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 1045023: Compensation for wrongful conviction and incarceration
The Office of Chief Counsel considered whether compensation paid by a state to a person wrongfully convicted and incarcerated could be excluded from gross income. The advice concludes that…
CCA 1045022: Disclosure duties for loss transactions
The Office of Chief Counsel addressed when taxpayers must disclose loss transactions on Form 8886. It concluded that taxpayers in the first two hypothetical situations had disclosure duties for…
CCA 1045021: Penalty for using Canadian dyed diesel fuel in vehicles
The Office of Chief Counsel considered whether the section 6715 penalty applies when dyed diesel fuel is purchased in Canada and placed in a vehicle’s fuel tank before the vehicle enters the United…
PLR 1045020: IRS approves a redacted corporate reincorporation and merger
The IRS ruled on a series of transactions involving a parent corporation, a target corporation, and several subsidiaries. The transactions included an acquisition, a reincorporation treated as a…
PLR 1045019: Adding an investment option to a life insurance contract
The IRS ruled on a life insurance company’s proposal to add a third investment option to an existing universal life insurance contract. The IRS concluded that adding the option would not create a…
PLR 1045018: S corporation split-off of a controlled subsidiary
The IRS ruled on an S corporation’s proposed distribution of a controlled subsidiary to one shareholder in exchange for that shareholder’s stock. The subsidiary was initially a qualified subchapter…
PLR 1045017: Extension of time to make a consolidated return election
The IRS granted a taxpayer an extension of time to file a statement electing to reduce potential loss duplication in a consolidated group. The taxpayer had failed to make the election for a…
PLR 1045016: Relief for an inadvertent S corporation election termination
The IRS determined that a corporation's S corporation election termination was inadvertent. The termination occurred after a trust received shares and its current income beneficiary did not make a…
PLR 1045015: Extension of time to file an election for a loss on subsidiary stock
The IRS granted a consolidated group an extension of time to file an election concerning a loss on the stock of a subsidiary. The group had not filed the required statement with its return after the…
PLR 1045014: Easement payments qualify as REIT income
The IRS ruled that a real estate investment trust's income from granting permanent and temporary easements qualified under the REIT income tests. The permanent easements were treated as sales of…
PLR 1045013: Carryback of unused rehabilitation credits qualifies for the specified-credit rule
The IRS ruled that the specified-credit limitation rule applies when taxpayers carry back unused rehabilitation credits. The credits arose from qualified rehabilitation expenditures allocated to…
PLR 1045012: Extension of time for taxable REIT subsidiary elections
The IRS granted a REIT and two subsidiaries 60 days to make late elections treating the subsidiaries as taxable REIT subsidiaries. The taxpayers intended to make the elections but did not file the…
PLR 1045011: Nuclear decommissioning reserve schedules approved
The IRS approved a taxpayer's request for a special transfer to a qualified nuclear decommissioning fund and a revised schedule of ruling amounts. The taxpayer held a leasehold interest in a nuclear…
PLR 1045010: Inadvertent S corporation termination from shareholder loans
The IRS ruled that a corporation's S corporation election was not permanently lost even though shareholder loans and different interest rates may have created a second class of stock. The…
PLR 1045009: Extension of time to elect alternative insurance company taxation
The IRS granted a property and casualty insurance provider 60 days to make an election under section 831(b). That election allows an eligible insurance company to use an alternative tax based on…
PLR 1045008: Nuclear decommissioning schedules after plant acquisition
The IRS approved a taxpayer's request for a special transfer to a qualified nuclear decommissioning fund and revised deduction and ruling-amount schedules. The taxpayer had acquired interests in a…
PLR 1045007: Extension of time for an LLC entity classification election
The IRS granted a limited liability company 120 days to file Form 8832 and elect to be treated as an association taxable as a corporation for federal tax purposes. The company had intended that…
PLR 1045006: Rental income from an actively operated office-property business was not passive investment income
The IRS ruled for an S corporation that developed, owned, operated, and leased high-technology office buildings. The corporation provided substantial property and tenant services, including…
PLR 1045005: Restitution and legal expenses paid for an employee were deductible business expenses
The IRS ruled that an S corporation could deduct restitution and legal expenses it paid on behalf of an employee involved in a criminal investigation and related civil actions. The employee's…
PLR 1045004: REIT granted extra time to make a consent dividend election
The IRS granted a real estate investment trust an additional 45 days to make a consent dividend election. The taxpayer had understated its taxable income because of errors involving an interest…
PLR 1045003: Foreign eligible entity granted time to elect disregarded-entity status
The IRS granted a foreign eligible entity 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended that classification from its…
PLR 1045002: Inadvertent S corporation termination was corrected after an ineligible shareholder transfer
The IRS ruled that an S corporation's election had terminated when shares were transferred to an ineligible trust. Because the transfer was inadvertent, the IRS allowed the corporation to continue…
PLR 1045001: State-required escrow contributions were deductible qualified settlement fund payments
The IRS ruled that escrow accounts established under state legislation to resolve claims related to a manufacturer's products were qualified settlement funds. The taxpayer's contributions were tied…
PLR 1044038: IRS declined to waive the 60-day IRA rollover deadline
The IRS declined to waive the 60-day deadline for a taxpayer to roll an IRA distribution into another IRA. The taxpayer said that a serious illness delayed her return to the country where she…
PLR 1044037: IRS waived the 60-day IRA rollover deadline because of serious illness
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into another IRA. The taxpayer had a degenerative medical condition that limited his mobility and ability to manage his…
PLR 1044036: IRS waived the 60-day IRA rollover deadline after the taxpayer's death
The estate of a taxpayer requested a waiver of the 60-day deadline for rolling over a distribution from a SIMPLE IRA. The taxpayer had received checks and intended to complete a rollover, but died…
PLR 1044035: IRS approved 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 applied to the eligible amortization charge base identified in the…
PLR 1044034: IRS approved 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 applied to the eligible amortization charge bases established as of…
PLR 1044033: IRS approved 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 applied to the eligible amortization charge bases established as of…
PLR 1044032: IRS approved 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 applied to the eligible amortization charge bases identified in the…
PLR 1044031: IRS approved 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 applied to the eligible amortization charge bases established as of…
PLR 1044030: IRS approved 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 applied to the eligible amortization charge bases established as of…
PLR 1044029: IRS waived the 60-day rollover deadline after a bank opened the wrong type of account
The IRS waived the 60-day rollover deadline for a taxpayer who intended to move part of an IRA distribution into another IRA. A bank employee prepared the account application but failed to check the…
PLR 1044028: IRS waived the 60-day rollover deadline after dementia caused a missed IRA rollover
The IRS waived the 60-day rollover deadline for a 91-year-old taxpayer who intended to move an IRA distribution into an IRA offering a higher interest rate. Because of memory issues and early…
PLR 1044027: IRS approved a five-year extension for amortizing an underfunded pension plan
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities as of July 1, 2009. The extension applied to eligible amortization charge bases established on…
IRS revoked an organization's tax-exempt status and classified it as a private foundation
The IRS determined that an organization formed to preserve open space was a private non-operating foundation effective January 1, 2004, because it did not meet the public support tests. The IRS also…
IRS revoked an organization’s exemption after its original charitable purpose no longer existed
The IRS issued a final adverse determination that an organization no longer qualified for exemption under IRC § 501(c)(3). The organization had originally been established to operate a residential…
IRS confirmed exemption and modified an organization’s status to a private operating foundation
The IRS confirmed an organization’s exemption from federal income tax under IRC § 501(c)(3) after an appeal. It modified the organization’s foundation status to that of a private operating…
IRS classified an organization as a private foundation after it failed the public support test
The IRS determined that the organization was not a publicly supported charity under IRC § 509(a)(2). The released materials state that its public support test failed while its gross investment test…
IRS revoked an organization’s exemption after finding private benefit in down-payment assistance
The IRS issued a final adverse determination revoking an organization’s exemption under IRC § 501(c)(3), effective January 1, 2002. The organization provided down-payment assistance to home buyers…
IRS revoked an organization’s exemption after finding no charitable activity and insider control
The IRS revoked an organization’s exemption under IRC § 501(c)(3), effective January 1, 2003. The IRS stated that the organization had conducted no charitable activities and was structured in a way…
IRS revoked an organization's exemption after finding private benefit, insider inurement, and inadequate records
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1 of a redacted year. The IRS found that the organization did not operate exclusively for exempt purposes, served…
PLR 1044019: IRS denied exemption to an online religious organization that did not meet organizational, operational, or church criteria
The IRS denied an application for exemption under IRC § 501(c)(3). The applicant was an unincorporated association that described plans for online religious discussions and distributions to people…
IRS denied exemption to a transportation provider that operated commercially
The IRS denied exemption under IRC § 501(c)(3) to an organization that planned to provide paratransit services for elderly and disabled people through contracts with healthcare organizations and…
IRS denied exemption after finding that a proposed nonprofit would benefit related private parties
The IRS denied exemption under IRC § 501(c)(3) to a proposed nonprofit that would take over activities from a for-profit assisted-living business. The proposed nonprofit was controlled by people…
IRS denied exemption to a website organization whose activities would benefit a for-profit subsidiary
The IRS denied exemption under IRC § 501(c)(3) to an organization that planned to connect the public with charitable opportunities through a social networking website. The organization also planned…
PLR 1044015: IRS approved a university's separation from a church and reorganization of its radio ministry
The IRS ruled that a university's planned separation from its affiliated church and reorganization would not adversely affect its tax-exempt status under IRC § 501(c)(3). The plan would change the…
CCA 1044014: Related cash transactions must be aggregated for Form 8300 reporting
Chief Counsel Advice addresses how related cash transactions are counted for Form 8300 reporting. It concludes that transactions between the same payor and recipient within a 24-hour period are…
CCA 1044013: Reducing partnership liabilities can create a deemed cash distribution
Chief Counsel Advice states that reducing a partner's reported partnership liability under IRC § 752(b) results in a deemed cash distribution to the partners whose liabilities are reduced. The…
CCA 1044012: A member-manager can be designated as a tax matters partner
Chief Counsel Advice states that a member-manager can be designated as the tax matters partner. The advice relies on Treas. Reg. § 301.6231(a)(7)-2, which defines a member-manager as a member with…
CCA 1044011: A taxpayer may elect joint filing after a substitute return
Chief Counsel Advice states that a taxpayer may elect joint filing after the IRS prepares a substitute for return under IRC § 6020(b), so long as the taxpayer has not previously filed a separate…
CCA 1044010: Partnership-level treatment applies to a loan recharacterization issue
Chief Counsel Advice states that issues concerning whether a loan from a partner to a partnership should be recharacterized as a sale are partnership items that must be determined at the partnership…
CCA 1044009: A case-law summary in the CDP handbook presents no problem
Chief Counsel Advice states that a Collection Due Process handbook summary should not present a problem if it only summarizes case law, statutes, and regulations. The advice also notes that a…
CCA 1044008: Bankruptcy discharge treatment differs for agreed and unagreed substitute returns
Chief Counsel Advice explains the Service's position on substitute-for-return assessments and the discharge of tax debts in bankruptcy. It states that the Bankruptcy Abuse Prevention and Consumer…
CCA 1044007: A taxpayer may obtain a refund after an independent-contractor finding
Chief Counsel Advice states that a taxpayer may be able to obtain a refund after an independent-contractor finding if substantial expenses are allowable on Schedule C. The advice notes that the…
CCA 1044006: Six-year general limitations periods do not bar certain refund suits
Chief Counsel Advice states that the general six-year limitations periods in 28 U.S.C. §§ 2401 and 2501 do not apply to a tax refund suit under IRC § 7422 when the taxpayer filed a timely refund…
CCA 1044005: IRS counsel identified unresolved tax issues in a Chapter 11 plan
Chief Counsel Advice comments on a Chapter 11 reorganization plan and disclosure statement. The advice says the transaction description was too generic to determine whether the result would be a…
CCA 1044004: State-to-state fuel resales can preserve tax relief for exclusive government use
Chief Counsel Advice addresses taxable fuel purchased by one state for its exclusive use and later resold to another state for that state's exclusive use. It concludes that the resale does not…
CCA 1044003: Anti-avoidance rules apply to patronage dividends in a consolidated group
Chief Counsel Advice concludes that patronage dividends paid by a cooperative to members of a consolidated corporate group are intercompany transactions subject to Treas. Reg. § 1.1502-13. The…
PLR 1044002: IRS allowed a late S corporation election after finding reasonable cause
The IRS ruled that a corporation had reasonable cause for failing to timely make an S corporation election. It allowed the corporation to file Form 2553 within 120 days after the ruling, effective…
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.