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 200845032: Missed S election received reasonable-cause relief
A corporation intended to be treated as an S corporation from its incorporation date but did not timely file Form 2553. The IRS found reasonable cause for the missed deadline under § 1362(b)(5). It…
PLR 200845031: Reasonable cause preserved the intended S election date
A corporation intended to elect S corporation status from a specified effective date but did not timely file the proper election. The IRS found reasonable cause for the missed deadline under §…
PLR 200845030: Prior landfill-gas credit did not disqualify renewable bond project
A cooperative lender planned to finance additional generators using gas from a municipal-waste landfill for a cooperative electric borrower. The landfill owner had previously claimed…
PLR 200845029: Charity, not estate, would report inherited pension income
A decedent’s estate was the beneficiary of a defined benefit pension interest, and a charity was a residuary beneficiary under the will. The executor proposed assigning the pension interest to the…
PLR 200845028: Trust settlement preserved GST exemption without taxable gifts
An irrevocable trust created before September 25, 1985, contained conflicting provisions about a qualifying widow’s income interest and the trust’s termination. The beneficiaries and trustees…
PLR 200845027: S corporation split-off qualified as a tax-free reorganization
A closely held S corporation proposed transferring two businesses to a newly formed qualified Subchapter S subsidiary, then distributing all of the subsidiary’s stock in exchange for stock held by…
PLR 200845026: Pro rata S corporation spin-off qualified for nonrecognition
An S corporation owned a qualified Subchapter S subsidiary that operated a separate business. To separate the businesses’ risks and management, the parent proposed distributing the subsidiary’s…
PLR 200845025: Tribal elderly assistance payments qualified for general welfare exclusion
A federally recognized tribal government created an assistance program for needy elderly members and families displaced by a federal dam project. The program used part of the interest from a federal…
PLR 200845024: Foreign pension arrangement classified as a trust
A foreign entity was established to provide retirement, disability, and survivor benefits to covered employees and their relatives. An equally represented board of trustees managed contributions and…
PLR 200845023: Managed rental properties qualified for estate tax installments
A decedent wholly owned a company holding three rental properties, cash, securities, and an automobile. Before death, the decedent and the company’s resident managers actively operated two…
PLR 200845022: Foreign entity received 60 days to file classification election
A foreign eligible entity with one owner intended to be treated as a disregarded entity but may not have timely filed a properly executed Form 8832. It requested an extension to make the entity…
PLR 200845021: Foreign entity obtained late Form 8832 relief
A foreign eligible entity with one owner intended to be treated as a disregarded entity but may not have timely filed a properly executed Form 8832. It asked the IRS for additional time to make the…
PLR 200845020: Foreign entity received extension for disregarded status election
A foreign eligible entity intended to elect disregarded-entity status from a specified date, but its Form 8832 was not filed on time. Its default federal tax classification was an association…
PLR 200845019: Corporation received relief for late S election
A corporation’s shareholders intended to elect S corporation status from the date of incorporation, but the election was not filed on time. The IRS found that the corporation had established…
PLR 200845018: Late S corporation election treated as timely
A corporation’s shareholders intended to elect S corporation treatment from the incorporation date, but the election was filed late. The IRS concluded that the corporation had reasonable cause for…
PLR 200845017: S corporation received late QSub election relief for five subsidiaries
An S corporation intended to treat five wholly owned subsidiaries as qualified Subchapter S subsidiaries from their respective acquisition dates. It failed to file the required Forms 8869 because of…
PLR 200845016: Parent received late QSub election relief for two subsidiaries
An S corporation acquired all the stock of two subsidiaries from unrelated parties and intended to treat each as a qualified Subchapter S subsidiary from its acquisition date. Through inadvertence,…
PLR 200845015: Court-modified trust qualified as an S corporation shareholder
A married couple transferred community-property S corporation shares to an irrevocable trust that was intended to be a grantor trust. After both spouses died, a probate court modified the trust to…
PLR 200845014: Taxpayer received relief for late section 59(e) elections
A taxpayer failed to timely elect the optional ten-year write-off for certain tax-preference expenditures under § 59(e) for two taxable years. Based on the submitted facts and representations, the…
PLR 200845013: Commodity-linked note produced qualifying RIC income
A newly formed investment fund planned to elect regulated investment company status and invest in a note whose payout tracked a commodity-related index. The note could be redeemed early, would…
PLR 200845012: Foreign entity obtained late partnership classification relief
A foreign eligible entity with more than one owner intended to elect partnership treatment from its formation date. It inadvertently failed to file Form 8832 on time. Based on the submitted…
PLR 200845011: Late Form 8832 partnership election received relief
A foreign eligible entity with multiple owners intended to be classified as a partnership from its formation date. It inadvertently failed to file the required Form 8832 by the deadline. Based on…
PLR 200845010: Foreign partnership election received 60-day extension
A foreign eligible entity with more than one owner intended to elect partnership classification from the date it was formed. The entity inadvertently missed the deadline for filing Form 8832. Based…
PLR 200845009: Late foreign partnership election was allowed
A foreign eligible entity with multiple owners intended to elect partnership treatment from its formation date but inadvertently failed to file Form 8832 on time. It sought discretionary relief…
PLR 200845008: Wind project qualified for renewable electricity credit
A taxable rural electric cooperative planned to create a wholly owned corporation to build and operate wind turbines, buy all of their output, and resell the power through its cooperative system.…
PLR 200845007: RIC had to deduct dividends when applying charitable contribution limit
A regulated investment company asked to calculate the corporate charitable-contribution percentage limit using taxable income before its dividends-paid deduction. The IRS rejected that position.…
PLR 200845006: Apartment rents were not passive investment income for S corporation
An S corporation owned two rental properties and employed workers to operate them. It provided tenants with maintenance, repairs, pest control, security, common-area services, landscaping, laundry…
PLR 200845005: Foreign entity received late disregarded-entity election relief
A foreign eligible entity intended to be classified as a disregarded entity from a specified date. Its default status was an association taxable as a corporation, and it did not file Form 8832 by…
PLR 200845004: Disregarded-entity election received late-filing relief
A foreign eligible entity intended to be treated as a disregarded entity from a specified date, rather than under its default corporate classification. It did not file the necessary Form 8832 on…
PLR 200845003: Trust errors did not end corporation’s S status
S corporation stock remained in a former grantor trust beyond the two-year period following the owner’s death, making the trust an ineligible shareholder. The stock later moved to a marital trust,…
PLR 200845002: Actively managed property rents were not passive S corporation income
A corporation planning an S election owned rental properties and provided extensive services to their tenants. Its work included recruiting tenants, negotiating leases, marketing units, arranging…
PLR 200845001: Corporation received 60 days to complete late S election
A corporation intended to elect S corporation treatment from a specified date but did not file Form 2553 on time. The IRS concluded that it had established reasonable cause for missing the election…
PLR 200844033: Foundation scholarship procedures received advance approval
A private foundation proposed an annual scholarship program for students with strong or improving academic records and financial need. A nonprofit corporation would administer applications and…
PLR 200844032: Science scholarship procedures received advance approval
A private foundation proposed scholarships for qualifying state high school graduates who were completing specified science or engineering bachelor’s degrees. Its directors would rank eligible…
Other 200844031: Exempt status revoked after filing and information failures
The IRS revoked an organization’s § 501(c)(3) tax exemption because it stopped filing required returns and did not provide information about its finances or activities. The examination report says…
Other 200844030: Down payment assistance program lost exempt status
The IRS revoked a housing organization’s § 501(c)(3) exemption retroactively because its down payment assistance program served substantial commercial and private interests. The program gave buyers…
Other 200844029: Trust consulting business and private benefits caused revocation
The IRS revoked a school organization’s § 501(c)(3) exemption after it failed to conduct the educational programs described in its exemption application. Instead, the organization held free…
Other 200844028: Veterans organization lost exemption after failing to file Form 990
The IRS retroactively revoked a veterans organization’s exemption under § 501(c)(19) after it failed to file a required Form 990 or respond to IRS correspondence. Sections 6001 and 6033 require…
Other 200844027: Educational organization lost exemption after ceasing operations
The IRS revoked an educational organization’s § 501(c)(3) exemption after it stopped operating. The organization had been formed to retrain economically disadvantaged people and meet their…
Other 200844026: Exemption revoked after repeated failures to provide records
The IRS revoked an organization’s § 501(c)(3) exemption after it repeatedly failed to provide information needed to examine its Form 990. The IRS granted an extension after hearing from the…
Other 200844025: Member-service activity and inadequate records caused revocation
The IRS revoked a business league’s § 501(c)(6) exemption after finding that it did not conduct an exempt-purpose activity during the examined years. Its exemption had been conditioned on ending a…
Other 200844024: Exemption revoked after records were not provided
The IRS revoked an organization’s § 501(c)(3) exemption after it did not provide records requested for examinations of two Forms 990. Sections 6001 and 6033 require exempt organizations to keep…
Other 200844023: Fraternal society lost exemption after reporting failures
The IRS revoked a fraternal beneficiary society’s § 501(c)(8) exemption after it failed to file Form 990 or provide requested examination information. The parent organization could no longer locate…
Other 200844022: Supporting organization lost exemption for founder benefits
The IRS revoked a supporting organization’s § 501(c)(3) exemption back to its inception after finding that it served its founders’ private interests rather than an exclusively charitable purpose.…
Other 200844021: Charity lost exemption for insider cash payments and missing records
The IRS revoked a § 501(c)(3) organization’s exemption after finding repeated private inurement, missing returns, and inadequate records. The organization operated a school for children in a…
Other 200844020: Seller-funded down payment program lost exemption
The IRS revoked a nonprofit’s § 501(c)(3) exemption because its down payment assistance program operated like a commercial home-sale facilitator and conferred substantial private benefits. The…
Other 200844019: Public charity lost exemption after ignoring IRS information requests
The IRS revoked a public charity’s § 501(c)(3) exemption after it failed to provide information about its finances, activities, and credit counseling work. The organization did not respond to IRS…
Other 200844018: Organization lost exemption after withholding records and returns
The IRS revoked an organization’s § 501(c)(3) exemption because it filed no annual returns for years and did not provide enough information to verify its exempt operations. The organization had been…
Other 200844017: Fraternal subordinate lost exemption for unfiled Forms 990
The IRS revoked a domestic fraternal subordinate organization’s § 501(c)(10) exemption and removed it from its parent’s group ruling because it stopped filing Form 990. During the examination, the…
PLR 200844016: Foreign entity received extra time for disregarded status election
A foreign eligible entity intended to elect disregarded-entity status effective on a specified date but inadvertently failed to file Form 8832 on time. The entity represented that it had one owner…
CCA 200844015: Settlement terms, not dismissal order, fixed debt discharge date
An S corporation sought to treat debt as discharged before October 11, 2001, so its shareholders could rely on the basis rule from Gitlitz v. Commissioner before Congress changed § 108(d)(7)(A). The…
CCA 200844014: Railroad line purchaser became a railroad tax employer
The Railroad Retirement Board advised the IRS that a redacted business became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act on a specified effective date.…
CCA 200844013: Business was not a covered railroad tax employer
The Railroad Retirement Board advised the IRS that a redacted business was not a covered rail carrier under the Railroad Retirement Act or the Railroad Unemployment Insurance Act. The IRS reviewed…
CCA 200844012: Business was not a railroad tax employer during the reviewed period
The Railroad Retirement Board advised the IRS that a redacted business was not a covered employer under the Railroad Retirement Act or the Railroad Unemployment Insurance Act during a specified…
CCA 200844011: Foreign insurance pool premiums were subject to excise tax
A foreign-incorporated captive insurer that elected domestic treatment under § 953(d) joined an insurance pool organized in the same foreign country. The captive ceded smaller claims to the pool,…
PLR 200844010: Terminating one divided QTIP trust did not affect the others
A QTIP marital trust was to be divided into five equal settlement trusts after family litigation, with each child the presumptive remainder beneficiary of one trust. One child’s trust would then…
PLR 200844009: Foreign entity received extra time for partnership election
A foreign eligible entity intended to be classified as a partnership for federal tax purposes from its formation date but inadvertently failed to file Form 8832 on time. An eligible entity with at…
PLR 200844008: Landfill gas project remained eligible for clean energy bonds
A tax-exempt finance cooperative received an allocation of clean renewable energy bond authority for an electric cooperative’s landfill gas generation project. The project added generating units to…
PLR 200844007: Corporation received 60 days to make late S election
A corporation’s sole shareholder intended the company to be an S corporation from its incorporation date, but Form 2553 was not filed on time. Section 1362(b)(5) lets the IRS treat a late S election…
PLR 200844006: Foreign subsidiary received extra time for disregarded status election
A taxpayer acquired a foreign company through tiered disregarded entities, and the acquired company owned several foreign limited-company subsidiaries. The taxpayer intended those subsidiaries to…
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.