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 200829019: Family trusts keep GST exemption after trustee revisions
Grantors created five family trusts before September 25, 1985, and represented that the trusts were irrevocable by that date with no later additions. The trustees proposed changes to trustee…
PLR 200829018: Trust administration changes keep GST exemption
Grantors created five family trusts before September 25, 1985, and represented that the trusts were irrevocable by that date with no later additions. The trustees proposed changes to trustee…
PLR 200829017: Revised trustee powers preserve GST exemption
Grantors created five family trusts before September 25, 1985, and represented that the trusts were irrevocable by that date with no later additions. The trustees proposed changes to trustee…
PLR 200829016: Court reformation does not disqualify charitable remainder trust
A trustee obtained a court order changing the terms of a net income makeup charitable remainder unitrust. The order removed a provision treating unpaid makeup amounts as a liability and specified…
PLR 200829015: Reformed trust terms preserve NIMCRUT status
A trustee obtained a court order changing the terms of a net income makeup charitable remainder unitrust. The order removed a provision treating unpaid makeup amounts as a liability and specified…
PLR 200829014: Nuclear plant owner receives revised decommissioning fund schedules
A nuclear plant owner asked the IRS for a deduction schedule for a special transfer to its decommissioning fund and a revised schedule of annual ruling amounts. The transfer would fund…
PLR 200829013: Fractional rental property interests are not business entity interests
Affiliates of two ownership groups held seven rental properties as tenants in common, generally with a 50 percent interest on each side. Their agreements required both co-owners to approve major…
PLR 200829012: Three rental property coownerships are not business entities
Affiliates of two ownership groups held three rental properties as tenants in common, generally with a 50 percent interest on each side. Their agreements required both co-owners to approve major…
PLR 200829011: Sale of royalty payment rights produces ordinary income
An affiliate that owned product technology agreed to exchange its variable royalty receipts for fixed payments from another group company. That company then sold portions of its payment rights to…
PLR 200829010: Parent gets extension for section 338 election after stock purchase
A subsidiary bought all the stock of a foreign corporation, and its parent intended to make a section 338(g) election to treat the purchase as an asset acquisition. The election was not validly…
PLR 200829009: Late tax year election treated as timely filed
A taxpayer missed the deadline for Form 8716, which elected a September 30 tax year under section 444. It had engaged a qualified tax professional, filed its short period income tax return on time,…
PLR 200829008: Bonds for a public gas agency's working interest qualify as issued on behalf of its members
An agency formed and controlled by members represented to be political subdivisions bought a working interest in natural gas wells through its subsidiary. It planned to issue bonds to refinance the…
PLR 200829007: New facts do not disturb prior reverse acquisition ruling
A taxpayer had obtained an earlier ruling that its acquisition of a former parent was a reverse acquisition under the consolidated return regulations. It then supplied more facts about other stock…
PLR 200829006: S corporation election restored after shares went to an ineligible partnership
An S corporation's election terminated when its shares were transferred to a family limited partnership, an ineligible shareholder. The problem was found by new accountants, and the partnership…
PLR 200829005: Inadvertent second class of stock does not defeat S corporation election
A corporation filed an S corporation election even though its common and preferred shares had different preemptive rights. That gave it two classes of stock and made the election ineffective. An…
PLR 200829004: Foreign LLC gets more time to elect partnership classification
A limited liability company formed under foreign law inadvertently failed to file Form 8832 to elect partnership treatment from its formation date. It asked for more time under the regulations…
PLR 200829003: Late application to change tax year treated as timely
A taxpayer filed Form 1128 after the deadline for changing its tax year from September 30 to December 31. It soon sought relief for the late filing. The IRS found that the taxpayer had acted…
PLR 200829002: Manufacturer may change inventory cost method after subsidiary liquidation
A manufacturer liquidated a subsidiary and needed to determine a combined method for capitalizing production costs into inventory. It said its existing method, though the principal method under the…
PLR 200829001: Revised funding schedule approved for nuclear plant decommissioning
An investor-owned utility sought a revised schedule of allowable payments to a nuclear decommissioning fund after a utility commission changed its decommissioning cost determination. The utility…
PLR 200828038: Health care provider receives conditional pension funding waivers
A nonprofit health care provider sought to remove a condition from an earlier pension funding waiver and obtain another waiver. The plan had suffered large investment losses, and the provider…
PLR 200828037: Taxed contributions set the exclusion for a euro based pension annuity
An individual who had worked in another country and later became a U.S. resident asked how to tax a pension annuity paid in euros. The IRS included the individual's contributions from years when…
PLR 200828036: Employer stock treatment continues for pension shares after a corporate spin off
A company spun off a subsidiary, leaving shares of both companies in their employee stock ownership plans. The IRS ruled that former parent shares held by the subsidiary's plan would continue to…
PLR 200828035: Parent plan retains employer stock treatment for spin off shares
After a company spun off a subsidiary, its employee stock ownership plan held shares of both companies. The IRS ruled that the subsidiary shares received in the spin off would continue to count as…
PLR 200828034: IRA rollover deadline waived after a representative misappropriated the funds
An IRA owner withdrew funds from two accounts intending to roll them into another IRA. He sent the funds to a financial institution representative, who the owner said took them for personal use…
PLR 200828033: IRA rollover deadline waived after funds were misappropriated
An IRA owner withdrew funds intending to roll them into another IRA, then gave a check to a financial institution representative to arrange the investment. The owner asserted that the representative…
PLR 200828032: IRA rollover deadline waived after an intermediary kept the funds
An IRA owner withdrew money to roll it into another IRA and sent a check to a financial institution representative to establish the new account. The owner said the representative kept the money for…
PLR 200828031: IRA rollover deadline waived after a representative took the funds
An IRA owner withdrew money to roll it into another IRA and wrote a check to a financial institution representative to arrange the investment. The owner said the representative kept the funds for…
PLR 200828030: IRA rollover waiver granted after misappropriation, with distribution limit
An IRA owner withdrew funds to roll them into another IRA and wrote a check to a financial institution representative to arrange the rollover. She said the representative kept the funds for personal…
Determination 200828029: Affordable housing applicant denied charitable exemption
An organization sought section 501(c)(3) exemption for a plan to acquire and operate affordable housing, including manufactured home parks. The IRS determined that the organization had not shown it…
CCA 200828028: IRS may reconsider a denied refund claim without extending the suit deadline
The IRS denied a taxpayer's refund claim on the same day the taxpayer protested a proposed denial, unintentionally denying a chance to meet with Appeals. The taxpayer and the IRS wanted to…
CCA 200828027: Business no longer treated as a covered railroad employer
The Railroad Retirement Board advised the IRS that a business was no longer a covered employer under the Railroad Retirement Act and Railroad Unemployment Insurance Act. After reviewing the Board's…
PLR 200828026: Public retiree benefits trust income excluded from federal gross income
A public retirement system established a trust to help participating public employers pre fund health and welfare benefits for retirees and their families. The trust would receive employer…
PLR 200828025: Electricity and steam supplied by a REIT remain qualifying rent
A real estate investment trust planned to install a generating unit at an office property to supply electricity and steam to tenants and the building. Tenants would be billed as they had been for…
PLR 200828024: Foreign entity receives extension for classification election
An entity formed under foreign law inadvertently missed the deadline to file Form 8832 to elect its federal tax classification effective from its formation date. The IRS concluded that it met the…
PLR 200828023: Revocation of bond yield ruling limited to prospective effect
A corporation had an earlier ruling allowing single yield calculations for two bond issues under section 148. The IRS later revoked that ruling retroactively after deciding the regulation…
PLR 200828022: LLC receives more time to elect corporate tax classification
A domestic limited liability company owned equally by a domestic and a foreign corporation intended to elect taxation as a corporation but did not file Form 8832 on time. The IRS concluded that the…
PLR 200828021: Foreign entity gets more time to elect disregarded status
A foreign entity represented that it was eligible to elect treatment as a disregarded entity, but missed the Form 8832 filing deadline for its intended effective date. The IRS concluded that the…
PLR 200828020: LLC gets more time to change to disregarded tax status
A limited liability company had elected to be taxed as a corporation when it was formed. It was later eligible to elect treatment as an entity disregarded from its owner, but did not file Form 8832…
PLR 200828019: LLC may change classification within five years and file election late
A domestic entity elected corporate tax classification, then came under the indirect sole ownership of a foreign corporation that had held no interest when the earlier election took effect. The…
PLR 200828018: Late S corporation election can take effect from incorporation
A corporation intended to elect S corporation treatment from its incorporation date but failed to file Form 2553 on time. The IRS found reasonable cause for the late filing under section 1362(b)(5).…
PLR 200828017: Late S corporation election may take effect from incorporation
A corporation intended to elect S corporation treatment from its incorporation date but did not file Form 2553 on time. The IRS found reasonable cause for the late filing under section 1362(b)(5).…
PLR 200828016: New vesting restrictions on founders' shares do not create a section 83 transfer
Two founders held vested preferred shares in a company formed through a reincorporation. They converted most of those shares to common stock and later agreed to vesting restrictions on the common…
PLR 200828015: Late S corporation election may take effect from incorporation
A corporation intended to elect S corporation treatment from its incorporation date but did not file Form 2553 on time. The IRS found reasonable cause for the late filing under section 1362(b)(5).…
PLR 200828014: Late S corporation election may take effect from incorporation
A corporation intended to elect S corporation treatment from its incorporation date but did not file Form 2553 on time. The IRS found reasonable cause for the late filing under section 1362(b)(5).…
PLR 200828013: Late S corporation election may take effect from incorporation
A corporation intended to elect S corporation treatment from its incorporation date but did not file Form 2553 on time. The IRS found reasonable cause for the late filing under section 1362(b)(5).…
PLR 200828012: Rescinded revocation lets S corporation treatment continue
A corporation filed a revocation of its S corporation election and later sought to rescind it. The IRS concluded that the revocation was rescinded and that S corporation treatment would continue…
PLR 200828011: Utility may deduct costs of ending burdensome power contracts, subject to limits
A utility sought to end power purchase and sales agreements that it said had become costly to perform. The IRS ruled that payments and transferred property used to escape the burdensome contracts…
PLR 200828010: Nuclear plant owner may fund previously excluded decommissioning costs
A nuclear plant owner asked for a deduction schedule for a special transfer to its decommissioning fund. The transfer would cover costs that could not be funded through deductible contributions…
PLR 200828009: Nuclear plant owner may fund previously excluded decommissioning costs
A nuclear plant owner asked for a deduction schedule for a special transfer to its decommissioning fund. The transfer would cover costs that could not be funded through deductible contributions…
PLR 200828008: Nuclear plant owner receives decommissioning transfer and annual funding schedules
A part owner of a nuclear plant requested two schedules for its decommissioning fund under section 468A. The IRS approved a special transfer to fund decommissioning costs that earlier law had…
PLR 200828007: Late S corporation election may take effect from incorporation
A corporation's sole shareholder intended to elect S corporation treatment from its incorporation date but did not file Form 2553 on time. The IRS found reasonable cause for the late filing under…
PLR 200828006: Revised nuclear decommissioning fund contribution schedule approved
A part owner of a nuclear plant asked the IRS to revise its schedule of annual payments to a decommissioning fund. The request concerned the share of the plant's costs under one utility commission's…
PLR 200828005: Revised nuclear decommissioning fund contribution schedule approved
A part owner of a nuclear plant asked the IRS to revise its schedule of annual payments to a decommissioning fund. The request concerned the share of the plant's costs under one utility commission's…
PLR 200828004: Revised nuclear decommissioning fund contribution schedule approved
A part owner of a nuclear plant asked the IRS to revise its schedule of annual payments to a decommissioning fund. The request concerned the share of the plant's costs under one utility commission's…
PLR 200828003: Late Form 1128 treated as timely for tax year change request
A taxpayer filed Form 1128 after the deadline to request a change from an October 31 to a December 31 tax year. The IRS found that the taxpayer acted reasonably and in good faith and that accepting…
PLR 200828002: Late S corporation election may be effective from incorporation
A corporation intended to elect S corporation treatment from its incorporation date but filed its election late. The IRS found reasonable cause for the missed deadline under section 1362(b)(5). It…
PLR 200828001: Revised decommissioning fund schedule includes two commissions' amounts
A utility sought a revised schedule of annual contributions to its nuclear plant decommissioning fund. One regulator had changed its decommissioning cost determination, and another regulator's…
Determination 200827041: Fee based ministry LLC denied tax exempt status
A single member LLC sought recognition as a section 501(c)(3) religious organization for chaplaincy and other ministerial services. It charged facilities for services at retirement homes and also…
Determination 200827040: Appeals revokes a business league's tax exemption
An organization appealed a proposed adverse action concerning its exemption under section 501(c)(6). The IRS Appeals office checked the box for revocation. The letter requires the organization to…
TAM 200827039: Split interest trust's stock is excluded from foundation holdings test
A private foundation held shares in two businesses, and a pre-1969 split interest trust also held large blocks of their stock. The IRS examined whether the trust was a disqualified person whose…
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.