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 201017042: Late S election relief conditioned on corporate qualification
The IRS granted a corporation relief for failing to timely file its S corporation election. The shareholders intended the election to take effect on the requested date, but the filing was…
PLR 201017041: S corporation status restored after inadvertent termination
The IRS determined that a corporation's S corporation termination was inadvertent after several trusts became shareholders without timely filing the required qualified subchapter S trust elections.…
PLR 201017040: Taxpayer granted more time to file an original Form 3115
The IRS granted a taxpayer 60 days to file the original Form 3115 after the form was mistakenly omitted from an electronically filed tax return. The taxpayer had timely filed a duplicate with the…
PLR 201017039: Company granted relief for a late S corporation election
The IRS granted a company relief after its Form 2553 S corporation election was not timely filed. The company and its shareholder had reported income consistently with the intended S corporation…
PLR 201017038: S corporation treatment allowed only through an ineligible shareholder transfer
The IRS treated a corporation as an S corporation from D1 through D2 even though the person who signed an employee stock ownership plan’s consent to the S election may not have had authority to do…
PLR 201017037: S corporation treatment continued after an inadvertent termination
The IRS determined that a corporation's S election terminated when an ineligible shareholder acquired stock. Because the corporation took steps to become a small business corporation and the…
PLR 201017036: S corporation treatment continued after an inadvertent termination
The IRS determined that a corporation's S election terminated when an ineligible shareholder acquired stock. The corporation took steps to become a small business corporation, and it and its…
PLR 201017035: Foreign entity granted more time to elect partnership classification
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect partnership classification effective on its intended date. The entity was eligible to make the election, but the form…
PLR 201017034: Partnership granted more time to make a section 754 election
The IRS granted a limited partnership 60 days to make a late section 754 election after a partner died and the partnership inadvertently missed the filing deadline. The election, if made in the…
PLR 201017033: Taxpayer granted more time to elect Canadian RRSP tax deferral
The IRS granted a Canadian citizen who became a U.S. resident 60 days to elect treaty-based deferral of U.S. taxation on income accrued in two Canadian Registered Retirement Savings Plans. The…
PLR 201017032: Taxpayer granted more time to elect Canadian RRSP tax deferral
The IRS granted a Canadian citizen who became a U.S. resident 60 days to elect treaty-based deferral of U.S. taxation on income accruing in a Canadian Registered Retirement Savings Plan. The…
PLR 201017031: Tax-free treatment approved for subsidiary liquidations and a corporate split-off
The IRS approved the proposed tax treatment of a corporate restructuring involving two subsidiary conversions into disregarded LLCs, asset transfers, and a split-off of a newly formed controlled…
PLR 201017030: S corporation status preserved after a shareholder consent was missed
The IRS treated a corporation as an S corporation during a specified period even though a clerical error in its share register meant that one shareholder's required consent to the S election was not…
PLR 201017029: County must report direct welfare rent payments to landlords
The IRS concluded that a county must file information returns and provide information statements when it directly pays rent to landlords on behalf of welfare-program recipients, if the payments…
PLR 201017028: Wrongful-death settlement payments ruled excludable from income
The IRS concluded that compensatory damages paid under a legislative settlement for a wrongful-death claim were excludable from the recipient's gross income under section 104(a)(2). The underlying…
PLR 201017027: Wrongful-death settlement payments ruled excludable from estate income
The IRS concluded that compensatory damages paid under a legislative settlement for a wrongful-death claim were excludable from an estate's gross income under section 104(a)(2). The underlying…
PLR 201017026: Extension granted to file the signed original of a Form 3115
The IRS granted an affiliated corporate group 60 days to file the signed original of Form 3115, which requested an accounting-method change for depreciation. The group had timely filed its…
PLR 201017025: Retroactive qualified electing fund election permitted for a foreign investment
The IRS consented to a regulated investment company's retroactive qualified electing fund election for stock in a passive foreign investment company. The taxpayer's accounting firm had failed to…
PLR 201017024: Extension granted to elect disregarded entity status
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended that classification from its…
PLR 201017023: Extension granted to elect disregarded entity status
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had intended that classification from its…
PLR 201017022: Extension granted to elect partnership status
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity had intended that classification from its formation…
PLR 201017021: Extension granted to elect disregarded entity status
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended that classification from its…
PLR 201017020: S corporation status restored after inadvertent QSST election failures
The IRS ruled that a corporation's S corporation election was ineffective because shareholders that were trusts did not timely make the required qualified subchapter S trust elections, and some…
PLR 201017019: Post-filing tax adjustments do not create a second class of S corporation stock
The IRS ruled that an S corporation's payment provision would not create a second class of stock. The provision required distributions based on each shareholder's proportionate interest in the…
PLR 201017018: Extension granted for a disregarded entity election
The IRS granted a single-owner foreign eligible entity 60 days to file Form 8832 and elect disregarded entity treatment for federal tax purposes. The entity intended that classification from its…
PLR 201017017: Extension granted for a disregarded entity election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect disregarded entity treatment for federal tax purposes. The entity intended that classification from its formation date…
PLR 201017016: Extension granted for a disregarded entity election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect disregarded entity treatment for federal tax purposes. The entity intended that classification from its formation date…
PLR 201017015: Extension granted for a disregarded entity election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect disregarded entity treatment for federal tax purposes. The entity intended that classification from its formation date…
PLR 201017014: Extension granted for a disregarded entity election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect disregarded entity treatment for federal tax purposes. The entity intended that classification from its formation date…
PLR 201017013: Extension granted for a partnership election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect partnership treatment for federal tax purposes. The entity intended to be treated as a partnership when ownership…
PLR 201017012: Extension granted for a disregarded entity election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect disregarded entity treatment for federal tax purposes. The entity intended that classification from its formation date…
PLR 201017011: Late S corporation election treated as timely
The IRS allowed a corporation to make a late election to be treated as an S corporation. The corporation was incorporated on the requested effective date, but its shareholders did not timely file…
PLR 201017010: Foreign insurer granted more time for two tax elections
The IRS granted a foreign insurance company 60-day extensions to elect domestic corporation treatment under IRC § 953(d) and the alternative tax for certain small insurance companies under § 831(b).…
PLR 201017009: Inadvertent S corporation termination disregarded
The IRS determined that an S corporation's termination was inadvertent after a shareholder became ineligible and later ceased to be an ineligible shareholder. The corporation did not intend to…
PLR 201017008: Financing subsidiary treated as issuing preferred stock
The IRS ruled that a nonprofit corporation, which was taxable as a Subchapter C corporation, would be treated as the issuer of preferred stock sold through a newly formed financing subsidiary. The…
PLR 201017007: Passive activity rules do not prevent NOL carrybacks
The IRS concluded that section 469 did not prevent a corporation from carrying back net operating losses that arose after it stopped being a closely held C corporation to offset portfolio income…
PLR 201017006: Extension granted for a corporate classification election
The IRS granted a domestic eligible entity 60 days to file Form 8832 and elect to be treated as an association taxable as a corporation for federal tax purposes. The entity intended that…
PLR 201017005: Late S corporation election treated as timely
The IRS allowed a corporation to be recognized as an S corporation effective from the requested date even though it filed Form 2553 late. The corporation's shareholders intended S corporation…
PLR 201017004: Hold Constant Principle may be used to measure ownership changes under section 382
The IRS permitted a corporate parent with net operating losses to use a method called the Hold Constant Principle when measuring ownership changes under section 382. The method treats the relative…
PLR 201017003: Hold Constant Principle may be used to measure ownership changes under section 382
The IRS permitted a corporate parent with net operating losses to use a method called the Hold Constant Principle when measuring ownership changes under section 382. The method treats the relative…
PLR 201017002: Hold Constant Principle may be used to measure ownership changes under section 382
The IRS permitted a corporate parent with net operating losses to use a method called the Hold Constant Principle when measuring ownership changes under section 382. The method treats the relative…
PLR 201017001: Late election to prevent a subsidiary stock basis reduction treated as timely
The IRS granted a corporate parent 60 days to file a late regulatory election under section 1.337(d)-2(c). The election could prevent a basis reduction in a subsidiary's stock after the subsidiary…
PLR 201016097: 60-day rollover period waived because of a debilitating mental condition
The IRS waived the 60-day rollover deadline for an 82-year-old taxpayer who received a distribution from a Roth IRA and inadvertently placed it in a non-Roth IRA. The taxpayer provided documentation…
IRS letter 201016096: Five-year extension granted for amortizing unfunded pension liabilities
The IRS approved a five-year automatic extension for a pension plan to amortize unfunded liabilities existing as of January 1, 2009. The extension applied to eligible amortization charge bases that…
PLR 201016095: Sixty-day extension granted to recharacterize an ineligible Roth IRA conversion
The IRS granted a taxpayer 60 days to recharacterize a contribution from a Roth IRA as a contribution to a traditional IRA. The taxpayer had converted an amount from a traditional IRA to a Roth IRA…
PLR 201016094: Five-year extension granted for amortizing a plan's unfunded liabilities
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities. The extension applied to eligible amortization charge bases established as of January 1, 2009,…
PLR 201016093: Sixty-day rollover waiver granted after an unauthorized IRA withdrawal
The IRS waived the 60-day rollover deadline after an individual with power of attorney withdrew funds from an elderly taxpayer's IRA without the taxpayer's knowledge or consent. The funds were…
PLR 201016092: Sixty-day rollover waiver granted after a financial institution sent a check to an incorrect address
The IRS waived the 60-day rollover deadline for a taxpayer whose financial institution provided an incorrect address for a financial advisor. A replacement check was deposited into the taxpayer's…
PLR 201016091: Scholarship grant-making procedures approved for a private foundation
The IRS approved a private foundation's procedures for awarding scholarships to students pursuing a specified degree at named educational institutions. The foundation's selection process used…
PLR 201016090: Canal reconstruction transactions will not impair mutual irrigation company's tax-exempt status
The IRS ruled that a tax-exempt mutual irrigation company could participate in a canal reconstruction and title-transfer project without jeopardizing its status under IRC section 501(c)(12).…
Determination 201016089: Section 501(c)(3) exemption denied for failure to show public purpose and control over foreign grants
The IRS issued a final adverse determination denying an organization's application for recognition of exemption under section 501(c)(3). The determination concluded that private interests were being…
Determination 201016088: Section 501(c)(3) exemption denied for a commercial ranch operation
The IRS issued a final adverse determination denying an organization's application for recognition of exemption under section 501(c)(3). The organization proposed raising commercial cattle, managing…
PLR 201016087: Scholarship grant-making procedures approved for a testamentary trust
The IRS approved a testamentary trust's procedures for awarding undergraduate scholarships after the trust became a private foundation. Eligible applicants were students at specified high schools…
PLR 201016086: Endowment unit arrangement for charitable remainder trusts held not to generate unrelated business taxable income
An educational organization that served as trustee and charitable remainder beneficiary of several trusts proposed issuing the trusts contractual units in its endowment. The units would provide…
PLR 201016085: Endowment unit arrangement for a charitable remainder trust held not to generate unrelated business taxable income
An educational organization serving as trustee and remainder beneficiary of charitable remainder trusts proposed issuing the trusts contractual units in its endowment. The units would provide…
PLR 201016084: Estate administration exception permits a trust to distribute sale proceeds without indirect self-dealing
The IRS considered a revocable trust that became irrevocable at the settlor's death and held a residence in which a private foundation had a remainder interest. The trustee sold the residence to an…
PLR 201016083: Endowment participation shares held not to create unrelated business taxable income for a charitable remainder trust
An educational public charity that served as trustee and remainder beneficiary of charitable remainder trusts proposed giving the trusts contractual participation shares tied to the charity's…
PLR 201016082: Endowment participation shares held not to create unrelated business taxable income for an educational charity
An educational public charity proposed issuing contractual participation shares in its endowment to charitable remainder trusts of which it was trustee and remainder beneficiary. The shares would…
PLR 201016081: Cooperative electric company may add satellite services and discount patronage credits
The IRS ruled that a tax-exempt cooperative electric company could provide direct broadcast satellite television and wireless Internet services to its members on a cooperative basis. Those services…
CCA 201016080: IRS procedures when one spouse receives full relief and the other receives a notice of deficiency
Chief Counsel Advice addresses how the IRS should proceed when one spouse receives full relief from a joint liability under section 6015 and the other spouse receives a notice of deficiency. The…
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.