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 200938040: Extension granted to recharacterize an ineligible Roth conversion
A married couple discovered that one spouse’s Roth IRA conversion was not permitted because their modified adjusted gross income exceeded the applicable limit. The conversion had been reported as…
PLR 200938039: Mental impairment supported a 60-day rollover waiver
A taxpayer withdrew money from a traditional IRA intending to roll part of it into another IRA. The taxpayer went to the second bank within 60 days, but deposited the intended rollover amount into a…
PLR 200938038: Diminishing mental capacity supported a 60-day rollover waiver
A taxpayer withdrew money from an IRA intending to roll it into another IRA, but deposited the amount into a non-IRA savings account instead, where it remained. The taxpayer’s diminishing mental…
PLR 200938037: Surgery supported a waiver of two 60-day rollover deadlines
A taxpayer received distributions from two IRAs and intended to roll them into another IRA. Hip surgery, recovery in a skilled nursing facility, and the taxpayer’s medical condition prevented…
PLR 200938036: IRS approved a five-year extension for amortizing an underfunded plan's liabilities
The IRS approved a plan's request for a five-year automatic extension to amortize unfunded liabilities. The extension applied to liabilities as of April 1, 2008, and was effective for the plan year…
PLR 200938035: IRS waived a 60-day rollover deadline caused by a financial institution's error
An older taxpayer received a distribution from a qualified plan and instructed a financial institution to use part of it to buy certificates of deposit in an IRA. The institution instead placed the…
PLR 200938034: IRS waived rollover deadlines after a financial institution refused the checks
The taxpayer planned to move three IRAs from one financial institution to another. The first institution distributed the non-stock portions by checks, but the second institution refused to accept…
Determination 200938033: IRS approved a private foundation's scholarship procedures
The IRS approved a private foundation's procedures for awarding one-time scholarships to eligible members of a related organization's families. The program used academic achievement and financial…
Determination 200938032: IRS approved a foundation's scholarship program
The IRS approved a private foundation's procedures for awarding scholarships to graduating seniors at a high school. The proposed scholarships would cover specified education costs, continue only…
Determination 200938031: IRS approved a fellowship grant program for postdoctoral researchers
The IRS approved a private foundation's additional grant program for fellowship awards to promising postdoctoral researchers conducting translational scientific research. The program used an…
PLR 200938030: Demutualization proceeds were not plan assets after plan termination
An association asked whether cash proceeds from an insurance company's demutualization were assets of a terminated defined contribution plan. The plan had used its remaining assets to buy a group…
Payments were income and required backup withholding when payees lacked TINs
Chief Counsel advised that the payments at issue were income to the payees. The advice further stated that the payer should backup withhold when payees failed to provide their taxpayer…
TEFRA statute extensions had to be signed at the proper partner level
Chief Counsel advised that payments characterized at the partnership level could affect the taxability of the partners. The advice stated that a Form 872-P at the partnership level, or a Form 872-I…
Chief Counsel advised on pattern evidence and third-party return privacy
Chief Counsel advised the recipient to read Chief Counsel Notice 2006-003 before using pattern evidence. The advice stated that the notice explains the relationships and transactions needed to use…
VEBA could be treated as the employment-tax employer for distributions
Chief Counsel advised that the VEBA could be treated as an employer under IRC § 3401(d)(1) and could be responsible for employment taxes associated with distributions to employees. The advice stated…
Partnership-level adjustments belonged in the FPAA
Chief Counsel advised that the Service intended to issue a no-change Final Partnership Administrative Adjustment for a redacted partnership and tax year. An affected item report addressed a…
Section 6103 did not cover taxpayer-held copies not filed with the IRS
Chief Counsel advised that IRC § 6103(b)(1) defines a return to include only forms filed with the Secretary. Because the returns in question were copies not filed with or possessed by the IRS, the…
PLR 200938023: IRS approved a restructuring with internal and external tax-free spin-offs
A publicly traded corporate group requested rulings on a restructuring that separates three businesses among the existing parent and two controlled corporations. The steps include an F…
CCA 200938022: Section 6707A penalty was not joint for an inactive spouse
Chief Counsel considered whether a section 6707A penalty was joint and several when spouses filed a joint return reporting a transaction listed in Notice 2004-8, but only one spouse engaged in the…
CCA 200938021: Mitigation provisions did not reopen a closed tax year
Chief Counsel considered whether estate transferees could use the mitigation provisions to reopen a closed tax year and claim a refund based on a later increase in the basis of gifted property. The…
PLR 200938020: Research costs had to be included when reversing a terminated long-term contract
A diversified company asked how to apply the terminated-contract rules to a fixed-price long-term manufacturing contract. The company wanted to exclude research and experimental costs under section…
PLR 200938019: IRS granted more time to make an entity classification election
A foreign business entity asked for more time to file Form 8832 and elect to be treated as an association taxable as a corporation for federal tax purposes. The entity had intended the election to…
PLR 200938018: Public mutual fund investments did not create investor ownership
Several life insurance companies asked whether owners of variable annuity and life insurance contracts would be treated as owning shares of upper-tier funds because those funds could invest in…
PLR 200938017: Bankruptcy liquidating trust status continued after an extension
A bankruptcy liquidating trust asked whether it would retain its federal tax classification if its court-approved term were extended for another three years. The trust had been formed to liquidate…
PLR 200938016: IRS granted more time to elect out of automatic GST allocations
A donor requested more time to elect out of the automatic allocation of generation-skipping transfer tax exemption to transfers made to several family trusts. The donor's accountant had not advised…
PLR 200938015: IRS granted more time to elect out of automatic GST allocations
A donor requested more time to elect out of the automatic allocation of generation-skipping transfer tax exemption to transfers made to several family trusts. The donor's accountant had not advised…
PLR 200938014: IRS granted more time to elect out of automatic GST allocations
A donor requested more time to elect out of the automatic allocation of generation-skipping transfer tax exemption to transfers made to several family trusts. The donor's accountant had not advised…
PLR 200938013: IRS granted more time to elect out of automatic GST allocations
A donor requested more time to elect out of the automatic allocation of generation-skipping transfer tax exemption to transfers made to several family trusts. The donor's accountant had not advised…
PLR 200938012: IRS granted late-election relief for a 52-53-week tax year
A taxpayer asked the IRS to treat a late Form 8716 as timely so it could use a 52-53-week taxable year ending on a specified date. The taxpayer stated that it intended to make the election timely…
PLR 200938011: IRS consented to revoke foreign-tax safe harbor elections
A consolidated corporate group asked for consent to revoke its elections to use the safe harbor method for determining foreign tax credits on qualifying levies. The elections had been in effect for…
PLR 200938010: PIK facility was not treated as stock for section 382
A corporate parent asked how a payment-in-kind facility would be characterized for purposes of section 382. The facility had refinanced debt of a disregarded subsidiary and had been transferred at a…
PLR 200938009: Municipal retiree health trust qualified for tax exclusions
A municipal corporation asked about the tax treatment of a trust and plan established to provide medical benefits to its retirees and their spouses and dependents. The IRS ruled that, after a…
PLR 200938008: Foreign entity received more time to file Form 8832
A foreign eligible entity asked for more time to file Form 8832 and elect to be classified as an association taxable as a corporation for federal tax purposes. The entity had failed to file the form…
PLR 200938007: S corporation status was restored after an inadvertent QSST failure
An S corporation asked for relief after a trust shareholder failed to timely make a qualified subchapter S trust election and the wrong person signed the corporation's S election consent. The…
PLR 200938006: Public fund investments did not create investor ownership
A newly formed investment fund asked whether its investments in publicly available mutual funds and other pooled investment vehicles would cause variable-contract holders to be treated as owners of…
CCA 200938005: Bank interests had priority over federal tax liens in specified collateral
Chief Counsel analyzed a bank's claim that its security interests in time certificates of deposit and a checking account had priority over federal tax liens after an IRS levy. The advice concluded…
PLR 200938004: Married taxpayers received late-election relief for rental real estate
Married taxpayers who filed a joint return asked for more time to elect to treat all of their rental real estate interests as one rental real estate activity. They represented that they qualified to…
PLR 200938003: LLC received more time to make an entity classification election
A limited liability company asked for more time to file Form 8832 and elect to be treated as an association taxable as a corporation. The election had been intended to take effect on the entity's…
PLR 200938002: LLC received relief for late corporate and S elections
A limited liability company asked for more time to elect to be treated as a corporation and for relief to make a late S corporation election. Neither Form 8832 nor Form 2553 had been timely filed.…
PLR 200938001: Married taxpayers received late-election relief for rental real estate
Married taxpayers who filed a joint return asked for more time to elect to treat all of their rental real estate interests as one rental real estate activity. They represented that they qualified to…
PLR 200937040: IRS waived the 60-day IRA rollover deadline after a spouse's death
An elderly taxpayer asked the IRS to waive the 60-day deadline for rolling an IRA distribution into another IRA. The taxpayer said that the serious illness and death of a spouse during the rollover…
IRS revocation 200937039: Exempt status revoked after private inurement through loans
The IRS issued a final adverse determination revoking an organization’s recognition as exempt under section 501(c)(3), effective March 17, 1999. The determination states that the organization was…
PLR 200937038: Foundation would not control related foundation after founder's death
A private foundation asked whether it would directly or indirectly control a related private operating foundation after the death of its initial member. The IRS considered the proposed changes to…
CCA 200937037: Refund timing depended on how a partnership adjustment request was characterized
Chief Counsel considered the statute for issuing refunds when a source partnership or tier partner used forms associated with an administrative adjustment request. The advice stated that the…
CCA 200937036: HVAC contractor may use the cash method under a safe harbor, but must capitalize nonincidental materials
Chief Counsel discussed whether an HVAC contractor could continue using the cash method of accounting under the safe harbor in Rev. Proc. 2002-28. The advice states that the safe harbor can protect…
CCA 200937035: Demolition costs and remaining building basis are added to the land's capital account
Chief Counsel advised that the remaining basis in a demolished building and the demolition cost were treated as properly chargeable to the capital account of the land under IRC § 280B. Because land…
CCA 200937034: The asset-valuation rules provide an analogy for valuing acquired stock and assets
Chief Counsel offered an analogy for valuing stock acquired as part of an acquisition. The advice states that acquiring the stock of an entity is the acquisition of financial assets rather than…
CCA 200937033: A partner may file an administrative adjustment request after the partnership
Chief Counsel advised that, if the source partnership's administrative adjustment request is the only valid request, the Service should apply that request's statute. The advice also states that a…
CCA 200937032: A state cannot levy a federal tax refund outside the statutory offset process
Chief Counsel advised that, unless one of the offset provisions in IRC § 6402 applies, the Service lacks authority to pay a federal tax refund to someone other than the taxpayer. The advice explains…
CCA 200937031: FOIA withholding for an open examination may end when the proceeding closes
Chief Counsel advised that information gathered during an ongoing examination could be withheld under FOIA subsection (b)(7) because disclosure might impair the government's law-enforcement…
CCA 200937030: A U.S. branch tax director may represent the taxpayer as a bona fide corporate officer
Chief Counsel advised that, on the facts provided, the tax director of a U.S. branch could represent the taxpayer as a bona fide officer of the corporate tax matters partner. The advice explains…
CCA 200937029: Waiving the passive-income tax does not cure an S corporation election termination
Chief Counsel advised that relief for an inadvertent termination of an S corporation election under IRC § 1362(f) and a waiver of the tax on excess net passive investment income under IRC § 1375(d)…
CCA 200937028: Property transferred to a trust before death generally does not receive a section 1014 basis
Chief Counsel disagreed with a taxpayer's position concerning the basis of assets transferred into a trust before death. The advice explains that IRC § 1014(b)(1) through (10) identifies when…
CCA 200937027: All trustees must sign a TEFRA extension unless fiduciary power was delegated in writing
Chief Counsel advised that the trust's trustees needed to sign Form 872-P, a TEFRA statute-extension form, unless the other trustees had delegated the relevant fiduciary power. The advice explains…
CCA 200937026: State law may determine how a revocable trust or tenancy by the entirety affects a tax lien
Chief Counsel discussed whether property held in a revocable trust or as tenants by the entirety could be treated as subject to a federal tax lien. The advice notes that a revocable trust may not…
CCA 200937025: IRS may impose fraudulent-failure-to-file and employment-tax penalties on a corporation
Chief Counsel advised that a corporation may be subject to the fraudulent-failure-to-file penalty under IRC § 6651(f) for the conduct of its sole shareholders and officers. The advice found it…
PLR 200937024: Foreign single-member entity gets 60 days 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 a disregarded entity for federal tax purposes. The entity had intended that…
PLR 200937023: Municipal retiree health-benefit trust qualifies for section 115 treatment
The IRS ruled for a municipality that created a trust to fund health benefits for eligible retirees, spouses, and dependents. The trust's income was treated as income from an essential government…
PLR 200937022: LLC gets 60 days to elect corporate tax treatment
The IRS granted a state limited liability company an additional 60 days to file Form 8832 and elect to be treated as an association taxable as a corporation. The company was wholly owned by a…
PLR 200937021: LLC gets 60 days to elect corporate tax treatment
The IRS granted a state limited liability company an additional 60 days to file Form 8832 and elect to be treated as an association taxable as a corporation. The company was wholly owned by 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.