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 200932018: Spin-off and merger receive requested federal tax treatment
The IRS ruled on the federal tax consequences of a publicly traded company's plan to separate two businesses. The plan included restructuring subsidiaries, forming and capitalizing a controlled…
PLR 200932017: F reorganization preserves treaty stock ownership period
The IRS ruled that a U.K. company would satisfy the United States-United Kingdom income tax treaty's 12-month stock ownership requirement for dividends paid soon after a reorganization. A U.S.…
PLR 200932016: CFC receives 90-day extension for foreign currency election
The IRS granted a U.S. corporation 90 days from the ruling date to file a foreign currency gain or loss election for a controlled foreign corporation. The corporation said that a restructuring split…
PLR 200932015: Foreign corporation receives extension to file branch-tax statement
The IRS granted a foreign corporation 30 days from the ruling date to file its Form 1120F and attach a statement concerning the treatment of a stock disposition for purposes of the branch profits…
PLR 200932014: Affordable-housing mortgage program exempted from taxable mortgage pool rules
The IRS ruled that a tax-exempt corporation's proposed multi-tranche mortgage financing program would be exempt from the taxable mortgage pool rules. The corporation's affiliates originated…
PLR 200932013: Corporation receives 60-day relief for late S election
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation intended the election to be effective on a specified date but did not…
PLR 200932012: Corporation receives 60-day relief for late S election
The IRS ruled that a corporation had reasonable cause for failing to timely file its S corporation election. The corporation intended the election to be effective on its incorporation date but did…
PLR 200932011: Active rental business income is not passive investment income
The IRS ruled that an S corporation's rental income was not passive investment income for purposes of the S corporation termination rules. The corporation provided utilities, maintenance, security,…
PLR 200932010: Active rental business income is not passive investment income
The IRS ruled that an S corporation's rental income was not passive investment income for purposes of the S corporation termination rules. The corporation provided utilities, maintenance, security,…
PLR 200932009: Consolidated group receives extension to waive expired loss carryovers
The IRS granted a consolidated group 45 days to amend its return and make an election to waive loss carryovers from a subsidiary's separate return limitation years. The parent had acquired the…
PLR 200932008: Foreign entity receives 60-day extension to elect corporate status
The IRS granted a foreign eligible entity 60 days to elect to be classified as an association taxable as a corporation for federal tax purposes. The entity had been formed with partnership status by…
PLR 200932007: RICs may count wholly owned CFCs' subpart F income as qualifying income
The IRS ruled that income attributable to regulated investment companies' wholly owned controlled foreign corporation subsidiaries would constitute qualifying income under the RIC gross-income test.…
PLR 200932006: Foreign entity receives extension to elect partnership status
The IRS granted a foreign eligible entity 60 days to file Form 8832 and elect partnership status for federal tax purposes. The entity was owned by two U.S. citizens and had not timely filed the form…
PLR 200932005: Late Form 1128 treated as timely for accounting-period change
The IRS ruled that a taxpayer's late-filed Form 1128 would be treated as timely for a requested change in accounting period. The taxpayer intended to make the change on time but missed the filing…
PLR 200932004: Government-linked bank's LLC asset purchase avoids related-party loss limits
The IRS ruled on a transaction in which a government-linked bank's wholly owned LLC would purchase distressed assets from companies in a consolidated group. The transfer would be treated as a sale…
PLR 200932003: Trust reformation preserves CRUT status and avoids self-dealing treatment
The IRS ruled that a court-approved reformation of a charitable remainder unitrust would not violate section 664 or adversely affect the trust's qualification as a CRUT. The reformation corrected a…
PLR 200932002: Foreign entity receives relief to correct corporate classification date
The IRS granted a foreign eligible entity 60 days to elect association status for federal tax purposes effective on its intended date. The entity had initially been disregarded from its owner,…
PLR 200932001: Inadvertent S election termination is cured after trust shareholder failure
The IRS ruled that a corporation's S election terminated when a trust became an ineligible shareholder, but that the termination was inadvertent. The corporation represented that the trust had…
PLR 200931061: Investment-company error supports 60-day IRA rollover waiver
The IRS waived the 60-day IRA rollover requirement after an investment-company representative and the company caused a distribution to be deposited into a non-IRA account. The taxpayer intended to…
TAM 200931063: 60-day IRA rollover requirement waived after investment-adviser errors
The IRS waived the 60-day IRA rollover requirement for an individual whose investment was not timely recognized as a qualified IRA investment because of errors by an investment-company…
PLR 200931062: Medical conditions support a 60-day IRA rollover waiver
The IRS waived the 60-day IRA rollover requirement for an individual whose medical conditions and treatments prevented a timely rollover. The individual received a distribution, experienced severe…
Determination 200931060: Environmental scholarship program receives advance approval
The IRS approved a private foundation's program awarding scholarships to members of the five highest-scoring teams in an environmental competition. The program used independent judges, objective…
CCA 200931058: FPAA is required to adjust partnership-level net contributions
Chief Counsel advised that the Service must issue an FPAA for the second year to determine the partnership's net contributions through that year's end. Without a partnership-level adjustment, the…
CCA 200931057: Form 870-P settlement binds the parties to the correct treatment
Chief Counsel advised that if a taxpayer agreed to the correct amount of partnership items under a fair reading of Form 870-P, with a meeting of the minds on the correct treatment, the taxpayer and…
CCA 200931056: Appeals hearing qualifies as an administrative tax proceeding for disclosure
Chief Counsel advised that an appeals hearing is an administrative proceeding pertaining to tax administration for purposes of IRC § 6103(h)(4). Whether a document or information from it may be…
CCA 200931055: Existing power of attorney may cover TEFRA notices
Chief Counsel advised that a power of attorney given for other purposes will not automatically be effective for TEFRA matters unless the partner files a statement requesting that treatment. If an…
CCA 200931054: TEFRA mitigation periods apply to affected-item basis changes
Chief Counsel advised that a partner's basis in later years can be affected by income or loss determinations from prior years adjusted under TEFRA procedures. If the partner sold the partnership…
CCA 200931053: Interest accrues on penalty even when underlying employment tax is interest-free
Chief Counsel advised that a penalty accrues interest under IRC § 6601(e)(2)(B) from the date the return is required to be filed until the addition to tax is paid. The advice states that section…
CCA 200931052: FPAA may be issued as a binding declaratory determination
Chief Counsel advised that the Service could issue an FPAA immediately. The advice characterizes the FPAA as a declaratory determination that would bind subsequent partner returns. The remainder of…
CCA 200931051: Untimely CDP petition suspends collection period only through timely petition deadline
Chief Counsel advised that when a taxpayer files an untimely Tax Court petition after receiving a notice of determination, the collection statute expiration date is suspended only through the end of…
CCA 200931050: SBSE technical-advice denial review process
Chief Counsel advised that an SBSE denial of technical advice is appealed to the SBSE territory manager under section 5.03 of Rev. Proc. 2009-2. There is no further appeal from that review, but if…
CCA 200931049: Service background on welfare-benefit fund deduction rules
Chief Counsel circulated a revised background document describing the federal tax rules for welfare-benefit funds and related arrangements. It explains deduction limits under IRC §§ 419 and 419A,…
CCA 200931048: Administrative provisions, including summons procedures, apply in possessions
Chief Counsel advised that under IRC § 7651, the administrative provisions of the Code, including summons procedures, apply in the possession in the same way they apply on the mainland. The advice…
CCA 200931047: Letter addressing a scrivener's error is appropriate under the inspection rule
Chief Counsel considered whether a letter addressing a scrivener's error was appropriate. The advice states that IRC § 7605(b) generally permits only one inspection of a taxpayer's books of account.…
CCA 200931046: County must continue filing federal liens and releases before billing the IRS
Chief Counsel advised that a Pennsylvania county must continue accepting and recording federal tax liens and releases when received, then bill the IRS monthly for recording fees. The advice explains…
CCA 200931045: Formula for separating transition benefits from FICA-taxable deferred compensation
Chief Counsel advised a governmental employer about the FICA treatment of payments from a nonqualified deferred compensation plan established before March 24, 1983. The advice concludes that the…
CCA 200931044: Amended returns were informal refund claims despite signature defects
Chief Counsel advised that amended returns filed for a taxpayer's earlier years should be treated as informal refund claims. The filings identified the net operating loss carryback theory, the tax…
CCA 200931043: Deferred capital loss remains deferred after a controlled-group liquidation
Chief Counsel advised that a financial-services consolidated group could not recognize a deferred capital loss when a subsidiary was liquidated. The loss arose when one group company sold stock in…
PLR 200931042: Contributions of cash and diversified securities to an investment partnership qualify for nonrecognition
The IRS ruled that a limited liability company taxed as a partnership may receive cash and diversified portfolios of stocks and securities from new and existing members without current gain or loss…
PLR 200931041: Parent and subsidiary receive more time to make a consolidated-return election
The IRS granted a parent corporation and its wholly owned subsidiary an extension of time to elect to file a consolidated federal income tax return. The election had not been timely filed, and the…
PLR 200931040: Late S corporation election may be treated as timely for a taxpayer with reasonable cause
The IRS ruled that a taxpayer had reasonable cause for failing to make a timely S corporation election. The election may be treated as timely for the intended tax year if the taxpayer files a…
PLR 200931039: Inadvertent S corporation termination is cured after stock passes through ineligible IRAs
The IRS ruled that an S corporation's election terminated when its stock was transferred to an IRA that was an ineligible shareholder. The stock later moved by direct rollover to another IRA and…
PLR 200931038: Married taxpayers receive more time to combine rental real estate activities
The IRS granted married taxpayers an additional 60 days to elect to treat all their interests in rental real estate as one rental real estate activity for a specified tax year. The taxpayers had…
PLR 200931037: Foreign entity receives more time to elect partnership classification
The IRS granted an entity an additional 60 days to elect partnership classification for federal tax purposes. The entity represented that it was eligible to make the election but had not timely…
PLR 200931036: S corporation treatment continues after an inadvertent trust-shareholder termination
The IRS ruled that an S corporation's election terminated when an irrevocable grantor trust became an ineligible shareholder after the grantor's death and the shares were not timely transferred to a…
PLR 200931035: Entity receives relief for late corporation and S corporation elections
The IRS granted an entity additional time to file Form 8832 electing to be classified as an association taxable as a corporation for federal tax purposes. The extension lasts 60 days from the letter…
PLR 200931034: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity had intended to make that election…
PLR 200931033: Acquired foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity had been acquired by a member that…
PLR 200931032: Foreign entity receives more time to elect partnership status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a partnership for federal tax purposes. The entity had been formed by a member and an unrelated…
PLR 200931031: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity was formed as a foreign legal entity,…
PLR 200931030: Foreign entity receives more time to elect partnership status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a partnership for federal tax purposes. The entity had been formed by a member and an unrelated…
PLR 200931029: Acquired foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity had been acquired by a member, which…
PLR 200931028: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity was formed by a member under foreign…
PLR 200931027: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity was formed under foreign law, and its…
PLR 200931026: Donors receive more time to elect out of automatic GST exemption allocation
The IRS granted a married couple an additional 60 days to elect out of the automatic allocation of generation-skipping transfer tax exemption to transfers involving two irrevocable trusts. The…
PLR 200931025: Foreign entity receives more time to elect partnership status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a partnership for federal tax purposes. The entity intended that classification from its…
PLR 200931024: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity intended that classification from its…
PLR 200931023: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity intended that classification from its…
PLR 200931022: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity intended that classification from its…
PLR 200931021: Foreign entity receives more time to elect disregarded-entity status
The IRS granted a foreign entity an additional 60 days to file Form 8832 and elect to be classified as a disregarded entity for federal tax purposes. The entity 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.