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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Determination 200952066: 60-day IRA rollover waiver granted for a bank holiday
An IRA owner withdrew funds intending to roll over part of the distribution within 60 days. The funds arrived at the IRA custodian on the deadline, but the custodian could not deposit them until the…
Determination 200952065: 60-day IRA rollover waiver granted for impaired capacity
An IRA owner withdrew an amount after mistakenly believing that a required minimum distribution was immediately due. The owner deposited the amount into a savings account, but the IRS determined…
Determination 200952064: 60-day IRA rollover waiver granted for caregiver hardship
An IRA owner received a distribution and did not roll it over within 60 days. The owner was the sole caregiver for a husband experiencing serious physical and mental health problems and deposited…
Determination 200952063: 60-day IRA rollover waiver denied
An IRA owner intended to transfer most of an IRA investment to another IRA, but the funds were instead sent to non-IRA accounts at two banks. The owner later discovered the mistake after the 60-day…
Determination 200952062: 60-day IRA rollover waiver granted for health-related hardship
An IRA owner withdrew funds after mistakenly believing that a required minimum distribution was immediately due. The owner was experiencing physical and mental health problems, including memory…
Determination 200952061: Exemption denied because related-party insurance did not distribute risk
The IRS denied exemption under IRC section 501(c)(15) to an insurance company that provided first-dollar property coverage mainly to entities related to its owners. The IRS concluded that the…
Determination 200952060: Exemption denied because related-party insurance did not distribute risk
The IRS denied exemption under IRC section 501(c)(15) to an insurance company that provided first-dollar property coverage mainly to entities related to its owners. The IRS concluded that the…
PLR 200952059: Endowment units do not generate UBTI for the issuing organization
The IRS ruled that an educational organization could issue contractual units in its endowment to charitable remainder trusts for proportionate investment returns. The trusts would not own the…
CCA 200952058: Employees may access comparable taxpayer return information for official duties
Chief Counsel Advice addresses when an IRS employee, including a Chief Counsel employee, may access return information about a comparable taxpayer. The advice states that access is permitted for…
CCA 200952057: Qualified long-term care contracts use accident and health discount factors
Chief Counsel Advice addresses which discount factors should be used for qualified long-term care insurance contracts. The advice agrees that the contracts should be discounted using accident and…
CCA 200952056: Former employee SSNs were not tax return information under section 6103
Chief Counsel Advice addresses whether a former employee's Social Security number was tax return information protected by IRC section 6103. The advice concludes that the number was not covered tax…
CCA 200952055: A new TAM could be submitted for rehearing
Chief Counsel Advice explains that a new Technical Advice Memorandum could be submitted for a rehearing in a redacted matter. The advice directs the sender to submit the new TAM through the relevant…
CCA 200952054: Landfill-gas production did not qualify for the working-interest exception
Chief Counsel Advice addresses whether the passive-activity exception for a working interest in oil or gas property applied to losses from producing and selling landfill gas. The advice concludes…
CCA 200952053: Protective refund claims need not state a particular dollar amount
Chief Counsel Advice addresses whether protective refund claims can be processed when they are recorded with a zero-dollar transaction code. The advice explains that a valid protective claim…
CCA 200952052: Two S corporations were not a brother-sister controlled group under the 80 percent test
Chief Counsel Advice addresses the controlled-group rules relevant to an eligible small business and a $15 million income limitation. The advice explains that the brother-sister controlled-group…
CCA 200952051: State-law authority could support an LLC representative's Form 872-P signature
Chief Counsel Advice addresses who may sign a Form 872-P for an LLC serving as the tax matters partner of a TEFRA key-case entity. The advice states that a person may have authority to bind the LLC…
CCA 200952050: Recharacterizing a TEFRA partnership distribution as wages requires an FPAA
Chief Counsel Advice addresses a proposed recharacterization of a distribution from a TEFRA partnership to S corporation shareholders as wages. The advice states that if the Service intends to…
CCA 200952049: Salary paid to an IRA owner is a prohibited transaction
Chief Counsel Advice addresses whether an IRA owner may receive salary from an entity owned by the IRA. The advice concludes that paying salary to the IRA owner, even indirectly through an IRA-owned…
CCA 200952048: Payments to artists for music downloads are royalties
Chief Counsel Advice addresses whether payments made to artists through a music website are royalty payments for information reporting and withholding purposes. Under the described arrangement, an…
CCA 200952047: No CDP notice is required for a lien arising under IRC section 6324
Chief Counsel Advice addresses whether a collection due process notice must be sent for a particular lien. It concludes that no CDP notice is required because IRC section 6320 does not apply to…
CCA 200952046: The Service's position on section 530 substantive consistency
Chief Counsel Advice addresses the substantive consistency requirement under section 530 of the Revenue Act of 1978. It agrees that the position described in Internal Revenue Manual section…
CCA 200952045: Pub. 15A withholding tables apply to tribal gaming distributions
Chief Counsel Advice identifies the income tax withholding tables that an Indian Tribal Government must use for per capita distributions of Indian gaming profits to tribal members. The advice states…
CCA 200952044: No IRS authorization was needed for testimony about outside employment
Chief Counsel Advice addresses a subpoena seeking testimony from an IRS employee in private litigation. Based on the facts presented, the testimony concerned information the employee learned through…
CCA 200952043: A mark-to-market election required both an election statement and Form 3115
Chief Counsel Advice addresses the documents securities traders needed to change to the mark-to-market accounting method under IRC section 475. The advice explains that a timely election statement,…
CCA 200952042: Why certain taxpayers cannot amend returns after audit selection
Chief Counsel Advice discusses why taxpayers referred to as IC taxpayers cannot amend their returns after being selected for audit under the rationale described. The advice says that some IC…
CCA 200952041: A housing allowance designation must precede payment
Chief Counsel Advice addresses the timing and amount of a university's designation of a housing allowance. The advice states that the designation must be made before payment, and that the date of a…
CCA 200952040: Section 530 relief requires proof of reasonable reliance on industry practice
Chief Counsel Advice addresses whether a taxpayer could rely on industry practice for section 530 relief from treating landsmen as employees. The advice states that substantive consistency,…
CCA 200952039: More facts were needed on a university's status for a minister's housing allowance
Chief Counsel Advice addresses whether an ordained minister employed by a university could claim a housing allowance under IRC section 107. The advice says more facts were needed to decide whether…
CCA 200952038: Partnership entities generally cannot settle for their partners in TEFRA proceedings
Chief Counsel Advice addresses settlement authority and statute-of-limitations extensions in TEFRA partnership proceedings. It explains that partnerships generally cannot settle on behalf of their…
PLR 200952037: Inadvertent S corporation and QSub elections were given retroactive effect
The IRS ruled that a company's S corporation election and two qualified subchapter S subsidiary elections were invalid because a trust holding company shares did not satisfy the requirements for a…
PLR 200952036: A corporation-to-LLC conversion was not treated as a corporate liquidation
The IRS ruled on a proposed transaction in which a corporation, formed by converting a partnership, would convert into a limited liability company taxed as a partnership. The IRS concluded that the…
PLR 200952035: Late S corporation election relief was granted for reasonable cause
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation intended to be an S corporation effective on the redacted date, but did…
PLR 200952034: An estate received more time to elect a charitable deduction for prior-year distributions
The IRS granted an estate a 60-day extension to make an IRC section 642(c)(1) election and claim a charitable deduction in an earlier taxable year for distributions made by the end of the following…
PLR 200952033: A REIT and its LLC subsidiary received more time to file entity elections
The IRS granted a limited liability company and an indirectly owning REIT an extension to make two late elections. The first election would classify the LLC as an association taxable as a…
PLR 200952032: A corporate restructuring qualified for nonrecognition treatment
The IRS ruled on a proposed restructuring involving a parent company, its holding company, and two subsidiaries conducting the same business. One subsidiary would become a disregarded LLC, transfer…
PLR 200952031: A foreign subsidiary’s dividends qualified for specified deductions
The IRS ruled on the tax treatment of earnings and dividends in a restructuring involving a domestic parent, its domestic subsidiary, and a foreign subsidiary. The foreign subsidiary succeeded to…
PLR 200952030: A taxpayer received consent for a retroactive QEF election
The IRS consented to a taxpayer’s retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen and beneficiary of a foreign…
PLR 200952029: A taxpayer received consent for a retroactive QEF election
The IRS consented to a taxpayer’s retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen and beneficiary of a foreign…
PLR 200952028: A taxpayer received consent for a retroactive QEF election
The IRS consented to a taxpayer’s retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen and beneficiary of a foreign…
PLR 200952027: A taxpayer received consent for a retroactive QEF election
The IRS consented to a taxpayer’s retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen and beneficiary of a foreign…
PLR 200952026: A taxpayer received consent for a retroactive QEF election
The IRS consented to a taxpayer’s retroactive qualified electing fund election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen and beneficiary of a foreign…
PLR 200952025: A foreign entity received more time to elect disregarded-entity treatment
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by another entity and…
PLR 200952024: A foreign entity received more time to elect disregarded-entity treatment
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by another entity and…
PLR 200952023: A foreign entity received more time to elect disregarded-entity treatment
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by another entity and…
PLR 200952022: A foreign entity received more time to elect disregarded-entity treatment
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect to be treated as disregarded for federal tax purposes. The entity was wholly owned by another entity and…
PLR 200952021: A foreign entity received more time to elect partnership treatment
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 entity had not timely filed the election. The…
PLR 200952020: A corporation received retroactive S corporation status
The IRS ruled that a corporation could be recognized as an S corporation effective on the date identified in the ruling. The corporation’s sole shareholder intended the S election, but Form 2553 was…
PLR 200952019: Commodity-linked note income qualified for a regulated investment company income test
The IRS ruled that income and gain from two described commodities-linked notes would be qualifying income for regulated investment companies under IRC section 851(b)(2). The funds were investment…
PLR 200952018: Unpaid amounts from a stock sale could qualify as investment income
The IRS addressed how amounts not required to be paid under debt payoff agreements would be treated for the investment-interest limitation. The agreements related to notes used to acquire or…
PLR 200952017: A corporation received relief for a late S election
The IRS ruled that a corporation’s late S corporation election could be treated as timely made for the requested effective date. The shareholders had intended the election, but it was not filed on…
PLR 200952016: An inadvertent S corporation termination was given retroactive relief
The IRS treated a corporation as continuing to be an S corporation after its election had terminated because shares were transferred to an ineligible shareholder. The corporation corrected the…
PLR 200952015: An inadvertent S corporation termination was relieved before a stock sale
The IRS treated a corporation as continuing to be an S corporation after its election terminated when shares were transferred to a trust that did not qualify as an eligible S corporation…
PLR 200952014: Utility relocation payments were treated as capital contributions
The IRS ruled that government payments and property transfers for a utility’s project to place existing overhead electrical lines underground were not contributions in aid of construction. The…
PLR 200952013: A professional LLC received relief for entity classification and S elections
The IRS granted a professional limited liability company 60 days to elect to be treated as an association taxable as a corporation, after the Form 8832 election was missed. The IRS also found…
PLR 200952012: A distressed company’s capital contribution was included in its loss-value calculation
The IRS ruled that a capital contribution made to a financially distressed target before an ownership-changing merger would not be excluded from the old loss corporation’s value under IRC section…
PLR 200952011: An LLC received more time to elect corporate treatment
The IRS granted a limited liability company an additional 60 days to file Form 8832 and elect to be treated as an association taxable as a corporation. The LLC intended corporate treatment from its…
PLR 200952010: An LLC received more time to elect corporate treatment
The IRS granted a limited liability company an additional 60 days to file Form 8832 and elect to be treated as an association taxable as a corporation. The LLC intended corporate treatment from its…
PLR 200952009: Variable-contract holders were not treated as owners of fund shares
The IRS ruled that investing in publicly available underlying funds would not cause variable-contract holders to be treated as the owners of the regulated investment funds’ shares for federal income…
PLR 200952008: A single-member LLC received entity-classification and S-election relief
The IRS granted a single-member LLC 60 days to elect association treatment taxable as a corporation and provided relief for its late S corporation election. The LLC had been treated as a disregarded…
PLR 200952007: A single-member LLC received entity-classification and S-election relief
The IRS granted a single-member LLC 60 days to elect association treatment taxable as a corporation and provided relief for its late S corporation election. The LLC had been treated as a disregarded…
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.