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 200808021: Company gets more time to elect stock basis reduction after incorporation
A partnership changed its tax classification to a corporation, causing a deemed transfer of assets whose aggregate tax basis exceeded their value. It missed the deadline to elect under section…
PLR 200808020: Single member LLC gets more time to elect corporate tax status
A single member limited liability company intended to elect treatment as a corporation from the date it was formed. It did not file Form 8832 by the deadline. The IRS found that the requirements for…
CCA 200808019: Securities profit settlement can qualify for claim of right tax relief
Taxpayers reported gains from company stock sales, then paid the company to settle a claim under the securities law rule on short swing profits. IRS counsel concluded that the section 1341 “claim of…
PLR 200808018: Splitting a charitable remainder trust allows gift of one unitrust interest
A taxpayer proposed to divide a charitable remainder unitrust into two trusts and give his entire payment interest in one of them to its charitable remainder beneficiary. The IRS ruled that…
PLR 200808017: Propane seller cannot claim alternative fuel credit for forklift sales
A propane seller sought alternative fuel credits or payments for propane sold to businesses that used it in forklifts. It delivered some propane in portable containers and some into bulk tanks, with…
PLR 200808016: Active equipment leasing rents excluded from S corporation passive income
A banking group's subsidiary earned rents from equipment leasing. Its staff handled finding and assessing leases, credit review, legal work, remarketing, taxes, and collection, and the group…
PLR 200808015: Foreign entity gets more time to elect partnership status
A foreign entity intended to elect partnership classification for federal tax purposes from its formation date. It missed the Form 8832 filing deadline through inadvertence. The IRS found that the…
PLR 200808014: Synthetic fuel partnership keeps credit after deemed termination
A partnership producing synthetic fuel faced a deemed termination when an owner changed its tax classification. It also planned to increase production from the facility. The IRS ruled that the…
PLR 200808013: Synthetic fuel partnership keeps credit after deemed termination
A partnership producing synthetic fuel faced a deemed termination when an owner changed its tax classification. It also planned to increase production from the facility. The IRS ruled that the…
PLR 200808012: State home assistance benefits excluded from recipients' income
A state agency created a program to address a redacted crisis affecting homeowners. The program offered free home inspections, grants for recommended improvements, and payments of interest on…
PLR 200808011: Foreign entity gets more time to elect partnership status
A foreign entity represented that it was eligible to elect partnership classification, but inadvertently missed the deadline to file Form 8832. The IRS found that it met the standard for a…
PLR 200808010: Foreign subsidiary gets more time to elect disregarded status
A company formed a wholly owned subsidiary abroad and intended to treat it as disregarded for federal tax purposes from its formation date. The subsidiary inadvertently missed the deadline to file…
PLR 200808009: Foreign subsidiary gets more time to elect disregarded status
A company formed a wholly owned subsidiary abroad and intended to treat it as disregarded for federal tax purposes from its formation date. The subsidiary inadvertently missed the deadline to file…
PLR 200808008: Foreign subsidiary gets more time to elect disregarded status
A company formed a wholly owned subsidiary abroad and intended to treat it as disregarded for federal tax purposes from its formation date. The subsidiary inadvertently missed the deadline to file…
PLR 200808007: Foreign subsidiary gets more time to elect disregarded status
A company formed a wholly owned subsidiary abroad and intended to treat it as disregarded for federal tax purposes from its formation date. The subsidiary inadvertently missed the deadline to file…
PLR 200808006: Business separation receives Type D reorganization rulings
A public holding company 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 200808005: Foreign subsidiary gets more time to elect disregarded status
A company formed a wholly owned subsidiary abroad and intended to treat it as disregarded for federal tax purposes from its formation date. The subsidiary inadvertently missed the deadline to file…
PLR 200808004: Rental income terminates S election, but IRS grants inadvertent termination relief
An S corporation leased property connected with a business it had sold and argued that the rental income was not passive investment income. The IRS disagreed, finding that passive receipts exceeded…
PLR 200808003: Air medical group gets more time to elect slower depreciation
A corporate group providing air medical transport used the general depreciation system on a return showing a loss, while a prior net operating loss was expiring. The group said it relied on a tax…
PLR 200808002: Successor gets more time to waive consolidated loss carryback
A corporate group incurred a consolidated net operating loss in the year its parent was acquired and liquidated. The acquiring corporation intended to waive the loss carryback period, and the…
PLR 200808001: Fund's tax elections accepted despite a one day late return
A regulated investment company filed its return one day after the extended deadline because of an error by its tax adviser. The return included elections to treat certain dividends paid after year…
PLR 200807026: Surviving spouse may roll inherited IRA proceeds through a trust
A deceased IRA owner named a trust, rather than his spouse, as beneficiary of two IRAs. The surviving spouse was the trust's sole trustee and beneficiary and could demand its assets. The IRS ruled…
PLR 200807025: Surviving spouse may roll IRA proceeds received through a marital trust
An IRA owner died without naming an IRA beneficiary, so his estate became the beneficiary and the IRA proceeds passed through a trust. The trustees planned to transfer part of the IRA directly to…
PLR 200807024: IRS modifies conditions on pension funding waiver
A company had received a conditional waiver of its pension plan's minimum funding standard. It missed one required contribution by two days because of an oversight and asked the IRS to modify the…
PLR 200807023: State retirement plan may narrow pension increases and keep grandfather relief
A state retirement system let pensioners switch repeatedly between survivor benefits and a larger single life benefit. The state proposed to limit future retirees to one switch to the larger…
IRS determination 200807022: Charity application denied over commercial purpose
An organization applied for exemption as a section 501(c)(3) charity. The IRS Appeals Division denied the application because the organization had not shown that it would primarily pursue charitable…
IRS determination 200807021: Homebuyer aid organization denied charity status
An organization provided down payment assistance to homebuyers and received payments from home sellers and related businesses that benefited from the transactions. The IRS found that seller payments…
IRS determination 200807020: Closed organization loses charity status
The IRS revoked an organization's section 501(c)(3) exemption effective October 1 of a redacted year. An attached examination report says the organization had closed about two years earlier and…
IRS determination 200807019: Inactive supporting organization loses charity status
An organization recognized as a section 501(c)(3) charity and section 509(a)(3) supporting organization was meant to support another organization. The IRS found that its sole named beneficiary was a…
TAM 200807018: Captive insurer loses tax exemption because its policies did not spread risk
A company previously recognized as exempt under section 501(c)(15) wrote policies covering storage tanks and automobile damage connected to related businesses. The IRS found that each policy…
PLR 200807017: Endowment shares for charitable remainder trusts avoid unrelated business income
An exempt educational institution served as trustee and remainder beneficiary of several charitable remainder trusts. It proposed to give the trusts contractual shares tied to its endowment's value…
PLR 200807016: Blood bank may manage a second charity's new facility
A charitable blood bank agreed to manage a new blood banking facility for another charity while that facility obtained its own FDA license. The IRS found that providing the specialized services…
TAM 200807015: Foreign tax credits denied for structured U.K. financing
U.S. taxpayers claimed foreign tax credits through securities issued by a U.K. entity that routed their funds to a U.K. parent company. The IRS concluded that some U.K. tax payments were…
CCA 200807014: Business ceased to be a railroad employer when operations ended
The Railroad Retirement Board advised that a business had ceased to be an employer under railroad retirement and unemployment laws. After reviewing that opinion, IRS counsel also concluded that the…
PLR 200807013: Bond issuer receives more time to carry forward unused volume cap
A public authority received an allocation of private activity bond volume cap for a low income housing renovation but missed the deadline to file Form 8328 to carry it forward. The authority said it…
PLR 200807012: Late accounting period election treated as timely filed
An individual filed Form 1128 after the deadline to change from a May 31 tax year to a calendar year. The IRS found that the taxpayer had acted reasonably and in good faith and that relief would not…
PLR 200807011: Corporate separation receives reorganization rulings
A privately held company planned to separate two businesses by liquidating a subsidiary, moving one business into a newly formed corporation, and distributing that corporation's stock to its…
PLR 200807010: Housing project may correct its minimum set aside election
A low income housing project was built and rented to meet the 20/50 occupancy test, but its tax preparer marked the 40/60 test on Form 8609. After the error was discovered, the taxpayer sought more…
PLR 200807009: Parent and foreign subsidiaries get time to file section 382 election
After an ownership change, a corporate parent and its foreign subsidiaries missed the deadline for an election to restore subsidiary value when computing the section 382 limit on prechange losses.…
PLR 200807008: Parent and foreign subsidiaries get time to file section 382 election
After an ownership change, a corporate parent and its foreign subsidiaries missed the deadline for an election to restore subsidiary value when computing the section 382 limit on prechange losses.…
PLR 200807007: Late S corporation election may take effect as requested
A corporation's sole shareholder intended S corporation status from the start of a taxable year, but Form 2553 was filed late. The IRS found reasonable cause for the missed deadline. It ruled that…
PLR 200807006: Foreign entity gets more time to elect disregarded status
A foreign entity intended to elect treatment as a disregarded entity for U.S. federal tax purposes but missed the filing deadline. The IRS found that the requirements for late election relief were…
PLR 200807005: Buying all partnership interests can count as replacement real estate
A real estate investor sold rental property through a qualified intermediary and planned to buy every interest in a partnership that owned replacement real estate. For federal tax purposes, the IRS…
PLR 200807004: IRS preserves an S election after an ineligible trust received stock
A corporation's S election terminated when stock was transferred to a trust whose beneficiary had not filed the required qualified subchapter S trust election. The corporation also paid one…
PLR 200807003: Retirement fund classified as a trust for federal tax purposes
A retirement fund organized in another country asked whether it was a trust for U.S. federal income tax purposes. A trustee managed contributions and investment income to provide benefits to members…
PLR 200807002: S corporation gets relief after shares were issued to an IRA
An S corporation accidentally issued shares to an individual retirement account instead of to an eligible individual shareholder. Because the IRA was an ineligible shareholder, the corporation's S…
PLR 200807001: Water agency association's income qualifies for governmental exclusion
A nonprofit association of public water agencies asked whether its income was excluded from gross income under section 115(1). It helped members manage water resources, offered conferences, and…
200806022: Appeals denies a claim for section 501(c)(13) exemption
An organization appealed a proposed adverse determination about its federal income tax exemption under section 501(c)(13). The IRS Appeals office checked the box denying the exemption. The letter…
200806021: Agribusiness compliance consultant denied charitable exemption
An organization formed from a for-profit agribusiness compliance consultant sought recognition as a section 501(c)(3) charity. It offered regulatory compliance services for fees and shared revenue…
PLR 200806020: Waiver permits rollover of annuity proceeds left after withdrawals
A taxpayer and her spouse asked their financial adviser to move the proceeds of their IRA annuities into new IRAs. The spouse's check reached an IRA, but the taxpayer's check was mistakenly…
PLR 200806019: Trusts' endowment contracts do not generate unrelated business taxable income
An exempt educational organization served as trustee and remainder beneficiary of charitable remainder trusts. It proposed contracts giving the trusts payments tied to shares of its endowment, while…
PLR 200806018: Discounted early repayment of capital credits preserves cooperative exemption
An electric cooperative exempt under section 501(c)(12) asked whether it could let current and former patrons redeem capital credits early at a discount. Participation would be voluntary, and the…
PLR 200806017: Early discounted capital credit redemptions preserve cooperative exemption
An electric cooperative proposed letting members and former members receive the present value of their capital credits before the usual 20-year redemption cycle ended. Members could choose whether…
PLR 200806016: Foundation asset transfer allowed, with grant oversight required
One private foundation proposed transferring real estate partnership assets worth at least 25 percent of its net assets to another private foundation controlled by the same trustees. The IRS ruled…
PLR 200806015: Foundation transfer approved subject to expenditure responsibility
Two private foundations under the same trustees asked about transferring real estate partnership assets from one to the other without payment. The assets represented at least 25 percent of the…
PLR 200806014: Electric cooperative may offer discounted early payment of capital credits
An electric cooperative wanted to let current and former members take an early, discounted payment of capital credits that would otherwise remain outstanding during its 20-year redemption cycle. The…
PLR 200806013: Plan payment of long-term care premiums is taxable and threatens qualification
An employer proposed letting participants in its qualified profit-sharing plan use their plan accounts to buy long-term care insurance for themselves and their families. It asked the IRS to rule…
PLR 200806012: Late IRA rollover waiver applies only to the amount remaining
A taxpayer sent an IRA distribution to a financial institution with instructions to deposit it in another IRA. The institution instead put the money in a non IRA account, and the taxpayer missed the…
CCA 200806011: Pooling does not give marketing cooperatives a larger production deduction
An IRS agent asked whether a marketing cooperative that pools farmers' products gets a larger section 199 deduction than one that does not pool. Chief Counsel said the comparison was mistaken. Under…
PLR 200806010: Dividing a family trust into five trusts preserves its tax treatment
The trustees of a family trust proposed dividing it into five equal trusts, one for each grandchild's family group. A court had ordered the division subject to a favorable IRS ruling, and the assets…
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.