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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TAM 200907024: A foreign agent network was an intangible subject to section 367(d)
A domestic corporate group transferred the assets of a delivery business, including a network of contracts with foreign agents, to a foreign subsidiary in a section 351 exchange. The taxpayer…
PLR 200907023: A cash-funded split-off qualified, but the distributor had to recognize gain
A foreign public corporation proposed to contribute cash to a controlled corporation and distribute all of that corporation's stock to a shareholder in exchange for some of the shareholder's stock…
PLR 200907022: A partnership received extra time to elect corporate tax status
A limited partnership intended to be treated as an association taxable as a corporation from a specified date. It inadvertently failed to file Form 8832, Entity Classification Election, on time. The…
PLR 200907021: A corporation received relief for a late S corporation election
A corporation and its sole shareholder intended the corporation to be an S corporation from the date it was incorporated. The corporation did not file Form 2553 by the statutory deadline. The IRS…
PLR 200907020: A corporate group received extra time to elect consolidated filing
A parent corporation and its includible subsidiaries intended to elect to file a consolidated federal income tax return but failed to make a valid election on time. The parent requested…
PLR 200907019: A homeowner received extra time to elect prior-year disaster loss treatment
A homeowner's home and surrounding property were damaged by October 2007 wildfires in an area that the President determined warranted federal disaster assistance. Section 165(i) allowed the taxpayer…
PLR 200907018: A taxpayer received more time to document success-based acquisition fees
A taxpayer incurred success-based fees when another corporation acquired its stock in a taxable transaction. Treasury Regulation section 1.263(a)-5(f) generally treats those fees as facilitating the…
PLR 200907017: A corporation received relief for an untimely S election
A newly incorporated company intended to be treated as an S corporation from its incorporation date. It did not file the required election on time. The IRS determined that the company had…
PLR 200907016: A corporation's late S election received reasonable-cause relief
A corporation intended to elect S corporation status beginning on its incorporation date but failed to file the election on time. Section 1362(b)(5) permits the IRS to treat a late election as…
PLR 200907015: A company received more time for its pollution-control amortization election
A member of a consolidated corporate group placed a pollution-control unit in service at a refinery. The parent elected 60-month amortization under section 169 and applied for the required state and…
PLR 200907014: A rural telephone cooperative's cellular partnership gain was patronage income
A rural telephone cooperative invested with two other companies in a partnership that built and operated a cellular network in its service area. The cooperative viewed cellular service as important…
PLR 200907013: Two family-business split-offs qualified as Type D reorganizations
A closely held corporation operated three businesses and was owned equally by three family shareholder groups. It proposed to place two businesses into separate new controlled corporations, then…
PLR 200907012: Inadvertent invalidity relief preserved a company's S corporation status
A company elected S corporation status while one of its shareholders was itself an S corporation, an ineligible shareholder under section 1361. Its election also may have been ineffective because it…
PLR 200907011: An LLC received more time to elect corporate classification
A domestic limited liability company was initially classified as a partnership for federal tax purposes. It intended to file Form 8832 to change its classification to an association taxable as a…
PLR 200907010: A foreign entity received more time to elect partnership status
A foreign eligible entity intended to be treated as a partnership for federal tax purposes from a specified date. It inadvertently failed to file Form 8832 by the deadline. Under the…
PLR 200907009: A foreign entity received more time to elect disregarded status
A single-owner foreign eligible entity intended to be disregarded as separate from its owner for federal tax purposes from a specified date. It inadvertently failed to file Form 8832 by the…
PLR 200907008: A foreign entity received more time to elect partnership status
A foreign eligible entity with multiple members intended to be treated as a partnership for federal tax purposes from a specified date. It inadvertently failed to file Form 8832 by the deadline. A…
PLR 200907007: Stock purchases qualified to replace a condemned facility
A corporation planned to defer gain from the threatened condemnation of its business facility by acquiring control of another corporation whose assets would principally consist of a similar…
PLR 200907006: A pooled captive qualified as an insurance company
A foreign corporation that elected domestic tax treatment issued property and liability policies to several insured businesses and participated in a reinsurance pool with unrelated insurers. No…
PLR 200907005: A foreign entity received more time to elect disregarded status
A foreign eligible entity with one owner intended to be disregarded as separate from its owner for federal tax purposes from a specified date. Because of an oversight, it did not file Form 8832 by…
PLR 200907004: A foreign entity received more time to elect disregarded status
A foreign eligible entity with one owner intended to be disregarded as separate from its owner for federal tax purposes from a specified date. Because of an oversight, it did not file Form 8832 by…
PLR 200907003: A foreign entity received more time to elect disregarded status
A foreign eligible entity with one owner intended to be disregarded as separate from its owner for federal tax purposes from a specified date. Because of an oversight, it did not file Form 8832 by…
PLR 200907002: A foreign entity received more time to elect disregarded status
A foreign eligible entity with one owner intended to be disregarded as separate from its owner for federal tax purposes from a specified date. Because of an oversight, it did not file Form 8832 by…
PLR 200907001: A cash-funded split-off qualified, but the distributor had to recognize gain
A foreign public corporation proposed to contribute cash to a controlled corporation and distribute all of that corporation's stock to a shareholder in exchange for some of the shareholder's stock…
PLR 200907049: Mistaking the IRA rollover deadline for 90 days did not justify a waiver
An IRA owner under age 59½ withdrew funds from a maturing IRA to seek a higher-yielding investment. He deposited the check in a regular bank account and tried to open a new IRA after the 60-day…
PLR 200907048: Bank error justified a waiver of the IRA rollover deadline
An IRA owner gave a bank a distribution check marked for an IRA transfer, but a bank employee selected the wrong account type and opened a non-IRA certificate of deposit. The money remained in that…
PLR 200907047: Bank clerical error justified an IRA rollover deadline waiver
An IRA owner intended to roll a distribution into an IRA certificate of deposit at another bank. Although he told the bank clerk that he wanted an IRA, the clerk opened a regular certificate of…
PLR 200907046: Emergency eye surgery justified a rollover deadline waiver
A retirement-plan participant deposited a distribution in a personal account while intending to move it to a rollover IRA. During the 60-day rollover period, a serious condition in his…
PLR 200907045: Private foundation scholarship procedures won advance approval
A private foundation sought advance approval for a scholarship program serving graduates of participating high schools in a specified geographic area. Recipients would be selected based on academic…
PLR 200907044: Scholarship program changes won advance approval
A private foundation asked the IRS to approve two changes to a scholarship program that had previously received advance approval. The foundation proposed increasing each four-year scholarship and…
PLR 200907043: Medical and cognitive impairments justified a rollover waiver
An elderly taxpayer liquidated an IRA and placed the proceeds in a certificate of deposit held in a non-IRA account at the same financial institution. The taxpayer did not complete a rollover within…
PLR 200907042: Bank error justified an IRA rollover deadline waiver
A taxpayer received distributions from two IRAs and took the combined check to a bank intending to make an IRA rollover into a higher-return investment. A bank representative instead placed the…
PLR 200907041: National test scholarship procedures won advance approval
A private foundation proposed scholarships for high school students who earned the highest scores on a national standardized test administered by a government organization. The initial awards would…
PLR 200907040: Discounted capital credit retirements preserved cooperative status
A tax-exempt electric cooperative proposed accelerating the retirement of member capital credits by paying their present value before the end of its usual 25-year cycle. The discount would be based…
PLR 200907039: Local college scholarship procedures won advance approval
A private foundation proposed scholarships for recent graduates of specified local high schools who lived in the designated county and had at least a 3.0 grade-point average. Applicants would submit…
PLR 200907038: Mishandled annuity transfer justified a rollover waiver
A taxpayer instructed an intermediary to transfer IRA funds into qualified IRA annuities. One amount was transferred successfully, but communication errors among the intermediary and financial…
PLR 200907037: Bank error justified an IRA rollover deadline waiver
A taxpayer asked her bank to roll a maturing IRA certificate of deposit into another IRA certificate of deposit at the same bank. A bank officer misunderstood the request and instead placed the…
PLR 200906060: A widow received a waiver for late IRA rollovers
A 68-year-old widow received two death-benefit distributions from individual retirement annuities established by her late husband. She did not complete rollovers within 60 days because of her mental…
PLR 200906059: A taxpayer received more time to reverse an ineligible Roth conversion
A taxpayer partially converted a SEP IRA to a Roth IRA after a professional advisor incorrectly said that capital gains did not count toward the income limit for conversions. While preparing the…
PLR 200906058: A foundation's scholarship procedures received advance approval
A non-exempt charitable trust classified as a private non-operating foundation requested advance approval for a scholarship program. The program would support certain graduates of two high schools…
Other determination 200906057: IRS denied social-club exemption to a business networking group
A nonprofit mutual benefit corporation sought exemption as a social club under section 501(c)(7). Its stated purpose and activities centered on networking among vendors and clients in the legal…
PLR 200906056: Endowment-linked shares did not create UBTI for a school or trust
A tax-exempt school was both trustee and sole charitable remainder beneficiary of a charitable remainder unitrust. The school proposed issuing the trust contractual shares tied to its endowment's…
PLR 200906055: Endowment-linked shares did not create UBTI for a school or trust
A tax-exempt school was both trustee and sole charitable remainder beneficiary of a charitable remainder unitrust. The school proposed issuing the trust contractual shares tied to its endowment's…
PLR 200906054: Endowment-linked units did not create UBTI for a university or trust
A tax-exempt university was both trustee and sole charitable remainder beneficiary of a charitable remainder unitrust. It proposed issuing the trust contractual units tied to the value and spending…
PLR 200906053: Endowment-linked units did not create UBTI for a university or trust
A tax-exempt university was both trustee and sole charitable remainder beneficiary of a charitable remainder unitrust. It proposed issuing the trust contractual units tied to the value and spending…
CCA 200906052: A dishonored check did not categorically trigger the five-year refund-suit period
Chief Counsel considered whether the five-year period for an erroneous-refund suit under section 6532(b) should apply automatically when the IRS issued a refund before learning that a check used to…
CCA 200906051: Backup withholding depended on whether the payment was reportable income
Chief Counsel explained that section 3406 backup withholding applies only to reportable payments. The payment at issue would be reportable under section 6041 only if it was fixed or determinable…
CCA 200906050: Pre-October 1990 gifts could not be assessed after the six-year period
Chief Counsel addressed the limitations period for assessing gift tax on older gifts. Section 6501(c)(9), which permits assessment at any time when a gift was not adequately disclosed on a return,…
CCA 200906049: Revenue Procedure 94-69 preserved qualified-amended-return treatment
Chief Counsel considered whether a taxpayer's amended return qualified under the accuracy-related penalty regulations. Those regulations identify events after which a taxpayer may not file a…
CCA 200906048: Traceable steam use did not require allocation
Chief Counsel addressed an allocation question involving steam and the enhanced oil recovery credit. The allocation and de minimis rule was available for assets used in both qualifying and…
CCA 200906047: Different consent forms extended partnership-related assessment periods
Chief Counsel explained how Forms 872-I and 872-P affect limitations periods in a TEFRA partnership audit. Because a partnership pays no income tax, extending its own income-tax period on Form 872-I…
CCA 200906046: Digital signatures were not appropriate without specific authority
Chief Counsel considered digital signatures by representatives of the Commissioner on Form 906 and acceptance letters. The cited Internal Revenue Manual provision directs an authorized Service…
CCA 200906045: Tax treatment of a diesel and chicken-parts fuel depended on the final blend
A taxpayer blended equal parts dyed diesel and material described as chicken parts. If the finished liquid was suitable for use without further processing or blending in a diesel-powered highway…
CCA 200906044: Retroactive foundation-status changes depended on when the defect arose
Chief Counsel briefly reviewed a report that proposed a retroactive modification to the organization's foundation status but contained little supporting analysis. The modification should reach the…
CCA 200906043: Revenue Procedure 2002-28 treatment depended on the business's main receipts
Chief Counsel considered accounting-method rules for a taxpayer below the $5 million and $10 million thresholds discussed in the advice. Being below $5 million avoided the section 448 concern, while…
CCA 200906042: A refund claim filed with a late return was timely
A taxpayer paid tax but did not file an income tax return until later, when the return also claimed a refund. Section 6511(a) allows a refund claim within three years after the return is filed or…
PLR 200906041: A late Form 1128 was treated as timely filed
A taxpayer filed Form 1128 late when requesting a change to a tax year ending March 31. The delay resulted from an error or misunderstanding. The IRS concluded that the taxpayer acted reasonably and…
PLR 200906040: A cash-or-stock REIT dividend was a section 301 property distribution
A publicly traded corporation that filed as a real estate investment trust proposed a special dividend payable in cash or common stock. Each shareholder could elect either form, but the total cash…
PLR 200906039: A corporation received relief for a late S election
A corporation intended to be an S corporation from a specified date but did not timely file Form 2553 and instead filed a corporate income tax return for a later identified year. The IRS concluded…
PLR 200906038: A corporation received relief for a late S election
A corporation's shareholder intended the company to be an S corporation from its incorporation date, but the election was not timely filed. The IRS found reasonable cause for the late election under…
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.