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 201042026: TMP information duties do not cover partners with converted items
Chief Counsel Advice addressed a tax matters partner's duty to forward information to partnership partners. It stated that the regulations require the TMP to forward the information but do not give…
CCA 201042025: Building-wide conditions can affect low-income housing credit occupancy status
Chief Counsel Advice addressed the suitable-for-occupancy requirement for low-income housing credit units under IRC § 42(i)(3)(B). It concluded that the requirement need not be determined unit by…
CCA 201042024: Carrybacks do not reduce the return-preparer understatement amount
Chief Counsel Advice addressed how to determine an understatement of liability for purposes of IRC § 6694. It stated that the net payable for the taxable year and return involved is not reduced by a…
CCA 201042023: Trust's charitable deduction for appreciated property is limited to adjusted basis
Chief Counsel Advice considered whether a complex trust could deduct the fair market value of appreciated property purchased with accumulated gross income and later donated to charity. It concluded…
PLR 201042022: IRS grants relief for an inadvertent S election termination involving trusts
The IRS considered a corporation's request for relief after its S corporation election terminated when shares were transferred to trusts that did not make timely and valid qualified subchapter S…
PLR 201042021: IRS grants more time to make QSub elections for four subsidiaries
The IRS considered a corporation's request for more time to elect to treat four subsidiaries as qualified subchapter S subsidiaries, or QSubs. The corporation had intended to make the elections but…
PLR 201042020: IRS grants relief for an inadvertently late S election
The IRS considered a corporation's request for relief after its intended S corporation election was not timely filed. It found that the corporation had established reasonable cause for the failure…
PLR 201042019: IRS permits corrective consolidated-return filings after an affiliation break
The IRS considered a request to file a consolidated return after an ownership transaction caused a parent and subsidiary to fall below the required affiliation threshold. The parent had filed…
PLR 201042018: Black liquor used as fuel qualified for the 2009 cellulosic biofuel credit
The IRS considered whether black liquor produced from wood and used as fuel by a pulp mill during calendar year 2009 was cellulosic biofuel under IRC § 40(b)(6)(E). It concluded that black liquor is…
PLR 201042017: IRS grants relief for an untimely S corporation election
The IRS considered a corporation's request for relief after its S corporation election was not timely filed. It found that the corporation had established reasonable cause for the failure and was…
PLR 201042016: IRS grants more time for a foreign entity to elect disregarded status
The IRS considered a foreign eligible entity's request for more time to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended the election…
PLR 201042015: Subpart F income from a commodity subsidiary counted as RIC qualifying income
The IRS considered whether a regulated investment company could treat subpart F income from a controlled foreign corporation subsidiary as qualifying income under IRC § 851(b)(2). The fund planned…
PLR 201042014: IRS grants relief for a possible second class of stock
The IRS considered a corporation's request for relief after a stock purchase agreement gave a trust the right to receive up to the full value of its initial investment if a sale of the corporation…
PLR 201042013: IRS grants more time for a foreign entity to elect disregarded status
The IRS considered a foreign entity's request for more time to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended the election to be…
PLR 201042012: Judicial reformation preserved CRUT status and was not self-dealing
The IRS considered whether a court-approved amendment could reform an irrevocable trust from a single-life charitable remainder unitrust to a two-life CRUT without disqualifying it. The trust had…
PLR 201042011: IRS grants relief for an untimely S corporation election
The IRS considered a corporation's request for relief after its S corporation election was not timely filed. It found that the corporation had established reasonable cause for the failure and was…
PLR 201042010: IRS grants relief for passive-income and disproportionate-distribution S-election issues
The IRS considered a corporation whose S election terminated after it had accumulated earnings and profits and excessive passive investment income for three consecutive years. The corporation had…
PLR 201042009: IRS grants more time to make a section 59(e) election
The IRS considered a taxpayer's request for more time to make an election under IRC § 59(e) for a taxable year that had already ended. The election provides an optional 10-year write-off for certain…
PLR 201042008: IRS grants more time for a split-dollar loan representation
The IRS considered a taxpayer's request for more time to file a written representation required for certain nonrecourse split-dollar life insurance loans. The taxpayer and employer had treated the…
PLR 201042007: IRS grants more time for a split-dollar loan representation
The IRS considered a taxpayer's request for more time to file a written representation required for certain nonrecourse split-dollar life insurance loans. The taxpayer and employer had treated the…
PLR 201042006: IRS grants relief for an untimely S corporation election
The IRS considered a corporation's request for relief after its S corporation election was not timely filed. It found that the corporation had established reasonable cause for the failure and was…
PLR 201042005: IRS grants more time to elect out of automatic GST exemption allocation
The IRS considered Donor and Spouse's request for more time to elect out of automatic generation-skipping transfer tax exemption allocation to an irrevocable trust. Their accountant had prepared the…
PLR 201042004: Trust modification and merger did not trigger the requested transfer taxes or gain
The IRS considered a proposed state-court modification and merger of two trusts created before September 25, 1985. The trusts had substantially similar terms, and the modification limited a…
PLR 201042003: IRS grants relief for disproportionate S-corporation distributions
The IRS considered a corporation that had made disproportionate distributions by failing to distribute amounts to one shareholder, even though its governing documents provided identical distribution…
PLR 201042002: IRS grants relief for missed ESBT elections
The IRS considered an S corporation whose shareholders transferred shares to fourteen trusts but whose trustees failed to make the required electing small business trust, or ESBT, elections. The…
PLR 201042001: Undistributed subpart F income counted as RIC qualifying income
The IRS considered whether a regulated investment company could treat undistributed subpart F income from a wholly owned controlled foreign corporation subsidiary as qualifying income under IRC §…
IRS notice 201041051: Five-year extension approved for unfunded-liability amortization
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of June 1, 2009. The extension applies to eligible amortization charge bases established…
IRS notice 201041050: Five-year extension approved for unfunded-liability amortization
The IRS approved a request for a five-year automatic extension to amortize a plan's unfunded liabilities as of July 1, 2009. The extension applies to eligible amortization charge bases identified in…
PLR 201041049: 60-day rollover deadline waived after adviser error and medical condition
An individual asked the IRS to waive the 60-day deadline for rolling mutual funds from an existing IRA into another IRA. A financial adviser transferred the funds into a non-IRA brokerage account,…
IRS denies section 501(c)(3) exemption to a reciprocal service exchange
The IRS issued a final adverse determination denying exemption under IRC § 501(c)(3) to an organization that coordinated reciprocal exchanges of personal services among members. The organization…
IRS denies section 501(c)(3) exemption to a childcare scholarship organization
The IRS issued a final adverse determination denying exemption under IRC § 501(c)(3) to an organization that planned to provide childcare scholarships, tutoring, and recreational classes. The…
IRS denies section 501(c)(3) exemption to a private school
The IRS issued a final adverse determination denying exemption under IRC § 501(c)(3) to a private school. The school was formed during court-supervised desegregation, had previously been denied…
IRS denies exemption to a fee-based paratransit organization
The IRS issued a final adverse determination denying section 501(c)(3) exemption to an organization that planned to provide paratransit services for elderly and disabled people through healthcare…
CCA 201041044: IRC § 3402(d) may abate withholding in an erroneous FICA and SECA treatment
The Chief Counsel’s advice addresses an erroneous treatment involving income tax withholding, FICA tax, and SECA tax. It states that IRC § 3402(d) may permit abatement of the income tax withholding,…
CCA 201041043: Section 530 relief may apply based on industry practice
The Chief Counsel’s advice states that a taxpayer may be entitled to relief under section 530 based on reasonable reliance on a long-standing practice recognized by a significant segment of the…
CCA 201041042: Section 6662A penalty does not apply to excise tax understatements
The Chief Counsel’s advice concludes that the section 6662A accuracy-related penalty does not apply to excise tax understatements. The advice reasons that the statutory definition of a reportable…
CCA 201041041: An indirect partner who becomes a notice partner must agree directly to a settlement
Chief Counsel’s advice addresses whether a settlement can bind an indirect partner after that partner becomes a notice partner. The advice concludes that the pass-through partner can no longer bind…
CCA 201041040: A purported securities loan did not create indebtedness under section 1366
Chief Counsel’s advice considers whether a purported loan of securities created indebtedness for purposes of section 1366(d)(1)(B). The advice concludes that the transaction did not create that…
CCA 201041039: A signed partnership agreement covers attached adjustments unless it is partial
Chief Counsel’s advice explains what a partner accepts by signing Form 870-PT when an Explanation of Adjustments is attached to the Schedule of Adjustments. The signed agreement generally resolves…
CCA 201041038: Corrected TMP notices were not required before issuing the FPAA
Chief Counsel’s advice considers whether the IRS needed to send corrected notices of beginning of partnership administrative proceedings to the tax matters partner. The advice concludes that…
CCA 201041037: The IRS may select a TMP from remaining limited partners after the general partner dissolves
Chief Counsel’s advice answers follow-up questions about selecting a tax matters partner under the partnership rules. A partnership’s attempted designation of a limited partner does not count as a…
CCA 201041036: A taxpayer must show consistent reporting before an inconsistent return can avoid TEFRA procedures
Chief Counsel’s advice addresses a partner who reported an item inconsistently with the partnership return. Under section 6222 and Roberts v. Commissioner, the taxpayer must show that the filing was…
CCA 201041035: Final demand forms are not legally required before suit
Chief Counsel’s advice addresses the service of final demand forms in connection with levies on rents or rental property. The advice concludes that final demands are not legally necessary and that…
PLR 201041034: A TRS structure supports qualifying REIT rental income
The IRS ruled on a public real estate investment trust’s proposed restructuring of a commercial facility lease after the existing lessee defaulted and entered bankruptcy. The ruling concludes that…
PLR 201041033: Subpart F and QEF inclusions from a CFC qualify as RIC income
The IRS ruled on several regulated investment companies that planned to invest in a foreign subsidiary treated as a controlled foreign corporation. The ruling concludes that the subsidiary’s subpart…
PLR 201041032: A subsidiary was treated as consenting to join a consolidated return
The IRS ruled that a subsidiary could be treated as having joined its parent’s consolidated federal income tax return even though the subsidiary did not timely file Form 1122. The parent included…
PLR 201041031: The IRS approved revised nuclear decommissioning fund schedules
The IRS approved a taxpayer's revised schedule of annual ruling amounts for funding a nuclear plant decommissioning reserve. It also approved a special transfer of previously excluded…
PLR 201041030: The IRS granted more time to revoke an investment-income election
The IRS granted an individual an additional 60 days to revoke an election that treated qualified dividends and capital gains as investment income for investment-interest purposes. The taxpayer…
PLR 201041029: The IRS approved tax treatment for a multinational corporate restructuring
The IRS approved the proposed federal income tax treatment of a multinational corporate restructuring involving entity conversions, mergers, asset contributions, and several spin-offs. The rulings…
PLR 201041028: The IRS approved revocation of an ESBT election and a late QSST election
The IRS allowed a trust to revoke its election to be treated as an electing small business trust, or ESBT. It also granted the trust 120 additional days to file a qualified Subchapter S trust, or…
PLR 201041027: The IRS approved revocation of an ESBT election and a late QSST election
The IRS allowed a trust to revoke its election to be treated as an electing small business trust, or ESBT. It also granted the trust 120 additional days to file a qualified Subchapter S trust, or…
PLR 201041026: The IRS approved revocation of an ESBT election and a late QSST election
The IRS allowed a trust to revoke its election to be treated as an electing small business trust, or ESBT. It also granted the trust 120 additional days to file a qualified Subchapter S trust, or…
PLR 201041025: The IRS approved revocation of an ESBT election and a late QSST election
The IRS allowed a trust to revoke its election to be treated as an electing small business trust, or ESBT. It also granted the trust 120 additional days to file a qualified Subchapter S trust, or…
PLR 201041024: The IRS granted more time for a split-dollar loan representation
The IRS granted a taxpayer up to 30 days to prepare and sign a written representation concerning nonrecourse split-dollar life insurance loans. The representation states that a reasonable person…
PLR 201041023: The IRS granted more time for a split-dollar loan representation
The IRS granted a taxpayer up to 30 days to prepare and sign a written representation concerning nonrecourse split-dollar life insurance loans. The representation states that a reasonable person…
PLR 201041022: The IRS granted more time for a split-dollar loan representation
The IRS granted a taxpayer up to 30 days to prepare and sign a written representation concerning nonrecourse split-dollar life insurance loans. The representation states that a reasonable person…
PLR 201041021: The IRS granted more time for a split-dollar loan representation
The IRS granted a taxpayer up to 30 days to prepare and sign a written representation concerning nonrecourse split-dollar life insurance loans. The representation states that a reasonable person…
PLR 201041020: The IRS granted more time for a split-dollar loan representation
The IRS granted a taxpayer up to 30 days to prepare and sign a written representation concerning nonrecourse split-dollar life insurance loans. The representation states that a reasonable person…
PLR 201041019: The IRS granted more time for a split-dollar loan representation
The IRS granted a taxpayer up to 30 days to prepare and sign a written representation concerning nonrecourse split-dollar life insurance loans. The representation states that a reasonable person…
PLR 201041018: The IRS granted more time for a split-dollar loan representation
The IRS granted a taxpayer up to 30 days to prepare and sign a written representation concerning nonrecourse split-dollar life insurance loans. The representation states that a reasonable person…
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.