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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TAM 200625032: Copyright infringement recoveries are not involuntary conversion proceeds
A company received court-awarded and settlement payments after a competitor copied its copyrighted products and used its trade secrets. It asked whether the payments could be excluded from current…
PLR 200625031: Class counsel fees need not appear on class members' Forms 1099
A telecommunications company settled an opt-out class action and agreed to pay court-approved fees directly to class counsel. It asked whether the fees had to be reported as income to class members…
PLR 200625030: Duty-related disability pensions are excluded from income
A fund asked whether disability pensions for firefighters and police officers injured while performing their duties were taxable to recipients. The governing statute pays disabled employees a…
PLR 200625029: Late accounting-period application treated as timely filed
A taxpayer missed the deadline to file Form 1128 to change its tax year after a joint venture affected the filing procedure it expected to use. It requested an extension under the regulatory relief…
PLR 200625028: Corporate group receives more time to elect consolidated filing
A parent company formed three subsidiaries and filed a return as though the group had elected to file a consolidated federal income tax return, but it missed the election deadline. The IRS found…
PLR 200625027: Late tax-year change application receives filing relief
A taxpayer filed Form 1128 late while seeking to change its tax year end from December 31 to May 31. The filing was late because of an error or misunderstanding, and the taxpayer requested relief…
PLR 200625026: Corporate group may file late election to waive loss carryback
A consolidated corporate group missed the deadline to elect to give up the carryback period for its consolidated net operating loss. The parent company had relied on a qualified tax professional who…
PLR 200625025: Net share settlement of employee awards creates no REIT stock redemption
A real estate investment trust and a related employer planned to settle employees' restricted stock unit awards using a net share method. The employer would pay withholding taxes from its own funds,…
PLR 200625024: Redacted ruling concerns power project bonds and new payment agreements
A public power agency and another entity asked for rulings about proposed agreements tied to electric power projects financed with bonds. Under the proposed agreements, the other entity would pay…
PLR 200625023: Late S corporation election receives reasonable-cause relief
A corporation and its two shareholders intended to elect S corporation status from the date the company was formed, but no Form 2553 was filed on time. The IRS found reasonable cause for the missed…
PLR 200625022: Late qualified S subsidiary election receives 60-day extension
An S corporation bought all the stock of another company and intended to treat it as a qualified subchapter S subsidiary starting the day after the purchase. It made an election related to the stock…
PLR 200625021: Cooperative's business asset sale produces patronage income
A group purchasing cooperative planned to sell its operating assets to a company with which it had affiliated. The assets included goodwill, its workforce, marketing rights, furniture, and…
PLR 200625020: Partnership may revoke election against bonus depreciation
A partnership operating a senior apartment complex had elected not to claim additional first-year depreciation on property placed in service during a tax year. Its tax preparer made the election…
PLR 200625019: Domestic REIT subsidiaries may use foreign currency selection rules
A real estate investment trust formed domestic subsidiary REITs to invest outside the United States. The subsidiaries expected to conduct their investments, financing, and recordkeeping in the…
PLR 200625018: Late dual consolidated loss elections receive 60-day extension
A U.S. corporate group had losses in a foreign partnership and several foreign branches but omitted required dual consolidated loss elections and agreements from its returns. Its accounting staff…
PLR 200625017: Late dual consolidated loss elections and certifications receive relief
A domestic corporation also taxed on its worldwide income by another country missed elections for several years of dual consolidated losses and annual certifications for earlier losses. The…
PLR 200625016: Late dual consolidated loss filings receive 60-day extension
A taxpayer used a dual consolidated loss from an indirectly owned foreign entity on its U.S. consolidated return. It omitted the election and agreement for the loss year and annual certifications…
PLR 200625015: Extension granted for dual consolidated loss filings
A U.S. corporate group omitted elections, agreements, and annual certifications related to losses of a foreign disregarded entity and a foreign branch. Its tax personnel and advisers had believed…
PLR 200625014: Estate may sever marital trust and make a late reverse QTIP election
An estate made a marital deduction election for a trust but did not divide the trust or make a reverse QTIP election on its timely estate tax return. The executor sought more time so part of the…
PLR 200625013: Wife receives more time to allocate GST exemption to trusts
A couple treated gifts to two trusts as made half by each spouse, but their accounting firm did not allocate either spouse's generation-skipping transfer (GST) tax exemption on the gift tax returns.…
PLR 200625012: Group receives 60 days for dual consolidated loss filings
A U.S. corporate group had dual consolidated losses from several foreign entities and branches over multiple tax years. Its tax director filed some elections but missed annual certifications, and…
PLR 200625011: Clarifying stock agreement does not trigger valuation rule
A family company and its nonvoting shareholders proposed to amend a stock transfer agreement signed before October 8, 1990. The amendment would clarify that its restrictions apply only to the…
PLR 200625010: Rental property co-ownership is not a business entity
Two unrelated owners held rental property as tenants in common and used agents for customary management and leasing work. They retained approval rights over major decisions and shared income and…
PLR 200625009: Rental property co-ownership is not a business entity
Two unrelated owners held rental property as tenants in common and used agents for customary management and leasing work. They retained approval rights over major decisions and shared income and…
PLR 200625008: Foreign entity may file a late classification election
A foreign entity intended to elect treatment as disregarded for U.S. federal tax purposes, effective when it was formed, but did not file the election on time. It requested relief under the rules…
PLR 200625007: Subsidiary receives extension for disregarded entity election
A parent company intended for its wholly owned foreign subsidiary to elect disregarded entity treatment for U.S. federal tax purposes. The subsidiary inadvertently did not file Form 8832. Based on…
PLR 200625006: City neighborhood payments are taxable and reportable
A city paid property owners to convert multiunit buildings back to their original single-family or duplex use, covering conversion costs and lost rent. It asked whether it had to file information…
PLR 200625005: Extra time granted to request dual consolidated loss closing agreement
A corporation split off part of a subsidiary's stock and sold the rest, triggering rules that could recapture dual consolidated losses. The corporation and subsidiary missed the deadline to request…
PLR 200625004: S corporation gets 45 days to file tax year election
An S corporation intended to use a September 30 tax year but its tax professional missed the deadline for Form 8716. The corporation had filed its income tax return and the required payment form…
PLR 200625003: Controlled group may revoke alternative research credit election
A corporation had elected the alternative incremental research credit method for itself and its controlled group. It requested IRS consent to revoke that election before the return deadline for a…
PLR 200625002: Late election allowed for Hurricane Charley loss
A taxpayer's condominium suffered extensive damage from Hurricane Charley in August 2004. The taxpayer intended to elect under IRC § 165(i) to claim the disaster loss for the preceding tax year, but…
PLR 200625001: Late S corporation election receives relief
A newly formed corporation's shareholders intended S corporation treatment from the date of incorporation, but the election was filed too late. The IRS found reasonable cause for the delay under IRC…
PLR 200624071: Retiree health plan receives limited tax credit treatment
After an employer entered bankruptcy, it and a union replaced retiree health benefits with coverage through a new plan. The IRS ruled that the plan is a group health plan subject to COBRA…
PLR 200624070: IRA rollover waiver denied after funds went to joint account
An IRA owner withdrew funds and placed them in a joint account that was not an IRA, intending to invest in stocks and options. After receiving Form 1099-R, the owner tried to return the money to the…
Determination 200624069: Alumni social club loses tax exemption over missing records
The IRS retroactively revoked an alumni organization's exemption as a social club under IRC § 501(c)(7). An examination found that the organization could not reliably separate income from members…
PLR 200624068: Expanded city uses of gaming revenue preserve exemption
A nonprofit operated a city racing track and related gaming facilities under a lease with the city. State gaming changes were expected to increase revenue, so the city proposed to expand the…
TAM 200624067: Federal income tax excluded from production cost ratio
A producer used the simplified service cost method to allocate mixed support costs between production and other activities. It included federal income taxes in the total costs used as the…
TAM 200624066: Manufacturer chargebacks reduce wholesaler inventory cost
A wholesaler bought products from manufacturers and sold them to retailers at negotiated contract prices. When a retailer's price was below the manufacturer's wholesale price, the wholesaler…
TAM 200624065: Inflation adjustment is interest but is not estate income
A divorce settlement gave one spouse a note whose payment amount rose with inflation, even though the note said it bore no interest. After that spouse died, the former spouse's estate paid the…
PLR 200624064: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624063: Shared staff reimbursements are not REIT gross income
A corporation that elected REIT treatment employed executives and staff who also worked for its operating partnership and taxable REIT subsidiary. The corporation proposed to pay shared personnel…
PLR 200624062: Proposed property purchases fail housing credit tests
A partnership proposed to sell an existing apartment complex to a new entity and have that entity buy and demolish an adjacent property as part of a settlement with a city. It sought the 70-percent…
PLR 200624061: Late tax year change application treated as timely
A taxpayer filed Form 1128 late to change its federal tax year end from March 31 to December 31. The IRS found that the taxpayer acted reasonably and in good faith and that granting late filing…
PLR 200624060: Late S corporation election effective from incorporation
A shareholder intended for a newly formed corporation to elect S corporation treatment from its incorporation date, but the election was filed late. The IRS found reasonable cause for the missed…
PLR 200624059: Bargained education plan qualifies for limited income exclusion
A bargaining agent established an educational assistance plan for employees covered by a collective bargaining agreement. The plan could reimburse tuition, fees, and books up to $15,000 per plan…
PLR 200624058: Late S corporation election effective from incorporation
A shareholder intended for a newly formed corporation to elect S corporation treatment from its incorporation date, but the election was filed late. The IRS found reasonable cause for the missed…
PLR 200624057: Foreign entity receives late classification election relief
A foreign entity intended to elect disregarded entity treatment for U.S. federal tax purposes effective on its incorporation date, but it missed the Form 8832 deadline. It requested relief under the…
PLR 200624056: Foreign entity receives late classification election relief
A foreign entity intended to elect disregarded entity treatment for U.S. federal tax purposes effective on its incorporation date, but it missed the Form 8832 deadline. It requested relief under the…
PLR 200624055: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624054: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624053: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624052: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624051: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624050: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624049: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624048: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624047: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624046: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624045: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under the…
PLR 200624044: Foreign entity may make late partnership election
A foreign entity intended to elect partnership classification for U.S. federal tax purposes effective on its incorporation date. It did not file Form 8832 on time and requested relief under 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.