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 200637035: Late rollover of withheld plan funds treated as timely
A plan participant timely rolled the distribution he received into an IRA, but federal tax had been withheld from the plan payment. He contributed his later tax refund to the IRA about a week after…
PLR 200637034: IRA rollover relief denied for funds used on personal debts
An IRA owner withdrew money to pay overdue taxes, penalties, and credit card debt, expecting to replenish the account within 60 days using a second mortgage. Credit issues delayed that loan, and a…
PLR 200637033: Widow may roll deceased spouse's IRA proceeds through estate
A deceased IRA owner's account named no beneficiary, so its proceeds passed to his estate, where his widow was executrix and sole residuary beneficiary. The IRA trustee told her she needed a private…
CCA 200637032: Partner had not shown abandonment or worthlessness of claimed loss
An individual who resigned from a partnership claimed an ordinary loss for an asserted worthless partnership interest, including a subordinated loan and related costs. The individual continued to…
PLR 200637031: Public insurance pool loses section 115 exclusion upon new member
A nonprofit mutual insurance company served public entity members and had previously received a ruling excluding its income under section 115. It proposed admitting a risk pool organized by three…
PLR 200637030: Parent gets more time for foreign branch loss election
A consolidated group's domestic subsidiary operated a foreign branch that incurred a dual consolidated loss. The group included the loss in its tax return but did not attach the required election…
PLR 200637029: Extended executive bonus formula needs no new shareholder vote
A company extended an executive's employment agreement while retaining the same formula for a performance based cash bonus. Shareholders had approved the earlier agreement and modification, and the…
PLR 200637028: Corporation may make its late S corporation election
A corporation intended to elect S corporation status but did not file Form 2553 on time. The IRS found reasonable cause for the missed deadline and agreed to treat the election as timely if the…
PLR 200637027: Taxpayer gets more time for dual consolidated loss filings
While preparing a closing agreement request, a taxpayer found that some filings related to dual consolidated losses may have lacked signatures or omitted losses. It asked for more time to submit…
PLR 200637026: Taxpayers get more time to elect capital gain as investment income
Taxpayers prepared their own joint return and did not know they could elect to include capital gain in investment income when calculating their investment interest deduction. After a tax…
PLR 200637025: Trust gifts are incomplete, while one income tax question remains open
A person created a trust whose distributions could be directed by a two-member family committee or jointly by the creator and one committee member. The IRS concluded that the trust terms did not…
PLR 200637024: Trust holding company stock qualifies as an S corporation trust
A company planning to elect S corporation status asked whether a trust holding its stock qualified as a qualified subchapter S trust. The trust had one adult U.S. beneficiary, provided for…
PLR 200637023: Company gets 60 days to elect basis reduction after debt discharge
A company had discharge of indebtedness income during a financial restructuring and missed an election to reduce depreciable property basis before other tax attributes. It said the omission was…
PLR 200637022: Section 304 does not apply to proposed subsidiary stock sales
A seller planned to sell stock in six foreign subsidiaries to two foreign buyer corporations. The seller's parent and the buyers' parent each held interests in several entities treated as…
PLR 200637021: Beneficiary may become trustee without losing trust tax protections
A beneficiary of a trust created before September 25, 1985, was to replace the current trustee. The IRS concluded that, under either potentially applicable state's law, the beneficiary's power as…
PLR 200637020: Late accounting period change application is treated as timely
A taxpayer wanted to change its tax year from a March 31 year end to a December 31 year end but filed Form 1128 late. It submitted the form and a relief request within 90 days of the deadline, and…
PLR 200637019: Corporation gets relief for a late S corporation election
A corporation's shareholder intended S corporation status to begin when the company was incorporated, but the election was not filed on time. The IRS found reasonable cause for the missed deadline…
PLR 200637018: Commodity-linked note returns count as qualifying fund income
Two regulated investment companies planned to buy notes whose repayment depended on a commodity index. The notes would be paid for in full when issued and would not require later margin or…
PLR 200637017: Late application to change tax year is treated as timely
A taxpayer sought to change its annual tax year from a January 31 year end to a March 31 year end. Although it had hired a tax professional, its Form 1128 was filed late because of an error or…
PLR 200637016: Late Form 1128 may be processed as timely filed
A taxpayer filed Form 1128 late to request a change from a May 31 tax year end to a March 31 year end. It sought filing relief shortly after the deadline. The IRS found reasonable, good faith…
PLR 200637015: Late S corporation election receives effective-date relief
A corporation's shareholder intended S corporation status to begin when the company started business, but the election was not filed on time. The IRS found reasonable cause for the delay. It ruled…
PLR 200637014: Fire district merger preserves eligible firefighters' Medicare exception
One fire protection district merged into another and transferred eight firefighters who had worked for the first district before April 1, 1986. The IRS ruled that the merger did not create a new…
PLR 200637013: Corporation may make its late S election effective from formation
A corporation's shareholder intended to elect S corporation status when the company was incorporated, but the election was not timely filed. The IRS found reasonable cause for the missed deadline…
PLR 200637012: Ineligible trust's temporary stock ownership gets S status relief
An S corporation issued shares to a trust that was not an eligible S corporation shareholder. The trust later transferred the shares to an eligible individual. The IRS found that the trust's…
PLR 200637011: Late GST exemption allocations may use original gift values
A taxpayer funded two trusts for children and their descendants and reported the transfers on a timely gift tax return. The accountant preparing the return inadvertently omitted allocations of the…
PLR 200637010: Corporation gets relief after passive income ends its S election
An S corporation had accumulated earnings and profits and received too much passive investment income in three consecutive tax years. Its S election therefore terminated, despite investments meant…
PLR 200637009: Subsidiary gets a late QSub election and termination relief
An S corporation became owned by another company, which intended to elect qualified subchapter S subsidiary (QSub) status for it but missed the Form 8869 deadline. In a later restructuring, the…
PLR 200637008: Partnership receives more time to elect a basis adjustment
A limited liability company taxed as a partnership missed the deadline to elect an adjustment to the basis of its property after a member died and the member's interest passed to a trust. The IRS…
PLR 200637007: Corporation gets relief for a late S election
A corporation intended to elect S corporation status but did not file Form 2553 by the deadline. The IRS found reasonable cause for the late election. It said the election would be treated as timely…
PLR 200637006: Foreign entity gets time to elect disregarded status
A foreign entity became wholly owned by a foreign corporation and intended to be treated as a disregarded entity for U.S. federal tax purposes. It missed the deadline to file Form 8832 for that tax…
PLR 200637005: Foreign entity gets more time to elect partnership status
A foreign entity said it was eligible to be taxed as a partnership but inadvertently missed the deadline to file Form 8832. It asked to make the election effective on an earlier date. The IRS found…
PLR 200637004: Corporation retains S status after trust shareholder error
Shares of an S corporation were transferred to a trust that had not made the required qualified subchapter S trust (QSST) election. The IRS found that the transfer terminated the corporation's S…
PLR 200637003: Corporation retains S status after trust shareholder error
Shares of an S corporation were transferred to a trust that had not made the required qualified subchapter S trust (QSST) election. The IRS found that the transfer terminated the corporation's S…
PLR 200637002: Corporation retains S status after trust shareholder error
Shares of an S corporation were transferred to a trust that had not made the required qualified subchapter S trust (QSST) election. The IRS found that the transfer terminated the corporation's S…
CCA 200637001: Assessment waiver remains valid during the 90 day extension
Chief Counsel addressed whether an officer and the IRS could extend the deadline to assess a trust fund recovery penalty after the ordinary assessment period ended. The IRS had mailed a proposed…
Determination 200636106: IRS revokes a social club's tax exemption
The IRS revoked a social club's exemption under section 501(c)(7) after finding that it relied heavily on events open to the public. The examination report says nonmembers supplied at least 73% of…
Determination 200636105: License fee office loses charitable exemption
A nonprofit operated a state license fee office and distributed its profits to charities. It argued that processing license applications lessened a government burden and qualified it for charitable…
Determination 200636104: Charity loses exemption after activity and records lapse
An organization had provided financial assistance to low income first time home buyers through a housing program. Its president told the IRS that the organization became inactive after that program…
Determination 200636103: Veterans organization loses exemption over public bar sales
A veterans organization operated a bar open to the public and sold pull-tabs through a vending machine. The IRS found that those sales produced most of its income and that the organization kept no…
Determination 200636102: Charity loses exemption after failing to provide records
The IRS repeatedly sought an exempt organization's books and records during an examination, but the organization did not provide them. Without those records, the IRS said the organization had not…
PLR 200636101: IRS conditionally extends a multiemployer pension plan's funding period
A multiemployer pension plan asked for five more years to amortize unfunded liabilities from its plan year beginning April 1, 2003. After investment losses, the plan was 75% funded, and its union…
PLR 200636100: IRS waives late IRA rollover after broker opens wrong account
A surviving spouse inherited an IRA and asked a broker to put part of the distribution into a rollover IRA. A miscommunication caused the broker to place the money in an ordinary brokerage account…
PLR 200636099: IRS waives IRA rollover deadline after prolonged hospitalization
An IRA provider closed a taxpayer's account and mailed him a distribution check while he was hospitalized for heart surgery. He then spent more than two months in a recovery facility and said he did…
PLR 200636098: Transfers between government retirement plans are not taxable distributions
A government agency wanted to move employees' contribution accounts from two retirement plans into another agency plan. The employees could neither take cash instead nor receive the assets during…
PLR 200636097: Foreign entity gets more time to elect disregarded status
A foreign entity came under one owner's control and intended to be treated as disregarded for federal tax purposes from the acquisition date. It missed the deadline to file Form 8832 for that…
PLR 200636096: Returning tax balances after utility asset sale would violate normalization rules
An electric utility sold nuclear generation facilities and asked whether it could use tax credit and deferred tax balances tied to those assets to reduce costs recovered from customers. The IRS…
PLR 200636095: Foreign entity gets extra time to elect partnership treatment
A foreign entity intended to be classified as a partnership from a specified date but did not file Form 8832 on time. The IRS concluded, based on the submitted facts and representations, that the…
PLR 200636094: Estate gets more time to split marital trust and make reverse QTIP election
An estate made a QTIP election for a marital trust but omitted a reverse QTIP election and an allocation of the decedent's generation skipping transfer tax exemption. It asked for more time to…
PLR 200636093: Rental income from actively managed properties is not passive investment income
An S corporation that owns rental properties asked whether its rent counts as passive investment income under IRC § 1362. It described employees and contractors who maintain common areas, roads,…
PLR 200636092: Housing cooperative may issue shares tied to a convertible commercial unit
A housing cooperative proposed issuing new shares tied to a commercial unit that could legally and reasonably be converted to a residence. It would put those shares in a new LLC and distribute the…
PLR 200636091: Estate and spouse get more time to allocate GST exemptions to trusts
A decedent and spouse had relied on an accountant who incorrectly believed gift tax returns were unnecessary for years of stock transfers to trusts benefiting family members. As a result, neither…
PLR 200636090: Corporation gets late S election relief
A corporation's sole shareholder intended S corporation status from the date of incorporation, but the corporation did not file Form 2553 on time. The IRS found reasonable cause for the late filing…
PLR 200636089: Parent company gets more time to file subsidiary stock loss election
A parent corporation said its wholly owned subsidiary's stock became worthless, but it missed the deadline for a statement that could allow recognition of some or all of the stock loss under a…
PLR 200636088: Group gets extra time for value restoration election after ownership change
A parent company said it underwent an ownership change while carrying consolidated net operating losses. It and four related companies missed the deadline to elect to restore value under Treasury…
PLR 200636087: Controlled group gets extra time for value restoration election
A parent corporation said it had an ownership change after accumulating consolidated net operating losses. It and three related foreign corporations missed the deadline to elect to restore value…
PLR 200636086: Sale of life insurance policy to owner's grantor trust is disregarded
A taxpayer proposed transferring his life insurance policy for payment to an irrevocable trust he represented was his grantor trust for federal income tax purposes. He asked whether the transfer…
PLR 200636085: Payments to related insurer count as insurance premiums for business expense deduction
A corporate group asked whether payments by its operating companies to a related insurance subsidiary could be treated as insurance premiums when determining business expense deductions under IRC §…
PLR 200636084: Foreign company gets extra time to elect disregarded status
A foreign company came under the ownership of another company and intended to be treated as a disregarded entity from the acquisition date. It missed the deadline to file Form 8832 for that…
PLR 200636083: Foreign entity gets more time for partnership election
A foreign entity intended to elect partnership treatment but missed the Form 8832 filing deadline for its chosen effective date. It asked the IRS for a discretionary extension under Treasury…
PLR 200636082: Foreign entity receives extension for disregarded status election
A foreign entity came under a single owner's control and intended to be treated as disregarded for federal tax purposes from that acquisition date. It did not file Form 8832 on time to make 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.