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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CCA 200949044: Corrected lien notice requires a new 30-day hearing period
Chief Counsel Advice addresses how to resolve a problem involving a second notice of federal tax lien filing. It states that the IRS should follow the applicable regulation by sending a corrected…
CCA 200949043: Withdrawal of a tax lien notice is discretionary after a corrected notice
Chief Counsel Advice addresses whether an error involving a second notice of federal tax lien filing requires withdrawal of the notice. It states that the error is a ground for withdrawing the…
CCA 200949042: Local rules govern post-petition levy procedures in Chapter 13 cases
Chief Counsel Advice addresses the collection of post-petition tax liabilities in Chapter 13 bankruptcy cases. If the plan does not provide for the liability, the IRS may generally collect from…
CCA 200949041: Refund requests may precede an audit in expedited Joint Committee cases
Chief Counsel Advice addresses expedited refund questions involving the Joint Committee on Taxation. It states that a taxpayer may request a refund before an audit begins. A general fear of a…
CCA 200949040: Bonus compensation is accrued when paid if employment must continue
Chief Counsel Advice addresses when a corporation using the accrual method may take non-executive bonus compensation into account. The bonus plan required employees to remain employed through the…
CCA 200949039: IRS timing for stopping backup withholding after a payee issue is resolved
Chief Counsel Advice considers whether IRC § 3406(c) conflicts with the IRS manual's timing guidance for stopping backup withholding. The memorandum concludes that the statute sets the deadline for…
CCA 200949038: Property reconveyances by an Alaska Native corporation are deductible under IRC § 162
Chief Counsel Advice addresses an Alaska Native regional corporation's deductions for property it reconveyed to the State of Alaska and a city under an agreement involving land acquired through the…
CCA 200949037: Virginia logging truck qualifies for the IRC § 4483(e) tax reduction
Chief Counsel Advice considers whether a logging truck in Virginia qualifies for the 25 percent reduction in the heavy highway vehicle use tax under IRC § 4483(e). The described truck travels from…
PLR 200949036: Proposed guaranteed-benefit certificate is an annuity contract under IRC § 72
The IRS considered whether an insurance company's proposed certificate, sold through a financial institution, would be treated as an annuity contract under IRC § 72. Customers would invest in an…
PLR 200949035: Late S corporation election may be treated as timely for reasonable cause
The IRS ruled that a corporation had reasonable cause for failing to timely file its election to be treated as an S corporation. Under IRC § 1362(b)(5), the IRS may treat a late election as timely…
PLR 200949034: Late S corporation election may be treated as timely for reasonable cause
The IRS ruled that a corporation had reasonable cause for failing to timely file its election to be treated as an S corporation. Under IRC § 1362(b)(5), the IRS may treat a late election as timely…
PLR 200949033: Corporation receives relief for a late S corporation election
The IRS ruled that a corporation established reasonable cause for failing to timely file its election to be treated as an S corporation. Under IRC § 1362(b)(5), the IRS may treat the election as…
PLR 200949032: Inadvertent S corporation termination is disregarded after a missed QSST election
The IRS ruled that a corporation’s S corporation election terminated when its shares were transferred to a trust that did not timely make the required qualified subchapter S trust, or QSST,…
PLR 200949031: REIT subsidiary liquidation receives gain, loss, and basis rulings
The IRS addressed a proposed restructuring in which a real estate investment trust's taxable REIT subsidiary would merge into a disregarded limited liability company and transfer non-REIT assets to…
PLR 200949030: Inadvertent S corporation termination is disregarded after ownership is corrected
The IRS ruled that a corporation’s S corporation election was inadvertently invalid or terminated after the corporation converted from a corporation to a limited partnership, had an ineligible…
PLR 200949029: Consolidated group receives an extension for a loss subgroup election
The IRS granted a consolidated group an extension of time to file an election concerning the loss subgroup parent requirement for two acquired subsidiaries. The group’s common parent missed the…
PLR 200949028: Cost reimbursements between a REIT and its subsidiary are not gross income
The IRS ruled on a REIT’s proposed restructuring of property management and leasing activities for third-party properties. The REIT’s taxable REIT subsidiary would reimburse the operating…
PLR 200949027: RIC may revoke its election for measuring capital gain net income
The IRS consented to a regulated investment company’s request to revoke its election under IRC § 4982(e)(4)(A) to use its taxable year instead of the one-year period ending October 31 when…
PLR 200949026: Taxpayer may make a retroactive QEF election for a PFIC investment
The IRS consented to a taxpayer’s request to make a retroactive qualified electing fund, or QEF, election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen…
PLR 200949025: Taxpayer may make a retroactive QEF election for a PFIC investment
The IRS consented to a taxpayer's request to make a retroactive qualified electing fund, or QEF, election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen…
PLR 200949024: Taxpayer may make a retroactive QEF election for a PFIC investment
The IRS consented to a taxpayer's request to make a retroactive qualified electing fund, or QEF, election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen…
PLR 200949023: Taxpayer may make a retroactive QEF election for a PFIC investment
The IRS consented to a taxpayer's request to make a retroactive qualified electing fund, or QEF, election for an investment in a passive foreign investment company. The taxpayer was a U.S. citizen…
PLR 200949022: Estate granted more time to make an alternate valuation election
The IRS granted an estate an extension of time to make an alternate valuation election under IRC § 2032. The estate's co-executors had retained a certified public accountant to prepare the estate…
PLR 200949021: Grantor granted more time to allocate GST exemption to a trust
The IRS granted a grantor a 60-day extension to allocate available generation-skipping transfer tax exemption to a trust. The grantor had hired an accountant to prepare a gift tax return, but the…
PLR 200949020: Corporation treated as a QSub after inadvertent election failure
The IRS concluded that a corporation's ineffective election to be treated as a qualified subchapter S subsidiary, or QSub, was inadvertent. The parent corporation had made an S corporation election…
PLR 200949019: Three mixed-use buildings may be treated as one building for depreciation
The IRS ruled that three adjacent buildings in a mixed-use development may be treated as a single building when determining whether the property is residential rental property or nonresidential real…
PLR 200949018: Cooperative's crop payments are per-unit retain allocations
The IRS ruled that a farmers' cooperative's cash payments and checks for members' crops were per-unit retain allocations paid in money. The cooperative marketed and processed farm products through…
PLR 200949017: Parent granted more time to file a § 382 value-restoration election
The IRS granted Parent and a subsidiary an extension of time to file an election to restore value under § 1.382-8(h) after an ownership change. Parent had failed to make the election with its…
PLR 200949016: Parent granted more time to file a § 382 value-restoration election
The IRS granted Parent and a subsidiary an extension of time to file an election to restore value under § 1.382-8(h) after an ownership change. Parent had failed to make the election with its…
PLR 200949015: Parent granted more time to file a § 382 value-restoration election
The IRS granted Parent and Sub 4 an extension of time to file an election to restore value under § 1.382-8(h) after an ownership change. Parent had failed to make the election with its federal…
PLR 200949014: Parent receives more time to make a value-restoration election
The IRS granted Parent an extension of time to make an election under the controlled-group rules for restoring value after an ownership change. Parent had acquired Sub 1, causing an ownership change…
PLR 200949013: Foreign entity granted more time to elect disregarded-entity status
The IRS granted a foreign entity an extension of 60 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity was eligible to make the election…
PLR 200949012: Beneficiary treated as owner of trust for federal tax purposes
The IRS considered a proposed domestic trust with separate investment, distribution, and administrative trustees. It concluded that the Grantor would not be treated as the owner of the trust under…
PLR 200949011: Taxpayer receives nuclear decommissioning fund schedules
The IRS approved a schedule of deduction amounts and a revised schedule of ruling amounts for a taxpayer’s nuclear decommissioning fund. The taxpayer owned an interest in a nuclear power plant and…
PLR 200949010: Entity granted more time to make two tax elections
The IRS granted a limited liability company two 60-day extensions under the regulatory-election relief rules. The company could elect to be treated as an association taxable as a corporation, and it…
PLR 200949009: QDOT trustee granted more time to report spouse’s citizenship
The IRS granted a U.S. trustee of a qualified domestic trust an additional 60 days to file the required notice and certification that the surviving spouse had become a United States citizen. The…
PLR 200949008: Estate granted more time to allocate GST exemption
The IRS granted an estate an extension of time to allocate the decedent’s generation-skipping transfer tax exemption to three charitable remainder unitrusts. The decedent’s attorney had prepared the…
PLR 200949007: Certificate treated as annuity and not as reimbursement, hedge, or straddle
The IRS ruled that an insurance certificate connected to an investment account would be treated as an annuity contract under § 72. The certificate promised a monthly lifetime benefit if prescribed…
PLR 200949006: Spouses granted more time to allocate GST exemptions
The IRS granted a husband and wife an additional 60 days to allocate their available generation-skipping transfer tax exemptions to transfers made to two trusts for their sons and descendants. Their…
PLR 200949005: Late designation of cash performance units does not itself bar favorable treatment
The IRS ruled that a publicly held corporation’s ability to designate the actual number of cash performance units granted to a covered employee after the first 90 days of a performance period would…
PLR 200949004: Life-insurance proceeds excluded from gross estate after restructuring
The IRS ruled that proceeds from two whole-life policies would not be included in a taxpayer’s gross estate under § 2042 after a proposed restructuring. The policies would be owned and payable to a…
PLR 200949003: Corporation granted relief for late S corporation election
The IRS granted a corporation relief for failing to timely elect S corporation status. The corporation’s shareholders intended the election to be effective on a specified date, but the election was…
PLR 200949002: Foreign entity granted more time to elect partnership classification
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect partnership classification for federal tax purposes. The entity was organized in a foreign country, all of its…
CCA 200949001: Administrative sale conveyed only the estate’s half interest
Chief Counsel advised that the Service’s administrative sale of property held by a decedent and spouse as tenants by the entirety conveyed only the decedent’s estate’s one-half interest. The estate…
PLR 200948065: Spouses granted time to recharacterize Roth IRA conversions
The IRS granted a married couple 60 days to recharacterize two Roth IRA conversions as traditional IRA contributions. The couple’s adjusted gross income exceeded the statutory limit for converting…
PLR 200948064: IRS waived the 60-day IRA rollover deadline because of the taxpayer's medical condition
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into a rollover IRA. The taxpayer, who was 84 at the time of the distribution, said that mental and physical conditions…
PLR 200948063: IRS waived the 60-day IRA rollover deadline after the taxpayer's spouse died
The IRS waived the 60-day deadline for a taxpayer to roll an IRA distribution into another IRA. The taxpayer said that her spouse died suddenly during the 60-day period, preventing her from…
Private foundation's scholarship procedures approved
The IRS approved a private foundation's amended procedures for scholarships and possible student loans. The scholarship program is for needy students attending educational institutions described in…
CCA 200948061: Reseller discounts may be price adjustments or income depending on the purchaser
This Chief Counsel Advice discusses whether a reseller discount is a reduction in the purchase price or income to the recipient. Counsel explains that the answer depends on whether the reseller…
CCA 200948060: School bus drivers may report income with offsetting deductions
This Chief Counsel Advice discusses school bus drivers who were reported on Forms 1099, particularly as nonemployee compensation. The advice states that a driver should report the income, offset by…
CCA 200948058: An advance payment for goods may be allocated across the delivery period
This Chief Counsel Advice considers an advance payment under a contract for delivery of inventoriable goods over several years. Counsel states that prorating the payment based on the actual volume…
CCA 200948057: TEFRA procedures do not apply when no partnership exists
This Chief Counsel Advice addresses whether the TEFRA partnership procedures apply when no partnership return is filed and no partnership exists. Counsel states that IRC § 6233 applies only if a…
CCA 200948056: TEFRA may apply when a Form 1065 lists a grantor trust as a partner
This Chief Counsel Advice addresses a Form 1065 that lists two partners, including a flow-through entity such as a grantor trust. Counsel states that the TEFRA procedures apply in that situation…
CCA 200948055: A TEFRA consent can extend the period for affected-item proceedings
This Chief Counsel Advice discusses when the IRS may issue an affected-item FPAA to a taxpayer in a TEFRA proceeding. Counsel states that the FPAA for C cannot be issued until the proceeding for A…
CCA 200948054: The all-events test for rebate liabilities depends on the contract terms
This Chief Counsel Advice considers when a taxpayer's liability for a rebate becomes fixed under the all-events test of IRC § 461. Counsel explains that when the obligation is based on a contract,…
CCA 200948053: The IRS may abate an unpaid overassessment
This Chief Counsel Advice addresses an overassessment in an AAR case where statute and linkage issues raised concern. Counsel states that if the taxpayers have not yet paid the overassessment, the…
CCA 200948052: A valuation-misstatement penalty applies only to the attributable underpayment
This Chief Counsel Advice addresses an accuracy-related penalty under IRC § 6662. It cites LGM TL-68 (rev.) and states that § 6662(b) applies the penalty only to the portion of an underpayment…
CCA 200948051: The small-partnership exception may apply to a Form 1120F
This Chief Counsel Advice addresses whether the small-partnership exception in IRC § 6231(a)(1)(B) applies when a Form 1120F is filed. Counsel states that because Form 1120F is styled as a document…
CCA 200948050: A TEFRA power of attorney should identify the trust and trustee precisely
This Chief Counsel Advice considers the proper naming of a trust and trustee on a power of attorney for a TEFRA partnership. Counsel states that the form is probably acceptable, but technically…
CCA 200948049: A partnership power of attorney does not represent the other partner
This Chief Counsel Advice addresses representation in a TEFRA partnership matter. Counsel states that a power of attorney represents the person who signed it and possibly the partnership, but does…
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.