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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Denial 200713026: Planned pension termination defeats minimum funding waiver
A company facing financial hardship requested a waiver of the minimum funding standard for its pension plan. It planned to sell industrial property, fully fund the plan with the proceeds, and…
Waiver 200713025: Pension funding waiver granted with contribution conditions
An organization sought relief from its pension plan's minimum funding standard for the plan year ending December 31, 2005. It reported falling revenue after losing more than 100,000 members during a…
PLR 200713024: Business league's trade show income excluded from unrelated business tax
A tax-exempt business league helped sponsor two annual trade shows run by a for-profit company. It promoted the shows, advised on planning, staffed a booth and member lounge, and participated in…
CCA 200713023: Grape crop costs stop accumulating by the start of crushing
A vineyard operator grew grapes and used most of them to make wine. Chief Counsel advised that the grape crop's preproductive period under section 263A ends no later than the start of crushing, when…
PLR 200713022: Late S corporation election treated as timely if filed within 60 days
A company had elected to be taxed as a corporation but inadvertently failed to file the separate form to elect S corporation status. It and its shareholder filed returns consistent with S…
PLR 200713021: Taxpayer gets more time to elect treatment of dual consolidated losses
A corporate taxpayer missed elections for dual consolidated losses arising from foreign branches of two disregarded entities. Its tax department and outside accounting firm had not recognized that…
PLR 200713020: Downstream merger qualifies as a tax-free reorganization
A corporate parent proposed to merge into a company whose stock was its principal asset. The merger would eliminate a separate corporate layer, and the surviving company was considering a future S…
PLR 200713019: Late S corporation election granted reasonable-cause relief
A newly incorporated company intended to elect S corporation status from its incorporation date but missed the filing deadline. The IRS found reasonable cause for the late election and granted…
PLR 200713018: Estate receives extension for family business deduction election
An estate missed the deadline to file its estate tax return and elect the qualified family-owned business deduction. The original executor was ill and died shortly after the decedent; successor…
PLR 200713017: Actively managed property rents are not S corporation passive investment income
A corporation planning an S election asked whether rents from 26 properties counted as passive investment income under section 1362. It described tenant services, repairs, property operations,…
PLR 200713016: Late S corporation election granted conditional relief
A corporation intended to elect S status from its incorporation date but did not timely file the election. The IRS found reasonable cause and agreed to treat the election as timely if the company…
PLR 200713015: Bankruptcy stock order and economic ownership shape section 382 count
A publicly traded loss corporation in bankruptcy sought guidance on counting stock ownership changes under section 382. A court order treated an investor's excess stock purchase as void from the…
PLR 200713014: Rural telephone cooperative may allocate bank stock redemption income to patrons
A rural telephone cooperative bought stock in the Rural Telephone Bank because it was required to do so to obtain loans. When the bank dissolved, the cooperative received a payment for its Class B…
PLR 200713013: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713012: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713011: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713010: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713009: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713008: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713007: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713006: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713005: Late election allowed for acquired foreign entity
A company acquired a foreign entity and timely made a section 338 election for the acquisition. It inadvertently failed to file Form 8832 to treat the acquired entity as disregarded for federal tax…
PLR 200713004: Late S corporation election treated as effective at incorporation
A corporation's shareholder intended S corporation treatment from the date the company was incorporated, but the election was filed late. The IRS found reasonable cause for the late filing and…
PLR 200713003: Extra time granted for dual consolidated loss elections
A corporation overlooked election agreements for losses from two foreign branches after a merger disrupted its tax compliance staff. It asked for more time to file elections and annual…
PLR 200713002: Lottery panels with different numbers are separate wagers
A state lottery asked whether all winning panels on one ticket for the same drawing count as identical wagers for withholding purposes. The IRS said they do not when the player selects different…
PLR 200713001: Foreign entity given 60 days to file late classification election
A foreign entity intended to elect treatment as disregarded from the date it was incorporated, but did not file Form 8832 on time. The IRS concluded that the requirements for discretionary relief…
Determination 200712047: Mission agency denied classification as a church
A religious mission agency asked the IRS to reclassify it as a church. Its missionaries establish and support local churches, but those churches govern themselves and are separate from the agency.…
Determination 200712046: Global mission agency denied church reclassification
A global mission agency asked the IRS to reclassify it as a church. Its missionaries establish local churches and train their leaders, but the churches govern themselves and have no formal…
Determination 200712045: Trust denied tax exemption and supporting organization status
A trust sought tax exemption as a charity and classification as a supporting organization for a public charity. Its founders served on the board, controlled the trustee position, and received a loan…
CCA 200712044: Equipment sale and leaseback matched a listed SILO transaction
Chief Counsel examined a taxpayer's proposed purchase of equipment followed by a leaseback to the seller. Affiliates of a third party would hold much of the sale proceeds and use them to satisfy the…
CCA 200712043: Railroad employer name change sent for IRS processing
The Railroad Retirement Board notified the IRS that a covered employer had changed its name. Chief Counsel forwarded the notice to the IRS submission processing office under the agencies'…
PLR 200712042: Estate granted more time to elect family business deduction
An estate held an interest in a dairy farm. Its tax preparer initially concluded that the estate did not meet the ownership threshold for the qualified family-owned business deduction, so the estate…
PLR 200712041: Co-op parking payments count toward tenant income test
A cooperative housing corporation had no parking garage on its property and planned to lease spaces in nearby garages for residents. Residents who chose to park there would pay the co-op through…
PLR 200712040: Parent merger and survivor's name change qualify as reorganizations
A holding company proposed to merge into a company in which it already held an 80 percent interest, with the surviving company then taking the old parent's name. The IRS ruled that the merger…
PLR 200712039: Family owners' corporate split receives reorganization rulings
Two families that owned an S corporation proposed to separate their business interests after management disputes. The corporation would transfer part of its property and cash to a new corporation,…
PLR 200712038: Foreign company gets more time to elect partnership treatment
A foreign limited liability company had two owners for a period before later becoming wholly owned, for federal tax purposes, by one partnership. It wanted to be treated as a partnership during the…
PLR 200712037: Late Form 8832 election allowed for foreign company
A foreign limited liability company was held through two domestic entities during a period when it wanted partnership treatment for federal tax purposes. It missed the deadline to file Form 8832…
PLR 200712036: Foreign LLC granted time for late partnership election
Two limited liability companies bought a foreign limited liability company, which then had two owners for federal tax purposes. The foreign company wanted partnership classification for that period…
PLR 200712035: Successor gets more time to waive consolidated loss carryback
A consolidated group incurred a net operating loss in a short tax year before its parent merged into another company. The successor meant to waive the loss carryback period but failed to file a…
PLR 200712034: Parent granted late section 338 elections for foreign acquisitions
A parent company and related foreign purchasers acquired stock in several foreign companies and intended to make section 338 elections, which can treat qualifying stock purchases as asset…
PLR 200712033: Corporate share exchange receives section 355 rulings
An S corporation owned a controlling stake in another company that conducted a different business. It proposed to give shares of that company to four of its own shareholders in exchange for some of…
PLR 200712032: Foreign subsidiary gets late disregarded entity election
A foreign company formed a wholly owned subsidiary and intended to treat it as a disregarded entity from its formation date. The subsidiary failed to file the required Form 8832 on time. The IRS…
CCA 200712031: Business classified as railroad employer for tax purposes
The Railroad Retirement Board gave the IRS its opinion that a business had become an employer under the railroad retirement and unemployment insurance laws. Chief Counsel reviewed the board's…
PLR 200712030: Late filing allowed for foreign branch loss election
A U.S. consolidated group included a foreign branch's dual consolidated loss on its return but did not attach the required election and agreement. Its international tax manager had left abruptly,…
PLR 200712029: Court's trust clarification preserves GST exemption
A trust created before the generation-skipping transfer tax's grandfather date provided income to the grantor's children and, after a child's death, to that child's spouse. Its wording left unclear…
PLR 200712028: Acquired foreign entity gets late classification election
A corporate group acquired a foreign entity and timely made a section 338 election for the purchase. It also intended to treat the acquired entity as disregarded from a specified date, but…
PLR 200712027: Late Form 8832 allowed after foreign company purchase
A group acquired a foreign company and timely elected section 338 treatment for the acquisition. It also wanted the acquired company to be disregarded as separate from its owner from a later…
PLR 200712026: Insurer spin-off receives section 355 tax rulings
A publicly traded insurance holding company proposed to distribute the common stock of a wholly owned subsidiary conducting a different insurance business to its shareholders. It would retain a…
PLR 200712025: Corporation's late S election treated as timely
A shareholder intended a newly formed corporation to be an S corporation from its incorporation date, but the company inadvertently failed to file Form 2553. The IRS ruled that the late S election…
PLR 200712024: LLC granted late corporate and S elections
A domestic limited liability company intended to elect corporate tax classification and then S corporation status, both effective on a specified date. It inadvertently missed the filing deadlines…
PLR 200712023: Foreign entity granted late partnership election
A foreign entity was formed under laws that gave all its members limited liability. Its members intended federal partnership treatment but did not file Form 8832 because they did not know an…
PLR 200712022: Late annual certifications allowed for dual consolidated losses
A consolidated taxpayer failed to include required annual certifications for earlier dual consolidated losses with its current year return. It had brought return preparation in house after an…
PLR 200712021: Foreign entity gets late partnership classification election
A foreign entity wanted to be classified as a partnership for federal tax purposes from the date it was formed. It represented that it was eligible for that classification but inadvertently failed…
PLR 200712020: Late election allowed after foreclosure debt discharge
A taxpayer's business property was foreclosed after a loan default. The bank mailed a cancellation of debt form to the wrong address, so the taxpayer did not learn of it until the IRS asked about…
PLR 200712019: Insurance portfolio may elect partnership treatment without public trading status
An investment trust's portfolio supported variable insurance contracts and was held through life insurers' separate accounts. The portfolio, then treated as a regulated investment company, proposed…
PLR 200712018: Group receives rulings on restructurings and spin-offs
A corporate group proposed a long series of mergers, contributions, and stock distributions to separate assets used in one business from other assets and prepare another business for a minority…
PLR 200712017: Mistaken effective date does not invalidate entity classification election
A foreign corporation converted into an entity eligible to choose its federal tax classification. It intended to be disregarded as separate from its owner for federal tax purposes starting on the…
PLR 200712016: S corporation status restored after stock went to ineligible partnership
An S corporation issued shares to a limited partnership, which could not be an eligible S corporation shareholder. That issuance terminated its S election. After tax advisors identified the problem,…
PLR 200712015: Group gets more time for dual consolidated loss elections
A corporate group failed to file elections and agreements connected with dual consolidated losses of several foreign branches and disregarded foreign entities. It also missed annual certifications…
PLR 200712014: Company gets 60 days to file missing classification and S elections
A single-member company intended to be taxed as an S corporation from its formation. It said it had timely filed both its entity classification election and its S corporation election, but the IRS…
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.