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 200934040: Refund limitation advice for an NOL carryback
Chief Counsel Advice explains that the IRS cannot determine whether taxpayers will receive a refund or the amount of any refund based only on whether the limitations period is open. A refund claim…
CCA 200934039: Audits and exams are administrative tax proceedings for disclosure purposes
Chief Counsel Advice states the IRS position that all audits and examinations are administrative proceedings pertaining to tax within the meaning of IRC section 6103(h)(4). The statement addresses…
CCA 200934038: Net value surrendered in a section 368(a)(1)(G) reorganization
Chief Counsel Advice explains how the net-value-surrender requirement applies to reorganizations described in IRC section 368(a)(1)(G). It states that obligations for which creditors receive stock…
PLR 200934037: 60-day extension granted for a foreign entity classification election
The IRS granted a foreign eligible entity an extension of time to file Form 8832 and elect to be treated as a disregarded entity. The entity had intended that classification from its formation date…
PLR 200934036: Extension granted for reverse-QTIP trust election and GST allocation
The executor of an estate asked for extra time to elect to treat a marital trust as two separate trusts for generation-skipping transfer tax purposes and asked how unused GST exemption applied to a…
PLR 200934035: 60-day extensions granted for corporate and S corporation elections
The IRS granted a limited liability company extra time to elect corporate classification and to make an S corporation election. The company had intended to be treated as an S corporation but did not…
PLR 200934034: 60-day extension granted for a foreign entity classification election
The IRS granted a foreign eligible entity an extension of time to file Form 8832 and elect disregarded-entity treatment. The entity intended to have that classification effective from its formation…
PLR 200934033: 45-day extension granted for an intercompany transaction election
The IRS granted a consolidated group an extension to make an election under the intercompany transaction regulations. The group had failed to timely file an election concerning certain stock…
PLR 200934032: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934031: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934030: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934029: 60-day extension granted for a DISC election
The IRS granted a corporation an extension of time to file Form 4876-A and elect interest charge domestic international sales corporation status. The corporation intended to qualify as a DISC from…
PLR 200934028: Tax treatment of three related section 355 reorganizations
An S corporation proposed transferring three portions of its business to three newly formed controlled corporations and distributing the controlled-corporation stock to different shareholders in…
PLR 200934027: 60-day extension granted for a GST exemption allocation
The IRS granted an estate an extension of time to allocate the decedent's generation-skipping transfer tax exemption to a lifetime cash transfer to an irrevocable trust. The gift tax return reported…
PLR 200934026: 60-day extension granted for a foreign disregarded-entity election
The IRS granted a foreign eligible entity an extension of time to file Form 8832 and elect disregarded-entity treatment for U.S. income tax purposes. The entity intended that classification from its…
PLR 200934025: 60-day extension granted for a late GST exemption allocation
The IRS granted a donor an extension of time to allocate generation-skipping transfer tax exemption to shares transferred to an irrevocable trust. The donor's gift tax return reported the transfer…
PLR 200934024: 60-day extensions granted for GST exemption allocations
The IRS granted a husband and wife extensions of time to allocate their generation-skipping transfer tax exemptions to transfers made to two irrevocable trusts in an earlier year. Their gift tax…
PLR 200934023: 60-day extensions granted for GST exemption allocations
The IRS granted spouses extensions of time to allocate their generation-skipping transfer tax exemptions to gifts made to an irrevocable trust. The spouses had relied on professional advisors, but…
PLR 200934022: 60-day extension granted for a partnership election
The IRS granted a foreign eligible entity an extension of time to file Form 8832 and elect partnership classification for federal tax purposes. The entity intended that classification from its…
PLR 200934021: S corporation status preserved after disproportionate tax distributions
The IRS addressed an S corporation that paid composite state income taxes for its shareholders without initially treating those payments as constructive distributions. The IRS concluded that, if the…
PLR 200934020: Removal of repurchase restriction in IPO is noncompensatory
The IRS ruled that a company’s removal of a repurchase requirement on existing employee-held shares in connection with an initial public offering would not be a compensatory cancellation of a…
PLR 200934019: Inadvertent S election termination relief for excess passive income
The IRS concluded that an S corporation’s election terminated because it had accumulated subchapter C earnings and profits at the end of three consecutive tax years and more than 25 percent of its…
PLR 200934018: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934017: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934016: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934015: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934014: 60-day extension granted for corporate classification election
The IRS granted a single-owner domestic limited liability company an extension of time to elect treatment as an association taxable as a corporation. The company intended that classification from…
PLR 200934013: LLC restructuring receives rulings on preferred interest and distributions
The IRS ruled on a proposed restructuring involving an S corporation, its wholly owned investment LLC, and a shareholder who held a preferred interest in the LLC. The shareholder could elect to…
PLR 200934012: Separate 403(b) and 457(b) deferrals allowed
The IRS ruled that an employee of a tax-exempt educational institution could defer the maximum $15,500 to the employer's section 403(b) plan and another $15,500 to its section 457(b) plan for 2008.…
PLR 200934011: Governmental deferred compensation plan approved
The IRS approved a governmental employer's section 457(b) deferred compensation plan as an eligible deferred compensation plan. The plan allowed current employees to defer compensation, included…
PLR 200934010: Wholesale customer areas qualify as service areas for bond-financed project
The IRS ruled that the geographic areas served by certain wholesale electricity customers would qualify as the issuer's qualified service areas under section 141(d)(3)(B). The issuer planned to…
PLR 200934009: Late S corporation election treated as timely
The IRS found reasonable cause for a corporation's failure to timely file its S corporation election. The corporation intended the election to take effect on its incorporation date but did not…
PLR 200934008: Inadvertent S corporation election failure cured
The IRS determined that a corporation's S corporation election was ineffective because its two trust shareholders were foreign trusts and therefore ineligible S corporation shareholders. The…
PLR 200934007: S corporation relief granted for trust election failures
The IRS granted relief to a corporation whose S corporation election was ineffective because a trust holding its shares had not made the required electing small business trust election. A later…
PLR 200934006: Extension granted for late consolidated return election
The IRS granted a successor corporation an extension of time to elect to file a consolidated federal income tax return with its predecessor as common parent. The election had not been validly filed…
PLR 200934005: Late tax-year change application accepted
The IRS granted relief to a taxpayer that failed to timely file Form 1128 to change its annual accounting period. The taxpayer represented that the late filing resulted from an error or omission…
PLR 200934004: Late Form 1128 treated as timely
The IRS granted relief to a joint venture that filed Form 1128 late when seeking to change its annual accounting period. The taxpayer intended to file by the due date but submitted the form less…
PLR 200934003: S corporation status continued after trust election failures
The IRS granted relief after a corporation's S corporation election terminated when stock moved from a revocable grantor trust to two successor trusts. One successor trust qualified as an electing…
PLR 200934002: Bankruptcy stock-trading rules receive section 382 rulings
The IRS ruled on how a corporate group in bankruptcy could apply section 382 ownership-change rules to preferred-stock conversions, employee restricted stock units, and transactions violating a…
PLR 200934001: Bankruptcy restructuring mergers treated as tax-free reorganizations
The IRS ruled on a proposed bankruptcy restructuring of a multinational corporate group with numerous U.S. subsidiaries. The plan included debt restructurings, mergers of solvent subsidiaries into a…
PLR 200933039: 60-day IRA rollover waiver granted after financial institution error
The IRS waived the 60-day deadline for a taxpayer's IRA rollover after a financial company deposited the distribution check into a taxable investment account instead of a rollover IRA. The taxpayer…
PLR 200933038: 60-day IRA rollover waiver granted after medical incapacity
The IRS waived the 60-day deadline for an elderly taxpayer's IRA rollover after a medical condition impaired his ability to manage his financial affairs. The taxpayer withdrew funds from an IRA,…
CCA 200933037: Assessment timing during an FPAA proceeding
Chief Counsel Advice addressed whether the Service should assess amounts shown on taxable amended returns while a related FPAA proceeding was pending. The advice stated that the restriction on…
CCA 200933036: Procedures recommended for handling return information
Chief Counsel Advice addressed a disclosure question involving materials that might contain return information. The advice said the proposed process could work within the disclosure rules if access…
CCA 200933035: Foreign government treated as foreign corporation for attribution rules
Chief Counsel Advice addressed the definition of “person” for attribution rules at issue in a taxpayer's case. It stated that a foreign government would be treated as a foreign corporation and…
CCA 200933034: Excess credit may be treated as a deficiency after section 35 amendment
Chief Counsel Advice addressed the effect of a 2007 amendment to section 6211(b)(4) that added section 35. The advice concluded that the amendment became effective on December 29, 2007, so a…
CCA 200933033: General partner qualifies as tax matters partner
Chief Counsel Advice addressed who qualified as a partnership's tax matters partner under the largest profits interest rule. It concluded that the general partner's zero interest was the largest…
CCA 200933032: Deceased partner’s estate does not defeat small-partnership exception
Chief Counsel Advice addressed whether a deceased partner's estate affected the small-partnership exception. It concluded that the estate of a deceased partner, considered as a partner, does not…
CCA 200933031: TEFRA procedures required in described partnership dispute
Chief Counsel Advice addressed a partnership return filed when the small-partnership exception to TEFRA did not apply because one of the partners was a pass-through entity, or because the entity…
CCA 200933030: Closing agreement can eliminate need for FPAAs
Chief Counsel Advice addressed a partnership case in which all partners resolved all issues through a Form 906 closing agreement. The advice stated that the Service could close the case as agreed…
CCA 200933029: Advice on deducting conveyed land and replacement-cost valuation
Chief Counsel Advice addressed whether the fair market value of land conveyed to the State of Alaska and a city could be deducted under section 162. It stated that the rationale of an earlier…
CCA 200933028: Summons authority for credit reports after assessment
Chief Counsel Advice addressed whether a revenue officer could summon a credit report. The advice stated that current practice allowed a revenue officer to summon a credit report when an assessment…
CCA 200933027: Assessment and refund limitation periods for AARs
Chief Counsel Advice addressed the limitation periods for making an assessment or issuing a refund after an administrative adjustment request. It stated that the Service generally had two years from…
CCA 200933026: Tax-exempt income ratio for later-paid state tax deduction
Chief Counsel Advice addressed how to allocate a later-paid state income tax payment when a civilian federal employee used the cash method and part of the earlier year's income was an exempt…
CCA 200933025: Assessment timing after TEFRA carryforward proceedings
Chief Counsel Advice addressed when to assess after an earlier TEFRA proceeding generated a carryforward loss. It stated that assessing within one year was preferable when feasible, but that…
CCA 200933024: Member-manager’s tax matters partner designation valid
Chief Counsel Advice addressed whether a tax matters partner designation was valid when the designated person was already a member-manager. The advice concluded that the designation was valid…
PLR 200933023: Utility normalization errors did not require ITC disallowance
The IRS ruled on a regulated electric utility's inadvertent normalization errors involving investment tax credit amortization and contributions in aid of construction. The utility had extended some…
PLR 200933022: Late entity-classification election received a 60-day extension
The IRS considered a wholly owned foreign entity's request for more time to file an election to be treated as a disregarded entity for federal tax purposes. The entity intended the classification to…
PLR 200933021: S corporation status preserved after disproportionate distributions
The IRS considered whether a corporation's disproportionate shareholder distributions created a second class of stock and terminated its S corporation election. The corporation represented that its…
PLR 200933020: LLC received more time to elect corporate tax treatment
The IRS considered a domestic limited liability company's late election to be treated as an association taxable as a corporation. The LLC was wholly owned, intended that classification from its…
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.