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 200937020: 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 200937019: 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 200937018: 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 200937017: 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 200937016: Foreign LLC gets 60 days to elect disregarded-entity treatment
The IRS granted a foreign limited liability company an additional 60 days to file Form 8832 and elect to be treated as an entity disregarded as separate from its owner. The company intended that…
PLR 200937015: Foreign 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 an entity disregarded as separate from its owner. The entity was wholly owned by a…
PLR 200937014: Foreign 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 an entity disregarded as separate from its owner. The entity was wholly owned by a…
PLR 200937013: S corporation may revoke its election out of the installment method
The IRS granted an S corporation permission to revoke its election out of the installment method for a deemed asset sale. The corporation's representative had reported the full gain in the short tax…
PLR 200937012: Foreign company gets 60-day extension for disregarded-entity election
The IRS granted a foreign company an additional 60 days to file Form 8832 and elect to be treated as an entity disregarded as separate from its owner. The company was owned through a U.S.…
PLR 200937011: Foreign corporation gets 60-day extension for disregarded-entity election
The IRS granted a foreign corporation an additional 60 days to file Form 8832 and elect to be treated as an entity disregarded as separate from its owner. The corporation was owned through a U.S.…
PLR 200937010: Foreign corporation gets 60-day extension for disregarded-entity election
The IRS granted a foreign corporation an additional 60 days to file Form 8832 and elect to be treated as an entity disregarded as separate from its owner. The corporation was owned through a U.S.…
PLR 200937009: Foreign company gets 60-day extension for disregarded-entity election
The IRS granted a foreign company an additional 60 days to file Form 8832 and elect to be treated as an entity disregarded as separate from its owner. The company was owned through a U.S.…
PLR 200937008: Foreign company gets 60-day extension for disregarded-entity election
The IRS granted a foreign company an additional 60 days to file Form 8832 and elect to be treated as an entity disregarded as separate from its owner. The company was owned through a U.S.…
PLR 200937007: Installment treatment approved for real-estate interest sale
The IRS ruled on the income tax treatment of an individual's sale of a 25 percent interest in a partnership that owned a commercial real estate building. The buyer was a corporation that had elected…
PLR 200937006: Pipeline systems qualify as REIT real estate assets
The IRS ruled on whether a proposed real estate investment trust's pipeline systems would qualify as real estate assets and whether lease payments would qualify as rents from real property. The…
PLR 200937005: A corporate group may complete an F reorganization and related asset transfers without immediate gain or loss
An affiliated corporate group asked whether it could place one business into a new holding company, merge a subsidiary into the existing parent, and then convert the parent through a disregarded LLC…
PLR 200937004: An S corporation's rental income from actively managed properties is not passive investment income
An S corporation with accumulated earnings and profits asked whether rental income from its commercial properties was passive investment income. The corporation and its shareholders performed…
PLR 200937003: Late S corporation election may be treated as timely after reasonable-cause relief
An entity asked whether it could be treated as an S corporation from an earlier date even though its election was filed late. The entity represented that its shareholders intended to make the…
PLR 200937002: Active rental operations do not produce passive investment income for an S corporation
An S corporation with accumulated earnings and profits asked whether its rental income from residential and commercial properties was passive investment income. The corporation used employees and…
PLR 200937001: Taxpayer receives more time to file a historic-status application for the rehabilitation credit
A taxpayer asked for more time to file an application for certification of a rehabilitated property as historic, a step needed to claim the rehabilitation tax credit. The taxpayer had relied on…
RIC's CFC Subpart F income qualifies under the income test
A regulated investment company asked whether Subpart F income from its wholly owned controlled foreign corporation would count as qualifying income under the section 851(b)(2) income test. The…
IRS determination 200936050: Hospital receives conditional waivers of minimum funding standards
The IRS granted a hospital's requests for waivers of the minimum funding standard for its Retirement, Pension, and Administrative Plans. The waivers were conditioned on collateral, timely future…
PLR 200936049: Surviving spouse may roll over plan distributions into an IRA held in the decedent's name
A surviving spouse asked whether distributions from the decedent's 403(b) and 401(a) plans could be transferred directly into a new IRA established in the decedent's name, with the surviving spouse…
PLR 200936048: IRS waives the 60-day rollover deadline because of the taxpayer's medical condition
An elderly IRA owner withdrew funds and used them to purchase non-IRA certificates of deposit, then asked for a waiver of the 60-day rollover deadline. The taxpayer represented that a medical…
PLR 200936047: IRS waives the 60-day rollover deadline after a non-IRA annuity was issued
An elderly IRA owner received a distribution and intended to roll it into another IRA. An investment executive incorrectly completed the application, so the funds were placed in a non-IRA annuity…
PLR 200936046: IRS waives the 60-day rollover deadline after illness and a holiday delay
An IRA owner transferred funds to a non-IRA account and intended to return them to the IRA within 60 days. The taxpayer attempted to make the deposit during the deadline but became ill, and a…
PLR 200936045: Airline pension plan's automatic retirement-age change does not violate specified qualification rules
An air carrier sponsored a defined-benefit pension plan for airline pilots that defined normal retirement age by reference to the federally mandated retirement age. Congress raised that age from 60…
PLR 200936044: IRS waives the 60-day rollover deadline because of the taxpayer's mental condition
An IRA owner received a distribution intending to roll the funds into another IRA, but unknowingly deposited them into a taxable account instead. The taxpayer represented that a mental condition…
IRS determination 200936041: Hospital receives conditional waivers of minimum funding standards
The IRS granted a hospital's requests for waivers of the minimum funding standard for its Retirement, Pension, and Administrative Plans. The waivers were conditioned on collateral, timely future…
IRS determination 200936040: Dog-training nonprofit denied section 501(c)(3) exemption
The IRS considered an applicant that proposed dog training, boarding, kenneling, group classes, and related services for pet owners who could not afford a related for-profit business. The IRS…
IRS determination 200936039: Housing and entertainment-promotion nonprofit denied exemption
The IRS considered a nonprofit that proposed skills training, affordable housing, self-help programs, and entertainment promotions for low-income individuals. Its plans included housing participants…
IRS determination 200936038: Credit-counseling organization's exemption revoked
The IRS reviewed a credit-counseling organization that enrolled consumers in debt management plans and charged enrollment and service contributions. The organization described counseling and public…
Basis step-down was not legally required for a pre-JOBS Act contribution
This Chief Counsel Advice addressed whether a basis step-down could be required for a contribution made before the JOBS Act. The advice stated that there was no legal argument to require the…
IRS exam teams may share needed return information on similar shelters
This Chief Counsel Advice addressed whether IRS employees working on similar promoter tax shelter cases could share return information. It stated that employees may access returns and return…
Return information may be shared to resolve related exam issues
This Chief Counsel Advice addressed sharing return information between examination teams working on related transactions. It stated that section 6103(h)(1) authorizes copies for revenue agents who…
New Markets Credit recapture and loan-forgiveness questions
This Chief Counsel Advice addressed recapture and exit-strategy questions involving the New Markets Credit. It said a separate CCA would address the recapture issue. On the loan-forgiveness…
Section 267 loss disallowance and the matching rule
This Chief Counsel Advice addressed a question under section 267 about losses in transactions between related parties. The email stated that the statute appears to disallow or defer only losses from…
Area counsel authorization for IRS testimony
This Chief Counsel Advice addressed which IRS counsel should authorize or deny testimony. It pointed to Delegation Order 11-2 in IRM 1.2.49.2 and the delegation charts in Exhibit 1.2.49-2. The…
Form 1040-SS filers cannot receive the requested filing extensions
This Chief Counsel Advice considered whether people who file Form 1040-SS may receive an extension of the filing deadline, including the automatic extension under Treas. Reg. § 1.6081-5. It…
An NOL is an overpayment, not a credit election
This Chief Counsel Advice addressed whether a net operating loss is a credit election and how to determine the payment date for interest on an overpayment resulting from an NOL. It stated that an…
Advice identifies charitable-contribution provisions to review
This Chief Counsel Advice gave a taxpayer-facing questioner a rundown of potentially relevant charitable-contribution provisions. It described rules concerning the valuation of contributed property,…
DAT participants must disclose after the transaction becomes listed
This Chief Counsel Advice addressed disclosure obligations for taxpayers involved in a Distressed Asset Trust transaction that was identified as a listed transaction after the taxpayers filed their…
Veterans organizations with bars or restaurants may qualify under section 501(c)(19)
This Chief Counsel Advice considered whether a veterans organization whose primary activity is operating a bar or restaurant may qualify for tax exemption under IRC § 501(c)(19). It concluded that…
PLR 200936026: Mortgage loans count in a REIT's 10-percent securities test
A real estate investment trust asked whether mortgage loans issued through a corporation's property-owner entities should be included in the total value of the corporation's outstanding securities…
PLR 200936025: Sixty-day extension granted for a disregarded-entity election
The IRS granted an entity an extension of 60 days to file Form 8832 and elect to classify its subsidiary as a disregarded entity for federal tax purposes, effective on an earlier specified date. The…
PLR 200936024: Principal residence gain exclusion allowed after a hazardous-condition delay
A taxpayer owned and occupied a principal residence for about 20 years, then moved out and hired a contractor to make improvements before selling it. The contractor found a concealed hazard, and…
PLR 200936023: Trust modification preserves GST exemption and avoids additional transfer taxes
A grantor, a child, and the child’s descendants asked the state court to modify an irrevocable trust created for the child and the child’s issue. The modification conditioned distributions to a…
PLR 200936022: Multi-step corporate separation receives reorganization rulings
A public company proposed separating one business from another through a contribution, a pro rata stock distribution, debt exchanges, subsidiary liquidations, mergers, and related…
PLR 200936021: Sixty-day extension granted for a late consolidated-return election
A parent corporation and its subsidiaries failed to make a timely election to file a consolidated federal income tax return for an earlier taxable year. The IRS found, based on the submitted…
PLR 200936020: Sixty-day extension granted for a late partnership classification election
A foreign business entity intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. The entity requested an extension under the rules for late regulatory…
PLR 200936019: Trust modification does not affect GST exemption or create gift or estate tax
The beneficiaries and creator of an irrevocable trust asked to modify its distribution terms to require a beneficiary's children to sign premarital agreements protecting trust property. The IRS…
PLR 200936018: Trust modification does not affect GST exemption or create gift or estate tax
The beneficiaries and creator of an irrevocable trust asked to modify its distribution terms to require a beneficiary's children to sign premarital agreements protecting trust property. The IRS…
PLR 200936017: Trust modification does not affect GST exemption or create gift or estate tax
The beneficiaries and creator of an irrevocable trust asked to modify its distribution terms to require a beneficiary's children to sign premarital agreements protecting trust property. The IRS…
PLR 200936016: Sixty-day extension granted for a late section 754 election
A limited liability company treated as a partnership filed its partnership return on time, but inadvertently failed to make a section 754 election. The election would adjust the basis of partnership…
PLR 200936015: Sixty-day extension granted for a late S termination year election
An S corporation revoked its S election, creating an S short year and a C short year, but its election to use a special allocation rule for the termination year was not included with its return. The…
PLR 200936014: Sixty-day extension granted for trust severance and reverse QTIP election
An estate had made a QTIP election for a marital trust but had not timely severed the trust or made a reverse QTIP election that would allow the decedent's unused generation-skipping transfer tax…
PLR 200936013: Sixty-day extension granted for a late partnership classification election
A foreign entity represented that it was eligible to elect partnership classification for federal tax purposes, but its Form 8832 was not timely filed. The IRS concluded that the requirements for…
PLR 200936012: Corporation's bonds treated as issued on behalf of a county
A public corporation formed by a county planned to issue bonds secured only by the creditworthiness of individual projects. The county asked whether the bonds would be treated as issued on its…
PLR 200936011: Sixty-day extension granted for a late partnership classification election
A foreign entity eligible to elect partnership classification for federal income tax purposes inadvertently failed to timely file an effective Form 8832. The IRS concluded that the requirements for…
PLR 200936010: Sixty-day extension granted for a late partnership classification election
A foreign entity eligible to elect partnership classification for federal income tax purposes inadvertently failed to timely file an effective Form 8832. The IRS concluded that the requirements for…
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.