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 1029020: IRS waives the 60-day rollover requirement after a fund-registration error
An individual asked the IRS to waive the 60-day deadline for rolling an IRA distribution into an IRA investment. A fund was not registered as a qualified IRA investment with the original…
PLR 1029019: IRS waives the 60-day rollover requirement because of a medical condition
An individual asked the IRS to waive the 60-day deadline for rolling a distribution from a traditional IRA into another IRA. He liquidated a certificate of deposit, placed the funds in a non-IRA…
PLR 1029018: IRS rules that income and resale limits do not defeat cooperative housing status
A cooperative housing corporation developing a mixed-income project asked whether government-imposed income limits, purchase-price limits, and resale restrictions would prevent its residents from…
PLR 1029017: IRS grants late-election relief for S corporation status
A corporation intended to elect S corporation status for federal tax purposes but did not timely file the election. The IRS concluded that the corporation had established reasonable cause for the…
PLR 1029016: IRS consents to a retroactive qualified electing fund election
A corporation asked for consent to make a retroactive qualified electing fund, or QEF, election for its investment in a foreign corporation treated as a passive foreign investment company. The…
PLR 1029015: Rental income from managed residential properties is not passive investment income
A corporation planning to elect S corporation status asked whether rental income from residential properties owned by its subsidiary would be passive investment income. The corporation and its…
PLR 1029014: IRS explains when a trust may materially participate in a subsidiary's activities
A complex trust asked whether it could materially participate in the activities of a subsidiary held through a partnership and another company. The IRS concluded that a trust may materially…
PLR 1029013: IRS grants late-filed accounting-period change relief
A taxpayer asked the IRS to treat a late-filed Form 1128 as timely so it could change its federal tax year. The taxpayer said it intended to file on time but missed the deadline because of an error…
PLR 1029012: IRS grants extra time to elect treatment of investment income
Individual taxpayers asked for more time to elect to treat qualified dividends and certain net capital gain as investment income for purposes of deducting investment interest. Their tax preparer…
PLR 1029011: Testamentary power exercise does not trigger estate inclusion or remove grandfathered GST exemption
The IRS considered whether a decedent's exercise of a testamentary power of appointment would cause trust assets to be included in the decedent's gross estate or cause the appointed property to lose…
PLR 1029010: IRS grants late entity-classification and S corporation election relief
A limited liability company asked for more time to elect classification as an association taxable as a corporation and to file a late S corporation election. The company had intended both elections…
PLR 1029008: The IRS granted a foreign entity more time to elect partnership classification
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity had inadvertently failed to file the…
PLR 1029007: The IRS modified and supplemented a corporate reorganization ruling
The IRS supplemented an earlier private letter ruling for a corporate separation involving a distributing corporation, a controlled corporation, multiple subsidiary liquidations and mergers, and…
PLR 1029006: The IRS accepted a late Form 1128 to change the taxpayer’s accounting period
The IRS treated a taxpayer’s late Form 1128 as timely filed for a requested change from a December 31 year-end to a September 30 year-end. The taxpayer had missed the filing deadline for the short…
PLR 1029005: The IRS restored an S corporation election after an inadvertent trust-election failure
The IRS determined that a corporation’s S corporation election terminated inadvertently after three trusts received its stock and their beneficiaries failed to make the required Qualified Subchapter…
PLR 1029004: The IRS allowed a late election to combine rental real estate activities
The IRS granted married taxpayers 60 days to make a late election to treat all of their interests in rental real estate as one rental real estate activity. The taxpayers were in a real property…
PLR 1029003: The IRS approved two tuition-reduction plans as tax-free benefits
The IRS concluded that an educational organization’s two tuition-reduction plans qualified for exclusion from employees’ gross income under IRC § 117(d). Plan A covered eligible children of…
PLR 1029002: The IRS approved dividing a charitable remainder trust after divorce
The IRS approved a proposed division of a charitable remainder unitrust into two separate charitable remainder unitrusts after the divorce of the two lifetime beneficiaries. Each new trust would pay…
PLR 1029001: The IRS granted relief for a late S corporation election
The IRS found that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation’s sole shareholder intended the election to be effective on the…
PLR 1028047: The IRS waived the 60-day rollover deadline because of a medical condition
The IRS waived the 60-day rollover requirement for a taxpayer who had withdrawn funds from an IRA but did not complete the rollover on time because a medical condition impaired her ability to handle…
PLR 1028046: The IRS waived the 60-day rollover deadline after erroneous financial advice
The IRS waived the 60-day rollover requirement for a taxpayer who delayed rolling an IRA distribution over after receiving erroneous advice from a financial advisor. The taxpayer had requested…
IRS determination 1028045: The IRS approved a scholarship grant-making procedure
The IRS approved a private foundation’s procedure for awarding scholarships to children of deceased members of the United States Armed Forces or first responders. Applicants had to attend designated…
PLR 1028044: The IRS extended the period for a private foundation to dispose of excess business holdings
The IRS granted a private foundation an additional five years to dispose of excess business holdings in a publicly traded corporation. The foundation had received nearly all of its shares from a…
PLR 1028043: The IRS approved a foundation’s grant program for emerging choreographers
The IRS approved a private foundation’s program to award grants to individuals creating new dance works or completing partially created works. The foundation planned to select emerging…
IRS determination 1028042: The IRS denied exemption to a membership organization that paid member funeral benefits
The IRS denied tax-exempt status under IRC § 501(c)(7) to a membership organization that provided financial assistance, including funeral benefits, to its members and their families. The…
CCA 1028041: Chief Counsel addressed notice to partners after a tax matters partner dissolved
Chief Counsel Advice addressed whether the dissolution of a tax matters partner affected notice and election rights in a partnership proceeding. The advice asked whether a generic notice of the…
CCA 1028040: Chief Counsel allowed credit for FIRPTA withholding not remitted by the buyer
Chief Counsel Advice concluded that a nonresident alien seller could receive credit for tax withheld under FIRPTA even though the buyer did not remit the withheld amount to the IRS. The seller had…
CCA 1028039: Chief Counsel applied hedge-timing rules to a floating-to-fixed swap
Chief Counsel Advice addressed the timing of gain or loss from a floating-to-fixed interest-rate swap that hedged floating-rate debt. The advice concluded that the hedge gain or loss should be…
CCA 1028038: Chief Counsel identified the treaty article that most likely governed pension income
Chief Counsel Advice considered which article of an unnamed income tax treaty applied to pension or similar remuneration. It stated that Article 3(2) would apply the U.S. definition of “pensions and…
CCA 1028037: Chief Counsel addressed TEFRA issues after partnership dissolution
Chief Counsel Advice addressed several TEFRA partnership-proceeding questions. It concluded that a § 743(b) election was a partnership item, that a statute extension at the source partnership level…
CCA 1028036: Employer remained liable for its share of FICA taxes after settling other violations
Chief Counsel considered an employer's liability for its share of FICA taxes after the employer settled other legal violations with another federal agency. The advice states that the employer…
CCA 1028035: IRS required authorization before responding to an SS-8 representative
Chief Counsel considered whether the IRS could respond to a representative about an SS-8 request. The advice states that the representative first had to demonstrate authorization through Form 2848.…
CCA 1028034: IRS could use a paper levy to collect an existing stream of payments
Chief Counsel addressed whether the IRS could continue receiving payments under a paper levy instead of using the Federal Payment Levy Program. The advice states that a timely levy on a fixed and…
CCA 1028033: Rejected settlement form could not be signed until returned
Chief Counsel considered whether the IRS could sign a returned copy of Form 870-PT after rejecting the taxpayer's original settlement offer. The advice states that the IRS could have cosigned the…
CCA 1028032: FPAA had to be issued to the partnership entity as a partner
Chief Counsel addressed the notices required for a partnership proceeding and a possible non-filing penalty. The advice states that the IRS needed to issue a Final Partnership Administrative…
CCA 1028031: Partnership withholding liability was a partnership item
Chief Counsel addressed several questions about IRC § 1446 withholding in a partnership proceeding. The advice treats the partnership entity as the taxpayer in the circumstances presented and says…
PLR 1028030: The IRS treated merger consideration as a separate intercompany transaction
The IRS ruled on a proposed restructuring in which a parent corporation would create a new holding company for one business line by merging six subsidiaries into newly formed merger subsidiaries. In…
PLR 1028029: The IRS treated merger consideration as a separate intercompany transaction
The IRS ruled on a proposed restructuring in which a parent corporation would create a new holding company for one business line by merging six subsidiaries into newly formed merger subsidiaries. In…
PLR 1028028: The IRS granted relief for a late S corporation election
The IRS granted a corporation relief for failing to timely file an election to be treated as an S corporation. The corporation showed reasonable cause for the late election and otherwise had to…
PLR 1028027: The IRS applied the U.S.-Russia treaty's 183-day condition to partnership income
The IRS ruled on the U.S. tax treatment of a Russian resident's distributive share of income from a service partnership with offices in the United States and Russia. The partner was not a U.S.…
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.