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 200928022: Foreign entity receives 60 days to file a late disregarded-entity election
A foreign eligible entity intended to be classified as disregarded from its formation date but inadvertently failed to file Form 8832 on time. The IRS found that the entity acted reasonably and in…
PLR 200928021: Foreign single-member company receives 60 days for late disregarded-entity election
A foreign limited liability company was formed with one owner, which intended the company to be disregarded for federal tax purposes from formation. The company inadvertently failed to file Form…
PLR 200928020: Court-reformed trust receives prospective QSST treatment and preserves S status
An S corporation's stock was allocated to a trust intended to be a qualified subchapter S trust, but the beneficiary did not timely elect QSST treatment and the trust instrument lacked two required…
PLR 200928019: Foreign partnership receives 60 days to elect association status after restructuring
A foreign eligible entity was formed during a corporate restructuring and was initially disregarded while it had one owner. It became a partnership by default when a second owner joined, but the…
PLR 200928018: Demolishing unusable pollution-control facilities does not impair old bond treatment
A public authority had issued tax-exempt refunding bonds for pollution-control facilities at a utility plant. After the plant was sold, environmental requirements made continued operation…
PLR 200928017: Parent receives 45 days to file a late section 338 election for foreign target
A consolidated group's subsidiary acquired a domestic QSub whose assets included all the stock of a controlled foreign corporation. The parent intended to treat the foreign-target acquisition as an…
PLR 200928016: Foreign entity receives 60 days to make a late partnership election
A foreign eligible entity with more than one owner intended to be classified as a partnership for federal tax purposes. It inadvertently failed to file Form 8832 by the deadline. The IRS found that…
PLR 200928015: Corporation retains S status after post-death trusts became ineligible shareholders
Two revocable grantor trusts held stock in an S corporation. After each grantor died, the corresponding trust remained an eligible shareholder for two years but then became ineligible while still…
PLR 200928014: Foreign insurer receives 60 days for late domestic-treatment and small-company elections
A foreign property-and-casualty insurer intended to elect domestic-corporation treatment under section 953(d) and the small-insurance-company alternative tax under section 831(b). A tax professional…
PLR 200928013: Limited appointment powers preserve estate exclusion and GST exemption
A beneficiary planned to use powers in his will to transfer assets from six older irrevocable trusts into trusts for his grandchildren and other descendants. The IRS ruled that the assets would not…
PLR 200928012: Corporation receives 60 days to file its late S election
A shareholder intended to elect S corporation status for a company, but the required Form 2553 was not filed on time. The IRS found reasonable cause for the missed deadline and granted relief under…
PLR 200928011: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928010: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928009: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928008: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928007: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928006: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928005: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928004: Stock surrendered for nonrecourse debt receives exchange treatment
Shareholders surrendered some of their publicly traded company stock when the company foreclosed on nonrecourse loans that had financed taxes on the original stock issuance. The IRS treated each…
PLR 200928003: Late S election allowed from the company’s formation date
A company intended to be an S corporation from its formation date but did not file Form 2553 on time. The IRS found reasonable cause for that failure and allowed the election to take effect from the…
PLR 200928002: Company receives relief for a missed S election deadline
A company intended to elect S corporation status for a specified effective date but failed to file Form 2553 on time. The IRS found reasonable cause for the missed deadline under section 1362(b)(5).…
PLR 200928001: Internal statutory merger qualifies as a tax-free reorganization
A corporate group planned to merge one subsidiary into another group company to gain access to additional funding sources, then transfer the merger shares down its ownership chain. Some assets could…
PLR 200927044: Medical impairment supports extra time for an IRA rollover
A 60-year-old taxpayer withdrew money from three IRAs and missed the deadline to roll over the portion intended for retirement savings. The taxpayer had terminal cancer and submitted medical…
PLR 200927043: Bank’s non-IRA deposit error qualifies for rollover deadline relief
A taxpayer asked a bank to place an IRA distribution into a rollover IRA, but the bank instead opened a non-IRA certificate of deposit. The taxpayer learned of the error about 12 months later when a…
PLR 200927042: Estate’s timberland sale meets the exception to foundation self-dealing
An estate leaving its residue to a private foundation sold timberland through an assignee of a related corporation under an option granted during the decedent’s lifetime. The corporation and family…
PLR 200927041: Estate’s timberland sale meets the exception to foundation self-dealing
An estate leaving its residue to a private foundation sold timberland through an assignee of a related corporation under an option granted during the decedent’s lifetime. The corporation and family…
PLR 200927040: Reorganization shares retain employer-security treatment after a plan transfer
A corporate reorganization and spin-off left a retirement plan holding shares of two companies, and some employees’ accounts moved to a new plan. The IRS ruled that both companies’ shares…
CCA 200927039: IRS may send partner reports when no tax matters partner is functioning
Chief Counsel addressed who should send reports to partners when there is no functioning tax matters partner. The advice states that forwarding the reports is the tax matters partner’s…
CCA 200927038: Bankruptcy advice addresses partnership adjustment notices and reports
In an email about tax matters partner bankruptcy, Chief Counsel answered several numbered questions that are not reproduced in the release. The advice recommends converted treatment while still…
CCA 200927037: Incarceration after conviction can still be a temporary absence
Chief Counsel discussed whether incarceration counts as a temporary absence from a person’s home. The email says that incarceration before conviction is generally considered temporary, but a…
CCA 200927036: Form 872-F cannot extend an assessment period that already expired
Chief Counsel reviewed a Form 872-F covering two tax years. It was valid for the second year, which remained open when signed, but could not revive the first year’s expired assessment period. A…
CCA 200927035: Ascertainable value generally fixes the amount realized at the sale date
Chief Counsel offered a preliminary response to a fair-market-value question and expressly stated that no research had been done on the specific issue. The email points to authorities limiting the…
CCA 200927034: Corporate partner may claim an enhanced deduction for partnership donations
Chief Counsel considered whether a C corporation partner could use the enhanced charitable-contribution deduction in section 170(e)(3) for a partnership donation. The advice explains that…
CCA 200927033: Administrative offset can collect a county’s federal non-tax debt without a judgment
Chief Counsel answered a question about federal offsets affecting IRS lien-recording fees paid to a county. The email explains that the offset concerns non-tax debt and that the notice identifies…
CCA 200927032: Mitigation can refund income counted twice for a TEFRA partner
Chief Counsel advised that the mitigation rules apply to partners in TEFRA proceedings. A correction may concern a tax year outside the partnership proceeding itself, in which case the IRS could…
PLR 200927031: Social club may carry unrelated-business losses into taxable years
A tax-exempt social club planned to relinquish its exemption after increased nonmember use of its facilities. It asked whether net operating losses from its unrelated business activities could carry…
PLR 200927030: Entity receives extra time to elect disregarded status after restructuring
A wholly owned entity had elected corporate tax treatment when formed. After it moved to another owner in the same consolidated group, it intended to elect treatment as an entity disregarded from…
PLR 200927029: Missed trust elections do not end S status if estate representative corrects them
An S corporation’s shares moved into two trusts after a shareholder died, but the surviving spouse who received their income failed to make the required qualified subchapter S trust elections. That…
PLR 200927028: S status continues after inadvertent termination from excess passive income
An S corporation retained accumulated C corporation earnings and profits while passive investment income exceeded 25 percent of gross receipts for three consecutive years. That combination…
PLR 200927027: Corrective trust elections preserve S corporation and subsidiary status
An S corporation’s shares passed into two trusts that did not file electing small business trust elections, making them ineligible shareholders. The trusts’ beneficiaries also held withdrawal powers…
PLR 200927026: Business trust receives 60 days for corporate, S, and subsidiary elections
A shareholder transferred all stock of an S corporation to a newly formed business trust in exchange for full ownership of the trust. The intended structure required corporate classification and S…
PLR 200927025: Foreign entity receives 60 days to elect partnership classification
A foreign entity defaulted to corporate tax treatment when formed, although its members intended partnership treatment from that date. The members relied on a qualified tax professional who…
PLR 200927024: Foreign entity may file a late election for disregarded status
A foreign entity represented that it was eligible to elect treatment as disregarded from its owner for federal tax purposes, but it did not file Form 8832 on time. The IRS found that the…
PLR 200927023: Volunteer service awards are taxed when paid and excluded from FICA wages
A city established a service-award program providing retirement and death benefits for eligible volunteer firefighters and rescue workers. The plan limited awards to $3,000 per year of service and…
PLR 200927022: Alaska Native settlement trust election changes the tax treatment of contributions
An Alaska Native corporation sought rulings on funding a settlement trust for its shareholders and on the trust’s classification and possible termination. The IRS treated it as a separate trust…
PLR 200927021: Foreign entity receives extra time for a partnership election from formation
A foreign entity represented that it was eligible to elect partnership treatment for federal tax purposes but inadvertently missed the Form 8832 deadline. It requested that the election take effect…
PLR 200927020: Foreign entity receives extra time for a partnership election from formation
A foreign entity represented that it was eligible to elect partnership treatment for federal tax purposes but inadvertently missed the Form 8832 deadline. It requested that the election take effect…
CCA 200927019: IRS levy reaches an HSA and can trigger the additional distribution tax
Chief Counsel concluded that the IRS may levy a taxpayer’s health savings account because the taxpayer owns the funds and can withdraw them for any purpose. A levy pays a tax debt rather than…
PLR 200927018: Company receives 60 days to complete its intended S election
A company’s shareholders intended S corporation status from a specified date, but Form 2553 was not filed on time. The IRS found reasonable cause for the missed deadline and granted relief under…
PLR 200927017: Late S election may take effect from incorporation
A company intended to be an S corporation from its incorporation date but did not file Form 2553 on time. The IRS determined that the company had reasonable cause for the missed election deadline.…
PLR 200927016: State deferred-compensation plan and participant trust qualify under section 457
A state commission requested approval of a deferred-compensation plan and related trust for state employees. The plan required advance deferral elections, limited annual and catch-up contributions,…
PLR 200927015: Spouses receive extra time to allocate GST exemption to insurance-trust gifts
A married couple contributed to an irrevocable life insurance trust for their children and grandchildren and timely filed gift-tax returns electing to split the gifts. Their accountant inadvertently…
PLR 200927014: LLC management rights without economic ownership do not end S status
Two equal shareholders of an S corporation planned to transfer their shares into separate wholly owned LLCs. Each individual would retain all rights to profits, losses, and distributions while…
PLR 200927013: Judicial trust reformation restores estate-tax charitable deductions
A decedent’s trust created two arrangements paying lifetime annuities to individuals, with the remaining assets going to a charitable institution. The original terms omitted provisions required for…
PLR 200927012: Inadvertent trust election failure does not end S corporation status
After a trust’s sole income beneficiary died, the trust had several income beneficiaries and stopped qualifying as a qualified subchapter S trust. The trust could qualify as an electing small…
PLR 200927011: Later business combination preserves prior corporate reorganization rulings
Several taxpayers had received earlier rulings on a stock distribution and related transactions under sections 355 and 368. They later combined the controlled corporation with another business…
PLR 200927010: Business combination leaves earlier section 355 rulings in effect
Taxpayers had obtained earlier rulings on a share exchange and internal distributions under sections 355 and 368. They later combined the controlled corporation with another business using a tiered…
PLR 200927009: Supplemental combination does not disturb prior reorganization rulings
Taxpayers previously received rulings on a share exchange and related corporate distributions under sections 355 and 368. They then combined the controlled corporation with another business through…
PLR 200927008: Later combination preserves earlier split-off rulings
A group of taxpayers previously obtained rulings on a share exchange and internal distributions under sections 355 and 368. They later combined the controlled corporation with another business…
PLR 200927007: New holding-company combination preserves prior split-off rulings
Taxpayers asked whether a later business combination changed earlier rulings on a share exchange and internal distributions under sections 355 and 368. The combination placed the controlled…
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.