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 201035008: IRS granted extra time to allocate generation-skipping transfer tax exemption
The IRS considered a donor who created an irrevocable trust and failed to allocate available generation-skipping transfer tax exemption to later-created trusts for the donor’s children and…
PLR 201035007: IRS granted relief for a late S corporation election
The IRS considered a corporation whose shareholders intended S corporation status from the date of incorporation but whose Form 2553 was filed late. The corporation requested relief so its S…
PLR 201035006: IRS granted extra time to make a § 362(e)(2)(C) election
The IRS considered a partnership that was expected to become a corporation through an entity-classification election and would have transferred property with an aggregate basis greater than its fair…
PLR 201035005: IRS granted extra time to make § 338(g) elections
The IRS considered a purchaser and an affiliate that acquired all the stock of a foreign target and its foreign subsidiaries and intended to make § 338(g) elections. The elections were not timely…
PLR 201035004: IRS said a city department generally need not report school transportation reimbursements
The IRS considered a city department that planned to pay parents a per diem to transport eligible special-needs children to and from school. The payments were intended to reimburse transportation…
PLR 201035003: IRS allowed a solar credit without reducing it for REC proceeds
The IRS considered a homeowner who bought and installed a residential solar electric system and sold associated renewable energy credits to a public utility. The IRS ruled that the utility’s payment…
PLR 201035002: IRS granted extra time for a consent dividend election
The IRS considered a personal holding company that had paid personal holding company tax after failing to make a consent dividend election for an earlier tax year. The company’s president was…
PLR 201035001: IRS granted extra time to allocate GST exemption to a trust
The IRS considered a taxpayer who created an irrevocable trust, transferred property to it, and failed to report the transfer or allocate generation-skipping transfer tax exemption because an…
PLR 201034025: IRS declined to waive the 60-day IRA rollover requirement
The IRS considered a taxpayer who received a distribution from an IRA and deposited it into a high-interest checking account instead of a qualified IRA. The taxpayer later invested the money in…
CCA 201034024: Chief Counsel discussed penalties for failing to file Form 5329
Chief Counsel advice addressed whether a failure to file Form 5329 could trigger penalties under § 6651. The advice states that the Form 5329 filing requirement arises under § 6058, which is…
CCA 201034023: Chief Counsel addressed the timing of an NBAP
Chief Counsel advice addressed the timing of a notice of final partnership administrative adjustment, or NBAP. The advice states that an NBAP must be issued at least 120 days before an FPAA is…
CCA 201034022: Chief Counsel discussed disaster-related Tax Court filing extensions
Chief Counsel advice addressed whether a Tax Court petition was among the acts that could be postponed after a federally declared disaster. The advice states that § 7508A and its related regulation…
CCA 201034021: A partnership cannot have an affected item in itself
Chief Counsel Advice addressed whether a partnership could have an affected item in itself. The advice concluded that it could not. Each partnership year is a separate cause of action, and…
CCA 201034020: Bankruptcy removes a grantor-beneficiary from a TEFRA proceeding
Chief Counsel Advice addressed a trust's role as the tax matters partner (TMP) during a bankruptcy. Under Rev. Rul. 2004-88, the advice stated that the trust could continue to act as TMP because it…
CCA 201034019: A federal tax lien attaches to a joint possession right in a matrimonial residence
Chief Counsel Advice considered whether a right of joint possession in a principal matrimonial residence was property or a right to property subject to a federal tax lien. It concluded that the…
CCA 201034018: Failed hedge identifications do not support ordinary treatment of commodity contracts
Chief Counsel Advice considered a commodity business's request to recharacterize gains and losses from price-to-be-fixed supply contracts and section 1256 contracts as ordinary rather than capital.…
TAM 201034017: Research-credit expenses and gross receipts after a consolidated-group acquisition
The IRS Technical Advice Memorandum addressed how a parent should calculate the research credit after acquiring the common parent of another consolidated group. It concluded that the parent could…
PLR 201034016: IRS treats an inadvertently terminated S election as continuing
The IRS addressed a corporation whose S corporation election terminated after the current income beneficiary of a trust holding its stock failed to make a qualified subchapter S trust (QSST)…
PLR 201034015: Cash grain payments qualify as per-unit retain allocations paid in money
The IRS considered whether cash grain payments made by a nonexempt agricultural cooperative to members and other eligible patrons were per-unit retain allocations paid in money under subchapter T.…
PLR 201034014: IRS grants relief for a late S corporation election
The IRS considered a corporation’s request for relief after its S corporation election was not timely filed. The corporation established reasonable cause for the late election under section…
PLR 201034013: IRS grants more time to allocate generation-skipping transfer tax exemption
The IRS granted a donor an additional 60 days to allocate available generation-skipping transfer tax (GST) exemption to earlier transfers to four trusts. The donor’s tax professional had failed to…
PLR 201034012: Health-plan contributions and payments excluded from income and employment taxes
The IRS considered two plans adopted by a city to pay post-employment health and medical expenses. The plans were funded by the city and mandatory employee contributions, and covered medical-care…
PLR 201034011: Commodities-linked note and CFC income qualify as RIC income
The IRS considered whether income and gains from specified commodities-linked notes, and income from wholly owned controlled foreign corporation subsidiaries, would count as qualifying income for…
PLR 201034010: Data-center buildings and customary tenant services qualify for REIT treatment under section 856
The IRS considered whether proposed data-center buildings and their structural components would qualify as real property and real estate assets for purposes of section 856. The IRS ruled that the…
PLR 201034009: IRS grants more time for spouses to allocate GST exemption
The IRS granted a decedent and spouse an additional 60 days to allocate their generation-skipping transfer tax (GST) exemptions to prior transfers to two trusts. Their accountant had reported the…
PLR 201034008: IRS grants more time for spouses to allocate GST exemption
The IRS granted a decedent and spouse an additional 60 days to allocate their generation-skipping transfer tax (GST) exemptions to prior transfers to two trusts. Their accountant had reported the…
PLR 201034007: Hydrogen refueling for forklifts does not qualify for the section 30C credit
The IRS considered whether a hydrogen refueling station used to refuel forklifts was qualified alternative fuel vehicle refueling property for purposes of section 30C. The statute requires the…
PLR 201034006: IRS grants relief for an untimely S corporation election
The IRS considered a corporation’s request for relief after its Form 2553 was not timely filed. The corporation and its sole shareholder had reported income consistently with the corporation’s…
PLR 201034005: IRS approves major corporate separation and related spin-off transactions
The IRS addressed a proposed separation of two business groups through contributions, distributions, a related taxable asset purchase, and a later merger. It ruled that the two principal…
PLR 201034004: Proposed mixed LIFO and non-LIFO disclosures do not violate conformity rules
The IRS considered whether a corporation could issue financial statements showing a subsidiary’s income on both LIFO and non-LIFO bases while showing certain inventory and equity information on a…
PLR 201034003: IRS grants relief after a trust’s missed ESBT election terminated an S election
The IRS considered a corporation whose S corporation election terminated after a trust holding its stock ceased to qualify as a qualified subchapter S trust (QSST) and no election was filed to treat…
PLR 201034002: IRS grants relief for a late S corporation election
The IRS considered a corporation’s request for relief after its Form 2553 was not timely filed. The corporation’s sole shareholder intended for it to be an S corporation, and the corporation…
PLR 201034001: IRS permits revocation of a capital-gain investment-income election
The IRS considered taxpayers’ request to revoke an election that treated net capital gains from real property as investment income for purposes of the investment-interest rules. The taxpayers had…
Determination 201033042: IRS revoked a credit-counseling organization’s section 501(c)(3) exemption
The IRS revoked an organization’s section 501(c)(3) exemption effective January 1, 2004. The organization’s primary activity was enrolling individuals in debt management plans, and the determination…
PLR 201033041: IRS waives the 60-day rollover deadline after bereavement and financial-institution error
The IRS considered a surviving spouse’s request to roll several IRA and retirement-plan distributions into a rollover IRA after the 60-day deadline had expired. The taxpayer attributed the delay for…
PLR 201033040: IRS waives a rollover deadline after a financial-institution error
The IRS considered a taxpayer’s request to roll part of an IRA distribution into another IRA after the 60-day deadline had expired. The taxpayer stated that a financial-institution employee…
Determination 201033039: IRS denied a private school’s re-application for section 501(c)(3) exemption
The IRS denied a private school’s re-application for section 501(c)(3) exemption because the school failed to establish that it operated exclusively for exempt purposes and failed to overcome the…
CCA 201033038: Continuing an adopted accounting method is not a method change
Chief Counsel Advice considered a taxpayer’s request for advance consent to make a protective change in its accounting method for certain obligations. The advice concluded that the taxpayer had…
CCA 201033037: TEFRA proceedings would determine partnership debt items
Chief Counsel said Exam would have to conduct a TEFRA partnership proceeding for any year in which the partnership took excessive deductions. The proceeding would determine the amount, character,…
CCA 201033036: One FPAA was probably sufficient to correct an inside basis step-up
Chief Counsel Advice considered how to correct an inside basis step-up in a partnership. The advice stated that the IRS probably needed to issue only one final partnership administrative adjustment,…
CCA 201033035: Several forms could keep the partnership-item statute open
Chief Counsel Advice addressed how the statute for assessing partnership items against a partner could remain open. It noted that the revised Form 872 had replaced Form 872-i, but said the statute…
CCA 201033034: An FPAA could address a partner’s carryforward loss
Chief Counsel Advice stated that the IRS could issue a final partnership administrative adjustment, or FPAA, for a partnership year to assess a partner’s carryforward loss in a later year. The…
CCA 201033033: Section 530 issues may have been irrelevant after the taxpayer closed
Chief Counsel Advice considered issues involving the section 530 employment-tax safe harbor in a particular case. The writer believed the issues related to the case’s section 530 hazards and that…
PLR 201033032: Extension granted to make section 59(e) elections
The IRS granted a taxpayer more time to make section 59(e) elections for two redacted taxable years. The taxpayer had not made the elections on time and submitted representations explaining the…
CCA 201033031: Entire consolidated NOL reduced for excluded COD income
Chief Counsel Advice considered whether excluded cancellation-of-debt income of a member of a consolidated group reduced the group’s entire consolidated net operating loss, or only an allocated…
CCA 201033030: Equitable remedies could not recover time-barred gift tax
Chief Counsel Advice considered whether the Service could use equitable recoupment, the duty of consistency, or equitable estoppel when an estate included time-barred gift tax in calculating gift…
PLR 201033029: Extension granted to make a section 338(g) election
The IRS granted a purchaser 45 days to file a late section 338(g) election for its acquisition of a foreign corporation’s stock. The purchaser represented that the acquisition was a qualified stock…
PLR 201033028: IRS granted relief after an inadvertent S corporation termination
The IRS concluded that a corporation’s S corporation election terminated when a grantor trust continued to hold its stock beyond the two-year period allowed after the deemed owner’s death. The IRS…
PLR 201033027: Planned restructuring preserved specified intercompany gain treatment
The IRS ruled on a proposed restructuring of a consolidated group involving a seller, a buyer, several subsidiaries, mergers, an LLC classification election, and subsidiary liquidations. Based on…
PLR 201033026: Extension granted for a late investment-income election
The IRS granted a taxpayer 60 days to make a late election to treat net capital gains from investment property as investment income for purposes of the investment-interest deduction. The taxpayer’s…
PLR 201033025: IRS ruled that pro rata severance of two trusts would not trigger gain or loss
The IRS ruled that dividing two family trusts into ten new trusts would not cause the trusts, the new trusts, or their beneficiaries to recognize gain or loss. The proposed division would give each…
PLR 201033024: IRS granted extra time to elect partnership classification
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The company intended the election to be effective…
PLR 201033023: IRS denied late-election relief for an estate's alternate valuation election
The IRS denied an estate's request for additional time to make an alternate valuation election under IRC § 2032. The estate's representatives filed the estate tax return on time, but the preparer…
PLR 201033022: IRS approved a REIT's foreclosure-property election and lodging-facility rent treatment
The IRS ruled that a real estate investment trust could treat a resort property acquired after a tenant defaulted as foreclosure property. The REIT's acquisition or lease of related resort property…
PLR 201033021: IRS approved a proposed split-up distributing two businesses to separate shareholders
The IRS ruled favorably on a holding company's plan to distribute the stock of two controlled corporations to separate shareholders in exchange for their holding company stock, followed by…
PLR 201033020: IRS granted more time to elect deductions for intangible drilling costs
The IRS granted taxpayers an extension of time to make an election under IRC § 263(c) to deduct intangible drilling and development costs for a specified taxable year. The taxpayers did not make the…
PLR 201033019: IRS approved a tax-free reorganization and distribution of a controlled corporation
The IRS ruled favorably on a corporation's plan to convert a wholly owned limited liability company into a corporation, contribute additional business assets to it, and distribute the new…
PLR 201033018: IRS approved tax-free treatment for converting a subsidiary to a disregarded LLC
The IRS ruled that a subsidiary's conversion into a single-member limited liability company, disregarded for federal tax purposes, would not cause gain or loss to the parent or subsidiary. The…
PLR 201033017: IRS granted relief for a late S corporation election
The IRS granted a corporation relief for failing to timely elect S corporation status. The corporation intended to be treated as an S corporation beginning on a specified date, but the election was…
PLR 201033016: IRS approved a Type F reorganization for a subsidiary becoming a joint venture business
The IRS ruled that a subsidiary's restructuring into a new holding-company chain would qualify as a Type F reorganization. The transaction would convert the existing operating entity into a wholly…
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.