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 201045012: 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 201045011: 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 201045010: 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 201045009: 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 201045008: 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 201045007: 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 201045006: 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 201045005: 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 201045004: 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 201045003: 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 201045002: 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 201045001: 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 201044038: 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 201044037: 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 201044036: 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 201044035: 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 201044034: 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 201044033: 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 201044032: 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 201044031: 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 201044030: 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 201044029: 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 201044028: 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 201044027: 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 changed an organization's foundation classification while preserving exemption
The IRS's final determination changed an open-space organization's classification from publicly supported charity to private non-operating foundation, effective January 1, 2004, because it did not…
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 denied public charity classification after an organization 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 201044019: 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 201044015: 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 201044014: 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 201044013: 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 201044012: 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 201044011: 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 201044010: 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 201044009: 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 201044008: 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 201044007: 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 201044006: 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 201044005: 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 201044004: 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 201044003: 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 201044002: 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…
PLR 201044001: IRS granted extra time to elect disregarded-entity classification
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…
IRS revoked a down-payment assistance organization's exemption after finding private benefit
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 5, 2001. The organization provided down-payment assistance to home buyers and relied on payments from home…
IRS revoked a credit counseling organization's exemption after finding its fee-based services were not charitable
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 2005. The organization provided debt management plans and related credit counseling. The IRS concluded that…
PLR 201043051: IRS denied an automatic amortization extension because the funding improvement plan was not adopted on time
The IRS considered a plan's request for an automatic amortization extension under IRC § 431(d). It denied favorable relief because the funding improvement plan required for the extension was not…
PLR 201043050: IRS conditionally approved a modification to an amortization extension for unfunded pension liabilities
The IRS conditionally approved a plan's request to modify an existing ruling that allowed a 10-year extension for amortizing unfunded liabilities. The letter concerns liabilities described under IRC…
PLR 201043049: IRS waived the 60-day IRA rollover deadline because of the taxpayer's medical condition
The IRS considered a request to waive the 60-day deadline for rolling part of an IRA distribution into another IRA. The taxpayer experienced strokes and other serious medical conditions that…
PLR 201043048: IRS approved whole life policies as incidental death benefits in qualified plans
The IRS considered whether a whole life policy with several riders could be held by a qualified retirement plan and still qualify as an ordinary life insurance contract with incidental death…
PLR 201043047: IRS waived the 60-day retirement-plan rollover deadline after financial-institution errors
The IRS considered a request to waive the 60-day deadline for rolling a retirement-plan distribution into an IRA. The taxpayer had completed applications for a qualified account, but a financial…
PLR 201043046: IRS waived the 60-day IRA rollover deadline after an administrative error
The IRS considered a request to waive the 60-day deadline for transferring an IRA balance to another IRA. The taxpayer instructed financial institutions to complete a trustee-to-trustee transfer,…
PLR 201043045: IRS waived the 60-day IRA rollover deadline after a taxpayer's caregiving-related mental strain
The IRS considered a request to waive the 60-day deadline for rolling part of an IRA distribution into another IRA. The taxpayer intended to move the funds to an IRA but instead deposited them into…
PLR 201043044: IRS waived the 60-day IRA rollover deadline after a government agency delayed returning the funds
The IRS considered a request to waive the 60-day deadline for rolling an IRA distribution back into an IRA. The taxpayer had directed the IRA provider to send the funds to a government agency…
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.