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 200837026: S corporation received 60 days to make a late QSub election
An S corporation intended its wholly owned subsidiary to be treated as a qualified subchapter S subsidiary, or QSub, from the same redacted date as its S election. It failed to file Form 8869 on…
PLR 200837025: Corporation received relief for a late S election
A corporation's shareholders intended S corporation status to begin on the corporation's redacted formation date, but the election was not filed on time. The corporation requested late-election…
PLR 200837024: Executive pay limit did not apply to partnership compensation
A publicly traded real estate investment trust owned a large interest in a publicly traded operating partnership. Some executives worked for both entities, but devoted most of their services to the…
PLR 200837023: IRS approved an initial nuclear decommissioning fund schedule
A utility requested its initial schedule of deductible payments to a nuclear decommissioning reserve fund. A public utility commission had not included decommissioning costs in rates, so the…
PLR 200837022: Late S election was treated as timely for the intended date
A corporation's shareholder intended the company to be treated as an S corporation from a redacted date, but the election was not filed on time. The company requested relief under section…
PLR 200837021: Loss corporation received 90 days for a closing-of-the-books election
A corporation underwent an ownership change but failed to make the section 382 closing-of-the-books election by its return deadline. It requested an extension after relying on tax professionals who…
PLR 200837020: Consolidated loss group received late closing-of-the-books relief
The parent of a consolidated loss group missed the deadline for a section 382 closing-of-the-books election after an ownership change. It requested relief before the IRS discovered the omission and…
PLR 200837019: IRS allowed a late section 382 book-closing election
A consolidated group's common parent failed to make a closing-of-the-books election for the year of a section 382 ownership change. The parent sought relief before the IRS found the error and showed…
PLR 200837018: Parent obtained 90 days for a late section 382 election
A consolidated group's parent missed the regulatory deadline to elect a closing of the books on the date of a section 382 ownership change. The parent applied for relief before the IRS discovered…
PLR 200837017: Consolidated group could make its book-closing election late
A common parent failed to timely elect to close its consolidated group's books on a section 382 ownership-change date. It sought an extension before IRS discovery and showed that it had relied on…
PLR 200837016: Bond issuer could rely permanently on an earlier IRS ruling
A corporation asked to continue relying permanently on conclusions in an earlier ruling about future tax-exempt bond issuances. Since the prior rulings, the governing statute had shifted emergency…
PLR 200837015: Foreign entity received 60 days for a late partnership election
A foreign eligible entity intended to elect partnership classification for federal tax purposes from a redacted date. Form 8832 was not filed on time because of inadvertence. The IRS concluded that…
PLR 200837014: Utility could use its revised decommissioning schedule without an old cap
A utility asked whether it could continue relying on earlier revised schedules for payments to a nuclear decommissioning reserve fund. Those schedules had limited qualifying payments to the lesser…
PLR 200837013: Revised decommissioning schedule no longer carried the former cap
A utility asked to rely on a previously revised nuclear decommissioning fund schedule without a limitation carried over from earlier law. The original schedule capped qualifying payments at the…
PLR 200837012: IRS approved special transfers and a revised decommissioning schedule
A utility requested a revised schedule of annual payments to its nuclear decommissioning fund and deduction schedules for five planned special transfers. The special transfers would fund…
PLR 200837011: LLC received relief for late corporate-classification and S elections
A single-owner limited liability company intended to be treated as an S corporation from its formation date but did not timely file either Form 8832 or Form 2553. It requested relief for both the…
PLR 200837010: LLC received an extension for a late partnership classification election
A limited liability company intended to be classified as a partnership from its redacted formation date but did not timely file Form 8832. It requested an extension under the regulatory-election…
PLR 200837009: Parent received 60 days for its subsidiary's late QSub election
An S corporation intended its wholly owned subsidiary to be a qualified subchapter S subsidiary from the parent's S election date. The parent did not file the QSub election on time and requested…
PLR 200837008: S corporation obtained relief for an untimely QSub filing
An S corporation wanted its wholly owned subsidiary treated as a QSub beginning on the parent's S election date but missed the filing deadline. It requested an extension under the…
PLR 200837007: Corporation obtained reasonable-cause relief for a late S election
A corporation intended S corporation status from its redacted incorporation date but did not file the election on time. It requested relief under section 1362(b)(5). The IRS found reasonable cause…
PLR 200837006: Foreign entity received late disregarded-entity election relief
A foreign entity was formed to hold its sole owner's interest in a private investment fund. It intended to be disregarded as separate from that owner from a redacted formation date but failed to…
PLR 200837005: Taxpayer received more time to document success-based acquisition fees
A corporation succeeded to a taxpayer in a merger and relied on advisers who mistakenly treated the transaction as a stock acquisition when calculating the taxpayer's return deadline. A second…
PLR 200837004: Housing authority was a political subdivision and its nonprofit's income was excluded
A city-created housing authority asked whether it was a political subdivision for section 103 and whether its nonprofit corporation's income was excluded under section 115(1). State law gave the…
PLR 200837003: Foreign entity received relief to correct its corporate election date
A U.S. parent acquired a foreign eligible entity and later transferred it to a wholly owned holding company. The parent intended the foreign entity to be treated as an association taxable as a…
PLR 200837002: Mandatory retiree health contributions were excluded from employees' income
A union established a trust that let bargaining units pre-fund retiree health coverage through mandatory salary reductions negotiated in collective bargaining agreements. Individual employees could…
PLR 200837001: Partnership received 60 days to make a late section 754 election
A partner sold its partnership interest, but the partnership inadvertently omitted a section 754 basis-adjustment election from its timely filed return for the transfer year. The partnership…
Other 200836046: IRS revoked a private foundation's exemption for missing returns and records
The IRS revoked the section 501(c)(3) exemption of an organization formed to provide educational and community programs for young people. After the organization failed to submit information at the…
Other 200836045: IRS revoked a daycare charity's exemption for founder inurement
The IRS revoked a daycare provider's section 501(c)(3) exemption because two founders operated it like a personally owned business. They used charity funds for personal home expenses, vehicles,…
Other 200836044: IRS revoked a missing-children charity's exemption for diversion of assets
The IRS revoked the exemption of an organization formed to help locate missing children. A state attorney general alleged that the organization conducted no meaningful charitable activity, solicited…
Other 200836043: Workers' compensation guaranty fund failed the insurance premium tests
A workers' compensation guaranty fund had been exempt as a small insurance company under section 501(c)(15). After the Pension Funding Equity Act of 2004, exemption generally required gross receipts…
Other 200836042: IRS revoked exemption for missing returns and inadequate records
The IRS revoked an organization's section 501(c)(3) exemption after it failed to file a requested Form 990 or explain why it was not filing. The organization also did not produce documents showing…
Other 200836041: Family-controlled benefit trust was denied VEBA exemption
A financial-services company created a benefit trust for five employees, three of whom belonged to the family that controlled the company and the trust. The family received all past benefits and was…
Other 200836040: IRS revoked a heritage club's exemption because it served members, not the public
The IRS revoked the section 501(c)(3) exemption of a membership organization devoted to clan and heritage activities. Its work included attending games, operating a festival booth and member store,…
Other 200836039: IRS revoked a child-care charity's exemption for private inurement
The IRS revoked the section 501(c)(3) exemption of an organization that provided child care for low-income families. The founder and executive director controlled the organization without an active…
Other 200836038: IRS revoked a small vehicle insurer's exemption after premium income fell below half of receipts
The IRS revoked the section 501(c)(15) exemption of a stock insurance company that had sold vehicle mechanical breakdown policies through related dealerships. The company stopped issuing policies…
Other 200836037: IRS revoked a homeowners association's charitable exemption
The IRS revoked the section 501(c)(3) exemption of an organization that had once provided municipal services but later operated as a homeowners association. After the municipality was annexed, the…
Other 200836036: IRS revoked a private foundation's exemption after illegal payments and unfiled returns
The IRS revoked the section 501(c)(3) exemption of a private nonoperating foundation that ran weekly bingo games to support rescue services. The examination report states that the organization made…
PLR 200836035: Surplus pension assets could fund a replacement plan, but not prepaid matching contributions
A nonprofit employer proposed transferring all surplus assets from a terminated defined benefit plan to an affiliated employer's ongoing 401(k) plan. The IRS ruled that the 401(k) plan qualified as…
PLR 200836034: Surplus pension assets could fund a replacement plan, but not prepaid matching contributions
An employer proposed transferring all surplus assets from a terminated defined benefit plan to its ongoing 401(k) plan. The IRS ruled that the 401(k) plan qualified as a replacement plan under…
Determination 200836033: Organization denied section 501(c)(4) status because campaign intervention was its primary activity
An organization applied for recognition as a tax-exempt social-welfare organization under section 501(c)(4). Its activities included precinct-level political organizing, voter guides, congressional…
PLR 200836032: Private foundation's memorial construction payments qualified as charitable distributions
A private foundation proposed paying an independent contractor to build a memorial on property owned by a government political subdivision. The government facility required sponsors to contract for…
Determination 200836031: Horse-racing operation denied section 501(c)(3) status despite planned charitable donations
A family-controlled organization planned to raise money through a thoroughbred racing team, horse sales, sponsorships, and racing purses, then donate part of its revenue to charities. The IRS found…
CCA 200836030: Joint-account survivors could face transferee liability because ownership passed at death
A taxpayer fully funded two joint brokerage accounts, each shared with a different joint tenant and carrying a right of survivorship. Chief Counsel explained that the law of the redacted state…
CCA 200836029: A disregarded entity could not certify away real-property withholding for its foreign owner
Chief Counsel addressed purchases of U.S. real property from domestic entities that had elected to be disregarded from their foreign owners. The disregarded entities had been giving buyers…
CCA 200836028: Redacted business was not an employer under the Railroad Retirement Tax Act
The Railroad Retirement Board gave the IRS its opinion that a redacted business was not an employer under the Railroad Retirement Act or the Railroad Unemployment Insurance Act. Chief Counsel…
CCA 200836027: Estate-tax interest during a section 6161 extension was nondeductible personal interest
An estate lacked liquid assets to pay its estate tax and received a hardship extension under section 6161 while it sold real property. Interest accrued during the extension, and the estate deducted…
CCA 200836026: Broker contracts controlled when an insurer's commission liability became fixed
An insurance company used independent brokers and paid commissions based on premiums charged to insured employees. For some policies, premiums were collected periodically through payroll deductions…
CCA 200836025: Product-liability judgment interest was deductible but not eligible for a 10-year carryback
A manufacturer paid product-liability judgments that included prejudgment and post-judgment interest, deducted the interest, and carried the amounts back ten years as specified liability losses.…
CCA 200836024: Same relinquished property could support linked reverse and forward like-kind exchanges
A taxpayer parked replacement property with an accommodation titleholder, then sold a more valuable relinquished property through a qualified intermediary. Part of the sale proceeds completed the…
PLR 200836023: Single-member LLC received 60 days to file its late corporate classification election
A parent organized a wholly owned limited liability company whose default federal tax status was a disregarded entity. The company intended to be treated as an association taxable as a corporation…
PLR 200836022: Nuclear decommissioning deduction was allocated by calendar days before ownership transfer
A nuclear power plant and its qualified decommissioning fund changed federal tax owners when a partnership terminated and became a disregarded entity. Applying the normal temporary-regulation…
PLR 200836021: Nuclear decommissioning deduction was allocated by calendar days before ownership transfer
A nuclear power plant and its qualified decommissioning fund changed federal tax owners when a partnership terminated and became a disregarded entity. Applying the normal temporary-regulation…
PLR 200836020: Foreign entity received 60 days to file its late disregarded-entity election
A foreign eligible entity had a default federal classification as an association taxable as a corporation. It intended to be treated as a disregarded entity from a specified date but did not timely…
PLR 200836019: Structured settlement payments are taxable only when received
An employee settled wage and non-wage claims against her employer. The non-wage portion would be paid on a fixed schedule through an assignment company, and the employee could not accelerate,…
PLR 200836018: Nuclear plant owner received revised funding and deduction schedules
A utility that owned part of a nuclear power plant asked the IRS to revise the annual contribution limits for its qualified nuclear decommissioning fund. It also sought deduction schedules for three…
PLR 200836017: Five nuclear decommissioning transfers and revised funding schedule approved
A utility that owned part of a nuclear power plant asked the IRS to revise the annual contribution limits for its qualified nuclear decommissioning fund. It also sought deduction schedules for five…
PLR 200836016: Nuclear decommissioning transfer and revised funding schedule approved
A utility that owned part of a nuclear power plant asked the IRS to revise the annual contribution limits for its qualified nuclear decommissioning fund. It also sought a deduction schedule for a…
PLR 200836015: Corporation received relief for a late S corporation election
A corporation and its shareholder intended the corporation to be an S corporation from the date it was formed, but the election was not filed on time. The IRS found reasonable cause for the late…
PLR 200836014: Perpetual forest easement qualified as a conservation contribution
Two related companies proposed to grant a perpetual conservation easement over a large forest property to a qualified land-conservation organization. The easement protected endangered bird habitat,…
PLR 200836013: Corporation received 60 days to file its late S election
A corporation's shareholders intended it to be an S corporation from the date it was formed, but Form 2553 was not timely filed. The IRS found reasonable cause for the failure and granted relief…
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.