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 1040011: A state-authorized person should sign for an LLC tax matters partner
Chief Counsel Advice stated that, because the tax matters partner was an LLC, a person authorized under state law should sign on behalf of the LLC. It directed the reader to page 10 of Notice…
CCA 1040010: Tax matters partner status did not give an LLC representative state-law signing authority
Chief Counsel Advice stated that Notice CC-2009-027, page 10, superseded the cited Internal Revenue Manual provision concerning who could sign for a tax matters partner. It explained that an LLC may…
CCA 1040009: Partnership items converted when a receiver was appointed
Chief Counsel Advice stated that Treas. Reg. § 301.6231(c)-7(b) provides for conversion of a partner's partnership items when a receiver has been appointed in a receivership proceeding. The…
CCA 1040008: Section 6231(g) could apply TEFRA rules to the covered period
Chief Counsel Advice stated that, if only one partnership return was filed and it was facially subject to the TEFRA provisions, IRC § 6231(g) would make the TEFRA partnership provisions apply to the…
CCA 1040007: Foreign tax credits for shareholder-level withholding taxes
Chief Counsel Advice addressed foreign tax credits when a foreign corporation pays a dividend to a domestic corporate shareholder that owns at least 10 percent. Corporate-level foreign taxes that…
CCA 1040006: Section 6662A did not appear to apply outside income tax or subtitle A
Chief Counsel Advice considered whether the section 6662A penalty applies to excise taxes. The advice stated that it did not see how section 6662A would apply to a tax outside income tax or subtitle…
CCA 1040005: Taxpayers could challenge carryback liabilities in a CDP hearing
Chief Counsel Advice addressed whether taxpayers could challenge their underlying tax liability during a collection due process hearing. The Service had summarily assessed liabilities from excessive…
CCA 1040004: An AVA designation can be an amortizable section 197 intangible
Chief Counsel Advice considered whether the amount allocated to an American viticultural area designation when purchasing a vineyard could be amortized under IRC § 197. It concluded that the…
PLR 1040003: Retiree health trust income excluded under section 115
The IRS ruled that a trust funded by a city to provide health benefits to the city's eligible retirees and their dependents performs an essential governmental function. The trust's income will…
PLR 1040002: Late S corporation election treated as timely
The IRS granted a corporation relief for a late election to be treated as an S corporation. The corporation intended the election to be effective on its incorporation date but did not file it on…
PLR 1040001: Inadvertent S corporation termination relief
The IRS ruled that a corporation's S corporation election terminated when a shareholder became a nonresident alien and therefore became an ineligible shareholder. Because the termination was…
IRS determination 1039050: Exempt status revoked for failure to meet section 501(c)(3) requirements
The IRS issued a final adverse determination revoking an organization's tax-exempt status under IRC § 501(c)(3), effective on a redacted date. The determination states that the organization was not…
IRS determination 1039049: Exempt status revoked for substantial nonexempt and private purposes
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective on a redacted date. The determination states that a substantial part of the…
IRS determination 1039048: Housing program denied section 501(c)(3) exemption
The IRS issued a final adverse determination that an organization operating a housing program did not qualify for exemption under IRC § 501(c)(3). The organization planned to acquire, renovate, and…
PLR 1039047: Grants to a foreign charitable trust qualify under sections 4941, 4942, and 4945
A private foundation asked whether it could make grants to a foreign charitable trust created by a family member of the foundation's substantial contributor. The IRS ruled that the grants would…
IRS determination 1039046: Section 501(c)(3) exemption denied for private benefit to members
The IRS issued a final adverse determination denying an unincorporated association exemption under IRC § 501(c)(3). The organization held free home-buying workshops led by realtors, a mortgage…
IRS determination 1039045: Proposed revocation for failure to provide records and file Form 990
The IRS proposed revoking an organization's exempt status because it did not provide requested information and did not file Form 990. The Service explained that exempt organizations must submit…
IRS determination 1039044: Supporting organization reclassified as a private foundation
The IRS issued a final adverse determination revoking an organization’s recognition under IRC § 501(c)(3) as a supporting organization. The document states that the organization operated…
IRS determination 1039043: Exemption revoked for nonexempt private benefit and trade or business
The IRS issued a final adverse determination revoking an organization’s IRC § 501(c)(3) exemption retroactively to January 1, 1998. The Service concluded that the organization did not operate…
IRS determination 1039042: Down payment assistance program found to serve private interests
The IRS revoked an organization’s IRC § 501(c)(3) exemption after concluding that its down payment assistance program primarily furthered the business interests of home sellers and other real-estate…
PLR 1039041: 60-day IRA rollover period waived after weekend deadline
The IRS waived the 60-day IRA rollover requirement for a taxpayer who received an IRA distribution, kept the funds intact, and missed the deadline because the deadline fell on a weekend while the…
IRS determination 1039040: Section 501(c)(15) exemption revoked for insurance company
The IRS revoked an insurance company’s exemption under IRC § 501(c)(15), effective on a redacted date. The organization did not meet the newer two-part eligibility test because its premium income…
Determination 1039039: IRS revoked a fraternal organization’s exemption for operating a commercial bar
The IRS revoked an organization’s tax-exempt status under IRC § 501(c)(10), effective July 1, 20XX. The organization operated a commercial bar open to the general public, had no common fraternal…
Determination 1039038: IRS revoked a fraternal organization’s exemption for operating a commercial bar
The IRS revoked an organization’s tax-exempt status under IRC § 501(c)(10), effective April 1, 20XX. The organization operated a commercial bar, and its officer acknowledged that the organization…
Determination 1039037: IRS revoked an organization’s exemption after it used the status to obtain liquor licenses
The IRS revoked an organization’s tax-exempt status under IRC § 501(c)(10), effective January 1, 20XX. The organization operated a bar and used its claimed exemption to qualify for liquor licenses…
Determination 1039036: IRS revoked a social club’s exemption after nonmember income exceeded the statutory threshold
The IRS revoked a social club’s exemption under IRC § 501(c)(7), effective January 1, 20XX. The club operated a restaurant, bar, banquet hall, and golf course, and allowed nonmembers to use its…
Determination 1039035: IRS denied exemption for a proposed student-housing and marketing organization
The IRS finalized its denial of an organization’s application for exemption under IRC § 501(c)(3). The organization proposed developing market-rate student housing, operating a shuttle, and…
Determination 1039034: IRS revoked an airport operator’s exemption for commercial activity and private benefit
The IRS revoked an airport operator’s exemption under IRC § 501(c)(3), retroactive to January 1, 20XX. The organization owned and operated a private airport, earned rental and license-fee income…
Who may sign a TEFRA extension for a partnership with an LLC tax matters partner
Chief Counsel Advice addresses who may sign Form 872-P for a source partnership when its tax matters partner is an LLC taxed as a partnership. The advice states that the person with legal authority…
Federal law determines partnership status for federal tax purposes
Chief Counsel Advice addresses whether an individual is a partner for federal tax purposes and whether she is a general or limited partner. The advice states that federal law controls partner status…
A TEFRA extension form identifies the partners being assessed
Chief Counsel Advice explains the taxpayer identified on TEFRA extension forms. The IRS does not assess a flow-through partnership itself in a TEFRA proceeding, but assesses the partners. A Form 872…
A grantor trust and its owner may be partners under different TEFRA provisions
Chief Counsel Advice addresses whether a grantor trust and its owner are partners for TEFRA purposes. The advice states that the trust would likely be a partner under IRC § 6231(a)(2)(A), while the…
An individual may work for one organization as both an employee and an independent contractor
Chief Counsel Advice discusses whether a worker may serve one organization in two capacities, as both an employee and an independent contractor. It relies on prior IRS guidance stating that separate…
Reportable transaction penalties after a taxpayer’s death
Chief Counsel Advice addresses penalties under IRC §§ 6707A and 6662A after a taxpayer’s death. The advice concludes that the § 6707A penalty is not joint and several liability of both spouses…
An Internal Revenue Manual provision does not apply to a short sale when the lien exceeds property value
Chief Counsel Advice addresses a short sale in which a bank’s lien exceeds the property’s value. It concludes that Internal Revenue Manual § 5.12.3.14.3 does not apply in that situation. The…
PLR 1039026: Transfer of a nuclear decommissioning trust will preserve its qualified status
The IRS ruled on a corporate restructuring involving a nuclear power plant and its qualified nuclear decommissioning trust. The restructuring would transfer the plant and the trust through a series…
The statute of limitations generally applies to penalties for incorrect information returns
Chief Counsel Advice considers the limitations period for assessing the penalty under IRC § 6725 for failures involving Forms 720-TO/CS. The advice concludes that a failure to file an information…
Acceleration of advance payments did not apply under the facts presented
The IRS reconsidered the second issue in Technical Advice Memorandum 200725029 concerning advance payments. The Service had previously agreed that the amounts were advance payments under Rev. Proc.…
PLR 1039023: IRS granted extra time to elect disregarded-entity status
The IRS granted a foreign single-owner 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 that…
PLR 1039022: IRS allowed dyeing of taxed diesel fuel but limited refund and credit claims
The IRS addressed a registered fuel blender’s plans to dye taxed diesel fuel and biodiesel mixtures for nontaxable uses. It ruled that the taxpayer could mechanically dye the fuel and sell it at a…
PLR 1039021: IRS granted more time to elect taxable REIT subsidiary status
Two companies asked the IRS for more time to jointly elect to treat a wholly owned subsidiary as a taxable REIT subsidiary. Their advisers and lawyers each believed the other party was responsible…
PLR 1039020: IRS approved the transfer of a qualified nuclear decommissioning fund
A parent company planned a series of reorganizations that would move ownership of a nuclear power plant and its qualified nuclear decommissioning fund to another subsidiary. The IRS concluded that…
PLR 1039019: IRS approved a Type F reorganization using a new holding company
A company that had completed a bankruptcy-related reorganization asked the IRS to supplement an earlier ruling for a new holding company structure. The IRS ruled that the proposed transaction would…
PLR 1039018: IRS granted relief for a late S corporation election
A corporation asked the IRS to treat its intended S corporation election as timely, because Form 2553 had not been filed by the deadline. The IRS concluded that the corporation had reasonable cause…
PLR 1039017: IRS approved a REIT's proposed cash and stock distribution
A real estate investment trust planned to distribute cash and stock to its shareholders after transferring assets to an unrelated party. The IRS ruled that the cash and stock would be treated as a…
PLR 1039016: IRS granted relief for a late S corporation election
A corporation that had not yet begun active business intended to elect S corporation status for a redacted tax year. Its Form 2553 was not filed on time, so it asked the IRS for relief under section…
PLR 1039015: IRS granted more time to elect out of GO Zone depreciation
A partnership had timely filed its tax return but accidentally omitted the statement needed to elect out of the Gulf Opportunity Zone additional first-year depreciation deduction. The IRS granted…
PLR 1039014: IRS approved a split-off and related Type D reorganization steps
A parent corporation planned to separate one family group’s business from another family group’s businesses through a contribution and split-off. The parent would transfer subsidiaries and other…
PLR 1039013: IRS approved section 382 treatment for preferred stock exchanges
A publicly traded corporation asked how section 382 would apply to several preferred stock issuances, exchanges, conversions, and a warrant cancellation. The IRS ruled that the replacement…
PLR 1039012: IRS approved nuclear decommissioning deduction and ruling schedules
A nuclear plant owner requested schedules governing deductions and annual ruling amounts for contributions to its qualified nuclear decommissioning fund. The IRS concluded that the taxpayer could…
PLR 1039011: IRS approved nuclear decommissioning deduction and ruling schedules
A nuclear plant owner requested schedules governing deductions and annual ruling amounts for contributions to its qualified nuclear decommissioning fund. The IRS concluded that the taxpayer could…
PLR 1039010: IRS treated a trust beneficiary as owner and approved the trust as an S corporation shareholder
A company and its sole shareholder asked whether the shareholder would be treated as the owner of an irrevocable trust that gave the shareholder a limited power to withdraw gifts made to the trust.…
PLR 1039009: IRS approved administrative trust modifications without gift, estate, or GST tax consequences
A trust's beneficiaries asked whether proposed changes would let them remove and replace trustees and let successor trustees make distributions under a health, education, support, or maintenance…
PLR 1039008: IRS approved administrative trust modifications without gift, estate, or GST tax consequences
A trust's beneficiaries asked whether proposed changes would let them remove and replace trustees and let successor trustees make distributions under a health, education, support, or maintenance…
PLR 1039007: IRS granted more time to file a consolidated return election
An affiliated group asked for more time to make a regulatory election to file a consolidated federal income tax return for a prior tax year. The IRS found that the group reasonably relied on a…
PLR 1039006: IRS granted 60 days to submit a duplicate accounting-method form
An S corporation asked for more time to file a signed duplicate copy of Form 3115 with the IRS national office after changing an accounting method for depreciable property of its qualified…
PLR 1039005: IRS restored S corporation treatment after an inadvertent second class of stock
A corporation discovered that its charter had created Class A and Class B shares with a possible special dividend for only one class. That structure violated the S corporation requirement that a…
PLR 1039004: IRS extended time to allocate generation-skipping transfer tax exemption
An estate asked for more time to allocate the decedent's available generation-skipping transfer tax exemption to a family trust. The estate's accountant had mistakenly allocated exemption to a…
PLR 1039003: IRS approved a trust division and modifications without GST or gain consequences
The trustees of a trust created before September 25, 1985, asked whether they could divide it into five separate trusts, modify distribution and trustee provisions, and replace a corporate trustee.…
PLR 1039002: IRS treated commodity-linked note and foreign-subsidiary income as qualifying RIC income
Two regulated investment companies asked whether income and gain from commodity-linked notes would count toward the qualifying-income test for regulated investment companies. They also asked whether…
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.