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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TAM 200811021: Temporary utility lines and slower construction work receive different cost treatment
An electric utility kept service running while it built or replaced permanent equipment. It asked whether the extra costs of maintaining service belonged with the electricity it supplied or with the…
TAM 200811020: Licensing research results does not disqualify contract research costs
A research company developed inventions, licensed successful results, and continued to use those results in further research. The IRS was asked whether its contract research costs could qualify for…
TAM 200811019: A foreign bank's partnership securities income is tested asset by asset for U.S. business income
A foreign bank with a U.S. banking business sold securities to an investment partnership in which it retained an interest. The partnership itself did not conduct a U.S. trade or business. The IRS…
TAM 200811018: A foreign bank's securities held for trading remain fully connected to its U.S. business
A foreign bank asked whether income from securities acquired through its U.S. branch's arbitrage activity could be partly excluded from income effectively connected with its U.S. banking business…
CCA 200811017: Florida tornado tax reimbursements are taxable when the earlier deduction saved tax
Florida planned reimbursements for sales tax on replacement mobile homes and property tax on homes damaged by tornadoes. Chief Counsel advised that a recipient who deducted the reimbursed tax in a…
CCA 200811016: Failed lender's note investors may have theft or worthless security losses depending on the facts
Investors lost money on notes issued by a lender that later financed an affiliated mortgage company and entered bankruptcy. After an earlier analysis treated the losses as worthless debt securities,…
PLR 200811015: Foreign company gets more time to elect partnership tax classification
A foreign limited liability company intended to be treated as a partnership for U.S. federal tax purposes but missed the deadline to file Form 8832. It had relied on a tax professional, and the…
PLR 200811014: Funds receive 90 more days to meet conditions in an earlier insurance contract ruling
An earlier IRS ruling addressed when pension or retirement plans could hold interests in funds without preventing the funds from meeting a regulatory requirement for variable contracts. The taxpayer…
PLR 200811013: Funds receive 90 more days to meet conditions in an earlier insurance contract ruling
An earlier IRS ruling addressed when pension or retirement plans could hold interests in funds without preventing the funds from meeting a regulatory requirement for variable contracts. The taxpayer…
PLR 200811012: Related companies' internal transfers and shareholder spinoff receive nonrecognition rulings
A corporate group proposed a series of asset and stock transfers followed by two internal stock distributions and a distribution of a controlled company's stock to the parent's shareholders. The IRS…
PLR 200811011: Limited liability company gets 60 more days to file partnership classification election
A state law limited liability company intended to elect partnership classification for federal tax purposes but did not file Form 8832 on time. The IRS concluded, based on the submitted facts and…
PLR 200811010: City retiree health benefits trust income is excluded under section 115
A city created a trust to fund health benefits for its retired employees and their dependents. The city was the plan's only employer, controlled the trust, and proposed to require that assets…
PLR 200811009: Vehicle service agreements count as insurance for federal tax purposes
A company planned to sell extended service agreements covering certain vehicle repair costs after the manufacturer's warranty no longer applied. The IRS ruled that these agreements were insurance…
PLR 200811008: Company receives time to file corporate classification and S corporation elections
A newly formed single-owner entity intended to elect corporate tax classification and then S corporation status, both effective on its formation date. The IRS had not received the required…
PLR 200811007: Bankruptcy litigation trust qualifies as a liquidating trust
A Chapter 11 plan called for a trust to pursue a debtor's litigation claims, turn the resulting assets into cash, and distribute proceeds to creditors and equity holders. The trust would not carry…
PLR 200811006: Foreign entity gets more time to elect disregarded status
A foreign entity became wholly owned through a change in its ownership chain and intended to elect treatment as disregarded from its single owner for U.S. federal tax purposes. It inadvertently…
PLR 200811005: Foreign entity gets more time to elect disregarded status
A foreign entity was acquired by a new owner and intended to elect treatment as disregarded from its single owner for U.S. federal tax purposes. It inadvertently missed the Form 8832 filing…
PLR 200811004: Corrected utility rate calculations avoid loss of depreciation and investment credits
A regulated electric utility extended the depreciable life of its interest in a nuclear plant from 40 to 60 years for ratemaking. It initially failed to update related calculations for deferred…
PLR 200811003: Court correction of charitable trust payout terms avoids self-dealing tax
Two donors intended to create a charitable remainder unitrust with a fixed percentage payout, but a drafting error produced different payout terms. A court ordered the trust changed retroactively to…
PLR 200811002: Missing trust elections get limited S corporation relief from a later date
A corporation timely filed an S election, but three trusts holding its stock did not properly file the elections needed to be eligible S corporation shareholders. The IRS found that the resulting…
PLR 200811001: Foreign limited partnership receives time to elect partnership classification
A foreign limited partnership with five members was classified by default as a corporation for U.S. federal tax purposes. It intended to elect partnership classification but missed the Form 8832…
Determination 200810034: Partnership denied charitable tax exemption because of private benefit
The IRS issued a final adverse determination denying a partnership's claim to section 501(c)(3) exemption. It said the partnership's structure, management, and operations benefited a private party…
Determination 200810033: Organization denied exemption after failing to establish charitable operation
The IRS issued a final adverse determination concerning an organization's section 501(c)(3) tax exemption. It said the organization had not established that it operated exclusively for exempt…
PLR 200810032: IRS grants a minimum funding waiver to a multiemployer pension plan
A multiemployer pension plan requested relief from its minimum funding requirement after a downturn in the construction industry strained contributing employers. Its trustees reduced the value of…
PLR 200810031: Insurer in receivership keeps tax exemption during transition period
An insolvent insurance company was being liquidated under a state court receiver. After transferring policies to other insurers, it had no new written premiums and had previously been recognized as…
PLR 200810030: Endowment contract does not give charitable trust unrelated business income
An exempt educational organization proposed giving charitable remainder trusts contractual shares of its endowment. The trusts would receive payments tied to endowment performance, but would not own…
PLR 200810028: University endowment arrangement does not create unrelated business income for the university
A tax-exempt university served as trustee and sole charitable beneficiary of several charitable remainder trusts. It proposed giving the trusts contractual shares tied to its endowment's value and…
PLR 200810027: Trust's endowment payouts are not unrelated business taxable income
A charitable remainder trust asked whether a contract tied to a tax-exempt university's endowment would generate unrelated business taxable income for the trust. The university was the trust's…
PLR 200810026: Endowment shares do not create unrelated business income for university
An exempt educational institution proposed giving charitable remainder trusts contractual shares tied to its endowment's value and payouts. The trusts would have no ownership or control of the…
Determination 200810025: IRS revokes a trust's charity exemption over private benefit
A trust had been recognized as a section 501(c)(3) supporting organization for public charities. In its examination report, the IRS found that the founders retained practical control, the named…
PLR 200810024: Corporate split-off qualifies as a D reorganization, subject to stated conditions
A publicly traded parent planned to separate two businesses through internal stock distributions, a transfer of one business to a new corporation, and an exchange of that corporation's stock for…
CCA 200810023: Ending an election triggers recapture of dual consolidated losses
A domestic company had elected under section 1504(d) to treat a foreign subsidiary as domestic and used the subsidiary's dual consolidated losses against other U.S. income. Counsel assumed the…
PLR 200810022: Proposed total return conversion preserves trust's tax treatment
Trustees of an irrevocable trust created before September 25, 1985 sought to convert it to a total return trust under state law, with a proposed annual distribution of 3% of averaged asset value.…
PLR 200810021: Proposed total return conversion preserves trust's tax treatment
Trustees of an irrevocable trust created before September 25, 1985 sought to convert it to a total return trust under state law, with a proposed annual distribution of 3% of averaged asset value.…
PLR 200810020: Proposed total return conversion preserves trust's tax treatment
Trustees of an irrevocable trust created before September 25, 1985 sought to convert it to a total return trust under state law, with a proposed annual distribution of 3% of averaged asset value.…
PLR 200810019: Proposed total return conversion preserves trust's tax treatment
Trustees of an irrevocable trust created before September 25, 1985 sought to convert it to a total return trust under state law, with a proposed annual distribution of 3% of averaged asset value.…
PLR 200810018: Corporate split-off qualifies as a D reorganization, subject to stated conditions
A publicly traded parent planned to separate two businesses through internal stock distributions, a transfer of one business to a new corporation, and an exchange of that corporation's stock for…
PLR 200810017: Linked exchanges by related partnerships avoid section 1031(f) gain recognition
Two related partnerships planned linked real estate exchanges through qualified intermediaries. One would give up property sold to an unrelated buyer and receive property from the other partnership,…
PLR 200810016: Linked exchanges by related partnerships avoid section 1031(f) gain recognition
Two related partnerships planned linked real estate exchanges through qualified intermediaries. One would give up property sold to an unrelated buyer and receive property from the other partnership,…
PLR 200810015: Cash redemption produces a distribution and shifts stock basis within a consolidated group
A consolidated corporate group proposed having one subsidiary redeem shares held by another subsidiary for cash to simplify the group's ownership structure. The IRS ruled that the redemption would…
PLR 200810014: Corporation receives relief to make a late S election
A corporation failed to file a valid S corporation election on time for the date it wanted the election to take effect. The IRS found reasonable cause for the late filing under section 1362(b)(5).…
PLR 200810013: Canadian retirement plans and investment funds qualify for treaty exemption on U.S. dividends and interest
A U.S. investment company asked whether dividends and interest paid to several types of Canadian retirement arrangements and Canadian investment funds would be exempt from U.S. income tax under the…
PLR 200810012: Developer receives late allocation and time to elect commercial revitalization deduction
A developer placed three commercial buildings in service in a renewal community and applied for a commercial revitalization expenditure allocation. The city forwarded its application after the state…
PLR 200810011: Merged insurer may rejoin consolidated tax return after disaffiliation
Two affiliated groups each owned an insurer that had elected to be treated as a U.S. corporation for tax purposes. After the insurers merged, the surviving company temporarily belonged to neither…
PLR 200810010: Foreign trust units meet treaty test safe harbor for dividend reporting
A publicly traded foreign investment trust asked whether its units could satisfy a treaty test safe harbor used in determining whether dividends may be qualified dividend income. The safe harbor…
PLR 200810009: LLC receives relief for late corporate classification and S elections
A limited liability company intended to elect corporate tax classification and then S corporation status, both effective when it was formed. It filed neither election on time. The IRS granted 60…
PLR 200810008: Hospital group restructuring does not change loss corporation's ownership under section 382
A for-profit corporation with unused net operating losses sat within a group controlled by a tax-exempt healthcare organization. The group planned to distribute the corporation's stock to the…
PLR 200810007: Foreign entity gets more time to elect disregarded status
A foreign entity intended to elect to be disregarded as separate from its owner for U.S. tax purposes, but missed the deadline to file Form 8832 because of an oversight. The IRS found that the…
PLR 200810006: LLC receives more time to elect partnership tax treatment
A limited liability company had elected to be taxed as a corporation, but its managing member said it intended partnership treatment from the company's formation date. The company missed the…
PLR 200810005: Elder care subsidies excluded from income and information reporting
A state program paid basic and special subsidies to home caregivers to help low-income elderly people avoid institutional care. Eligibility depended on income, care needs, and living with an adult…
PLR 200810004: Foreign entity receives extension for disregarded entity election
A foreign entity represented that it was eligible to elect U.S. tax treatment as an entity disregarded from its owner, but inadvertently missed the deadline for Form 8832. The IRS found that it met…
PLR 200810003: Foreign entity receives extension for partnership classification election
A foreign entity represented that it was eligible to elect U.S. tax treatment as a partnership, but inadvertently missed the deadline for Form 8832. The IRS found that it met the requirements for…
PLR 200810002: Three foreign pension arrangements classified as trusts
A foreign trustee asked how three pension arrangements would be classified for U.S. tax purposes. The arrangements held and invested contributions to provide pension, retirement, and invalidity…
PLR 200810001: Business separation qualifies as a type D reorganization and split-off
A publicly traded holding company planned to separate two businesses through internal stock distributions, a transfer of one business to a new corporation, and an exchange of the new corporation's…
TAM 200809045: Reinsurer loses tax exemption because investments dominated its business
A reinsurer asked whether it remained exempt from federal income tax as an insurance company under section 501(c)(15). The IRS found that reinsurance was not its primary business during the years…
PLR 200809044: Early trust termination avoids three private foundation taxes
A charitable remainder unitrust planned to end early and divide its assets between its income beneficiary and several public charities. The IRS ruled that the distributions would not be self-dealing…
PLR 200809043: IRS denies late IRA rollover waiver after annuity surrender
A taxpayer surrendered an IRA annuity after the issuer told her the selling agent had been unlicensed. She later learned the distribution was taxable and asked the IRS to waive the 60 day IRA…
PLR 200809042: Inherited IRA can be split without a taxable distribution
A deceased IRA owner's trust was the named beneficiary of his IRA, and his four sons were the trust's beneficiaries. The IRS ruled that the IRA could be split by direct trustee to trustee transfers…
PLR 200809041: Pension funding waiver granted with conditions
A dealership sought relief from a pension plan's minimum funding requirement after declining income and cash flow. The IRS found substantial business hardship but also saw signs that it was…
IRS determination 200809040: Charitable exemption revoked for commercial activity
The IRS issued a final adverse determination revoking an organization's section 501(c)(3) exemption effective April 1, 2003. The letter says the organization did not operate primarily for…
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.