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 200826018: Foreign entity gets extension for partnership classification election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes but missed the Form 8832 filing deadline through an oversight. The IRS concluded that the requirements for…
PLR 200826017: Foreign entity receives late disregarded entity election relief
A foreign entity planned to elect classification as an entity disregarded from its owner for U.S. federal tax purposes. An oversight delayed its Form 8832 filing. The IRS found the standards for…
PLR 200826016: Late partnership classification election gets 60 day extension
A foreign entity intended to elect partnership classification for U.S. federal tax purposes but missed the Form 8832 deadline through an oversight. The IRS found that the entity met the requirements…
PLR 200826015: REIT gets extension to elect prior year treatment for later paid dividends
A trust that had elected real estate investment trust status intended to treat dividends declared and paid after a tax year's close as paid in the prior year under section 858. Its accounting firm…
PLR 200826014: Foreign entity gets time to elect disregarded status
A foreign entity represented that it was eligible to elect classification as an entity disregarded from its owner. It intended that treatment from a specified date but did not file Form 8832 on…
PLR 200826013: Foreign entity receives extension for disregarded status election
A foreign entity represented that it could elect to be treated as disregarded from its owner for U.S. federal tax purposes. It intended that treatment from a specified date but failed to file Form…
PLR 200826012: Foreign entity may file late disregarded status election
A foreign entity represented that it was eligible to elect treatment as an entity disregarded from its owner. It planned for that classification to begin on a specified date but failed to file Form…
PLR 200826011: Integrated redevelopment avoids tax exempt use property classification
A partnership was rehabilitating a historic building for government use as part of a larger development with two other buildings. Its government lease was a disqualified lease under section 168(h),…
PLR 200826010: Couple may make late election to group rental real estate interests
A married couple said they qualified under the real estate professional rules but filed a joint return without electing to treat all rental real estate interests as one activity. Their tax preparer…
PLR 200826009: Sale of partnership interests does not trigger life insurance transfer for value rule
A partnership planned to buy options tied to future appreciation in homeowners' residences and life insurance policies on the homeowners to manage the risk that a homeowner might die before…
PLR 200826008: Minor beneficiary's inherited IRA may move to grantor trust without immediate income
A minor inherited a share of a parent's IRA, and the child's conservator proposed moving that share into a court approved trust for the child's benefit. The IRS concluded that the trust would be…
PLR 200826007: Inadvertent S election termination cured through trust elections and amended returns
An S corporation's trust shareholder became ineligible after the two year period following its owner's death, and elections for that trust and three successor trusts to be electing small business…
CCA 200826006: Retailer cannot reduce sales for estimated unpaid cash rebates
A retailer offered customers cash rebates after charging the full purchase price, then reduced its gross receipts by an estimate of rebates it expected to pay. Chief Counsel advised that this…
PLR 200826005: Fractional interests in five rental properties are real estate interests, not entity interests
Two unrelated sets of affiliates each held half interests in five rental properties under tenancy in common agreements. They sought to know whether the fractional interests would be treated as…
CCA 200826004: Rebates reduce operating companies' merchandise cost under step transaction doctrine
Operating companies paid suppliers list prices through a centralized purchasing system, then received back the difference between list price and negotiated discount price. Chief Counsel advised…
PLR 200826003: Late filing of stock amendment does not undo S corporation and QSub treatment
An S corporation issued nonvoting shares but failed to file the needed amendment to its articles of incorporation until later. State law left unclear whether the unauthorized shares had distribution…
PLR 200826002: LLC receives late corporation classification election relief
An LLC intended to elect classification as an association taxable as a corporation from its formation date but inadvertently missed the Form 8832 filing deadline. The IRS concluded that the…
PLR 200826001: Acquirer gets time to waive consolidated net operating loss carryback
An acquiring company succeeded to a consolidated group whose short tax year produced a net operating loss. It intended to elect to waive the group's carryback period but failed to file a valid…
PLR 200825055: IRS extends a pension funding waiver condition to April 7
A company in chapter 11 bankruptcy asked the IRS to modify a condition of an existing minimum funding waiver for its hourly employees' pension plan. The condition concerned when its reorganization…
PLR 200825054: IRA rollover deadline waived after an account posting error
A taxpayer sent a distribution from one IRA to an investment company with written instructions to deposit it in her IRA. The company posted the check to her non-IRA account instead, and she…
PLR 200825053: IRS modifies conditions on a salaried pension plan funding waiver
A company in chapter 11 bankruptcy asked the IRS to modify two conditions of an existing minimum funding waiver for its salaried employees' pension plan. The IRS approved a replacement letter of…
PLR 200825052: IRS modifies conditions on an hourly pension plan funding waiver
A company in chapter 11 bankruptcy asked the IRS to modify two conditions of an existing minimum funding waiver for its hourly employees' pension plan. The IRS approved replacing a letter of credit…
Determination 200825051: IRS denies exemption to a real estate donation facilitator
An organization sought section 501(c)(3) exemption for a program that would accept donated real estate, arrange for its maintenance and sale, and pass the net proceeds to charities chosen by donors.…
PLR 200825050: IRS approves foundation stock restructuring under excess holdings rules
A private foundation inherited full ownership of several companies and sought to reduce its voting control before an extended holding period expired. It proposed creating senior and junior stock,…
PLR 200825049: Awards for past achievements qualify as foundation distributions
A private operating foundation proposed cash awards recognizing individuals' past charitable, scientific, educational, or literary achievements. Recipients would be selected from the public through…
Determination 200825048: IRS revokes social club exemption over investment income
The IRS revoked a social club's exemption under section 501(c)(7), effective on a redacted July 1 date. Its examination report found investment income above 35% of the club's gross receipts and no…
Determination 200825047: IRS denies exemption to a debt management service
An organization sought section 501(c)(3) exemption for debt management and debt resolution programs. It described a mission of financial education, but the IRS found no substantial educational…
Determination 200825046: IRS revokes ballet group's exemption over bingo operations
A nonprofit ballet organization ran bingo games through a promoter to raise funds. The IRS found that bingo had become a substantial activity, accounting for 73% of gross income in one examined year…
CCA 200825045: No Form 1099-C for a military lease termination charge that cannot be imposed
An IRS office asked whether a motor vehicle lessor must issue Form 1099-C when a servicemember ends a lease under the Servicemembers Civil Relief Act. That law bars the lessor from imposing an early…
CCA 200825044: Combining vehicle inventory pools under the LIFO method
Chief Counsel explained how a vehicle reseller using dollar value LIFO can combine separate car and light truck inventory pools under Revenue Procedure 2008-23. The advice covers pools with the same…
CCA 200825043: Reduced employment tax rates after a worker classification determination
Chief Counsel addressed an employer that reclassifies a worker as an employee after receiving an IRS worker status determination. If the employer meets section 3509's conditions, it may use that…
CCA 200825042: Business ceased to be a railroad retirement tax employer
The Railroad Retirement Board advised the IRS that a business had ceased being an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. After reviewing the Board's…
CCA 200825041: Business became a railroad retirement tax employer
The Railroad Retirement Board told the IRS that a business had become an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. After reviewing the Board's opinion…
CCA 200825040: Railroad employer status ended with compensated service
The Railroad Retirement Board reported that a business's status as a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act had ended. IRS counsel reviewed…
CCA 200825039: IRS cannot determine a railroad employer's status from the record
The Railroad Retirement Board reported that a business had ceased being a covered employer under railroad retirement and unemployment insurance laws. IRS counsel could not determine whether an…
CCA 200825038: Railroad retirement tax employer status ended with operations
The Railroad Retirement Board advised the IRS that a business had ceased being a covered employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act. IRS counsel reviewed…
PLR 200825037: Family members may disclaim interests in a trust created before 1942
A trust created before October 22, 1942 gave its beneficiary a general power of appointment over trust interests. The beneficiary died without exercising that power, and family members who succeeded…
PLR 200825036: Corporate split into two businesses qualifies for tax free treatment
Shareholders of a business disagreed over its management and proposed dividing it into two corporations. The existing corporation would transfer roughly half of its operating assets to each new…
PLR 200825035: Late S corporation election accepted for reasonable cause
A corporation intended to elect S corporation status from its incorporation date but did not file Form 2553 on time. The IRS found reasonable cause for the missed deadline and granted relief under…
PLR 200825034: Hotel manager qualifies as an eligible independent contractor for a REIT
A real estate investment trust leased hotels to its taxable REIT subsidiary, which hired a management company owned by the REIT's chairman and chief executive. The IRS examined whether the manager…
PLR 200825033: Active commercial property rents are not passive investment income
An S corporation with accumulated earnings and profits owned several commercial rental properties. It said it maintained and repaired the properties, found and screened tenants, and oversaw leasing,…
PLR 200825032: Late estate return preserves QTIP elections and automatic GST allocation
An estate filed its first Form 706 after the extended due date. The return elected qualified terminable interest property treatment for marital trusts and made a reverse QTIP election for one trust.…
PLR 200825031: Business separation receives F reorganization and distribution rulings
A foreign parent group proposed separating two businesses through a new holding company, a distribution of controlled company shares, and a new corporation. The IRS ruled that inserting the holding…
PLR 200825030: IRS grants relief for a late S corporation election
A corporation intended to elect S corporation status effective on its incorporation date, but did not file Form 2553 on time. The IRS found reasonable cause for the missed deadline under section…
PLR 200825029: Possible IRA share transfer does not end S corporation status
Shares in an S corporation may have been transferred to an individual retirement account, which was an ineligible shareholder. The company and participants did not know the transfer could terminate…
PLR 200825028: Foreign entity receives more time to elect disregarded status
A foreign entity intended to be treated as disregarded from its formation date but inadvertently missed the Form 8832 filing deadline. It requested an extension under the tax election relief…
PLR 200825027: Foreign entity receives more time to elect disregarded status
A foreign entity intended to be treated as disregarded from its formation date but inadvertently missed the Form 8832 filing deadline. It requested an extension under the tax election relief…
PLR 200825026: Foreign entity receives more time to elect disregarded status
A foreign entity intended to be treated as disregarded from its formation date but inadvertently missed the Form 8832 filing deadline. It requested an extension under the tax election relief…
PLR 200825025: Foreign entity receives more time to elect disregarded status
A foreign entity intended to be treated as disregarded from its formation date but inadvertently missed the Form 8832 filing deadline. It requested an extension under the tax election relief…
PLR 200825024: Managed rental property income avoids S corporation passive income rule
A corporation planning an S election owned two commercial rental properties and one residential rental property. Through employees or contractors, it maintained and repaired the buildings and…
PLR 200825023: Rents from six managed commercial properties are not passive investment income
A corporation planning to elect S status owned six commercial properties leased to tenants. It said employees or contractors maintained and repaired the buildings and grounds, and it incurred…
PLR 200825022: Bankruptcy liquidating trust may extend its term by one year
A liquidating trust established under a Chapter 11 bankruptcy plan could not finish selling and distributing its assets within its original four year term because of developments the trustee said…
PLR 200825021: Domestic entity gets more time to elect corporate classification
A domestic eligible entity intended to elect treatment as an association taxable as a corporation but inadvertently missed the Form 8832 deadline. It requested discretionary election relief under…
PLR 200825020: Domestic entity gets more time to elect corporate classification
A domestic eligible entity intended to elect treatment as an association taxable as a corporation but inadvertently missed the Form 8832 deadline. It requested discretionary election relief under…
PLR 200825019: Late disregarded entity election allowed for a foreign company
A foreign eligible entity with one owner intended to elect disregarded entity treatment from its formation date. Because its owner had limited liability, that classification required an election.…
PLR 200825018: Missing trust elections receive inadvertent S termination relief
Shareholders transferred S corporation shares to 22 trusts, but the beneficiaries had not filed qualified subchapter S trust elections. The IRS concluded that the first transfers terminated the…
PLR 200825017: Court reformation can correct charitable remainder trust drafting error
Donors intended to create a fixed percentage charitable remainder unitrust, but the document was drafted with net income makeup terms. The trustees had administered it as a fixed percentage trust…
PLR 200825016: Spouses get more time to allocate GST exemptions to a trust
A husband funded a trust for the couple's children and descendants, and the spouses elected to split the gift on their gift tax returns. Their accountant failed to allocate each spouse's generation…
PLR 200825015: LLC gets time to elect corporate tax treatment
A single member limited liability company intended to be taxed as a corporation from its formation date, but its Form 8832 election was filed late. The IRS found that the requirements for…
PLR 200825014: Court approved charity settlement qualifies for estate tax deduction
A will left an estate in trust for two charities, but the charities disputed how much each should receive and whether the trust terms were valid. They settled with court approval and no objection…
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.