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 200944017: Extension granted for GST evidence and automatic exemption allocation
The IRS granted an estate an additional 60 days to submit a qualified physician's certification or other evidence concerning the decedent's mental incompetence for generation-skipping transfer (GST)…
PLR 200944016: LLC employees excluded from faculty practice plan common-paymaster test
The IRS ruled that employees of a single-member LLC would not be counted as employees of its nonprofit parent when applying the 30 percent concurrent-employment test for common-paymaster treatment.…
PLR 200944015: Extension granted to file duplicate Form 3115
The IRS granted a partnership 45 days to file a signed duplicate copy of Form 3115 with the IRS national office. The partnership had timely filed the original form with its federal tax return to…
PLR 200944014: Permission granted to discontinue consolidated returns
The IRS permitted a parent corporation to discontinue filing consolidated federal income tax returns with its wholly owned subsidiary beginning with calendar year 2009. The parent and subsidiary…
PLR 200944013: Trust modifications preserve GST-tax-exempt status
The IRS ruled that proposed nonjudicial modifications to a testamentary trust would not cause the trust to lose its exemption from generation-skipping transfer (GST) tax. The trust was irrevocable…
PLR 200944012: Condemnation proceeds received when legal restrictions ended
The IRS ruled that a cash-basis taxpayer did not actually or constructively receive condemnation proceeds in the year a city deposited them with the state treasurer. Withdrawal would have waived the…
PLR 200944011: Global restructuring with multiple spin-offs approved
The IRS ruled on a global restructuring intended to realign the businesses of a foreign parent and its U.S. affiliated group. The plan included entity conversions, a merger of the U.S. parent into a…
PLR 200944010: Extension granted for late entity classification election
The IRS granted a limited liability company 60 days to file Form 8832 and elect to be treated as an association taxable as a corporation for federal tax purposes. The company was eligible to make…
PLR 200944009: Extension granted for late GST exemption allocation
The IRS granted an executor 60 days to allocate a decedent's generation-skipping transfer (GST) tax exemption to a trust. The estate had timely filed Form 706 with extensions, but the accountant…
PLR 200944008: Extension granted for late disregarded-entity election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity intended the classification to be…
PLR 200944007: Extension granted for late disregarded-entity election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity intended the classification to be…
PLR 200944006: Extension granted for late partnership election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be classified as a partnership for federal tax purposes. The entity intended the partnership classification to be…
PLR 200944005: Extension granted for late partnership election
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect to be classified as a partnership for federal tax purposes. The entity intended the partnership classification to be…
PLR 200944004: Extension granted for late GST exemption allocations
The IRS granted a husband and wife an additional 60 days to allocate their generation-skipping transfer (GST) tax exemptions to transfers they had made to an irrevocable trust. Their accountant had…
PLR 200944003: Extension granted for late GST exemption allocation
The IRS granted a donor 60 days to allocate available generation-skipping transfer (GST) tax exemption to a lifetime transfer to an irrevocable trust. The donor had hired an accountant to prepare…
PLR 200944002: Trust transfer treated as completed gift and excluded from gross estate
The IRS ruled that a grantor's transfer of cash to a proposed irrevocable trust would be a completed gift for federal gift tax purposes. The trust benefited the grantor, the grantor's spouse, and…
PLR 200944001: Extension granted for late disregarded-entity election
The IRS granted a foreign 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 taxable as…
IRS revokes organization’s section 501(c)(3) exemption
The IRS revoked an organization's recognition as exempt under IRC § 501(c)(3), effective January 1, 2004. The IRS determined that the organization was not operated exclusively for charitable…
PLR 200943046: Surviving spouse may roll over inherited IRA proceeds
The IRS ruled that a surviving spouse could roll over proceeds from an inherited IRA into an IRA maintained in the spouse's own name, even though the decedent had named a trust as the IRA…
IRS approves five-year extension for pension-plan unfunded liabilities
The IRS approved a plan's request for a five-year automatic extension to amortize specified unfunded liabilities. The extension applied to amortization charge bases established as of the stated date…
PLR 200943044: IRA distribution method approved under § 72(t)
The IRS approved a method for calculating annual distributions from an IRA as a series of substantially equal periodic payments under IRC § 72(t)(2)(A)(iv). The distributions would be made from IRA…
PLR 200943043: 60-day IRA rollover requirement waived for financial-institution error
The IRS waived the 60-day rollover requirement for a taxpayer's IRA distribution after finding that an employee of the financial institution had mishandled the rollover paperwork. The taxpayer…
PLR 200943042: Lobbying-grant treatment rules for public charities
The IRS ruled on how a public charity may treat grants to other public charities when measuring lobbying expenditures under the § 501(h) expenditure test. It approved treating unrestricted…
Scholarship grant procedures approved under IRC § 4945(g)
The IRS approved a private foundation's procedures for awarding about five scholarships to individuals who show a passion for their intended field of study. Eligible recipients would work or live in…
PLR 200943040: Scholarship grant procedures approved under § 4945(g)(1)
The IRS approved a private foundation's proposed two-stage scholarship program for high school students. The program would fund college preparation costs and, for students who enroll in an…
CCA 200943039: Treasury Offset Program payments support lien filings
This Chief Counsel Advice addresses a work stoppage involving federal tax lien filings and releases in a Pennsylvania county. The memorandum explains that payments sent through the Treasury Offset…
CCA 200943038: SIFL valuation may be used for employer-chartered aircraft
This Chief Counsel Advice addresses how an employer may value an employee's use of a piloted aircraft. It states that, under the described facts, the employer may use either the general valuation…
CCA 200943037: Inconsistent partner filing may resolve an omitted K-1 item
This Chief Counsel Advice considers a corporate partner's Schedule K-1 reporting of a dividends-received deduction item. The advice states that the partnership must separately state the portion of…
CCA 200943036: TEFRA partnership proceedings address a corporate partner's dividends-received deduction
This Chief Counsel Advice considers which dividend-related determinations must be made at the partnership level in a TEFRA proceeding. The advice states that the partnership must determine the…
CCA 200943035: Valid tax matters partner designations must follow the regulations
This Chief Counsel Advice comments on a proposed response concerning the designation of a partnership's tax matters partner. It states that a valid designation made outside the partnership return…
CCA 200943034: Rehabilitation credits reduce a façade easement deduction
This Chief Counsel Advice addresses the charitable contribution deduction for a façade easement when a rehabilitation credit was claimed for the building. It states that, if a rehabilitation credit…
CCA 200943033: Requirements for façade easement contributions
This Chief Counsel Advice reviews the requirements for deducting a charitable contribution of a façade easement. It explains that the easement must protect a certified historic structure, preserve…
CCA 200943032: Storage expenses may qualify within the moving period
This Chief Counsel Advice responds to a question about whether storage expenses qualify as moving expenses. The writer says the facts are incomplete but identifies storage as an important factor in…
CCA 200943031: Training outline covers timing of business deductions
This Chief Counsel Advice transmits a training outline on when a taxpayer may deduct fixed and determinable expenses. The outline covers the fact of liability, reasonable accuracy, economic…
CCA 200943030: LMSB managers may designate a consolidated-group substitute agent
This Chief Counsel Advice addresses the designation of a substitute agent for a consolidated group. It states that Delegation Order 4-45 authorizes Team Managers in LMSB, as to their respective…
CCA 200943029: Section 1603 grants affect energy credits and basis
This Chief Counsel Advice addresses grants under section 1603 of the American Recovery and Reinvestment Act. It states that a grant is not a tax credit and that receiving the grant is not taxable…
CCA 200943028: SBA ARC loan interest is not borrower income
This Chief Counsel Advice addresses interest paid by the Small Business Administration to a lender under the America’s Recovery Capital Loan Program. It concludes that a qualified small-business…
PLR 200943027: Late S corporation election relief granted for reasonable cause
The IRS granted a corporation relief for failing to timely file Form 2553 to elect S corporation status. Based on the submitted facts and representations, the IRS found reasonable cause for the late…
PLR 200943026: Wrongful-death settlement damages excludable under § 104(a)(2)
The IRS ruled that an estate's recovery for the wrongful death of a decedent was excludable from gross income under IRC § 104(a)(2), except for any interest received. The recovery arose under a…
PLR 200943025: Retiree-benefit trust income excluded under § 115
The IRS ruled that a trust established by a public electric utility to fund post-employment medical and death benefits for retirees had income excludable from gross income under IRC § 115(1). The…
PLR 200943024: Extension granted to make a disregarded-entity election
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect to be disregarded as an entity separate from its owner. The entity had intended the election to be…
PLR 200943023: Extension granted to make a disregarded-entity election
The IRS granted a foreign eligible entity an additional 60 days to file Form 8832 and elect to be disregarded as an entity separate from its owner. The entity had intended the election to be…
PLR 200943022: Late S corporation election relief granted
The IRS granted a corporation relief after its shareholder failed to timely file the election to treat it as an S corporation. The IRS found reasonable cause for the failure and ruled that the…
PLR 200943021: Revised nuclear decommissioning fund schedule approved
The IRS approved a taxpayer's revised schedule of ruling amounts for a nuclear decommissioning reserve fund. The taxpayer owned an interest in a nuclear plant and updated its schedule after the…
PLR 200943020: Late S corporation election relief granted for reasonable cause
The IRS granted a corporation relief for failing to timely file its election to be treated as an S corporation. The corporation was incorporated under state law, and its shareholder intended the…
PLR 200943019: Split-up reorganization of an S corporation's rental properties approved
The IRS approved a proposed transaction that would divide a closely held S corporation's two-apartment rental business between two shareholders after an operating dispute and litigation. The…
PLR 200943018: Sixty-day extension granted for a late entity classification election
The IRS granted a limited extension to a limited partnership that intended to elect classification as an association taxable as a corporation. The entity had failed to timely file Form 8832 for that…
PLR 200943017: Sixty-day extension granted for a late entity classification election
The IRS granted a limited extension to a limited partnership that intended to elect classification as an association taxable as a corporation. The entity had failed to timely file Form 8832 for that…
PLR 200943016: Sixty-day extension granted for a late entity classification election
The IRS granted a limited extension to a limited partnership that intended to elect classification as an association taxable as a corporation. The entity had failed to timely file Form 8832 for that…
PLR 200943015: Sixty-day extension granted for a late entity classification election
The IRS granted a limited extension to a limited partnership that intended to elect classification as an association taxable as a corporation. The entity had failed to timely file Form 8832 for that…
PLR 200943014: Wrongful-death damages generally excludable, but interest taxable
The IRS ruled that amounts a survivor receives under a legislative settlement for the wrongful death of a family member are excludable from gross income under IRC § 104(a)(2), except for interest.…
PLR 200943013: Sixty-day extension granted for an LLC's entity classification election
The IRS granted a limited extension to a state limited liability company that intended to be treated as an association taxable as a corporation for federal tax purposes. The LLC's two members…
PLR 200943012: Sixty-day extension granted for a foreign entity's partnership election
The IRS granted a foreign eligible entity an extension to elect partnership classification for federal tax purposes. The entity intended the classification to be effective on a specified date but,…
PLR 200943011: Sixty-day extension granted for a foreign entity's partnership election
The IRS granted a foreign eligible entity an extension to elect partnership classification for federal tax purposes. The entity intended the classification to be effective on a specified date but,…
PLR 200943010: Sixty-day extension granted for a foreign entity's partnership election
The IRS granted a foreign eligible entity an extension to elect partnership classification for federal tax purposes. The entity intended the classification to be effective on a specified date but,…
PLR 200943009: Sixty-day extension granted for a foreign entity's partnership election
The IRS granted a foreign eligible entity an extension to elect partnership classification for federal tax purposes. The entity intended the classification to be effective on a specified date but,…
PLR 200943008: Sixty-day extension granted for a foreign entity's partnership election
The IRS granted a foreign eligible entity an extension to elect partnership classification for federal tax purposes. The entity intended the classification to be effective on a specified date but,…
PLR 200943007: Sixty-day extension granted for a foreign entity's partnership election
The IRS granted a foreign eligible entity an extension to elect partnership classification for federal tax purposes. The entity intended the classification to be effective on a specified date but,…
PLR 200943006: Sixty-day extension granted for a foreign entity's disregarded-entity election
The IRS granted a foreign eligible entity with one owner an extension to elect disregarded-entity classification for federal tax purposes. The entity intended that classification to be effective on…
PLR 200943005: Sixty-day extension granted for a foreign entity's disregarded-entity election
The IRS granted a foreign eligible entity with one owner an extension to elect disregarded-entity classification for federal tax purposes. The entity intended that classification to be effective on…
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.