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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CCA 1052012: Stock redemptions were treated as dividends under section 301
Chief Counsel Advice addressed stock redemptions involving non-U.S. shareholders, former employees, current employees, and family shareholders. It concluded that the distributions fell under IRC §…
CCA 1052011: The assessment period for the employee share of FICA tax had expired
Chief Counsel Advice considered the assessment period for the employee share of FICA tax. It concludes that the IRS could not assess the tax because the limitations period had expired when the…
CCA 1052010: Available guidance on undue hardship under section 6161 was limited
Chief Counsel Advice considered whether the IRS had proposed or potential guidance on applying the undue-hardship requirement in IRC § 6161(a)(1). The advice states that the Internal Revenue Manual…
CCA 1052009: The IRS could request a waiver of the erroneous-refund limitations period
Chief Counsel Advice considered whether a taxpayer could waive the general limitations period in IRC § 6532(b) for an IRS suit to recover an erroneous refund. It explains that, although the statute…
CCA 1052008: Appeals may issue a final determination letter in appropriate cases
Chief Counsel Advice addressed which IRS office may issue a final determination letter in a case appropriate for Appeals review. It points to the general procedural regulations and states that…
CCA 1052007: The automatic extension rule may apply to missed estate tax elections
Chief Counsel Advice considered the extension rules for elections under IRC §§ 2032(d) and 2056A(d). It states that Treas. Reg. § 301.9100-2(b) applies when the taxpayer timely filed Form 706,…
CCA 1052006: Section 6229 provides a minimum period for partnership items, not a separate limitations period
Chief Counsel Advice addressed the assessment limitations periods for partnership items under the TEFRA rules. It states that section 6501 supplies the limitations period for the actual taxpayers,…
CCA 1052005: Changes to a § 48C project may affect its allocated credit
Chief Counsel Advice considers when changes to a project that was allocated a section 48C credit may be significant enough to affect the credit. It says the only change expressly allowed by Notice…
CCA 1052004: Duty of consistency may bar repeated deductions by a related settlement fund
Chief Counsel Advice considers whether the Service may prevent a receiver from claiming deductions on a qualified settlement fund's return when the same expenses were previously deducted on a…
CCA 1052003: An amended return showing additional tax is not covered by the section 7502 postmark rule
Chief Counsel Advice considers whether the section 7502 postmark rule applies to an amended return mailed on the last day of the assessment period but received later. It concludes that the rule does…
PLR 1052001: Foreign eligible entity granted more time to elect partnership classification
The IRS granted a foreign eligible entity an additional 120 days to file an election to be treated as a partnership for federal tax purposes. The entity had intended to make the election effective…
PLR 1051027: IRS declines to waive the WRERA 180-day airline payment rollover deadline
An airline employee received a payment after the airline's qualified retirement plan was terminated in bankruptcy and asked to transfer it to a Roth IRA under section 125 of WRERA. The employee…
PLR 1051025: IRS approves a make-up IRA payment without treating it as a modification
An individual under age 59½ received substantially equal periodic payments from an IRA under the exception in IRC § 72(t)(2)(A)(iv). The custodian missed one monthly payment after changing the…
IRS denies § 501(c)(3) exemption to a church-affiliated lending institution
The IRS issued a final adverse determination to an organization formed by members of several churches to provide loans and investment opportunities to church members. The organization argued that…
PLR 1051023: Trust settlement will not trigger GST, gift, estate, or income tax
The IRS considered a proposed settlement of litigation over two trusts created under a deceased person's will. The dispute concerned the rule against perpetuities, how trust principal and income…
PLR 1051022: IRS grants extra time to waive a consolidated NOL carryback
A consolidated corporate group failed to timely file an election to relinquish the entire carryback period for a consolidated net operating loss. The group requested relief under the regulatory…
CCA 1051021: Divorced parents may both claim a child as a dependent for § 139D benefits
Chief Counsel Advice addresses whether divorced, separated, or apart-living parents who are members of an Indian tribe may both treat their child as a dependent for purposes of IRC § 139D. The…
PLR 1051020: Foreign stock exchange gain may count toward loss limitation
A consolidated corporate group in bankruptcy proposed to move foreign subsidiary stock to a new disregarded LLC and then transfer the LLC interests to creditors. The IRS ruled that the resulting…
PLR 1051019: Bankruptcy reorganization rules for section 382 loss limits
A consolidated corporate group emerged from a Chapter 11 bankruptcy after a plan exchanged creditors’ claims for new debt, stock, or other rights. The IRS ruled that the group could use the…
PLR 1051018: Taxpayer granted more time to make an RRSP election
A Canadian citizen who became a United States resident did not know that a Form 8891 election was needed to defer U.S. tax on income accrued in Canadian RRSP accounts. The taxpayer asked for more…
PLR 1051017: Late S corporation election treated as timely
A corporation intended to elect S corporation status when it was incorporated but did not timely file Form 2553. The IRS determined that the corporation had reasonable cause for the late election.…
PLR 1051016: Omitted Form 1122 forms treated as filed
A corporate group filed its first consolidated return after a reorganization but accidentally omitted Forms 1122 for multiple subsidiaries and LLCs. The members were listed on Form 851, their income…
PLR 1051015: Inadvertently late S corporation election treated as timely
A corporation intended to elect S corporation status but inadvertently filed Form 2553 late. The IRS concluded that the corporation had reasonable cause for the failure. It allowed the corporation…
PLR 1051014: CFC subpart F income may qualify for a RIC income test
A regulated investment company planned to invest in a wholly owned foreign subsidiary that would trade in commodities, futures, swaps, and related instruments. The subsidiary was expected to be a…
PLR 1051013: Late disregarded-entity election granted extra time
A foreign entity with one owner intended to be treated as a disregarded entity for U.S. federal tax purposes but did not timely file Form 8832. The IRS found that the requirements for relief under…
PLR 1051012: Late S corporation election relief granted
A corporation intended to be treated as an S corporation but did not timely file the required election. The IRS concluded that the corporation had reasonable cause for the failure and qualified for…
PLR 1051011: Late S corporation election relief granted
A corporation intended to be treated as an S corporation but did not timely file the required election. The IRS concluded that the corporation had reasonable cause for the failure and qualified for…
PLR 1051010: S corporation status preserved after possible termination
An S corporation’s shareholder engaged in an event that may have inadvertently terminated the corporation’s S election. The corporation represented that the event was not motivated by tax avoidance,…
PLR 1051009: Late S corporation election treated as timely
A corporation’s sole shareholder intended for it to be an S corporation, but Form 2553 was not timely filed. The IRS found reasonable cause for the late election and granted relief under IRC…
PLR 1051008: S corporation election cured after missing shareholder consents
A corporation attempted to elect S corporation status, but two shareholders did not provide the required consents. The IRS ruled that the election was ineffective because of the missing consents,…
PLR 1051007: Late entity-classification and S corporation elections allowed
An LLC intended to be treated as an S corporation but failed to timely file its entity-classification and S corporation election forms. The IRS granted the LLC 120 days to file Form 8832 and treat…
PLR 1051006: Revised nuclear decommissioning funding schedule approved
A nuclear power plant owner requested a revised schedule of ruling amounts for its qualified nuclear decommissioning reserve fund after the plant's operating license was extended. The IRS concluded…
PLR 1051005: Extension granted to file duplicate Form 3115
A taxpayer timely filed its federal income tax return and original Form 3115 to change an accounting method, but its signed duplicate Form 3115 reached the accounting firm too late to be filed with…
PLR 1051004: Trust settlement receives favorable federal tax treatment
A family sought IRS rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust holding stock. The settlement divided the trust into…
PLR 1051003: Trust settlement receives favorable federal tax treatment
A family sought IRS rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust holding stock. The settlement divided the trust into…
PLR 1051002: Trust settlement receives favorable federal tax treatment
A family sought IRS rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust holding stock. The settlement divided the trust into…
PLR 1051001: Extension granted to file duplicate Form 3115
A taxpayer timely filed its federal income tax return and original Form 3115 to change an accounting method for personal property taxes, but its signed duplicate Form 3115 reached the accounting…
PLR 1050045: IRS waives 60-day IRA rollover deadline
A taxpayer withdrew money from an IRA after a financial institution employee incorrectly said the rollover period was 90 days. The taxpayer missed the 60-day deadline but kept the distribution in a…
PLR 1050044: Five-year pension amortization extension approved
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities. The plan qualified because, without the extension, it would have an accumulated…
PLR 1050043: Five-year pension amortization extension approved
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities. The plan qualified because, without the extension, it would have an accumulated…
PLR 1050042: Five-year pension amortization extension approved
The IRS approved a five-year automatic extension for a pension plan to amortize specified unfunded liabilities. The plan qualified because, without the extension, it would have an accumulated…
IRS determination 1050041: Exempt status revoked for failure to substantiate operations
The IRS revoked an organization's exemption under IRC § 501(c)(3) after the organization failed to produce records establishing that it operated exclusively for exempt purposes and that its earnings…
IRS determination 1050040: Exemption revoked for business league providing particular services
The IRS revoked a tax-exempt organization’s status under IRC § 501(c)(6). The organization served businesses in different industries and primarily provided human-resources information and consulting…
IRS determination 1050039: Exemption revoked for seller-funded down payment assistance program
The IRS revoked an organization’s exemption under IRC § 501(c)(3), retroactive to the date it began operating a seller-funded down payment assistance program. The program was open to home buyers…
IRS determination 1050038: Exemption revoked after organization failed to document dissolution
The IRS revoked an organization’s exemption under IRC § 501(c)(3), effective on a redacted date. The organization said it was dissolving but did not provide Articles of Dissolution, records showing…
IRS determination 1050036: Exemption revoked for fraternal organization operating commercial bar
The IRS concluded that a subordinate fraternal organization did not qualify for exemption under IRC § 501(c)(10). The organization operated a public bar, received substantially all of its income…
IRS determination 1050035: Exemption revoked after organization failed to provide examination records
The IRS revoked an organization’s exemption under IRC § 501(c)(3) after it repeatedly failed to provide records and information needed for an examination. The organization did not schedule an…
IRS determination 1050034: Exemption revoked for fraternal organization operating video lottery facility
The IRS recommended revoking a fraternal organization’s exemption under IRC § 501(c)(10). The organization’s roughly 250 members were allowed to join by completing a membership card to play video…
IRS determination 1050033: Exemption denied for gymnastics fundraising association
The IRS denied an application for exemption under IRC § 501(c)(3) by an association that raised money to offset the costs of children participating in a competitive gymnastics program at a…
CCA 1050032: Disclosures may support the sale of seized assets
Chief Counsel Advice considered whether the IRS could disclose information needed to conduct a sale of seized assets. It concluded that IRC § 6103(k)(6) and Treas. Reg. § 301.6103(k)(6)-1(a)(1)…
CCA 1050031: A net operating loss election could not be revoked without the related WHBAA election
Chief Counsel Advice considered whether a taxpayer could revoke an election under IRC § 172(b)(3) to waive the net operating loss carryback period. The advice explained that the election could be…
CCA 1050030: Notice delivery to a power of attorney can affect collection challenges
Chief Counsel Advice addressed whether a taxpayer could challenge an underlying tax liability during a Collection Due Process hearing when a Notice of Deficiency was sent to a power of attorney.…
CCA 1050029: Joint-return information may be disclosed while liability remains unresolved
Chief Counsel Advice considered whether the IRS could disclose a purported joint return and related return information to one spouse when that spouse claimed not to have signed the return. The…
PLR 1050028: Late S corporation election treated as timely for reasonable cause
The IRS granted relief to a small business corporation whose shareholder intended to make an S corporation election effective on a specified date, but the election was not filed on time. The IRS…
PLR 1050027: Grain payments treated as per-unit retain allocations paid in money
The IRS ruled for a farmers’ cooperative that made payments to members for grain marketed through the cooperative. It concluded that the payments were per-unit retain allocations paid in money under…
PLR 1050026: Extension granted for a late section 338 election
The IRS granted a purchaser additional time to file a section 338(g) election after the statutory deadline had passed. The purchaser showed that it acted reasonably and in good faith, and the IRS…
PLR 1050025: Inadvertent S corporation termination disregarded
The IRS ruled that a corporation’s S corporation election was inadvertently terminated when two ineligible shareholders acquired stock. The shareholders later redeemed their interests, leaving the…
PLR 1050024: Late S corporation election treated as timely
The IRS granted relief to a company whose Form 2553 was not filed by the deadline for an intended S corporation election. It found that the company had reasonable cause for the late filing under IRC…
PLR 1050023: Extension granted for a rental real estate activity election
The IRS granted married taxpayers additional time to elect to treat all of their interests in rental real estate as one rental real estate activity. The taxpayers were eligible to make the election…
PLR 1050022: Extension granted for a rental real estate activity election
The IRS granted married taxpayers additional time to elect to treat all of their interests in rental real estate as one rental real estate activity. The taxpayers were eligible to make the election…
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.