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 200918013: Foreign entity received more time to elect partnership status
A foreign entity intended to be treated as a partnership for federal tax purposes but inadvertently failed to file Form 8832 on time. The entity requested an extension under the regulatory relief…
PLR 200918012: Foreign entity received more time to elect disregarded status
A foreign single-owner entity intended to be disregarded as separate from its owner for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief. Based…
PLR 200918011: Foreign entity received more time to elect disregarded status
A foreign single-owner entity intended to be disregarded as separate from its owner for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief. Based…
PLR 200918010: Foreign entity received more time to elect disregarded status
A foreign single-owner entity intended to be disregarded as separate from its owner for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief. Based…
PLR 200918009: Foreign entity received more time to elect disregarded status
A foreign single-owner entity intended to be disregarded as separate from its owner for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief. Based…
PLR 200918008: Foreign entity received more time to elect disregarded status
A foreign single-owner entity intended to be disregarded as separate from its owner for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief. Based…
PLR 200918007: Volunteer service award plan qualified for special tax treatment
A state established a service award program for qualifying volunteer firefighters and ambulance workers. The plan limited annual benefit accruals to $3,000, kept contributions subject to the…
PLR 200918006: Trust and deed corrections preserved intended gift and estate tax treatment
A taxpayer created ten irrevocable trusts for descendants and transferred real-estate interests to three of them. Drafting mistakes added unintended supplemental-needs provisions to the trusts,…
PLR 200918005: Foreign entity received more time to elect disregarded status
A wholly owned foreign eligible entity intended to elect disregarded-entity treatment for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief.…
PLR 200918004: Foreign entity received more time to elect disregarded status
A wholly owned foreign eligible entity intended to elect disregarded-entity treatment for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief.…
PLR 200918003: Foreign entity received more time to elect partnership status
A foreign eligible entity with more than one owner intended to elect partnership treatment for U.S. income tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory…
PLR 200918002: Foreign entity received more time to elect disregarded status
A foreign single-owner eligible entity intended to elect disregarded-entity treatment for U.S. income tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief.…
PLR 200918001: Factored personal-injury settlement payments required no information reporting
A structured-settlement assignment company agreed to exchange a claimant's future personal-injury settlement payment for an initial lump sum and later installments. A court approved the transaction…
PLR 200917047: Pension plan received a conditional minimum-funding waiver
A cutlery manufacturer and its related businesses experienced declining sales, excess facility costs, an inventory shortfall, layoffs, and continuing cash-flow pressure. The IRS found a substantial…
IRS determination 200917046: Foundation fellowship procedures received advance approval
A private foundation proposed fellowships for university students researching natural sciences or natural history. Faculty committees would screen applicants, while a separate foundation committee…
IRS determination 200917045: Scholarship and educational loan procedures received advance approval
A private foundation proposed up to ten scholarships per year and short-term, low-interest educational loans. Its directors would select students using academic, financial, motivational, religious,…
IRS determination 200917044: Expanded education grant procedures received advance approval
A private foundation sought to expand an approved scholarship program to help low-income students transfer from two-year colleges into for-profit or online bachelor's-degree programs. The expansion…
IRS determination 200917043: Volunteer-service scholarship procedures received advance approval
A private foundation proposed renewable scholarships for low-income high school graduates who had completed four years in a specified program and performed community service. Faculty would screen…
PLR 200917042: Litigation-contribution refunds preserved a business league's exemption
An exempt business league funded antitrust and fraud litigation with member and nonmember contributions and loans, then received a settlement. It proposed refunding contributors pro rata,…
CCA 200917041: IRS could request a conflict waiver for dual representation
An IRS email addressed dual representation, a conflict of interest, and section 7525. The writer did not think the IRS had an affirmative duty to explain the implications of the dual representation…
CCA 200917040: Partnership or foreign partner could seek adjustment after a substitute return
The IRS considered what could happen after it prepared a substitute return for a partnership's withholding tax on foreign persons. The advice said the substitute return would be legally sufficient…
CCA 200917039: Partner-level loss carryforward required an affected-item notice
The IRS considered whether a net operating loss carryover was a directly assessable computational adjustment. Partnership-level losses generally were directly assessable, but the loss at issue arose…
CCA 200917038: Unfiled withholding return did not use adjustment-request procedures
The IRS advised a partnership to file its outstanding withholding returns. An administrative adjustment request applies to a previously filed return, so that procedure did not apply to an unfiled…
CCA 200917037: Section 475 exception informed self-employment tax treatment
The IRS considered an unspecified question about net earnings from self-employment. The writer pointed to section 475(f)(1)(D), which states that section 475(d)(3) does not apply under the preceding…
CCA 200917036: Shareholder's original return started the assessment period
The IRS analyzed the limitations periods for assessing S corporation shareholders and recovering erroneous refunds. The three-year assessment period began when each shareholder filed the original…
CCA 200917035: Revenue Ruling 2009-9 applied retroactively
The IRS answered whether Revenue Ruling 2009-9 applied retroactively. The advice said that, like any revenue ruling not expressly limited to prospective application, it was retroactive. Its…
CCA 200917034: Collection suspension preserved at least 90 days to collect
The IRS considered how a collection due process proceeding affects the collection statute expiration date. The advice explained that section 6330(e)(1) ensures the IRS has at least 90 days to…
CCA 200917033: Tax information had no special military disclosure exception
The IRS considered a military request for tax information. The advice found no specific Code exception allowing disclosure to the military, but explained that a willing taxpayer could consent using…
CCA 200917032: Prior deductions could not be added again to a theft-loss deduction
The IRS answered a follow-up question about a theft-loss revenue procedure. The advice said the procedure barred taxpayers from adding previously deducted amounts to their theft-loss deduction. The…
CCA 200917031: Construction-related employee costs had to be capitalized
A financial-services company constructed and remodeled banking locations using employees who managed its space, leasing, maintenance, and construction needs. It capitalized direct construction costs…
CCA 200917030: Undisclosed Roth IRA listed transaction extended the assessment period
A married couple formed a corporation owned through their Roth IRAs and routed payments for their services to that corporation. The IRS found the arrangement the same as or substantially similar to…
PLR 200917029: Missing ESBT election did not end S corporation status
A trust acquired stock in an S corporation but did not file an election to be an electing small business trust. That made the trust an ineligible shareholder and terminated the corporation's S…
PLR 200917028: Five missing ESBT elections did not end S corporation status
Five trusts became shareholders of an S corporation without filing elections to be electing small business trusts. Their resulting ineligibility terminated the corporation's S election. The…
PLR 200917027: Nuclear decommissioning fund received a special-transfer deduction schedule
A utility subsidiary with an ownership interest in a nuclear plant requested a deduction schedule for a special transfer to its qualified nuclear decommissioning fund. Section 468A, as amended in…
PLR 200917026: Corporation received relief for a late S election
A corporation intended to elect S corporation treatment from the date it was incorporated but failed to file Form 2553 on time. Section 1362(b)(5) permits the IRS to treat an election as timely when…
PLR 200917025: Corporation received relief for a late S election
A corporation intended to elect S corporation treatment from the date it was incorporated but did not file Form 2553 on time. Section 1362(b)(5) permits the IRS to treat an election as timely when…
PLR 200917024: Missing QSST election did not end S corporation status
An S corporation shareholder died, and the shares passed under the shareholder's will to a trust. No qualified subchapter S trust election was filed, causing the corporation's S election to…
PLR 200917023: Foreign entity received more time to elect partnership status
A foreign eligible entity with more than one owner intended to elect partnership treatment for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory…
PLR 200917022: Foreign entity received more time to elect disregarded status
A foreign single-owner eligible entity intended to elect disregarded-entity treatment for federal tax purposes. It failed to file Form 8832 on time and requested regulatory relief. Based solely on…
PLR 200917021: Foreign entity received more time to elect disregarded status
A foreign single-owner eligible entity intended to elect disregarded-entity treatment for federal tax purposes. It failed to file the required entity-classification election on time and requested…
PLR 200917020: REIT cash-or-stock dividend was a section 301 distribution
A publicly traded real estate investment trust proposed a special dividend payable in cash or common stock at each shareholder's election. Cash would equal at least 10 percent of the aggregate…
PLR 200917019: Corporation received more time to make an IC-DISC election
A corporation was formed with the intention of becoming an interest charge domestic international sales corporation. Its accounting firm was responsible for preparing Form 4876-A but missed the…
PLR 200917018: Late partnership basis election relief was denied
A partnership timely filed its return after trusts acquired partnership interests but did not attach a section 754 election. It later requested more time to elect basis adjustments under sections…
PLR 200917017: LLC received late corporate-classification and S election relief
The members of a domestic limited liability company intended the company to be taxed as an S corporation from its formation date. The company inadvertently failed to file both Form 8832 for…
PLR 200917016: Acquired foreign entity received more time to elect disregarded status
A company indirectly acquired all interests in a foreign eligible entity through another wholly owned entity. The acquired entity intended to elect disregarded-entity treatment from the acquisition…
PLR 200917015: Limiting a trust withdrawal window caused no gift and preserved GST exemption
A trust became irrevocable before September 25, 1985, and had received no later additions, making it exempt from generation-skipping transfer tax under the grandfathering rules. A beneficiary held…
PLR 200917014: Entity received relief for a late S election
An entity intended to be an S corporation from a specified date but did not timely file Form 2553. Section 1362(b)(5) permits the IRS to treat a late election as timely when reasonable cause exists.…
PLR 200917013: LLC received more time to elect corporate classification
A wholly owned domestic limited liability company defaulted to disregarded-entity status. It intended to elect association treatment from its organization date but did not file Form 8832 on time.…
PLR 200917012: Foreign entity received more time to elect disregarded status
A wholly owned foreign eligible entity intended to elect disregarded-entity treatment for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief.…
PLR 200917011: Foreign entity received more time to elect partnership status
A foreign eligible entity intended to elect partnership treatment for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief. Based solely on the…
PLR 200917010: Foreign entity received more time to elect disregarded status
A wholly owned foreign eligible entity intended to elect disregarded-entity treatment for federal tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory relief.…
PLR 200917009: Foreign entity received more time to elect corporate classification
A foreign eligible entity intended to elect association treatment taxable as a corporation from a specified date. It failed to file Form 8832 on time and requested regulatory relief. Based solely on…
PLR 200917008: Impermissible shareholders caused an inadvertent S termination
An S corporation sold shares to trusts without ESBT elections, qualified retirement plans, individual retirement accounts, and a C corporation, none of which were permissible shareholders. The…
PLR 200917007: Foreign entity received more time to elect partnership status
A foreign eligible entity intended to elect partnership treatment and consistently filed its federal tax returns on that basis. It inadvertently failed to file Form 8832 on time and requested…
PLR 200917006: Stock subscription caused at most an inadvertent S termination
An S corporation signed a stock subscription agreement with an entity that would have been an ineligible shareholder, although no stock certificate was issued and the entity was not entered on the…
PLR 200917005: Trustee received approval for two widely held trust reporting methods
A trustee administered several non-mortgage widely held fixed investment trusts and requested guidance on two reporting calculations. The IRS allowed the initial-year net asset value used in the de…
PLR 200917004: Including adopted descendants preserved GST status but caused gifts
A trust became irrevocable before September 26, 1985, and excluded legally adopted descendants from its definition of issue. A court reformed the trust to include minors adopted by descendants of…
PLR 200917003: Foreign entity received more time to elect partnership status
A foreign eligible entity with more than one owner intended to elect partnership treatment for U.S. income tax purposes. It inadvertently failed to file Form 8832 on time and requested regulatory…
PLR 200917002: Insurer received a waiver for life-insurance guideline-premium errors
A life insurer identified five types of administrative, programming, charge-assumption, and employee-processing errors that caused universal and variable universal life contracts to fail section…
PLR 200917001: Consolidated group received more time to file a subsidiary-loss statement
A consolidated group sold all stock of a subsidiary at a capital loss and reported the loss but failed to include the statement required by Treasury Regulation section 1.337(d)-2(c). The parent…
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.