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 200906037: A missed QSST election received inadvertent-termination relief
An S corporation's stock passed to a trust under a deceased shareholder's will. The trust was a permitted shareholder for two years but did not make a timely qualified subchapter S trust election,…
PLR 200906036: A corporate group received more time to elect consolidated filing
A parent corporation and two wholly owned subsidiaries intended to file a consolidated federal income tax return but failed to make a valid election by the deadline. The parent reasonably relied on…
PLR 200906035: A trust received consent to revoke its ESBT election
A trustee had elected to treat a trust as an electing small business trust from the trust's creation date. The trustee later asked the IRS to consent to revocation of that election from another…
PLR 200906034: A corporate group received more time to file section 338 elections
Two members of a consolidated group acquired the stock of two foreign target corporations, with one purchase also producing a deemed acquisition of an affiliate. The parent intended to make section…
PLR 200906033: A three-business separation qualified for Type D and split-off treatment
An affiliated group operating three businesses proposed separating two of them from the third. A subsidiary would place one business's corporations into a new corporation and another business's…
PLR 200906032: An S corporation's location split-off qualified as a Type D reorganization
An S corporation operating the same business in two locations proposed separating the locations to satisfy contractual requirements. It would contribute one location's assets and liabilities to a…
PLR 200906031: A foreign entity received more time to elect corporate classification
A foreign eligible entity intended to be treated as an association taxable as a corporation from a specified date. Because of inadvertence, it did not file Form 8832 by the deadline. The IRS…
PLR 200906030: Three missed ESBT elections received inadvertent-termination relief
Shares of an S corporation were transferred to three trusts that were eligible to be electing small business trusts, but their trustees did not timely make ESBT elections. The transfers therefore…
PLR 200906029: An entity received relief for late corporate and S elections
A domestic eligible entity intended to elect association taxable as a corporation status and then S corporation status, both from its formation date. The IRS had not received the necessary…
PLR 200906028: A shareholder-management split qualified as a Type D reorganization
An S corporation owned equally by two shareholders proposed separating its business assets to resolve management disagreements and let each shareholder manage business risks independently. The…
PLR 200906027: A missed QSST election received inadvertent-termination relief
A trust became an S corporation shareholder, but its income beneficiary did not timely file the required qualified subchapter S trust election. The missed election terminated the corporation's S…
PLR 200906026: A partnership received more time to make a section 754 election
A limited partnership sought a section 754 election after one of its partners died. The partnership relied on a tax advisor to make the election, but the advisor inadvertently missed the deadline. A…
PLR 200906025: A corporation received relief for a late S election
A corporation's shareholder intended the company to elect S corporation status from its incorporation date, but the election was not timely filed. The IRS found reasonable cause for the missed…
PLR 200906024: A domestic entity received more time to elect corporate classification
A domestic eligible entity intended to be treated as an association taxable as a corporation from a specified date, but the IRS did not timely receive Form 8832 because of inadvertence. Without an…
PLR 200906023: Two taxpayers received more time to allocate GST exemptions
Two taxpayers created an irrevocable trust for their child and grandchildren, and one taxpayer made cash transfers to it in two years. Their accountant prepared gift tax returns electing to split…
PLR 200906022: A corporation received relief for a late S election
A corporation's shareholders intended the company to be an S corporation from a specified date, but the election was not timely filed. The IRS found reasonable cause for the missed deadline under…
PLR 200906021: A corporation received relief for a late S election
A corporation intended to elect S corporation status from its incorporation date, but Form 2553 was not timely filed. The IRS found reasonable cause for the missed deadline under section 1362(b)(5).…
PLR 200906020: A corporation received relief for a late S election
A corporation intended to be treated as an S corporation from its incorporation date, but the election was not timely filed. The IRS found reasonable cause for the missed deadline under section…
PLR 200906019: Excess passive income received inadvertent S termination relief
An S corporation had accumulated earnings and profits from earlier C corporation years and received more than 25 percent of its gross receipts from passive investment income for three consecutive…
PLR 200906018: A newly acquired foreign entity received classification-election relief
A foreign eligible entity had elected disregarded status and was later acquired indirectly by owners who previously held no interest in it or its parent entities. The new owners intended the entity…
PLR 200906017: An executor received more time to opt out of automatic GST allocation
A taxpayer transferred property to a trust and decided not to allocate generation-skipping transfer tax exemption to the transfer. The transfer's estate tax inclusion period later ended, but the…
PLR 200906016: A corporation received relief for a late S election
A corporation intended to elect S corporation status from its incorporation date, but Form 2553 was not timely filed. The IRS found reasonable cause for the missed deadline under section 1362(b)(5).…
PLR 200906015: Ineligible partnership and IRA interests received S termination relief
One of an S corporation's two shareholders transferred shares to a limited partnership, an ineligible S corporation shareholder, which terminated the S election. An employee later filed an…
PLR 200906014: A domestic partnership received more time to elect corporate status
An entity was formed as a partnership under state law but intended to be treated as a corporation for federal tax purposes. It inadvertently failed to file Form 8832 by the deadline. A domestic…
PLR 200906013: A corporation received relief for a late S election
A corporation intended to elect S corporation treatment from its incorporation date, but Form 2553 was not timely filed. The IRS found reasonable cause for the missed deadline under section…
PLR 200906012: Common-fund class counsel fees were not income or wages to class members
Employees prevailed in an opt-out class action seeking unpaid vacation benefits, and the court awarded attorneys' fees to class counsel from the class-wide settlement fund before distributions to…
PLR 200906011: A foreign entity received more time to elect partnership status
A foreign eligible entity with three owners intended to be treated as a partnership for federal tax purposes from its formation date. It did not file Form 8832 by the deadline. The IRS concluded…
PLR 200906010: Common-fund class counsel fees were not income or wages to class members
Employees prevailed in an opt-out class action seeking unpaid vacation benefits, and the court awarded attorneys' fees to class counsel from the class-wide settlement fund before distributions to…
PLR 200906009: Late QSBS rollover elections were denied for unreported and misstated sales
A taxpayer sought more time to elect section 1045 deferral for gains from stock represented to be qualified small business stock and replacement stock in another company. Several sales had not been…
PLR 200906008: Trust income appointed to charities qualified for a deduction
An irrevocable trust gave its primary beneficiary a lifetime limited power to appoint trust property to qualifying charitable organizations. The beneficiary intended to use that power to direct some…
PLR 200906007: A single-member LLC received more time to elect corporate status
An entity converted to a state-law limited liability company, changed its name, and had one member. It was therefore disregarded as separate from its owner under the default federal classification…
PLR 200906006: Insurance-group mergers preserved deferred intercompany gains
A foreign parent's two United States consolidated groups each contained life and nonlife companies, and the parent proposed combining them through mergers of their parent, holding, and life…
PLR 200906005: A corporation received relief for a late S election
A corporation intended to be treated as an S corporation from its incorporation date, but Form 2553 was not timely filed. The IRS found reasonable cause for the missed deadline under section…
CCA 00906004: the same conclusion as the Railroad Retirement Board, reached on the Board's own information
The Office of Chief Counsel tells the Director of Submission Processing in Cincinnati that a business has become an affiliated employer for railroad retirement tax purposes. The memorandum runs one…
PLR 200906003: A corporation received relief for a late S election
A corporation intended to be treated as an S corporation from its incorporation date, but Form 2553 was not timely filed. The IRS found reasonable cause for the missed deadline under section…
PLR 200906002: A foreign entity received more time to elect disregarded status
A foreign private limited company with one owner intended to be disregarded as separate from its owner for federal tax purposes from its formation date. It did not file Form 8832 by the deadline. A…
PLR 200906001: Discretionary wellness discounts did not restart life insurance tax tests
Three life insurers proposed a wellness rider offering educational material and discretionary discounts on current cost-of-insurance charges when insureds completed a physical examination and met a…
PLR 200905040: Surviving spouse could roll inherited plan benefits into her IRA despite payment to the estate
A retirement plan participant named a revocable trust as the beneficiary of his plan account, and his surviving spouse later became the trust's sole trustee. The trust let her amend or revoke it,…
PLR 200905039: Widow received 60 days to undo an ineligible Roth IRA conversion
An 89-year-old widow converted a traditional IRA to a Roth IRA on the advice of her attorney and accountant. Her accountant believed her modified adjusted gross income was below the conversion…
PLR 200905038: Widow received a 60-day waiver after an inherited annuity was not identified as an IRA
A 79-year-old widow received a distribution from her late spouse's annuity and deposited it into a bank account. The administrator's benefit statement described the payment only as coming from an…
PLR 200905037: Disability and caregiving demands justified a late IRA rollover
A 69-year-old IRA owner received a stock certificate when the financial institution distributed stock from the IRA without the owner's request or consent. The owner mistakenly believed the stock…
PLR 200905036: Lender's refusal to release bridge-loan funds justified a late IRA rollover
A 57-year-old IRA owner used a distribution as temporary bridge financing for a new home and intended to return the money within 60 days. Permanent financing closed on the 57th day, and the funds…
PLR 200905035: Missing rollover notice justified extra time to move plan funds to an IRA
A 66-year-old factory worker retired and received a lump-sum distribution from an employer profit-sharing and 401(k) plan. The employer's human-resources representative presented no distribution…
PLR 200905034: Couple received more time to undo two ineligible Roth IRA conversions
A married couple prepared their own tax returns after one spouse converted a traditional IRA to a Roth IRA in two tax years. Their joint modified adjusted gross income exceeded the then-applicable…
TAM 200905033: Sponsored medical research preserved a charity's exemption and avoided unrelated business tax
A tax-exempt scientific charity conducted medical-imaging research under an agreement with a commercial sponsor. The charity designed the studies, did not test a marketable product, and published…
Determination 200905032: Private foundation's high-school scholarship procedures received advance approval
A private foundation proposed up to 45 scholarships for local high-school seniors based on academic achievement, financial need, and potential to succeed in their chosen field. Applicants had to…
PLR 200905031: University and charitable trust could share endowment investments without unrelated business income
A tax-exempt university was both trustee and sole charitable remainder beneficiary of a charitable remainder unitrust. It proposed letting the trust invest in the university's diversified endowment…
PLR 200905030: University and charitable trust could share endowment investments without unrelated business income
A tax-exempt university was both trustee and sole charitable remainder beneficiary of a charitable remainder unitrust. It proposed letting the trust invest in the university's diversified endowment…
Determination 200905029: Italian social club was denied section 501(c)(3) exemption
An Italian cultural club applied for recognition as a section 501(c)(3) charitable and educational organization. Its members had exclusive daily use of a snack bar, its monthly meetings were closed…
Determination 200905028: Fishing camp was denied religious tax exemption
A nonprofit sought section 501(c)(3) recognition for week-long Christian-oriented fishing camps. Campers spent most of their time fishing, while optional religious sessions occupied about 16 percent…
PLR 200905027: Trust received more time to elect an earlier-year charitable deduction
A revocable trust became irrevocable when its trustor died and made distributions to a charitable foundation in the following two tax years. It claimed its second-year distributions as charitable…
PLR 200905026: Foreign entity received more time to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes from a specified effective date. Its default classification was an association taxable as a corporation,…
PLR 200905025: Foreign entity received more time to elect disregarded status
A foreign eligible entity with limited liability was owned by a single owner through two wholly owned disregarded entities. It intended to be treated as a disregarded entity for federal tax purposes…
PLR 200905024: Company received late S corporation election relief
A company and its shareholders intended the company to be an S corporation from a specified date, but Form 2553 was not timely filed. They nevertheless reported income consistently with the intended…
PLR 200905023: Single-owner company received late S corporation election relief
A corporation with one shareholder intended to be an S corporation from a specified date but did not timely file Form 2553. The IRS found reasonable cause for the missed election and concluded that…
PLR 200905022: LLC could change to partnership status within the 60-month limit
A domestic LLC had elected association status and wanted to elect partnership classification less than 60 months later. A new investor agreed to buy 51 percent of the LLC, conditioned on a favorable…
PLR 200905021: Parent received more time to elect recognition of a subsidiary stock loss
A corporate parent represented that its investment in a consolidated subsidiary became entirely worthless. It failed to include the regulatory statement needed to elect recognition of some or all of…
PLR 200905020: Runoff life insurer could join a life-nonlife consolidated group
A consolidated group acquired a life insurance company that had stopped issuing new policies but expected to spend several more years running off its existing policies. The group wanted to include…
PLR 200905019: Missed ESBT election did not end corporation's S status
A grantor trust held stock in an S corporation when its deemed owner died. The trust remained an eligible shareholder for two years after the death and then qualified as an electing small business…
PLR 200905018: Joint-venture split-off qualified as a Type D reorganization with distributing-company gain
Two shareholder groups proposed separating portions of a joint venture after differing business philosophies harmed the venture. The plan would move one active business into a newly formed…
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.