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 200749001: Late dual consolidated loss elections and certifications allowed
A consolidated group omitted elections and annual certifications for dual consolidated losses attributable to several foreign branches and disregarded entities over six years. Its in-house return…
IRS determination 200748023: Charity's exemption revoked after operations ceased
An organization once provided housing for families with low or moderate incomes, supported a youth organization, and distributed food. An IRS examination found that it had stopped these activities,…
IRS determination 200748022: Member focused lake club loses charitable exemption
A club with a lake and recreational facilities claimed charitable exemption partly on its conservation activities. The IRS examination found that access was largely limited to members and guests,…
IRS determination 200748021: Charity's exemption revoked over campaign spending
An organization formed to serve immigrants received public grants, including money intended for a community center. The IRS examination reported that grant money was routed through intermediaries…
IRS determination 200748020: Veterans organization's exemption revoked for missing returns and records
A veterans organization did not respond to IRS requests for records and did not file Forms 990 for two tax years. The IRS examination concluded that it had failed the reporting and recordkeeping…
IRS determination 200748019: Exemption revoked after organization could not show charitable operations
An organization originally approved to provide dispute resolution services later advertised business planning and economic development assistance. It did not file its required information return for…
CCA 200748018: Consolidated business ceased to be a railroad retirement tax employer
The Railroad Retirement Board told the IRS that a business ceased to be an employer under the railroad retirement and unemployment insurance laws when it was consolidated with another business.…
PLR 200748017: Foreign entity granted time to elect corporate tax classification
A foreign entity began business in the United States and intended to be treated as a corporation for federal tax purposes from that date. It failed to file Form 8832 on time. The IRS found that the…
PLR 200748016: Trust transfer does not create estate, gift, or generation-skipping tax
Nonresident parents established an old trust and a new trust for several children and their descendants. The trustees proposed moving all assets from the old trust to the new one and ending the old…
PLR 200748015: Bankruptcy reorganization ownership change dated to plan effective date
A company modified an earlier ruling about ownership changes after a bankruptcy reorganization. The IRS treated the reorganization's effective date as the date of an ownership change under section…
PLR 200748014: Late S corporation election accepted with reasonable cause
A corporation intended to elect S corporation status from a specified date but did not file the election on time. The IRS found reasonable cause for the missed deadline and granted relief under…
PLR 200748013: Trust asset transfer avoids estate, gift, and generation-skipping tax
Nonresident parents funded two trusts for several children and their descendants and proposed moving the assets of the older trust into the newer one. The IRS held that the reciprocal trust doctrine…
PLR 200748012: Transfer between family trusts receives estate, gift, and GST rulings
Parents living outside the United States established two trusts for their children and descendants. Trustees planned to distribute all assets of the older trust to the newer trust and terminate the…
PLR 200748011: Family trust transfer ruled free of specified transfer taxes
Parents who were nonresident aliens funded an older trust and a newer trust for their children and descendants, then proposed transferring the older trust's assets into the newer one. The IRS…
PLR 200748010: Class action fund receives settlement and reporting rulings
A court supervised fund held a class action judgment against a product manufacturer for consumer fraud. The IRS ruled that the fund was a qualified settlement fund and that the company's payments of…
PLR 200748009: S corporation status restored after stock passed through an LLC
An S corporation's two shareholders sold their stock to an LLC that was not eligible to hold S corporation shares. Once the corporation learned of the problem, the LLC distributed the stock to its…
PLR 200748008: Proposed family trust transfer receives favorable tax rulings
Nonresident parents had funded two trusts for their children and descendants with cash located outside the United States. Trustees proposed transferring all assets from the older trust into the…
PLR 200748007: Business split to resolve shareholder dispute receives tax-free rulings
Shareholders disputed how a corporation ran one state's part of its business. The corporation proposed transferring that state's assets and liabilities to a newly formed company, then giving that…
CCA 200748006: Same reasonable cause factors may guide late Form 5471 penalty relief
IRS processing staff asked whether factors used to abate a late Form 1120 penalty could also guide relief from a penalty for filing Form 5471 late. Chief Counsel concluded that no legal rule or…
PLR 200748005: Reorganized subsidiaries may file a consolidated return under a new parent
A corporate group restructured its subsidiaries and assets as its old parent planned to elect real estate investment trust (REIT) status. The restructuring placed several subsidiaries under a new…
PLR 200748004: Invalid S election treated as effective after corporate shareholder removed
A corporation elected S status while another corporation held its stock, making the election invalid from the intended start date. After discovering that a corporate shareholder was ineligible, the…
PLR 200748003: Government deferred compensation plan qualifies under section 457(b)
A local government employer submitted an amended deferred compensation plan for an IRS ruling. The IRS found the plan eligible under section 457(b), provided the employer adopted the submitted…
PLR 200748002: Late corporate and taxable REIT subsidiary elections treated as timely
A company owned by a planned real estate investment trust (REIT) filed an entity classification election with the wrong effective date, and the owner and company failed to file a timely taxable REIT…
CCA 200748001: State may consult IRS before disclosing shared tax records in state case
A state tax agency had received federal tax information from the IRS and faced a request to produce it in a state tax case. Chief Counsel advised that the state could share the information back with…
IRS determination 200747024: Seller funded down payment program loses tax exemption
The IRS revoked an organization's § 501(c)(3) exemption after examining its homebuyer down payment assistance program. A buyer could receive a grant only when the seller agreed to pay the…
PLR 200747023: Bank error qualifies for late IRA rollover waiver
A taxpayer asked for a waiver after a bank put part of her IRA distribution into a regular certificate of deposit instead of another IRA. She discovered the mistake after the 60-day rollover period…
PLR 200747022: Hospital pension plan qualifies as a church plan
A hospital asked whether its defined benefit pension plan qualified as a church plan under § 414(e). The hospital and other participating employers were linked to a church through a religious order,…
PLR 200747021: IRA rollover waiver denied because funds came from non-IRA annuity
A taxpayer asked the IRS to waive the 60-day deadline after withdrawing money from an annuity that she believed was an IRA. She said a financial institution had mistakenly put money from her…
CCA 200747020: Excessive refund claim penalty equals 20 percent of disallowed amount
Chief Counsel explained how to calculate the penalty for an excessive income tax refund or credit claim under § 6676. The penalty is 20 percent of the amount claimed above the amount allowed. It can…
CCA 200747019: Closely held stock may secure deferred estate tax when statutory tests are met
Chief Counsel advised that stock in a closely held business can secure estate tax payments deferred under § 6166. The IRS must accept the stock for a § 6324A special lien if the business is expected…
TAM 200747018: Truck leasing is rental activity but may be grouped with related sales
An S corporation's subsidiary leased heavy trucks and trailers while related subsidiaries sold them. The IRS treated the leasing as a separate rental activity under § 469 because customers…
PLR 200747017: Trust unitrust conversion preserves GST exemption without taxable gift or gain
Trustees obtained a state court order to convert an irrevocable family trust from paying net income to paying a unitrust amount based on five percent of the trust's value. The trust had been created…
PLR 200747016: SEC ownership filings require filer by filer review for loss limits
A public company with tax loss carryforwards asked how to use SEC ownership filings when tracking five percent shareholders under § 382. The IRS distinguished an investment adviser's voting or…
PLR 200747015: Court clarification of family trust preserves GST exemption without gift or gain
A family settled questions about a trust created before the generation-skipping transfer (GST) tax cutoff date. A state court order clarified that adopted children were included as beneficiaries,…
PLR 200747014: Late trust elections receive relief for inadvertent S corporation termination
An S corporation lost its election when a shareholder gave stock to an irrevocable trust and the beneficiaries did not timely elect qualified subchapter S trust (QSST) treatment for their separate…
PLR 200747013: Corporate separation qualifies for tax free reorganization treatment
A corporate parent proposed to transfer partnership interests and investments to a subsidiary, then distribute the subsidiary's stock to the parent's common shareholders. The IRS ruled that the…
PLR 200747012: Proposed corporate split-off receives specified tax free rulings
A corporate parent proposed to place several subsidiaries and businesses in a new company, distribute the new company's stock to its shareholders, and exchange its new company notes for debt…
PLR 200747011: Split dollar policy payments avoid gifts, with estate inclusion split by recipient
A married couple's three adult children owned a second-to-die life insurance policy. Under an existing split-dollar arrangement, the couple's revocable family trust paid part of each premium and was…
PLR 200747010: Subsidiary separation and later amalgamation receive specified tax rulings
A corporate group proposed to separate a subsidiary business through a series of stock and note transactions, then combine the subsidiary with a newly formed company under foreign law. The IRS…
PLR 200747009: Port bonds avoid private activity classification on projected payments
A port authority planned to issue bonds for a marine terminal that private shipping lines would use. The authority conceded that the private business use test under § 141 was met, but said the bonds…
PLR 200747008: State financed utility payments are not capital contributions
An electric utility asked whether state payments for a new regional center and a damage reserve were nonshareholder contributions to capital under § 118. The state planned to raise funds through…
PLR 200747007: Shareholder split-off receives specified reorganization rulings
A company proposed to separate a business in one state to end disputes between one shareholder and the other owners. It would transfer that business's assets and liabilities to a new corporation,…
PLR 200747006: Share exchange qualifies as type C reorganization with possible shareholder gain
A holding company owned stock in a publicly traded company and proposed to exchange those shares for newly issued shares, then distribute the new shares and remaining cash to its own shareholders…
PLR 200747005: Subsidiaries treated as consenting to consolidated return despite missing forms
A newly formed corporate parent filed a consolidated return with five subsidiaries but inadvertently omitted their Form 1122 consent forms. The return included each subsidiary's income and…
PLR 200747004: REIT receives extra time to elect taxable subsidiary status
A real estate investment trust (REIT) acquired an indirect interest in a company providing tenant services. Its personnel and tax adviser did not realize the acquisition required a joint taxable…
PLR 200747003: On demand small jet services qualify for air transportation tax exemption
A jet operator planned two services using aircraft with certificated takeoff weights under 6,000 pounds: whole aircraft charters and individual seats between selected airports. The operator had no…
PLR 200747002: Insurance holding company avoids insured owners' policy incidents
Three business owners proposed to transfer life insurance policies used for a buy-sell agreement to a new limited liability company. Its operating agreement would keep any insured person from voting…
PLR 200747001: Charitable lead trust receives gift, income, and excise tax rulings
A married couple proposed to fund a five year charitable lead annuity trust with voting shares of their S corporation. The trust would make fixed annual payments to charity and distribute any…
IRS determination 200746021: Housing charity loses exemption after private benefits and missing filings
The IRS retroactively revoked a housing organization's § 501(c)(3) exemption. Its examination report said some properties were rented to relatives of its chairman and a board member, and it…
IRS determination 200746020: Group home charity loses exemption over missing records and returns
The IRS revoked a residential group home organization's § 501(c)(3) exemption effective January 1, 2001. The organization housed adolescent boys, but the examination report said it had not filed…
PLR 200746019: Nonprofit receives conditional waivers of pension funding requirements
The IRS granted a nonprofit organization's requests to waive the minimum funding standard for its pension plan for two plan years. The organization served people with disabilities and faced…
PLR 200746018: Company receives conditional pension funding waiver after bankruptcy and strike
The IRS granted a company a conditional waiver of its pension plan's minimum funding standard for one plan year. The company had emerged from Chapter 11 bankruptcy, faced a lengthy strike and plant…
PLR 200746017: Multiemployer pension plan receives conditional amortization extension
The IRS conditionally approved a 10-year extension for a multiemployer defined benefit plan to amortize unfunded liabilities. The plan had investment losses, fewer active members, and a depleted…
PLR 200746016: Bank's wrong deadline advice supports IRA rollover waiver
An IRA owner withdrew money intending to redeposit it, but bank employees said the rollover deadline was 90 days rather than 60. The owner tried to return the money on the 90th day and completed the…
PLR 200746015: Nonprofit receives conditional waivers of pension funding requirements
The IRS granted a nonprofit organization's requests to waive the minimum funding standard for its pension plan for two plan years. The organization served people with disabilities and faced…
PLR 200746014: Pension plan may pay protected severance benefit without forfeiting later service
A jointly trusteed pension plan had stopped new accruals of its lump sum severance benefit after a 2001 amendment but preserved the benefit already earned. The plan asked whether a participant could…
PLR 200746013: Estate gets time to allocate GST exemption to earlier trust gifts
A taxpayer made gifts to a trust for descendants, but no gift tax return was filed and no generation skipping transfer (GST) exemption was allocated to the gifts. After the omission was discovered,…
PLR 200746012: Stock repurchase option qualifies for estate valuation exception
An executive owned nonvoting company stock through a revocable trust and proposed an amendment giving the company an option to repurchase the shares at a formula price. The company had similar…
PLR 200746011: Coal fuel facilities qualify for production credit under stated conditions
A company bought two facilities that make synthetic fuel from coal and asked about the § 45K production credit. The IRS ruled that their construction contracts met the pre-1997 binding contract rule…
PLR 200746010: Court approved trust reform can preserve estate deduction for charity
A decedent's trust paid income to three individuals and charities, but its original charitable interest did not qualify for an estate tax deduction. The estate began a court proceeding to reform the…
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.