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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PLR 1037001: IRS restored an S corporation election after trust shareholder changes
The IRS ruled that an S corporation election terminated when two trusts holding the corporation's shares were not eligible shareholders. The IRS found the termination inadvertent because the…
Determination 1036031: IRS revoked an organization's section 501(c)(3) exemption
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective February 13, 2002. It found that the organization was not operated exclusively for…
Determination 1036030: IRS revoked an organization's section 501(c)(3) exemption for private benefit
The IRS issued a final adverse determination revoking an organization's exemption under IRC § 501(c)(3), effective January 1, 2006. It found that a substantial amount of the organization's assets…
PLR 1036029: IRS waived the 60-day IRA rollover deadline after a taxpayer's mental impairment
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into another IRA. The taxpayer intended to transfer the funds within the same IRA but, because of diminished mental…
PLR 1036028: IRS approved a governmental excess benefit arrangement under section 415(m)
The IRS ruled that an excess benefit plan maintained by a state instrumentality qualified as a governmental excess benefit arrangement under IRC § 415(m). The plan would pay defined benefit plan…
PLR 1036027: IRS approved a judicial-system excess benefit arrangement under section 415(m)
The IRS ruled that an excess benefit plan for state court personnel qualified as a governmental excess benefit arrangement under IRC § 415(m). The plan would provide benefits limited by the…
PLR 1036026: IRS waived the 60-day IRA rollover deadline after a spouse's death and mental decline
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into another IRA. The taxpayer had intended to move the funds to a new financial institution but deposited them into a…
Determination 1036025: IRS revoked an organization's exemption and section 509(a)(3) status
The IRS finalized its adverse determination that an organization did not qualify for exemption under IRC § 501(c)(3) after it failed to protest a proposed denial. The organization sought treatment…
Determination 1036024: IRS revoked a private school's section 501(c)(3) exemption over racial discrimination
The IRS finalized its adverse determination that a private school did not qualify for exemption under IRC § 501(c)(3), after the school failed to protest a proposed denial. The IRS found that the…
CCA 1036023: Assessment extension for partnership items also covers affected items
Chief Counsel advice addressed whether an agreement extending the assessment period for partnership-level items also covered gain from the sale of a partnership interest. The advice states that…
CCA 1036022: IRS advice confirmed that the listed return was sufficient
Chief Counsel advice concluded that the return identified by the taxpayer was sufficient, citing Internal Revenue Manual section 25.6.22.5.4. The advice appears to address whether the taxpayer's…
CCA 1036021: Surviving spouse's authority to sign Forms 2848 and 56
Chief Counsel advice addressed whether a surviving spouse could sign Form 2848 and Form 56 for a deceased spouse when the couple's assets were held in an inter vivos trust and no personal…
CCA 1036020: Foreign tax credit refund claims receive a special limitations period
Chief Counsel advice explained that IRC § 6511(d)(3)(A) provides a special extended limitations period for refund claims attributable to foreign tax credits. The advice states that the claim is…
CCA 1036019: Late entity-classification relief under Revenue Procedure 2009-41
Chief Counsel advice addressed how a service center should process a request under Revenue Procedure 2009-41 when the requested effective date for an entity-classification election is more than…
CCA 1036018: Failure to meet section 6335(b) requirements made a tax sale voidable
Chief Counsel advice addressed the effect of the Service's failure to meet the requirements of IRC § 6335(b) in a tax sale. The advice states that the failure made the sale voidable, but not void,…
CCA 1036017: A grantor trust partner causes TEFRA procedures to apply
Chief Counsel advice addressed whether TEFRA partnership procedures applied when a grantor trust or another disregarded entity was a partner. The advice concludes that the presence of that partner…
CCA 1036016: An IRA levy notice generally needs to be served on the custodian
Chief Counsel advised that, absent evidence that an individual retirement account has more than one custodian, the IRS generally need not serve a levy notice on parties other than the IRA custodian.…
CCA 1036015: One section 6701 penalty applies per person and tax period
Chief Counsel advised that when the same person prepares two documents relating to the same taxpayer and the same taxable period, section 6701 permits only one penalty against that person for the…
CCA 1036014: Form 2750 is the proper form for the described excise-tax assessment
Chief Counsel advised that Form 2750 appeared to be the proper form for the assessment described in the request. The underlying provisions concerned the section 4261 ticket tax, the section 4291…
PLR 1036013: Unnecessary QTIP election treated as null and void
The IRS ruled that a decedent's QTIP election could be treated as null and void because it was not needed to reduce the federal estate tax to zero. The estate plan included a credit-shelter trust…
PLR 1036012: Rural electric cooperative qualifies for cooperative treatment
The IRS ruled that a newly organized rural electric organization was a not-for-profit electric organization operating on a cooperative basis. The organization was formed by an existing rural…
PLR 1036011: 120-day extension granted for GST exemption allocation
The IRS granted a surviving spouse an additional 120 days to allocate available generation-skipping transfer tax exemption to transfers made to two trusts. The spouses had consented to split the…
PLR 1036010: 120-day extension granted for GST exemption allocation
The IRS granted a taxpayer an additional 120 days to allocate available generation-skipping transfer tax exemption to transfers made to two trusts. The spouses had consented to split the gifts, but…
CCA 1036009: Assumed bankruptcy liabilities may require capitalization
Chief Counsel advised that assuming liabilities in connection with a bankruptcy asset purchase under sections 363 and 365 of the Bankruptcy Code does not, by itself, prevent capitalization under IRC…
PLR 1036008: Retiree-benefit trust income excluded under section 115
The IRS ruled that income earned by a trust established by a public corporation to fund retiree health and welfare benefits was excluded from gross income under section 115(1). The corporation was…
PLR 1036007: Prior spin-off ruling retroactively revoked
The IRS retroactively revoked an earlier private letter ruling that had concluded a proposed spin-off qualified as a tax-free distribution under section 355 and had issued related rulings for the…
PLR 1036006: Rights plan does not affect prior spin-off ruling
The IRS supplemented an earlier private letter ruling concerning proposed internal and external distributions in a corporate spin-off. The distributing corporation planned to adopt a rights plan…
PLR 1036005: S corporation election restored after missed QSST election
The IRS ruled that a corporation's S corporation election terminated when stock was transferred to a qualified subchapter S trust and the trust's income beneficiary failed to file the required QSST…
PLR 1036004: 60-day relief granted for late S corporation election
The IRS concluded that a corporation had reasonable cause for failing to timely file its S corporation election. The shareholders intended the corporation to be an S corporation as of the requested…
PLR 1036003: Late S election and QSub election relief granted
The IRS granted a corporation relief to make a late S corporation election and an additional 60-day extension to elect to treat its wholly owned subsidiary as a qualified subchapter S subsidiary.…
PLR 1036002: Nuclear decommissioning fund special transfer approved
The IRS approved a schedule of deduction amounts for a wholly owned subsidiary that owned an interest in a nuclear power plant. The taxpayer could make a special transfer to its nuclear…
CCA 1036001: Customer rate increase does not offset utility casualty loss
Chief Counsel advised that a temporary increase in a regulated utility's customer rate was not compensation for the utility's casualty losses. The rate increase was treated as additional revenue…
PLR 1048044: Guaranteed withdrawals qualify as a life annuity for plan survivor rules
A retirement plan proposed an investment option that would provide guaranteed lifetime withdrawals beginning after a participant reached a specified age and left employment. The IRS ruled that…
Determination 1035046: Revised pension-plan assumptions approved
The IRS approved revised actuarial assumptions for a pension plan for the plan year beginning January 1, 2006. The approval covered retirement, disability, termination, and form-of-payment…
PLR 1035045: 60-day IRA rollover requirement waived
The IRS waived the 60-day rollover requirement for a taxpayer who received a distribution from an IRA annuity and failed to complete the rollover because a financial advisor did not explain the tax…
PLR 1035044: Direct rollover treatment confirmed for estate
The IRS concluded that a retirement-plan distribution received by a taxpayer who later died was a direct rollover and was not subject to the 60-day rollover requirement. The check was payable to a…
PLR 1035043: 60-day rollover waiver declined
The IRS declined to waive the 60-day rollover requirement for a deceased taxpayer's retirement-plan distribution. The taxpayer had been hospitalized and died during the rollover period, but the…
Determination 1035042: Five-year amortization extension approved
The IRS approved a five-year automatic extension for amortizing a plan's unfunded liabilities as of May 1, 2009. The extension applied to eligible amortization charge bases established as of that…
Determination 1035041: Five-year amortization extension approved
The IRS approved a five-year automatic extension for amortizing a plan's unfunded liabilities as of April 1, 2009. The extension applied to eligible amortization charge bases identified in the…
Determination 1035040: Five-year amortization extension approved
The IRS approved a five-year automatic extension for amortizing a plan's unfunded liabilities as of July 1, 2009. The extension applied to eligible amortization charge bases identified in the…
Determination 1035039: Five-year amortization extension approved
The IRS approved a five-year automatic extension for amortizing a plan's unfunded liabilities as of May 1, 2009. The extension applied to eligible amortization charge bases identified in the…
Determination 1035038: Exempt status revoked for private benefit
The IRS issued a final adverse determination revoking an organization's section 501(c)(3) exemption effective October 1, 2003. The IRS found that a substantial amount of the organization's assets…
PLR 1035037: 60-day rollover waiver granted after bank error
The IRS waived the 60-day rollover requirement after a financial institution mistakenly deposited part of a retirement-plan distribution into a non-IRA account. The taxpayer had intended to move the…
PLR 1035036: Rollover waiver granted for employer stock
The IRS waived the 60-day rollover requirement for a taxpayer who received 9,385 shares of employer stock after a qualified domestic relations order awarded her an interest in a former spouse's…
IRS revoked a veterans' organization's section 501(c)(19) exemption for operating a public bar
The IRS revoked an exempt veterans' organization's status under IRC § 501(c)(19), effective March 1, 20XX. The examination report says the organization operated a bar and kitchen open every day to…
IRS revoked a booster club's section 501(c)(3) exemption for private benefit and inurement
The IRS revoked a booster club's exemption under IRC § 501(c)(3), effective February 1, 20XX. The examination report found that the club was closely associated with a related for-profit dance and…
IRS revoked a defunct organization's section 501(c)(3) exemption for private benefit and inurement
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective July 1, 20XX. The examination report states that the organization stopped operating its alternative schools after a local…
IRS revoked an inactive organization's section 501(c)(3) exemption for failure to operate
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 20XX. The examination report states that the organization had ceased operations, had no activities or income,…
IRS revoked an organization's section 501(c)(3) exemption for failure to provide records
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective October 1, 20XX. The final letter states that the organization failed to produce documents needed to establish that it…
IRS revoked an organization's section 501(c)(3) exemption after it ceased operations
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective June 30, 20XX. The organization had discontinued operations, entered liquidating bankruptcy, and filed a terminating Form…
IRS revoked a private foundation's section 501(c)(3) exemption after it stopped operating
The IRS revoked a private foundation's exemption under IRC § 501(c)(3), retroactively for years beginning on or after January 1, 20XX. The foundation had stopped operating and distributed its…
IRS revoked an inactive organization's section 501(c)(3) exemption for failing to keep records and file returns
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 20XX. The organization was no longer operating, had not filed its required annual information return, and had…
IRS revoked an organization's section 501(c)(3) exemption after it failed to answer document requests
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 20XX. The organization failed to produce documents or otherwise establish that it operated exclusively for…
IRS revoked an inactive organization's section 501(c)(3) exemption
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 20XX. The organization had ceased operating, had no operational or financial activities, and had been…
IRS revoked an organization's section 501(c)(3) exemption for failing to respond to an examination
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 20XX. The organization did not respond to repeated requests for information needed to examine its Form 990,…
IRS revoked an organization's section 501(c)(3) exemption for failing to provide information
The IRS revoked an organization's exemption under IRC § 501(c)(3), effective January 1, 20XX. The organization did not provide information requested on numerous occasions to substantiate its Form…
CCA advised that a joint Form 4868 remittance was properly allocated between spouses
The Office of Chief Counsel advised that a remittance submitted with a joint Form 4868 should be treated as an estimated tax payment and allocated between the spouses under Treas. Reg. §…
CCA addressed self-employment tax treatment of a minister's compensation and parsonage allowance
The Office of Chief Counsel advised that if a minister has an exemption effective under IRC § 1402(e), compensation paid for ministerial services is exempt from self-employment tax. The advice…
CCA discussed an administrative adjustment request and refund claim for partnership items
The Office of Chief Counsel advised that an administrative adjustment request under IRC § 6227 may need to be accompanied by Form 8082 and filed according to its instructions. It explained that…
CCA said branch manager employee status depends on a fact-specific balancing test
The Office of Chief Counsel advised that whether branch managers are employees under the usual common-law rules depends on a balancing test based on the facts and circumstances of each situation.…
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.