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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
CCA 201016079: Partnership returns may support a reasonable TEFRA determination, and nominees must identify true owners
Chief Counsel Advice addresses whether the IRS may rely on a partnership return to determine whether the TEFRA partnership procedures apply. The advice says that reliance is permitted when…
CCA 201016078: Substantial authority standard applies to undisclosed return positions under the preparer penalty rules
Chief Counsel Advice addresses whether the section 6694(a) return preparer penalty applies to undisclosed positions on two tax returns. It states that the substantial authority standard generally…
CCA 201016077: TEFRA petition period runs from filing an administrative adjustment request
Chief Counsel Advice addresses a protective administrative adjustment request under the TEFRA partnership rules. It states that it makes no technical difference whether the IRS takes no action on…
CCA 201016076: Nonprofit employee services are excluded from FUTA for quarters below the wage threshold
Chief Counsel Advice explains a historical change to the Federal Unemployment Tax Act provision in section 3306(c)(10). It states that services performed for certain nonprofit organizations…
CCA 201016075: Partnership section 1446 withholding is treated as a partnership item
Chief Counsel Advice considers whether withholding under section 1446 is a partnership item for TEFRA purposes. It concludes that partnership items are limited to items the partnership must…
CCA 201016074: Prior-year loss on a personal residence does not affect the tax-benefit income calculation
Chief Counsel Advice addresses the tax treatment of proceeds from a Road Home sale. The advice states that the relevant amount was determined to be tax-benefit income. It also states that a loss on…
CCA 201016073: A trustee's failure to claim the distribution deduction does not shift beneficiary income to the trust
Chief Counsel Advice explains the relationship between the trust distribution deduction under section 661 and beneficiary income under section 662. It states that the amount potentially reportable…
CCA 201016072: Foreign tax credit carryovers remain subject to the section 904 limitation
Chief Counsel Advice explains how the foreign tax credit limitation applies when creditable foreign taxes exceed the U.S. tax attributable to the relevant foreign-source income category. The excess…
CCA 201016071: FPAAs may be issued to partners when barred-year items affect later open years
Chief Counsel Advice recommends issuing final partnership administrative adjustments to partners even when the statute has expired for the partnership year under examination in two situations. The…
CCA 201016070: Form 8082 has different functions depending on when it is filed
Chief Counsel Advice explains the two functions of Form 8082 in the TEFRA partnership context. When filed with the original partner return, the form serves as a notice of inconsistent treatment…
CCA 201016069: Accepted OIC reports requested for inspection should be mailed to the individual
Chief Counsel Advice addresses a FOIA request for accepted offers-in-compromise reports. It states that when someone wants to inspect the reports and asks that they be mailed, the reports should be…
CCA 201016068: An unclaimed AMT-based refund amount cannot be paid after the claim period expires
Chief Counsel Advice considers whether a taxpayer could receive an additional $340,000 resulting from an alternative minimum tax calculation when the taxpayer's refund claim was based on net…
CCA 201016067: An AAR is timely when filed within the period set by the Forms 872-i
Chief Counsel Advice states that an administrative adjustment request is timely if it is filed within the time limit established by the Forms 872-i. Section 6227(b) extends the period for filing an…
CCA 201016066: TEFRA penalties are determined at partnership level but computed and assessed against partners
Chief Counsel Advice explains how penalties are handled in a TEFRA partnership proceeding. The penalty is determined at the partnership level, but the related underpayment is not. The partnership…
CCA 201016065: Transferee interest generally starts at notice of liability, with state law applying before then
Chief Counsel Advice addresses when interest applies to a transferee's tax liability. Under the cited Tax Court rule, section 6601 interest begins when the Commissioner issues a notice of transferee…
CCA 201016064: Section 6230(d) bars a refund after the applicable statutes expire
Chief Counsel Advice states that section 6230(d) prevents the Service from issuing a refund after the statutes referenced in that subsection have expired. The advice gives no further facts or…
CCA 201016063: A refund claim for one tax year does not cover another year
Chief Counsel Advice discusses whether a timely formal refund claim for one tax year allows a taxpayer to pursue the same type of claim for another year. It points to Stelco Holding Co. v. U.S.,…
CCA 201016062: Cash-basis taxpayers claim foreign tax credits when taxes are paid
Chief Counsel Advice explains when a cash-basis taxpayer claims a foreign tax credit and what happens if the foreign taxes are later refunded. A cash-basis taxpayer generally claims credit for…
CCA 201016061: Merger structure may affect post-merger interest netting under section 6621(d)
Chief Counsel Advice discusses whether interest on overpayments from pre-merger years may be netted against interest on underpayments from post-merger years under section 6621(d). The email raises…
CCA 201016060: Written notice of seizure must be given as soon as practicable
Chief Counsel Advice discusses whether the notice requirement in section 6335(a) applies to exceptions such as intangible property. The email states that the writer did not see exceptions in the…
CCA 201016059: Pending court proceedings do not extend the period for a protective AAR for another year
Chief Counsel Advice states that pending court proceedings do not affect the time period for petitioning a protective administrative adjustment request for a different tax year. In other words, a…
CCA 201016058: COD income under the insolvency exception requires a partner-level determination
Chief Counsel Advice states that the Service must issue a notice of deficiency to assess cancellation-of-debt income when the insolvency exception in section 108 requires a partner-level…
CCA 201016057: A pass-through partner can bind indirect partners through a section 6224 agreement
Chief Counsel Advice states that a pass-through partner can sign an agreement binding indirect partners under section 6224(c)(1). When the settling partner is a tier, only its general partner or tax…
CCA 201016056: A Form 1040X and letter can be a protective informal refund claim despite curable defects
Chief Counsel Advice concludes that a Form 1040X and attached letter were a valid protective, informal refund claim even though the form lacked a Social Security number and one taxpayer had not…
CCA 201016055: A taxpayer may voluntarily waive the section 6335(a) personal-service requirement
Chief Counsel Advice considers whether a taxpayer may waive the section 6335(a) requirement that a seizure notice be left at the taxpayer's usual abode or business. It concludes that a voluntary…
CCA 201016054: Dry-mill corn ethanol plants qualify for the section 179C deduction
Chief Counsel Advice concludes that corn-based ethanol plants using the dry-mill process produce liquid fuel from gas produced from biomass, because the process creates ethyl alcohol vapor during…
PLR 201016053: Self-created customer relationships are distinct from acquired relationships for section 1245 recapture
The IRS ruled that a taxpayer's self-created customer relationships were a severable and distinct asset from its acquired customer relationships. As a result, gain from selling the self-created…
PLR 201016052: Parent's merger into its subsidiary qualifies as a tax-free reorganization
The IRS ruled that a holding company's statutory merger into its subsidiary would qualify as a Type A reorganization, provided the merger qualifies under the applicable state law. The parent would…
PLR 201016051: Parent's merger into its subsidiary qualifies as a tax-free reorganization
The IRS ruled that a holding company's statutory merger into its subsidiary would qualify as a Type A reorganization, provided the merger qualifies under the applicable state law. The parent would…
PLR 201016050: Reasonable cause permits a late S corporation election
The IRS ruled that a corporation established reasonable cause for failing to timely elect S corporation status. The election could be treated as timely for the intended tax year if the corporation…
PLR 201016049: Taxpayer receives 30-day extension to file a duplicate Form 3115
The IRS granted a taxpayer an extension to file a duplicate copy of Form 3115, Application for Change in Accounting Method, with the IRS national office. The taxpayer had timely filed its federal…
PLR 201016048: Debt cancellation and a temporary share issuance are disregarded after rescission
The IRS ruled on a proposed restructuring between a United States parent and its foreign parent. The parties planned to rescind a debt cancellation and related stock issuance within the same tax…
PLR 201016047: Taxpayers receive more time to make a section 382 value-restoration election
The IRS granted a loss corporation and a foreign subsidiary 45 days to file a section 1.382-8(h) election to restore value after an ownership change. The taxpayers had missed the deadline because…
PLR 201016046: S corporation status restored after an untimely QSST election
The IRS ruled that a corporation's S corporation election terminated when stock was transferred to a trust whose beneficiary failed to make a timely qualified subchapter S trust election. Because…
PLR 201016045: Late S corporation election treated as timely for intended date
The IRS ruled that a corporation had reasonable cause for failing to file its S corporation election on time. If the corporation filed a completed Form 2553 with the appropriate service center…
PLR 201016044: International contribution and distribution qualify for specified reorganization treatment
The IRS ruled on a corporate restructuring in which a foreign distributing corporation would contribute one business to a foreign controlled corporation, sell the controlled corporation's stock…
PLR 201016043: Forgiven loans for medical service are excluded from income and wages
The IRS ruled that loans made through a nonprofit's programs for primary care clinicians can qualify as student loans under section 108(f). When participants fulfill their service commitments at…
PLR 201016042: Taxpayer may change its research-cost apportionment method
The IRS approved a consolidated group's request to change how it apportions research and experimental expenditures for foreign tax credit purposes. The taxpayer had previously elected the…
PLR 201016041: Late REIT election treated as timely after mailing error
The IRS granted a trust a reasonable extension for its REIT election after an advisor's mailroom failed to timely mail the related Form 7004. The trust filed its Form 1120-REIT after discovering the…
PLR 201016040: Shareholder damage payments do not create a second class of stock
The IRS ruled that payments by an S corporation to compensate some shareholders for financial damages caused by inadequate advice would not create a second class of stock. The corporation could…
PLR 201016039: Late taxable REIT subsidiary election treated as timely
The IRS granted a REIT and its subsidiary 60 days to make a late election treating the subsidiary as a taxable REIT subsidiary effective as of an earlier date. The election was missed after the…
PLR 201016038: Late entity-classification election treated as timely
The IRS granted an 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 had intended that classification from its…
PLR 201016037: IRS grants late S corporation election relief
The IRS allowed a corporation to make an S corporation election after the normal deadline. The corporation had intended to elect S corporation status, but its Form 2553 was filed late. The…
PLR 201016036: Corporation may reelect S corporation status after termination
The IRS granted a corporation permission to make a new S corporation election before the usual five-year waiting period expired. The corporation had previously been an S corporation, but its…
PLR 201016035: IRS grants relief for a late S corporation election
The IRS granted a corporation relief for failing to file Form 2553 on time. The corporation was formed under state law, and its sole shareholder intended the corporation to be treated as an S…
PLR 201016034: Taxpayer obtained consent to revoke an election out of the installment method
The IRS consented to an individual’s request to revoke an election out of the installment method for a real estate sale. The taxpayer intended to report the sale under IRC § 453, because part of the…
PLR 201016033: Trust reformation preserves CRUT status and an estate tax deduction
The IRS ruled that a court-approved reformation of a charitable remainder unitrust would not cause the trust to lose its qualification as a CRUT. The reformation corrected a drafting error that…
PLR 201016032: Taxpayer receives extra time to elect dividend and capital gain treatment
The IRS granted an individual taxpayer 60 days to make a late election treating qualified dividend income and net capital gains as investment income. The election affects the calculation of the…
PLR 201016031: Restricted stock division in divorce is not a taxable transfer
The IRS ruled that dividing restricted stock under a divorce decree was not a taxable transfer under IRC § 1041. The stock had originally been issued to one spouse as compensation for services and…
PLR 201016030: Foreign entity receives extra time 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's default classification was an association…
PLR 201016029: Foreign entity receives extra time 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's default classification was an association…
PLR 201016028: Foreign entity receives extra time 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's default classification was an association…
PLR 201016027: Foreign entity receives extra time 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's default classification was an association…
PLR 201016026: Partnership interest matching services qualify for safe-harbor treatment
The IRS ruled on two services that facilitate transfers of third-party limited partnership interests. It concluded that neither service was an established securities market under Treas. Reg. §…
PLR 201016025: Corporation's S election continues after inadvertent ineligible shareholder
The IRS ruled that a corporation's S corporation election terminated when it transferred stock to an entity that was an ineligible S corporation shareholder. The ineligible entity later distributed…
PLR 201016024: Foreign entity receives extra time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election after a…
PLR 201016023: Foreign entity receives extra time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election after a…
PLR 201016022: Foreign entity receives extra time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election after a…
PLR 201016021: Foreign entity receives extra time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election after a…
PLR 201016020: Foreign entity receives extra time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity intended to make the election after a…
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.