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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CCA 200821032: Equipment sale and leaseback deductions disallowed
A taxpayer claimed deductions after purportedly buying equipment and leasing it back to the seller through a complex financed transaction. Chief Counsel concluded that the taxpayer did not acquire…
PLR 200821031: Port bond proceeds could fund improvements to approved parcel
A port authority issued exempt facility bonds after publishing notice that proceeds would help buy two parcels for port expansion. It later decided to use remaining proceeds for demolition,…
PLR 200821030: Estate received more time for qualified domestic trust steps
An estate sought relief after its federal estate tax return omitted jointly held property from a qualified domestic trust election and the surviving spouse had not transferred certain inherited…
PLR 200821029: More time granted to post low income housing disposition bond
A taxpayer held an interest in a partnership that sold a low income housing building before its 15 year credit compliance period ended. The taxpayer missed the deadline to file Form 8693 and post a…
PLR 200821028: Late housing credit disposition bond filing allowed
A taxpayer held an interest in a partnership that sold a low income housing building before its 15 year credit compliance period ended. The taxpayer missed the deadline to file Form 8693 and post a…
PLR 200821027: Housing credit bond filing allowed after deadline
A taxpayer held an interest in a partnership that sold a low income housing building before its 15 year credit compliance period ended. The taxpayer missed the deadline to file Form 8693 and post a…
PLR 200821026: LLC received more time to elect corporate tax status
A limited liability company intended to be taxed as a corporation from its formation date but failed to file the required entity classification election on time. It asked the IRS for an extension…
PLR 200821025: Late election to deduct drilling costs allowed
A corporate group began oil and gas investments through subsidiaries but did not elect to deduct intangible drilling and development costs when it first incurred them. Its tax staff had not known…
PLR 200821024: Stock gifts to donor advised fund were not treated as donor sales
A shareholder gave and planned to give closely held stock to a donor advised fund. A trust of which the shareholder was trustee might later buy some of those shares from the charitable organization…
PLR 200821023: Late election to waive consolidated loss carryback allowed
A consolidated corporate group intended to waive the carryback period for a consolidated net operating loss but did not file a valid election with its return. The parent sought relief after…
PLR 200821022: Post conversion mineral sales were not built in gains
A mining company planned to elect S corporation status while owning properties containing mineral reserves. It asked whether selling minerals mined and processed after the conversion would trigger…
PLR 200821021: Power sales did not qualify as natural resource income
A partnership planning a public offering expected to buy power plants fueled by geothermal steam, natural gas, timber derived wood chips, refined oil products, and coal. It asked whether sales of…
PLR 200821020: Domestic REIT subsidiaries could apply foreign currency test
A parent formed two domestic subsidiaries to hold foreign loans and real estate, each operating and keeping books in a different foreign currency. The subsidiaries intended to qualify as real estate…
PLR 200821019: Required escrows qualified as settlement funds and payments were deductible
A manufacturer that was not a defendant in an earlier consolidated lawsuit was required by governmental authorities to make annual deposits into separate escrow accounts. The accounts were meant to…
PLR 200821018: Three subsidiary stock distributions received specified tax treatment
A corporate parent proposed three stock distributions within its consolidated group to place operating businesses in a simpler ownership structure. The IRS ruled that neither the distributing…
PLR 200821017: Foreign entity received late disregarded entity election relief
A foreign entity wholly owned by one company was eligible to elect its U.S. federal tax classification. Its default classification was as a corporation, but it intended to be treated as a…
PLR 200821016: Acquired foreign entity received late classification election relief
A company acquired a foreign entity eligible to elect its U.S. federal tax classification. The entity was wholly owned and defaulted to corporate tax status, but it intended to be treated as a…
PLR 200821015: Foreign entity could file a late disregarded entity election
A foreign entity wholly owned by one company was eligible to elect its U.S. federal tax classification. Its default classification was as a corporation, but it intended to be treated as a…
PLR 200821014: Late disregarded entity election granted for foreign company
A foreign entity wholly owned by one company was eligible to elect its U.S. federal tax classification. Its default classification was as a corporation, but it intended to be treated as a…
PLR 200821013: Limited trust power preserved GST exemption for most property
A beneficiary of an irrevocable trust created before September 25, 1985, proposed to use a limited power of appointment to change how trust property would pass among family members. The IRS ruled…
PLR 200821012: Foreign entity's late classification election granted with return amendments
A foreign entity eligible to choose its U.S. tax classification missed the deadline to elect disregarded entity treatment from its formation date. The IRS granted it 60 days from the letter to file…
PLR 200821011: Late foreign entity election required consistent amended returns
A foreign entity eligible to choose its U.S. tax classification missed the deadline to elect disregarded entity treatment from its formation date. The IRS granted it 60 days from the letter to file…
PLR 200821010: Foreign entity election extension included amended return condition
A foreign entity eligible to choose its U.S. tax classification missed the deadline to elect disregarded entity treatment from a redacted effective date. The IRS granted it 60 days from the letter…
PLR 200821009: Foreign company granted time for disregarded entity election
A foreign entity wholly owned by one company was eligible to elect its U.S. federal tax classification. Its default classification was as a corporation, but it intended to be treated as a…
PLR 200821008: Business trust received time to elect corporate classification
A business trust had filed tax returns as though it had elected to be taxed as a corporation, but it had not filed the required entity classification election. It asked for more time after learning…
PLR 200821007: Retroactive qualified electing fund elections allowed
A taxpayer's foreign company held interests in two other foreign companies that a later accountant identified as passive foreign investment companies. The taxpayer had relied on an earlier tax…
PLR 200821006: Subsidiary stock distribution received specified tax treatment
A holding company proposed distributing all of one subsidiary's stock proportionally to its three shareholders, then merging a different subsidiary into the holding company. The IRS ruled that the…
PLR 200821005: Special nuclear decommissioning fund transfer and deductions approved
A utility with an ownership interest in a nuclear plant requested a schedule of deductions for a special transfer to its qualified decommissioning fund. Changes to IRC § 468A allowed it to fund a…
PLR 200821004: Ineligible shareholders did not end S corporation treatment
A corporation's original S election was ineffective because a testamentary trust held shares when it was made. After those shares were transferred to eligible individuals, another S corporation…
PLR 200821003: Estate's alternate valuation election allowed after original filing
An estate filed Form 706 without considering the option to value property at the later dates permitted by IRC § 2032. The executor later filed supplemental information making that election and asked…
PLR 200821002: Late S corporation election treated as timely
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 200821001: S corporation received late election relief
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 200820036: Hospital received conditional pension funding waiver
A hospital experiencing financial hardship requested a waiver of its pension plan's minimum funding standard for the plan year ending December 31, 2006. The IRS granted the waiver, finding that the…
TAM 200820035: Domestic coal sale remained taxable despite later fuel export
A coal producer sold coal to an unrelated domestic processor, which converted it into synthetic fuel. A related company later bought the fuel, and some was exported. The IRS advised that the…
TAM 200820034: Coal excise tax applied before synthetic fuel export
A coal producer sold coal to an unrelated domestic processor, which converted it into synthetic fuel. The fuel then passed through related companies before a sister company exported it. The IRS…
PLR 200820033: City's utility line payments treated as capital contributions
A city planned to pay an electric utility to move overhead lines and equipment underground in a historic district. The city sought improved views, neighborhood appearance, and public safety, while…
PLR 200820032: LLC granted time to elect corporate tax treatment
A limited liability company intended to be treated as a corporation for federal income tax purposes from its formation date but did not file Form 8832 on time. The IRS granted 60 days from the…
PLR 200820031: Foreign entity allowed late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes from its formation date but missed the Form 8832 filing deadline. The IRS granted 60 days from the letter…
PLR 200820030: Late partnership election accepted for foreign entity
A foreign entity intended to elect partnership classification for U.S. federal tax purposes from its formation date but missed the Form 8832 filing deadline. The IRS granted 60 days from the letter…
PLR 200820029: Foreign entity receives more time to elect disregarded status
A foreign entity intended to elect treatment as a disregarded entity for U.S. federal tax purposes but inadvertently missed the filing deadline. The IRS concluded that the requirements for an…
PLR 200820028: Corporation receives relief for a late S election
A corporation intended to be treated as an S corporation from the date of its incorporation, but it did not file its election on time. The IRS found reasonable cause for the late filing and granted…
PLR 200820027: Partnership gets more time to elect a deduction for cleanup costs
A partnership cleaning up a contaminated property deducted its qualifying cleanup costs for one year but missed the election deadline for the next year. Responsibility for its tax filings changed…
PLR 200820026: Late S election may take effect from incorporation
A corporation's shareholders intended to elect S corporation status from the date of incorporation, but the corporation did not file Form 2553 on time. The IRS found reasonable cause for the missed…
PLR 200820025: Related parties' real estate exchanges avoid gain under section 1031(f)
A partnership sold an office building through a qualified intermediary and planned to acquire a replacement property from a related company. The company planned a separate like-kind exchange for its…
PLR 200820024: S corporation status continues despite possible second stock class
A corporation's charter and bylaws allowed disproportionate distributions to holders of two share classes, raising the possibility that it had more than one class of stock and had lost its S…
PLR 200820023: Possible second stock class does not end S status after relief
A corporation issued two classes of shares and included language permitting disproportionate distributions in its articles and bylaws. It later removed that language from the articles and merged…
PLR 200820022: S election survives possible second stock class
A corporation with an S election amended its articles to create two share classes and permit disproportionate distributions. After a merger, it removed the distribution language and filed articles…
PLR 200820021: Inadvertently invalid S election receives relief
A corporation intended its two share classes to differ only in voting rights, but its articles may also have given them different distribution and liquidation rights. That possibility could have…
PLR 200820020: Business combination qualifies for stock transfer relief
Owners of a domestic partnership planned to contribute their interests to a new domestic corporation, then combine that corporation with a foreign public company's business under a new foreign…
PLR 200820019: Shareholders' partial dividend waiver does not create income
A public corporation wanted to increase cash dividends for its nonwaiving shareholders while keeping enough cash for growth and working capital. Several shareholders offered to waive the portion of…
PLR 200820018: Late S election receives reasonable cause relief
A corporation intended to be taxed as an S corporation from a redacted effective date but did not file its election on time. The IRS found reasonable cause for the missed deadline and granted relief…
PLR 200820017: Related real estate exchanges do not trigger gain under section 1031(f)
A partnership planned to exchange a long-term leasehold in an office building for two properties owned by a related partnership, using a qualified intermediary. The related partnership planned its…
PLR 200820016: Home sale qualifies for reduced gain exclusion after unforeseen events
A homeowner sold her residence before meeting the usual two-year ownership and use requirement. Her daughter had been assaulted while riding the school bus and struggled afterward, prompting the…
PLR 200820015: Foreign entity receives more time to elect partnership status
A foreign eligible entity with two owners intended to elect partnership treatment for U.S. federal tax purposes but did not file Form 8832 on time. The IRS concluded that the entity met the…
PLR 200820014: Late trust election receives inadvertent S termination relief
An S corporation shareholder placed her shares in a grantor trust and later died. Her surviving spouse became the trust's beneficiary but did not file a qualified subchapter S trust (QSST) election…
PLR 200820013: Foreign entity gets time to elect partnership classification
A foreign entity whose members all had limited liability intended to elect partnership treatment for U.S. federal tax purposes from its formation date. It missed the Form 8832 deadline through…
PLR 200820012: State research entity may receive deductible gifts
A state-created entity developing research and education facilities sought confirmation that it could receive deductible charitable contributions. Its board was appointed through state government,…
PLR 200820011: Housing project bond loan does not reduce solar equipment basis
A partnership developing low-income housing used a tax-exempt bond loan for the project and later added a solar energy system. Its loan documents barred use of bond proceeds for the system, and the…
PLR 200820010: Restricted stock election was void because no stock was transferred
An employee filed an IRC § 83(b) election for restricted stock promised under an employment agreement. The employer later explained that all its authorized shares were already outstanding, so it had…
PLR 200820009: Retirement contracts retain tax treatment after insurer transfer
A mutual life insurer in rehabilitation transferred life insurance and annuity contracts to another insurer under a court-supervised plan. Holders of contracts in qualified retirement arrangements…
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.