured note would count toward the qualifying-income test for regulated investment companies. They also…
PLR 1103032: IRS approves tax-free treatment for a corporate restructuring and statutory merger
A publicly traded parent company asked how several reorganizations would be treated after the parent and some subsidiaries entered creditor-protection proceedings. The IRS ruled that two…
PLR 1103031: Taxpayer receives 60 more days to elect out of additional first-year depreciation
A limited partnership asked for more time to make the election not to deduct additional first-year depreciation for all classes of qualified property placed in service during a tax year. The…
PLR 1103030: Parent receives more time to make a QSub election for a wholly owned subsidiary
An S corporation parent asked for more time to elect to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. The parent had contributed the subsidiary’s stock to itself but…
PLR 1103029: Partnership receives more time to make a section 754 election
A limited liability company asked for more time to make a section 754 election after experiencing a technical termination under section 708(b)(1)(B). The entity had inadvertently failed to make a…
PLR 1103028: Company may preserve S corporation treatment after an inadvertent invalid election
A company asked for relief after discovering that its S corporation election was invalid because a trust holding company stock had not made the required qualified subchapter S trust election. The…
PLR 1103027: Affiliated group receives more time to file a consolidated return election
A parent company asked for more time for itself and its subsidiaries to elect to file a consolidated federal income tax return. The election had not been filed by the regulatory deadline, and the…
PLR 1103026: Parent may claim a worthless-securities deduction for a subsidiary’s stock on liquidation
A parent company asked whether it could claim a worthless-securities deduction for the stock of a subsidiary that was winding up its business and would convert to a limited liability company. The…
PLR 1103025: Taxpayer may make a late election related to rehabilitation tax credits
A tax-exempt organization's wholly owned subsidiary, which served as a general partner in two partnerships developing a historic property, asked for more time to make an election under section…
PLR 1103024: Taxpayers may make a late allocation of generation-skipping transfer tax exemptions
A married couple transferred cash to an irrevocable trust for their daughter and her descendants but did not timely allocate their generation-skipping transfer tax exemptions to the transfer. Their…
PLR 1103023: Husband and wife may make late allocations of GST exemptions
A married couple transferred cash to an irrevocable trust for their daughter and her descendants but did not timely allocate their generation-skipping transfer tax exemptions to the transfer. Their…
PLR 1103022: Corporation may revoke a foreign currency election for its controlled foreign corporations
A U.S. corporation asked to revoke an election that affected how its controlled foreign corporations treated net foreign currency gains and losses for foreign personal holding company income…
PLR 1103021: Company may make a late QSub election for its wholly owned subsidiary
An S corporation intended to treat its wholly owned subsidiary as a qualified subchapter S subsidiary, but it did not timely file the required election. The IRS concluded that the requirements for…
IRS need not turn over a tax overpayment irrevocably elected as a future credit
Chief Counsel Advice considered whether the IRS had to turn over a tax overpayment to a Chapter 7 bankruptcy trustee after the taxpayer elected to apply the overpayment to a future tax liability.…
PLR 1103019: Commodities-linked note income qualifies for regulated investment company income testing
Several regulated investment companies asked whether income and gains from specified commodities-linked notes would count as qualifying income under section 851(b)(2). The notes paid coupon interest…
PLR 1103018: Debt restructuring will not be treated as a disguised sale
A real estate investment trust with liabilities exceeding the value of its assets proposed to restructure its debt through a partnership and a related limited liability company. The transaction…
PLR 1103017: Subpart F income from a controlled foreign subsidiary will count as qualifying income for a RIC
A regulated investment company proposed to invest in a wholly owned foreign subsidiary that would invest in commodities and related instruments. The IRS concluded that the subsidiary would qualify…
PLR 1103016: Taxpayers may make late formula allocations of GST exemption to trust transfers
A donor and spouse transferred stock and a partnership interest to an irrevocable trust, but their tax preparer did not allocate their available generation-skipping transfer tax exemptions to the…
PLR 1103015: S corporation election preserved after inadvertent shareholder and ESBT election failures
A company’s S corporation election terminated when an LLC acquired its stock, and certain trusts later received the stock without timely making their required electing small business trust…
PLR 1103014: IRS approves a revised nuclear decommissioning reserve funding schedule
A utility that owned an interest in a nuclear power plant requested a revised schedule of ruling amounts for its nuclear decommissioning reserve fund. The request followed a public utility…
PLR 1103013: Partnership receives more time to make a late section 754 election
A limited partnership failed to make a timely section 754 election after a transfer of a partnership interest because its tax adviser inadvertently missed the election. The IRS concluded that the…
PLR 1103012: Partnership receives more time to make a late section 754 election
A limited partnership failed to make a timely section 754 election after a transfer of a partnership interest because its tax adviser inadvertently missed the election. The IRS concluded that the…
PLR 1103011: Partnership receives more time to make a late section 754 election
A limited partnership failed to make a timely section 754 election after a transfer of a partnership interest because its tax adviser inadvertently missed the election. The IRS concluded that the…
PLR 1103010: Security agreement does not prevent subsidiary from joining its parent’s consolidated group
A US parent’s affiliated group included a subsidiary indirectly owned by a foreign parent. A government department required the subsidiary to operate under a security agreement designed to insulate…
PLR 1103009: Income from a wholly owned foreign subsidiary qualifies for a RIC's gross income test
An investment fund asked whether income from investing in a wholly owned foreign subsidiary would count toward the income test for regulated investment company status. The fund represented that the…
PLR 1103008: Section 162(m) does not limit compensation deductions for the subsidiary's employees on the stated facts
A foreign parent company's wholly owned United States subsidiary asked whether the section 162(m) deduction limit applied to compensation paid to its employees. The parent was a foreign private…
PLR 1103007: Gain from selling a food-processing business is patronage-source income for the cooperative
A tax-exempt farmers cooperative that marketed crops for its members sold an interest in a food-processing business that had provided a market for those crops. The cooperative asked whether the…
PLR 1103006: Five condominium units may be treated as one building for depreciation classification
A taxpayer developed one mixed-use building containing residential apartments, commercial space, parking, and community facilities, then proposed dividing the building into five condominium units.…
PLR 1103005: Late entity-classification and S corporation elections receive relief
A newly formed entity intended to be classified as a corporation and elect S corporation status but failed to timely file the required Forms 8832 and 2553. The taxpayer asked for an extension to…
PLR 1103004: Estate receives more time to make a QDOT election
An estate of a noncitizen decedent left property in trust for a surviving noncitizen spouse and claimed the estate tax marital deduction. The estate's accountant failed to make the required…
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.