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 200709026: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709025: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709024: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709023: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709022: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709021: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709020: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709019: Insurance investment portfolio may elect partnership status
Two life insurers held shares in an investment portfolio that supported their variable insurance contracts. The portfolio proposed to elect federal tax classification as a partnership and asked…
PLR 200709018: Debt restructuring qualifies as reorganization, with different creditor results
An insolvent foreign holding company transferred a U.S. subsidiary group to a newly formed company, which assumed liabilities, and distributed the new company's stock to creditors. The new company…
PLR 200709017: S corporation status restored after passive income termination
A corporation with accumulated earnings and profits received more than 25 percent of its gross receipts from passive investment income for three consecutive years. That combination terminated its S…
PLR 200709016: Foreign subsidiary gets time to elect disregarded status
A foreign entity with one owner was part of a group headed by a U.S. parent. The parent intended the entity to be disregarded as separate from its owner for federal tax purposes from its formation…
PLR 200709015: Late securities trader election denied after months of hindsight
An individual who traded stocks and options asked to make a late IRC § 475(f) election to use mark-to-market accounting for a prior year. He said a former tax adviser had not told him about the…
PLR 200709014: Stock transfer to former spouse avoids income and gift tax
A divorce settlement required a former husband to leave his former wife company stock at his death if she survived him. Years later, they proposed that he transfer some stock during his lifetime in…
PLR 200709013: LLC restructuring does not significantly modify outstanding debt
A corporate parent planned to convert its subsidiary to a limited liability company, change its federal tax classification, and sell part of its equity to a buyer. The subsidiary had several series…
PLR 200709012: Trust transfers of ESOP replacement property avoid gain recapture
A shareholder had sold company stock to an employee stock ownership plan and bought qualified replacement property after electing to defer gain under IRC § 1042. She planned to place that property…
PLR 200709011: Trust transfers of ESOP replacement property avoid gain recapture
A shareholder had sold company stock to an employee stock ownership plan and bought qualified replacement property after electing to defer gain under IRC § 1042. He planned to place that property in…
PLR 200709010: Couple gets time to opt out of automatic GST exemption allocation
A married couple made gifts to an irrevocable trust for descendants and other family members over several years. For four later years, they filed gift tax returns but failed to attach written…
PLR 200709009: Affordable housing rules do not disqualify a housing cooperative
A housing cooperative planned apartments at low, moderate, and market rates. Financing for the affordable units required income limits and restrictions on purchase prices and resale. The IRS ruled…
PLR 200709008: City must report commercial building renovation reimbursements
A city reimbursed owners and long-term tenants for renovating downtown commercial buildings and asked whether it had to file information returns. Eligibility did not depend on the recipients' income…
PLR 200709007: Mandatory retiree health benefits can be excluded from income
An employer placed the value of eligible managers' unused sick and vacation leave into a trust when they retired. The trust paid health insurance premiums and medical expenses for retirees and their…
PLR 200709006: Foreign entity gets more time to elect disregarded status
A foreign entity intended to elect treatment as disregarded from its owner, effective when it was capitalized, but inadvertently missed the deadline for filing Form 8832. It asked for more time…
PLR 200709005: Group gets more time for dual consolidated loss elections
A corporate group missed or incompletely filed elections for dual consolidated losses of foreign branches held through seven entities. It also asked for more time to file related annual…
PLR 200709004: Shareholder tax distributions do not create a second stock class
A company with an S corporation election made distributions based on shareholders' varying interests in its income so they could pay estimated and final taxes. It also made distributions based on…
PLR 200709003: Prepaid postage deductible for shared and solo mailings
A direct mail company funded a postal permit account before mailing advertisements and expected to use each payment within three and a half months. It asked whether it could deduct prepaid postage…
PLR 200709002: Foreign entity receives extension for classification election
The owners of several foreign entities intended to treat them as disregarded for federal tax purposes, but Forms 8832 were not filed on time. One entity requested an extension to make its election…
PLR 200709001: Late entity election allowed from original acquisition date
A foreign entity was acquired as part of a series of related transactions. Its owners intended to treat it as disregarded for federal tax purposes from the date of its original acquisition, but…
PLR 200708090: Church-affiliated school's retirement plan qualifies as a church plan
A tax-exempt school associated with two churches maintained a retirement plan for its employees. The plan had been administered by a committee, but its documents did not formally establish that…
Determination 200708089: Founder loans defeat charity exemption
A nonprofit sought recognition as a tax-exempt charity and claimed to support a publicly supported organization. Most of its assets were held through a limited partnership controlled by its…
PLR 200708088: Foundation can transfer half its assets to another foundation
A family controlled two private foundations and proposed moving half the older foundation's assets to the newer one because family members had different charitable interests. The IRS ruled that the…
PLR 200708087: Burial lot exchange leaves public park charity exempt
A charity maintained a public park within a historic cemetery. A donor whose family burial lots were surrounded by the park proposed exchanging them for lots elsewhere in the park. An independent…
PLR 200708086: Dividing family foundation assets avoids termination tax
A family proposed transferring half the assets of one private foundation to a second foundation so that different grandchildren could pursue different charitable interests. The IRS treated the move…
PLR 200708085: Late IRA rollover allowed after custodian's reporting error
An IRA owner took possession of a stock certificate from the account without realizing that the withdrawal was a distribution. The custodian sent Form 1099-R more than a year later and incorrectly…
PLR 200708084: Inherited IRA may use older child's life expectancy
An IRA owner died before the required distribution starting age and named her trust as the IRA beneficiary. State law required the IRA to fund subtrusts for her two adult children; other assets paid…
Determination 200708083: Bond authority allocated for a wind facility
An applicant requested authority to issue Clean Renewable Energy Bonds for a wind facility. The IRS determined that the project qualified for purposes of IRC § 54 and allocated a redacted amount of…
Determination 200708082: Government bond cap blocks hydropower allocation
An applicant sought authority to issue Clean Renewable Energy Bonds for a hydropower facility owned by a governmental borrower. IRC § 54 set an $800 million overall limit and a $500 million limit…
Determination 200708081: Wind project receives clean energy bond authority
The IRS reviewed an application for Clean Renewable Energy Bond authority for a wind facility. It determined that the project qualified for IRC § 54 purposes and allocated a redacted amount of…
Determination 200708080: Clean energy bond authority granted for a wind facility
An applicant requested Clean Renewable Energy Bond authority for a wind facility. The IRS determined that the project met IRC § 54's project requirement and allocated a redacted amount to a…
Determination 200708079: Governmental bond limit blocks wind project allocation
An applicant requested Clean Renewable Energy Bond authority for a wind facility owned by a governmental borrower. IRC § 54 capped bond authority for government owned projects at $500 million within…
Determination 200708078: Wind bond request exceeds governmental allocation cap
An applicant requested authority to issue Clean Renewable Energy Bonds for a wind facility owned by a governmental borrower. IRC § 54 allowed no more than $500 million of the bond program's $800…
Determination 200708077: Wind facility awarded clean energy bond allocation
An applicant sought Clean Renewable Energy Bond authority for a wind facility. The IRS determined that the project qualified for purposes of IRC § 54 and allocated a redacted bond amount to a…
Determination 200708076: Bond cap prevents landfill gas allocation
An applicant sought Clean Renewable Energy Bond authority for a landfill gas facility owned by a governmental borrower. IRC § 54 reserved no more than $500 million of the $800 million program limit…
Determination 200708075: Bond cap blocks three renewable energy projects
A governmental borrower requested Clean Renewable Energy Bond authority for two landfill gas facilities and an open-loop biomass facility. IRC § 54 limited bond authority for governmental borrowers…
Determination 200708074: Bond authority allocated to eight solar projects
An applicant sought Clean Renewable Energy Bond authority for eight solar energy facilities listed in an appendix. The IRS determined that the projects qualified for purposes of IRC § 54 and…
Determination 200708073: Landfill gas facility receives bond allocation
An applicant requested Clean Renewable Energy Bond authority for a landfill gas facility. The IRS determined that the project qualified for IRC § 54 purposes and allocated a redacted amount to a…
Determination 200708072: Wind facility gets clean energy bond allocation
An applicant requested Clean Renewable Energy Bond authority for a wind facility. The IRS determined that the project qualified for purposes of IRC § 54 and allocated a redacted amount of authority…
CCA 200708071: Recalculate corporation suspense account phaseout each year
Chief Counsel was asked how to calculate the annual phaseout of a corporation's suspense account under IRC § 447(i)(5). Some taxpayers had kept the same annual amount throughout the 20-year period…
Determination 200708070: Government cap prevents wind bond allocation
An applicant requested Clean Renewable Energy Bond authority for a wind facility owned by a governmental borrower. IRC § 54 capped authority for governmental borrower projects at $500 million within…
Determination 200708069: IRS proposes reduced bond allocation for wind facility
A governmental borrower requested Clean Renewable Energy Bond authority for a wind facility. The IRS found the project qualified for purposes of IRC § 54 but proposed a smaller allocation than…
Determination 200708068: Bond cap blocks trash combustion project
An applicant sought Clean Renewable Energy Bond authority for a trash combustion facility owned by a governmental borrower. IRC § 54 limited bond authority for governmental borrower projects to $500…
Determination 200708067: Some renewable projects receive bond authority, others do not
An applicant sought Clean Renewable Energy Bond authority for several projects. The IRS allocated a redacted amount to a qualified issuer for three projects listed in Appendix A: two hydropower…
Determination 200708066: Bond authority allocated for wind facility
An applicant sought Clean Renewable Energy Bond authority for a wind facility. The IRS determined that the project qualified for purposes of IRC § 54 and gave a qualified issuer authority to issue…
Determination 200708065: Solar facility awarded clean energy bond authority
An applicant requested Clean Renewable Energy Bond authority for a solar energy facility. The IRS determined that the project qualified for IRC § 54 purposes and allocated a redacted amount to a…
PLR 200708064: Open market repurchases do not change spin-off acquisition test
After a corporate distribution, the controlled company considered repurchasing its shares in the open market. It represented that any shareholder could participate and that it did not seek to change…
Determination 200708063: IRS allocates bond authority for thirteen solar projects
An issuer applied for authority to issue Clean Renewable Energy Bonds for thirteen solar energy facilities. The IRS found the projects qualified under IRC § 54 and allocated bond authority for each…
Determination 200708062: Hydropower bond allocation approved, geothermal request denied
An issuer requested Clean Renewable Energy Bond authority for renewable energy projects. The IRS allocated authority under IRC § 54 for the hydropower facility in Appendix A. It denied an allocation…
Determination 200708061: Bond authority granted for some renewable projects and limited or denied for others
An issuer applied for Clean Renewable Energy Bond authority for a group of renewable energy projects. The IRS granted allocations under IRC § 54 for the 45 projects in Appendix A and proposed a…
Determination 200708060: Bond authority approved for landfill gas and wind projects
An issuer applied for authority to issue Clean Renewable Energy Bonds for a landfill gas facility and a wind facility. The IRS determined that the projects in Appendix A qualified under IRC § 54 and…
Determination 200708059: Bond authority allocated for a wind facility
An issuer applied for authority to issue Clean Renewable Energy Bonds for a wind facility. The IRS determined that the project in Appendix A qualified under IRC § 54 and allocated bond authority for…
Determination 200708058: Wind project receives renewable energy bond allocation
An issuer applied for authority to issue Clean Renewable Energy Bonds for a wind facility. The IRS determined that the project in Appendix A qualified under IRC § 54 and allocated bond authority for…
Determination 200708057: Solar facility receives renewable energy bond authority
An issuer applied for authority to issue Clean Renewable Energy Bonds for a solar energy facility. The IRS determined that the project in Appendix A qualified under IRC § 54 and allocated bond…
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.