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.
PLR 201047018: An inadvertent QSST failure did not terminate the corporation's S election
The IRS considered an S corporation whose shareholder trust stopped qualifying as a Qualified Subchapter S Trust because it failed to distribute all of its income to the beneficiary. The trust later…
PLR 201047017: A city employee health-benefit trust qualified for the section 115 income exclusion
The IRS ruled on a trust established by a city to fund hospital, surgical, and health insurance coverage for retired city employees and their families. Only the city could contribute, private…
PLR 201047016: A multi-step corporate separation received specified reorganization and nonrecognition treatment
The IRS ruled on a proposed separation of businesses involving a publicly traded parent, domestic and foreign subsidiaries, an internal spinoff, a subsidiary liquidation, a contribution of assets to…
PLR 201047015: The IRS permitted an early reelection of the foreign earned income exclusion
The IRS permitted a taxpayer to reelect the foreign earned income exclusion under IRC § 911 before the normal waiting period ended. The taxpayer had revoked the election, returned to the United…
PLR 201047014: The IRS allowed a late S-corporation election for reasonable cause
The IRS considered a corporation that intended to elect S-corporation status but did not timely file Form 2553. Based on the submitted facts and representations, the IRS found reasonable cause for…
PLR 201047013: The IRS granted more time to make a section 754 election
The IRS granted a partnership an extension of time to make a section 754 election after the partnership’s accountant inadvertently failed to file it. The partnership had timely filed its returns and…
PLR 201047012: A state residual property-insurance association qualified for the section 115 income exclusion
The IRS ruled that a state-created residual property-insurance association performed an essential governmental function and that its income accrued to the state. The association provided catastrophe…
PLR 201047011: A city retiree health subsidy trust qualified for section 115 treatment and had no filing requirement
The IRS ruled on a city trust that funded an implicit rate subsidy so retired city employees could pay the same health insurance premiums as current employees. The trust was funded and controlled by…
PLR 201047010: The IRS approved nuclear decommissioning deduction and ruling schedules
The IRS approved revised schedules for a taxpayer’s contributions to a qualified nuclear decommissioning fund under IRC § 468A. The ruling allowed a special transfer of a specified amount for…
PLR 201047009: IRS approves a revised nuclear decommissioning funding schedule
The IRS considered a wholly owned subsidiary's request for a revised schedule of ruling amounts for contributions to a nuclear decommissioning reserve fund. The taxpayer owned a qualifying interest…
PLR 201047008: IRS approves a revised nuclear decommissioning funding schedule
The IRS considered a wholly owned subsidiary's request for a revised schedule of ruling amounts for contributions to a nuclear decommissioning reserve fund. The taxpayer owned a qualifying interest…
PLR 201047007: IRS permits an early qualified subsidiary S election after a prior revocation
The IRS considered whether a corporation could make a qualified subchapter S subsidiary election before the five-year waiting period that generally follows termination of an earlier S election. The…
PLR 201047006: IRS grants relief for a late S corporation election
The IRS considered a company's request for relief after it failed to timely file Form 2553 to elect S corporation status. The company said its shareholders intended the election to be effective on a…
PLR 201047005: IRS grants relief for a late S corporation election
The IRS considered a company's request for relief after it failed to timely file Form 2553 to elect S corporation status. The company intended the election to be effective on its incorporation date.…
PLR 201047004: IRS grants relief for a late S corporation election
The IRS considered a company's request for relief after it failed to timely file Form 2553 to elect S corporation status. The company intended the election to be effective on its incorporation date.…
PLR 201047003: IRS grants relief for a late S corporation election
The IRS considered a company's request for relief after it failed to timely file Form 2553 to elect S corporation status. The company intended the election to be effective on its incorporation date.…
PLR 201047002: IRS grants relief for a late S corporation election
The IRS considered a company's request for relief after it failed to timely file Form 2553 to elect S corporation status. The company intended the election to be effective on its incorporation date.…
PLR 201047001: IRS grants relief for a late S corporation election
The IRS considered a company's request for relief after it failed to timely file Form 2553 to elect S corporation status. The company intended the election to be effective on its incorporation date.…
PLR 201046020: IRS waives the 60-day rollover requirement after an erroneous tax withholding
The IRS considered a taxpayer's request to waive the 60-day rollover requirement after a broker mistakenly caused tax withholding from an individual retirement account distribution. The taxpayer…
IRS determination 201046019: conditional waiver of the section 4971 tax after withdrawal of a funding-standard request
The IRS closed a company's request for a waiver of the minimum funding standard after the company withdrew that request. It separately granted a conditional waiver of the 100 percent tax under…
PLR 201046018: IRS approves a private foundation's professional development grant program
The IRS reviewed a private foundation's proposed grant program to support professional development for employees of its nonprofit grantee organizations. The grants could fund conferences, workshops,…
PLR 201046017: IRS approves a private foundation's scholarship program
The IRS reviewed a private foundation's proposed scholarship program for deserving young women who would attend a specified university. The program used a selection committee, objective eligibility…
IRS determination 201046016: organization denied section 501(c)(3) exemption for commercial restaurant activities
The IRS issued a final adverse determination denying a nonprofit organization's application for recognition under section 501(c)(3). The organization planned to operate a large restaurant,…
CCA 201046015: IRS modifies advice on identifying section 1256 contracts as hedges
Chief Counsel advice modified an earlier conclusion about whether certain section 1256 contracts could receive ordinary treatment as hedging transactions. The advice stated that section 1256(f)(2)…
CCA 201046014: advice on income limits and certifications for a low-income housing project
Chief Counsel advice addressed whether a low-income housing project used the correct income limits for determining tenant eligibility and whether the project could lose section 42 credits because…
PLR 201046013: solar and smart-grid property provided by a utility is excluded from customer income
The IRS ruled that a regulated utility's pilot program could provide smart-grid equipment, solar photovoltaic systems, and battery storage to residential customers without causing the value of that…
PLR 201046012: foreign entity granted additional time to elect 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 intended the election to be…
PLR 201046011: S corporation election restored after inadvertent passive-income termination
The IRS ruled that a corporation's S corporation election terminated because it had accumulated earnings and profits and passive investment income exceeding 25% of gross receipts for three…
CCA 201046010: separately stated 911 fees are not subject to the communications excise tax
Chief Counsel advice concluded that mandatory 911 and E911 fees separately stated on communications bills are not subject to the federal communications excise tax. Section 4254(c) excludes a…
CCA 201046009: advice on offsetting and calculating look-back interest
Chief Counsel advice addressed how the Service should handle look-back interest payable to a taxpayer under the long-term contract percentage-of-completion method. It concluded that the government…
PLR 201046008: life insurance rider does not alter section 7702 calculations
The IRS ruled on the treatment of a rider that could provide annual withdrawals or loans under flexible-premium variable universal life policies. During the rider benefit period, a policy's cash…
PLR 201046007: taxpayer granted more time to elect amortization of drilling and exploration costs
The IRS granted a taxpayer 120 additional days to elect under section 59(e) to amortize intangible drilling and development costs and exploration costs for three prior tax years. The taxpayer's…
PLR 201046006: corporation granted relief for late S corporation election
The IRS ruled that a corporation had reasonable cause for failing to timely file Form 2553 to elect S corporation status. The corporation's sole shareholder intended the election to be effective on…
PLR 201046005: S corporation status preserved after transfer to an ineligible shareholder
The IRS ruled that a corporation's S corporation election terminated when it inadvertently issued shares to an IRA, which was an ineligible shareholder. The corporation promptly redeemed the shares…
PLR 201046004: settlement distributions to surviving spouse qualify for estate tax marital deduction
The IRS ruled that property distributed to a surviving spouse under a settlement agreement qualified for the federal estate tax marital deduction. The decedent's revocable trust and marital…
PLR 201046003: late partnership classification election receives a 120-day extension
The IRS granted a foreign business entity an extension of time to file Form 8832 and elect partnership classification for federal tax purposes. The entity intended to be treated as a partnership but…
PLR 201046002: late duplicate accounting-method form is treated as timely filed
The IRS granted a taxpayer an extension of time to file the duplicate copy of Form 3115, Application for Change in Accounting Method. The taxpayer had timely filed the original form with its federal…
PLR 201046001: grain cooperative payments qualify as per-unit retain allocations for section 199
The IRS ruled that a grain cooperative's cash payments to members and other participating patrons for grain marketed through the cooperative are per-unit retain allocations paid in money. The…
Determination 201045034: final adverse determination denies exemption to an angel investor network
The IRS finalized its denial of federal tax exemption to an organization that operated an angel investor network. The organization connected accredited investors with early-stage businesses, offered…
Determination 201045033: scholarship grant program for ice skaters receives advance approval
The IRS approved a private foundation's grant-making program for scholarships to former amateur and professional ice skaters who want to pursue college education. The program uses an independent…
Determination 201045032: scholarship and historical grant programs receive advance approval
The IRS approved a private foundation's proposed scholarship and grant-making programs. The scholarship program would support international students attending a university, subject to academic,…
Determination 201045031: insurer's exemption under section 501(c)(15) is revoked
The IRS revoked a property-and-casualty insurer's exemption under section 501(c)(15), effective from a redacted date. The examination concluded that the insurer's gross receipts exceeded the…
Determination 201045030: private foundation exemption is revoked for missing records and filings
The IRS revoked a private foundation's tax-exempt status under section 501(c)(3), effective from a redacted date. The examination found that the organization repeatedly failed to file Form 990-PF…
Determination 201045029: private foundation exemption is revoked for missing records and filings
The IRS revoked a private foundation's exemption under section 501(c)(3), effective from a redacted date. The organization did not provide requested records or respond to repeated requests for…
Determination 201045028: private foundation exemption is revoked for missing records and filings
The IRS revoked a private foundation's exemption under section 501(c)(3), effective July 1 of a redacted year. The organization failed to provide documents showing that it operated exclusively for…
Determination 201045027: nonprofit opera organization loses exemption after inactivity
The IRS revoked an organization's section 501(c)(3) exemption after finding that it had not conducted activities in the relevant years. The organization had planned opera-related educational and…
Determination 201045026: organization loses exemption after failing to establish continued qualification
The IRS revoked the organization's section 501(c)(3) exemption effective January 1 of a redacted year. The organization did not establish that it operated exclusively for an exempt purpose, serve a…
Determination 201045025: organization loses exemption after failing to establish continued qualification
The IRS revoked the organization's section 501(c)(3) exemption effective January 1 of a redacted year. The organization did not provide records or respond to repeated requests needed to determine…
Other 201045024: IRS revokes an organization's section 501(c)(3) tax-exempt status
The IRS revoked an organization's section 501(c)(3) tax-exempt status. The document says the organization had ceased operations, did not file required annual Form 990 returns, and did not provide…
CCA 201045023: 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 201045022: 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 201045021: 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 201045020: 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 201045019: 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 201045018: 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 201045017: 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 201045016: 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 201045015: 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 201045014: 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 201045013: 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…
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.