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 201048046: IRS waives the 60-day IRA rollover deadline
An individual received a distribution from an IRA and instructed a financial institution to place the money into an IRA, but the institution opened a non-IRA account instead. The institution later…
Other 201048045: IRS denies exemption to a conservation-easement organization
An organization formed to receive and hold conservation easements sought recognition as an organization exempt under § 501(c)(3). It had received two easements from a related limited liability…
CCA 201048043: AAR issues are handled in the FPAA after an NBAP is issued
Chief Counsel Advice addresses a TEFRA partnership-proceeding question involving an administrative adjustment request. The memorandum states that once a notice of beginning of administrative…
CCA 201048042: Inconsistent partner reporting can support assessment without an FPAA
Chief Counsel Advice considers partners who reported liabilities inconsistently with the partnership return without filing Form 8082, Notice of Inconsistent Treatment. The memorandum states that the…
CCA 201048041: Determination-letter revocation would apply prospectively after notice
Chief Counsel Advice discusses how a determination letter could be revoked prospectively. The memorandum states that the revocation would be effective only after the taxpayer was notified of the…
CCA 201048040: A representative needs express authority to sign Form 8849
The IRS considered whether a representative could sign Form 8849, a claim for refund of excise taxes, for a taxpayer. It advised that the representative must provide Form 2848 or another power of…
CCA 201048039: Bankruptcy stays affect tax collection and priority lookback periods differently
The IRS explained the difference between two bankruptcy-related timing rules. Section 6503(h)(2) suspends the collection limitation period while collection is prohibited in a bankruptcy case and for…
CCA 201048038: The taxpayer had properly adopted its tax year
The IRS reviewed a request to change a taxpayer's tax year. The submitted return indicated that the taxpayer had already properly adopted the requested tax year when it filed its first return for…
CCA 201048037: A timely superseding amended return can be the original return
The IRS considered whether a superseding amended return filed before the extended filing deadline constitutes the original return for purposes of § 6501. It advised that the superseding return does…
CCA 201048036: Minority discounts are not required for lien-discharge valuation
The IRS advised that the Code, regulations, and Internal Revenue Manual do not require a minority-interest discount when valuing the government's interest for a tax-lien discharge. It noted that…
CCA 201048035: ESOP valuation rules require annual valuation and an independent appraiser
The IRS advised that Treasury Regulation § 54.4975-11(d)(5) is a useful provision to cite regarding the issue discussed in the email. The regulation imposes an annual valuation requirement on…
CCA 201048034: IRS says to continue relying on the CDP Handbook pending replacement guidance
Chief Counsel Advice addresses internal guidance for collection due process matters involving a levy. It says personnel should continue relying on the CDP Handbook while new provisions of the Chief…
CCA 201048033: IRS confirms the meaning of discovery year under a safe-harbor election
Chief Counsel Advice responds to a question about Revenue Procedure 2009-20. The memorandum confirms that the reference to the same definition of “discovery year” applies to the question under…
CCA 201048032: IRS notes that section 831(c) addresses the test for non-life insurers
Chief Counsel Advice addresses the test for determining whether a non-life insurance company qualifies as an insurance company for federal tax purposes. The memorandum quotes language stating that…
PLR 201048031: Judicial reformation preserves a trust's two-life CRUT status
A trust was drafted as a single-life charitable remainder unitrust even though the creator intended it to be a two-life CRUT. A court later ordered the trust reformed from its creation date, subject…
CCA 201048030: Appeals may allow a refund claim after the refund-suit period expires
Chief Counsel Advice considers whether the Office of Appeals may allow a refund claim after the two-year period for filing a refund suit under IRC § 6532 has expired. It concludes that Appeals may…
PLR 201048029: IRS denies late mark-to-market election relief because of hindsight
A taxpayer who began trading securities for his own account wanted to make a late IRC § 475(f) election to use the mark-to-market accounting method. The taxpayer had learned about the election after…
PLR 201048028: Staged stock redemptions receive exchange treatment
A private holding company planned to repurchase shares from two inactive shareholders over three tax years. Because the shareholders would continue to own stock through attribution under IRC § 318,…
PLR 201048027: IRS grants relief for a late S corporation election
A corporation intended to be treated as an S corporation from its incorporation date but did not timely file the election. The IRS determined that the corporation had reasonable cause for the late…
PLR 201048026: IRS granted relief for an inadvertent termination of an S corporation election
The IRS ruled that a corporation's S corporation election was inadvertently terminated when its stock was transferred to an ineligible limited liability company. After the termination was…
PLR 201048025: IRS approved related-party like-kind exchanges using qualified intermediaries
The IRS approved a proposed series of like-kind real estate exchanges involving a real estate investment trust, a related real estate investment trust, a partnership, and potentially related…
PLR 201048024: IRS approved an overall-net-benefit test for rejoining a consolidated group
The IRS ruled on how a parent corporation and its subsidiary should determine whether the subsidiary's departure from, and later return to, a consolidated federal tax group created a prohibited…
PLR 201048023: IRS granted late-election relief for disregarded-entity status
The IRS granted a foreign eligible entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended to make the…
PLR 201048022: IRS ruled that certain CFC income qualifies for a RIC's income test
The IRS ruled that subpart F income attributed to regulated investment companies (RICs) from wholly owned foreign subsidiaries would count as qualifying income under the RIC gross-income test. The…
PLR 201048021: IRS ruled that certain CFC income qualifies for a RIC's income test
The IRS ruled that subpart F income attributed to regulated investment companies (RICs) from wholly owned foreign subsidiaries would count as qualifying income under the RIC gross-income test. The…
PLR 201048020: IRS granted relief after a late QSST election terminated an S corporation election
The IRS ruled that a corporation's S corporation election was inadvertently terminated when its stock was transferred to a trust and the trust beneficiary failed to make a timely qualified…
PLR 201048019: IRS granted late-filing relief for a historic rehabilitation credit application
The IRS granted a taxpayer relief after the taxpayer failed to file Part I of a historic-preservation certification application before placing a renovated property in service. The taxpayer…
PLR 201048018: IRS ruled that a cooperative's grain payments are per-unit retain allocations
The IRS ruled that a farmers' cooperative's cash payments to eligible patrons for grain marketed through the cooperative were per-unit retain allocations paid in money. The payments were fixed under…
PLR 201048017: IRS granted late-filing relief for a mixed straddle account election
The IRS granted a taxpayer an extension of time to file an election to establish a mixed straddle account under IRC § 1092(b). The taxpayer began new securities trading activities but missed the…
PLR 201048016: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048015: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048014: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048013: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048012: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048011: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048010: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048009: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048008: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048007: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048006: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048005: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048004: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048003: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048002: IRS granted a foreign company 120 days to make a disregarded-entity election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The company intended the election to take effect on…
PLR 201048001: IRS granted a foreign company 120 days to make a partnership election
The IRS granted a foreign company 120 additional days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The company intended the election to take effect on an…
IRS revoked an organization's tax-exempt status after finding private benefit and nonexempt activity
The IRS issued a final adverse determination revoking an organization's exemption under section 501(c)(3). The IRS concluded that the organization did not operate exclusively for exempt purposes,…
PLR 201047032: IRS granted 60 days to recharacterize Roth IRA conversions
The IRS granted a taxpayer up to 60 days to recharacterize Roth IRA conversions as traditional IRA contributions. The taxpayer had exceeded the income limit for Roth IRA conversions and did not…
PLR 201047031: IRS approved a five-year extension for amortizing a plan's unfunded liabilities
The IRS approved a five-year extension for a plan to amortize unfunded liabilities. The extension applies to eligible amortization charge bases identified in the plan's application and is effective…
PLR 201047030: IRS waived the 60-day IRA rollover deadline after the taxpayer's husband's death
The IRS waived the 60-day deadline for a surviving spouse to roll an IRA distribution into an IRA. The spouse intended to establish a spousal rollover account, but paperwork resulted in a lump-sum…
PLR 201047029: IRS waived the 60-day IRA rollover deadline after a financial institution's error
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into another IRA. The taxpayer intended to move the funds to an IRA at another financial institution, but the receiving…
PLR 201047028: IRS waived the 60-day IRA rollover deadline after misleading information
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into another IRA. A representative of the taxpayer's financial institution incorrectly said that the taxpayer had 90…
PLR 201047027: IRS waived the 60-day IRA rollover deadline after errors by financial professionals
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into another tax-deferred retirement account. After the taxpayer's husband died, she relied on financial professionals,…
Determination 201047026: IRS approved a private foundation's scholarship grant-making procedures
The IRS approved a private foundation's procedures for awarding scholarships to eligible primary, secondary, undergraduate, and graduate students. The program uses a selection committee and…
Determination 201047025: IRS approved a private foundation's set-aside for an overseas education project
The IRS approved a private operating foundation's set-aside of funds for a project providing educational materials and teacher training to indigenous communities in a foreign country. The foundation…
Determination 201047024: IRS denied exemption to a cooperative charitable insurance pool
The IRS issued a final adverse determination denying tax-exempt status under section 501(c)(3) to a cooperative self-insurance pool for charitable organizations. The organization received its…
PLR 201047023: IRS ruled on section 304 and section 351 treatment for a multinational restructuring
The IRS ruled on the federal tax consequences of a proposed restructuring involving a foreign partnership, several foreign corporations, and newly formed companies. The ruling addressed exchanges…
CCA 201047022: The pre-AJCA section 6707 penalty is not subject to the section 6501 limitations period
Chief Counsel Advice considered whether the three-year assessment period in IRC § 6501 applies to the pre-AJCA penalty for failing to register a tax shelter under former IRC § 6707(a)(1). The advice…
CCA 201047021: Estate beneficiaries could not claim unused capital loss carryovers after the estate transferred all property to the United States
Chief Counsel Advice considered whether an estate's residuary beneficiaries could use the estate's unused capital loss carryovers under IRC § 642(h)(1). The estate was insolvent under a settlement…
CCA 201047020: LIHEAP participants, not vendors, could claim refunds for tax on kerosene used for home heating
Chief Counsel Advice considered whether undyed kerosene purchased with state vouchers under the Low Income Home Energy Assistance Program was for the exclusive use of a state. It concluded that the…
PLR 201047019: Life company mergers would not be disproportionate asset acquisitions for consolidated return purposes
The IRS issued a supplemental ruling on a proposed combination of two U.S. consolidated groups under a foreign parent. The transaction involved mergers of parent companies and life insurance…
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.