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 1050021: IRS restored an S corporation election after missed QSST elections
The IRS ruled that a corporation's S corporation election was inadvertently terminated when six trusts received its stock and their beneficiaries did not make the required Qualified Subchapter S…
PLR 1050020: IRS approved a corporate recapitalization and Type F reorganization
The IRS ruled on a proposed restructuring of a publicly traded parent's foreign holding-company structure. The plan included a recapitalization of a foreign subsidiary's common and preferred stock,…
PLR 1050019: IRS disregarded an inadvertent S corporation termination
The IRS ruled that a corporation's S corporation election was inadvertently terminated when a trust became a shareholder without filing a timely QSST election. The corporation represented that the…
PLR 1050018: IRS allowed a late S corporation election
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation was formed under state law, its sole shareholder intended the election to…
PLR 1050017: IRS classified a state-created association as a division, not a political subdivision
The IRS considered whether a state-created association administering a no-fault medical compensation plan was a political subdivision of the state. The IRS concluded that the association did not…
PLR 1050016: IRS allowed a late S corporation election effective from incorporation
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation was formed under state law, its sole shareholder intended S corporation…
PLR 1050015: IRS allowed a late S corporation election
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation was formed under state law, its sole shareholder intended S corporation…
PLR 1050014: IRS allowed a late S corporation election
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation was formed under state law, intended S corporation treatment from its…
PLR 1050013: IRS approved Type D reorganizations and tax-free stock distributions
The IRS approved a proposed restructuring by an S corporation that would transfer two business lines into newly formed corporations and distribute the new corporations' stock to the two…
PLR 1050012: IRS ruled that the taxpayer's officers were not covered employees for a short taxable year
The IRS considered whether a corporation's officers were covered employees for a short taxable year that ended when the corporation became part of an affiliated group after a merger. The corporation…
PLR 1050011: IRS classified a foreign pension organization as a trust for federal tax purposes
The IRS considered the federal tax classification of a foreign organization created to provide disability, old age, and death benefits to covered employees and their beneficiaries. The organization…
PLR 1050010: IRS approved a revised nuclear decommissioning reserve funding schedule
The IRS reviewed a utility's proposed revised schedule of annual amounts to fund a nuclear power plant decommissioning reserve after the plant's operating license was extended. The taxpayer…
PLR 1050009: IRS approved a revised nuclear decommissioning reserve funding schedule
The IRS reviewed a utility's proposed revised schedule of annual amounts to fund a nuclear power plant decommissioning reserve after the plant's operating license was extended. The taxpayer…
PLR 1050008: IRS approved consolidating three trusts without triggering new tax consequences
The IRS considered a plan to consolidate three related trusts into one trust to reduce administrative costs. The trusts had substantially similar beneficiaries, trustees, and distribution terms, but…
PLR 1050007: IRS approved a revised nuclear decommissioning reserve funding schedule
The IRS reviewed a utility's proposed revised schedule of annual amounts to fund a nuclear power plant decommissioning reserve after the plant's operating license was extended. The taxpayer…
PLR 1050006: IRS approved consolidating three related trusts without new tax consequences
The IRS considered a plan to consolidate three related trusts into one trust to reduce administrative costs. The trusts had substantially similar beneficiaries, trustees, and distribution terms, but…
PLR 1050005: IRS approved consolidating three related trusts without new tax consequences
The IRS considered a plan to consolidate three related trusts into one trust to reduce administrative costs. The trusts had substantially similar beneficiaries, trustees, and distribution terms, but…
PLR 1050004: IRS approved a special transfer and deduction schedule for nuclear decommissioning costs
The IRS reviewed a taxpayer's request to make a special transfer to a qualified nuclear decommissioning fund and deduct that transfer over the plant's remaining useful life. The taxpayer had…
PLR 1050003: IRS approves nuclear decommissioning deduction schedules after an ownership transfer
The taxpayer acquired an ownership interest in a nuclear power plant and its qualified nuclear decommissioning funds from prior owners. It asked for a schedule of deduction amounts for special…
PLR 1050002: Rental income from actively managed properties is not passive investment income
An S corporation that owned and managed commercial and residential rental properties asked whether its rental income was passive investment income under IRC § 1362(d)(3). The company and its related…
PLR 1050001: IRS grants late-election relief for a foreign entity to be treated as disregarded
The taxpayer was a foreign business entity with one owner and limited liability. It intended to be treated as a disregarded entity for federal tax purposes but did not timely file Form 8832. The IRS…
IRS revokes an organization's § 501(c)(3) tax-exempt status
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective January 1, 2005. The IRS stated that the organization failed to segregate its…
PLR 1049047: Sale of a long-held charitable trust property will not create unrelated business income
A charitable trust that operated educational programs asked about selling one of eight commercial real estate parcels held for many years as an income-producing asset. The parcel was received by…
PLR 1049046: Housing organization may restructure through single-member LLCs without losing exemption
An organization exempt under § 501(c)(3) and classified under § 509(a)(2) planned to remove its sole member, operate without members under a board of directors, and hold affordable-housing…
IRS revokes exempt status after an organization failed to provide records and information
The IRS revoked an organization's exemption under § 501(c)(3), effective January 1 of the redacted year. The organization failed to establish that it operated exclusively for exempt purposes and…
IRS revokes exempt status after an organization failed to meet reporting requirements
The IRS revoked an organization's § 501(c)(3) exemption, effective January 1 of the redacted year. The organization did not establish that it operated exclusively for exempt purposes and failed to…
IRS 1049043: IRS denied exemption to an organization offering counseling and consulting services
The IRS issued a final adverse determination denying federal tax exemption to an organization that planned to provide counseling, financial consulting, seminars, and services to churches and…
PLR 1049042: IRS waived the 60-day IRA rollover deadline after bank error
The IRS waived the 60-day deadline for an individual to roll an IRA distribution into another IRA. The taxpayer had instructed a bank to deposit the distribution into an IRA rollover account, but…
CCA 1049041: IRS payment redesignation depends on the taxpayer's instructions
Chief Counsel Advice addresses when the IRS may transfer or redesignate a payment applied to a taxpayer's account. If the IRS applied the payment according to the taxpayer's instructions, it will…
CCA 1049040: Form 6251 lines 3 and 8 do not apply to trade or business taxes
Chief Counsel Advice agrees with a conclusion about Form 6251, which is used in calculating alternative minimum tax. The memorandum states that lines 3 and 8 do not apply to taxes incurred in…
CCA 1049039: A corporation's return signer must be authorized by the corporation
Chief Counsel Advice addresses how a corporation may establish the authority of a person signing its return. The memorandum states that there is no “TMP” for a corporation. A stockholder's statement…
CCA 1049038: Retirement means permanent withdrawal of depreciable property
Chief Counsel Advice addresses the meaning of “retirement” for depreciable property. It states that retirement means permanently withdrawing depreciable property from use in a trade or business or…
CCA 1049037: An S corporation's power of attorney must be signed by an officer
Chief Counsel Advice addresses who may sign a power of attorney for an S corporation and what evidence may establish signing authority. A corporate officer must sign for the corporation. Stockholder…
CCA 1049036: A general partner may sign a partnership power of attorney
Chief Counsel Advice states that any general partner may sign a power of attorney for a partnership. For a TEFRA partnership, the same entity would be the tax matters partner because only a general…
CCA 1049035: An NOL carryback may reduce outstanding tax despite refund limits
Chief Counsel Advice distinguishes between a time-barred claim for a tax credit or refund and a net operating loss carryback used only to reduce an outstanding tax liability. The memorandum…
CCA 1049034: The refund limitations period barred return of old levy remittances
Chief Counsel Advice considers wage-levy remittances that the IRS applied to tax years not listed on the levy. The memorandum concludes that the IRS was prohibited from refunding the later…
CCA 1049033: Tax shown and paid on an amended Form 1042 may be assessed directly
Chief Counsel Advice considers whether the IRS may assess an amount shown on an amended Form 1042 and paid with that form. The advice concludes that IRC § 6201(a)(1) and the related regulation…
CCA 1049032: Late or improperly filed partnership adjustment requests may be invalid
Chief Counsel Advice addresses when a partnership-level administrative adjustment request, or AAR, is valid. It states that an AAR filed more than three years after the partnership return was filed…
CCA 1049031: A taxpayer may make a deposit of disputable tax before an audit
Chief Counsel Advice considers whether the IRS may accept a deposit of disputable tax before the taxpayer has been audited. The advice agrees that there is disputable tax and that the taxpayer…
CCA 1049030: A taxpayer may elect joint status after a substitute-for-return filing
Chief Counsel Advice considers whether a taxpayer may elect joint filing status after the IRS has prepared a substitute for return under IRC § 6020(b) and issued a notice of deficiency. Relying on…
TAM 1049029: Bundled programming packages can qualify for the domestic production deduction
This Technical Advice Memorandum considers whether gross receipts from licensing a programming package can qualify as domestic production gross receipts under IRC § 199. The package included…
CCA 1049028: Expanded exclusion covers certain health-professional loan repayment and forgiveness amounts
This Chief Counsel Advice addresses the expanded exclusion under IRC § 108(f)(4) for certain payments under health-professional loan repayment and forgiveness programs. It concludes that the…
CCA 1049027: Worker-classification litigation can suspend backup-withholding assessment limits
This Chief Counsel Advice addresses backup withholding issues that can arise in Tax Court litigation under IRC § 7436 over whether workers are employees or independent contractors. It concludes that…
CCA 1049026: An adult home care house qualifies as residential rental property
This Chief Counsel Advice considers whether a house used for an adult home care business qualifies as residential rental property for depreciation purposes. The residents lived in the house…
CCA 1049025: Newco succeeds to an S corporation's built-in gains tax after a merger
This Chief Counsel Advice addresses a merger in which an S corporation merged into a newly formed C corporation, with the transaction treated as an asset sale for federal tax purposes. The advice…
PLR 1049024: Surviving corporation must use specified methods for loan fee OID
This ruling addresses a merger in which the surviving corporation inherited the predecessor's accounting-method items under IRC § 381. The corporations had used different methods to account for…
PLR 1049023: LLC receives more time to elect corporate and S corporation status
This ruling concerns an LLC that intended to be classified as a corporation and to elect S corporation status, but did not timely file Forms 8832 and 2553. The IRS granted the LLC 120 days from the…
PLR 1049022: Parent receives more time to file a consolidated return election
This ruling concerns a parent corporation and its subsidiary that intended to file a consolidated federal income tax return but did not timely make the election. The IRS granted the parent an…
PLR 1049021: Corporation may revoke foreign-tax safe harbor elections
This ruling concerns a corporation that used the regulatory safe harbor method to calculate the portion of foreign levies eligible for foreign tax credits. The corporation had used the method for…
PLR 1049020: Late Form 1128 is treated as timely filed
This ruling addresses a taxpayer's late Form 1128 seeking to change its federal tax year from a June 30 year-end to a December 31 year-end. The IRS concluded that the taxpayer acted reasonably and…
PLR 1049019: Corporation receives relief for a late S election
This ruling concerns a corporation whose shareholder intended S corporation treatment effective on the corporation's incorporation date, but whose S election was filed late. The IRS found reasonable…
PLR 1049018: Bond redemption will not by itself break the low-income housing credit financing test
This ruling addresses a low-income housing project financed in part with a loan funded by tax-exempt bonds. The project expected to meet the requirement that at least 50 percent of its basis,…
PLR 1049017: Corporation receives relief for a late S election
This ruling concerns a corporation that intended to elect S corporation status on a specified effective date but did not timely file Form 2553. The IRS found reasonable cause for the late election…
PLR 1049016: Trust reformation will preserve GST tax exemption
This ruling addresses a proposed court-approved reformation of a trust created under a decedent's will. The reformation would correct a scrivener's error that left the trust's distribution terms…
PLR 1049015: Subpart F income from wholly owned subsidiaries qualifies for the RIC income test
This ruling addresses several regulated investment company funds that invest in wholly owned foreign subsidiaries. The subsidiaries invest in commodities, derivatives, and related assets, and are…
PLR 1049014: Omitted subsidiaries treated as joining a consolidated return
This ruling concerns a parent corporation that filed a consolidated return identifying 36 subsidiaries but inadvertently failed to attach Forms 1122 for those subsidiaries. The parent represented…
PLR 1049013: REIT relationships do not by themselves disqualify an independent contractor
This ruling addresses a REIT that leases and finances business facilities and plans to use taxable REIT subsidiaries to engage an operator. The IRS concluded that the operator would remain an…
PLR 1049012: Estate receives more time to allocate GST exemption
This ruling addresses an irrevocable trust funded by a lifetime transfer for which the donor's available generation-skipping transfer tax exemption was not allocated on Form 709. The IRS found that…
PLR 1049011: Corporation receives relief for a late S election
This ruling concerns a corporation whose sole member intended S corporation treatment effective on a specified date, but whose election was not timely filed. The IRS found reasonable cause for the…
PLR 1049010: Corporation receives relief for a late S election
This ruling concerns a corporation that intended to elect S corporation treatment on a specified effective date but did not timely file Form 2553. The IRS found reasonable cause for the late…
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.