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 200802010: Daughters' disclaimers can send inherited securities to charity
Two daughters proposed disclaiming interests in securities they would inherit from their mother's trust. Under the trust, each daughter's disclaimed property would pass to a charitable foundation…
PLR 200802009: Multistep business spin-off and merger receive tax rulings
A public company's group planned to move part of a business into a new company, distribute its shares through the group and then to public shareholders, and merge the new company with another public…
PLR 200802008: IRS grants limited S status relief after IRA owned shares
A corporation's S election terminated when it issued shares to an individual retirement account, which was an ineligible shareholder. After learning of the problem, the account distributed the…
PLR 200802007: Foreign entity receives more time to elect disregarded status
A foreign entity intended to elect treatment as an entity disregarded for federal tax purposes, but the IRS had not received its Form 8832. The IRS found that the requirements for an extension were…
PLR 200802006: Foreign entity receives more time to elect partnership status
A foreign entity intended to elect partnership treatment for federal tax purposes, but the IRS had not received its Form 8832. The IRS found that the requirements for relief were met and granted 60…
PLR 200802005: Corporation receives relief for a late S election
A corporation's shareholder intended S corporation treatment from the date of incorporation, but the election was filed late. The IRS found reasonable cause for the missed deadline and granted…
PLR 200802004: S status restored after ineligible entity held shares
A grantor trust owned all of an S corporation's stock but transferred one percent to a newly created entity that could not be an S corporation shareholder. The company discovered the resulting…
PLR 200802003: Municipal retiree health trust income and contributions excluded
A municipality funded a trust to provide medical benefits to retired employees, their spouses, and eligible dependents. The IRS ruled that the trust's income would be excluded under § 115 as income…
PLR 200802002: Unequal distributions did not end S corporation election
An S corporation had paid its three shareholders unequal distributions and asked whether that created a prohibited second class of stock. Its governing documents and other binding agreements gave…
PLR 200802001: Partnership gets 60 days to file missed basis election
An LLC taxed as a partnership made liquidating distributions to several members and intended to elect basis adjustments under § 754. Its accountants prepared the election on time but inadvertently…
Revocation 200801041: IRS withdraws charity status for commercial activity and private benefit
The IRS issued a final determination revoking an organization's § 501(c)(3) exemption. It said the organization pursued a substantial nonexempt commercial purpose, served private interests, and…
Revocation 200801040: Film nonprofit loses exemption over founder's private benefit
An organization that ran a film festival received a final determination revoking its § 501(c)(3) exemption retroactively to a redacted effective date. The IRS acknowledged that it conducted…
CCA 200801039: Chapter 11 debtor can deduct contractual interest until its reorganization plan resolves the debt
A subsidiary in Chapter 11 bankruptcy stopped recording interest on its unsecured debts and omitted the interest deductions from its consolidated tax returns. Chief Counsel advised that the…
PLR 200801038: Housing cooperative may allocate shares to convertible commercial units and transfer them to an LLC
A housing cooperative proposed to allocate new shares to commercial units that could reasonably be converted into apartments under local rules. The IRS ruled that issuing the shares and continuing…
PLR 200801037: Managed property rents do not count as passive investment income for S corporation termination
An S corporation with accumulated earnings and profits owned residential and commercial rental properties. A related management company handled leasing, rent collection, repairs, maintenance, and…
PLR 200801036: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801035: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801034: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801033: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801032: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801031: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801030: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801029: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801028: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801027: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801026: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801025: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801024: Converting and merging older trusts preserves GST exemption and asset tax attributes
Trustees proposed to convert two irrevocable trusts to total return trusts under state law, set distributions at 3% of asset value, and merge the trusts. The trusts predated the generation skipping…
PLR 200801023: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801022: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801021: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801020: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801019: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801018: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801017: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801016: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801015: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801014: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801013: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801012: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801011: Converting an older trust to a unitrust preserves GST exemption without a taxable exchange
Trustees proposed to convert an irrevocable trust's income payments to a 3% annual unitrust amount under state law. The trust existed before September 25, 1985, and had received no additions since…
PLR 200801010: Spouses receive more time to allocate GST exemption to three family trusts
A married couple reported transfers to three trusts for their children and elected to split the gifts on their gift tax returns. Their tax professionals failed to allocate each spouse's generation…
PLR 200801009: Disclaimer of QTIP trust interest creates gifts with distinct income and estate tax results
A surviving spouse planned to disclaim her entire interest in a trust whose assets had qualified for an estate tax marital deduction. The IRS ruled that the disclaimer would be a gift of her income…
PLR 200801008: Family business split qualifies as a Type D reorganization and stock exchange
Family shareholders proposed to separate two businesses after conflicts over management. The existing corporation would transfer one business to a new corporation for its stock, then exchange that…
PLR 200801007: General active business exception may apply to foreign oil and gas transfer
A U.S. corporation held most of a foreign oil and gas entity that planned to change its U.S. tax classification from partnership to corporation. That election would be treated as a transfer of the…
PLR 200801006: Corporate election recasts a related company note as satisfied and reissued
A subsidiary held its parent company's note through an LLC that was disregarded for federal tax purposes. The LLC planned to elect corporate tax status while remaining in the same consolidated…
PLR 200801005: REIT and subsidiary receive 30 days to file missed subsidiary election
A real estate company planned to elect REIT status, but its tax advisers failed to tell it to elect taxable REIT subsidiary status for a corporation holding an interest in property that generated…
PLR 200801004: Missed trust election receives inadvertent S corporation termination relief
Shares of an S corporation were transferred to a trust intended to qualify as a qualified subchapter S trust, but the trust beneficiary missed the required election. The IRS found that the missed…
PLR 200801003: Foreign entity receives 60 days to elect partnership tax treatment
A foreign entity eligible for partnership treatment missed the deadline to file Form 8832 for its desired U.S. tax classification. It sought an election effective from its redacted formation date.…
PLR 200801002: Consolidated group receives 60 days for missed dual consolidated loss filings
A consolidated tax group missed elections for dual consolidated losses tied to two foreign branches and a foreign hybrid entity. It also missed an annual certification for the hybrid entity's loss…
PLR 200801001: Employee life insurance exchanges qualify for tax free treatment with carryover basis
A company planned to replace bank owned life insurance policies covering active employees with separate account policies on the same insured lives. Some replacements would come from the same insurer…
PLR 200752046: IRS revises pension funding waiver conditions during Chapter 11 reorganization
A company in Chapter 11 asked the IRS to revise conditions attached to an earlier minimum funding waiver for its hourly employees' pension plan. The IRS approved replacement conditions requiring the…
PLR 200752045: IRS waives IRA rollover deadline after agent's hospitalization
An 82-year-old woman acting under a power of attorney for her husband received a distribution from his IRA. Her hospitalization and medical treatment prevented her from rolling over the unused…
PLR 200752044: IRS waives rollover deadline after bank deposited IRA transfer into wrong account
A woman instructed two financial institutions to transfer funds from one IRA to another. The sending institution confirmed an IRA wire transfer, but the receiving institution put the funds into an…
IRS determination 200752043: Charity loses exemption over insider loans and family tuition payments
The IRS revoked a supporting organization's § 501(c)(3) exemption after finding that it lent much of its assets to its trustee, her family, and their businesses on terms an independent lender would…
PLR 200752042: Insurance agency income is taxable but does not end social welfare exemption
A social welfare organization whose members were municipalities owned a disregarded insurance agency. The agency sold supplemental insurance to municipal employees, and its income represented 1% to…
IRS determination 200752041: IRS proposes revocation after organization fails to provide records
The IRS proposed revoking an organization's § 501(c)(6) exemption because it did not answer requests to examine its books and records. The attached examination report says the IRS had tried to…
IRS determination 200752040: IRS revokes charity exemption after missing and incomplete returns
The IRS issued a final determination revoking an organization's § 501(c)(3) exemption. The attached report says the organization filed delinquent Forms 990 for two years without financial…
IRS determination 200752039: IRS revokes charity exemption after unanswered examination requests
The IRS retroactively revoked an organization's § 501(c)(3) exemption after it failed to provide information for an examination of its Form 990. The attached report lists an initial request, an…
PLR 200752038: IRS accepts late rollover of retirement plan loan offset
A former employee had borrowed from her employer's retirement plan. After she left the company, the plan treated the unpaid loan as a distribution, but she did not learn of that treatment until a…
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.