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 200613015: IRS grants more time for dual consolidated loss filings
A consolidated group missed elections, agreements, and annual certifications for dual consolidated losses of three foreign entities treated as disregarded for U.S. tax purposes. It said turnover and…
PLR 200613014: Late election and certification allowed for dual consolidated losses
A consolidated group used losses from a foreign entity treated as disregarded for U.S. tax purposes to offset its income. Its accounting firm later found that the group had omitted an election and…
PLR 200613013: Late S corporation election treated as timely
A corporation's shareholder intended for it to be an S corporation, but the election was filed late. The IRS found reasonable cause for the missed deadline and agreed to treat the election as…
PLR 200613012: Performance goal awards can qualify despite early termination provisions
A public company's annual and long-term executive incentive plans could pay awards after certain terminations, even before the performance period ended. The company asked whether awards paid after…
PLR 200613011: IRS rules on insurer conversion, domestication, and merger
A mutual insurer planned to become a stock company under a new holding company. In the same transaction series, a foreign insurance holding company would become domestic and merge into the holding…
PLR 200613010: Foreign entity receives more time to elect corporate tax status
A foreign entity eligible to choose its U.S. tax classification missed the deadline to elect treatment as a corporation because of inadvertence. The IRS concluded that it met the requirements for…
PLR 200613009: Home sale for adoption qualifies for reduced gain exclusion
A couple sold their home before owning and using it for two years because they needed another bedroom to meet adoption requirements. They rented a larger home and moved there before the sale while…
PLR 200613008: IRS grants late S election relief despite ineligible shareholder
A corporation's shareholders intended S corporation treatment from incorporation, but the election was late and one original shareholder was ineligible. The corporation later took steps to remove…
PLR 200613007: Bargained workers' compensation payments excluded from income and wages
An employer's collective bargaining agreement provided payments to employees who suffered work-related injuries or illness under a state workers' compensation law. The IRS concluded that all amounts…
PLR 200613006: Late election out of automatic GST exemption allocation allowed
A taxpayer placed part of her residence in a trust for her child and did not intend to allocate generation-skipping transfer (GST) tax exemption to the gift. A later statutory change caused an…
PLR 200613005: Late tax year change application treated as timely
A dormant corporation filed Form 1128 late to request a change in its taxable year. The IRS found that it had acted reasonably and in good faith and had shown unusual and compelling circumstances…
PLR 200613004: Late Form 1128 for tax year change treated as timely
A taxpayer filed Form 1128 late to request a different taxable year. The IRS concluded that the taxpayer had acted reasonably and in good faith and had shown unusual and compelling circumstances for…
PLR 200613003: Subsidiary's late Form 1128 treated as timely filed
A domestic corporation that filed a separate return applied late to change its taxable year. The IRS concluded that it acted reasonably and in good faith and had shown unusual and compelling…
PLR 200613002: Three trusts may be split into GST exempt and non-exempt trusts
A couple transferred stock to three trusts and allocated generation-skipping transfer (GST) tax exemption based on the reported stock value. An IRS settlement later increased that value, leaving…
PLR 200613001: Fractional splits of three trusts qualify for GST purposes
A taxpayer and spouse gave corporate stock to three irrevocable trusts and allocated generation-skipping transfer (GST) tax exemption based on the stock's reported value. After an IRS settlement…
PLR 200612018: Separate pension plan avoids combined contribution deduction limit
An employer maintained a defined benefit plan and a defined contribution plan with overlapping participants. It proposed moving the assets and liabilities for former employees who had never…
PLR 200612017: Government affiliated charity need not file Form 990
A tax-exempt organization controlled by a county asked whether it was exempt from filing Form 990. County commissioners selected nearly all of its trustees and oversaw its budget and expenditures,…
PLR 200612016: State and local affiliate exempt from Form 990 filing
A charity serving older residents was created by a state government office and supervised by state and local officials. It received government grants, underwent annual audits, and had its expenses…
CCA 200612015: Voluntary IRS questionnaire does not open an examination
The IRS planned to send some taxpayers a questionnaire and invite them to an informal meeting after software flagged their returns as likely to contain errors. The letter would say participation was…
PLR 200612014: Corporation receives relief for late S election
A corporation's sole shareholder intended for it to be an S corporation from its incorporation date, but Form 2553 was late. The IRS found reasonable cause for the missed deadline under IRC §…
CCA 200612013: Treaty-based tax credits from securities loans disallowed
A U.S. company borrowed shares of U.K. corporations and lent them to its U.K. subsidiary, which sent it payments in place of dividends. The company claimed U.S. foreign tax credits for U.K. tax…
PLR 200612012: More time granted for dual consolidated loss filings
A consolidated group filed some protective elections for foreign losses but failed to identify certain lower-tier units separately and omitted annual certifications. It discovered the problems…
PLR 200612011: Late S election and fiscal year election receive relief
A corporation intended to elect S corporation status and a fiscal tax year but missed the deadlines for Forms 2553 and 8716. It had filed S corporation returns and required payment forms consistent…
PLR 200612010: Co-op residents may deduct taxes attributable to leased building
A cooperative housing corporation planned to lease a building and the land beneath it to provide homes for its shareholders. An appraisal showed that the lease rent was attributable entirely to the…
PLR 200612009: Late duplicate Form 3115 allowed for inventory method change
A consolidated group attached the original Form 3115 to its timely return to change three subsidiaries' inventory valuation from a link-chain method to the IPIC method of dollar-value LIFO. Its…
PLR 200612008: S election may be filed late with intended effective date
A corporation's shareholders intended it to be an S corporation from incorporation, but no Form 2553 was timely filed. The IRS found reasonable cause for the late election under IRC § 1362(b)(5). It…
PLR 200612007: Revised nuclear decommissioning funding schedule approved
An electric utility asked the IRS to revise the permitted annual contributions to its nuclear decommissioning fund for a plant it partly owned. A utility commission had updated the projected…
PLR 200612006: Late S election accepted from incorporation date
A corporation's sole shareholder intended S corporation status, but Form 2553 was not timely filed. The IRS found reasonable cause for the omission and granted late election relief under IRC §…
PLR 200612005: Missed S corporation election receives filing relief
A corporation intended to elect S corporation treatment from the date it was incorporated, but it did not file Form 2553 on time. The IRS found reasonable cause for the missed deadline. It ruled…
PLR 200612004: Sole shareholder's late S election granted relief
A corporation's sole shareholder intended S corporation status, but the corporation missed the deadline to file Form 2553. The IRS found reasonable cause for the omission and allowed the election to…
PLR 200612003: Late FIRPTA certificate notice given 60 day extension
A domestic corporation gave a buyer a certificate stating that its stock was not a U.S. real property interest during a merger. Each company's officer thought the other company would mail the…
PLR 200612002: Retained trust powers leave gift incomplete; one income tax issue deferred
A trust creator retained a limited power to direct property at death and could receive trust property with a committee member's consent. The IRS ruled that the creator's transfer to the trust was an…
PLR 200612001: Estate cannot expand a filed QTIP election to omitted property
An estate treated some property as disclaimed by the surviving spouse and omitted it from the QTIP election listed on its estate tax return. The disclaimers were later found invalid, so the property…
PLR 200611041: IRA rollover waiver granted with inconsistent amount references
An IRA owner missed the 60 day rollover deadline while seeking clarification about the eligibility of funds in his account. He asked for a waiver for a distribution the letter calls Amount 3. The…
PLR 200611040: IRA rollover deadline waived after deposit into wrong account
An IRA owner intended to move a distribution into an IRA certificate of deposit at another bank. He did not mark the IRA box on the account application, and the bank placed the funds in an ordinary…
PLR 200611039: Storm delayed SIMPLE IRA rollover check, and IRS waived the deadline
A SIMPLE IRA owner sent a certified rollover check by express mail with guaranteed next day delivery. A severe winter storm shut down a postal processing center, and the check arrived seven days…
PLR 200611038: IRS waived IRA rollover deadline for stock certificate mistakenly distributed
An IRA owner asked for a stock certificate so attorneys could verify the IRA's shares during a company buyout. The certificate was issued in the owner's name, which the custodian treated as a…
PLR 200611037: Surviving spouse may roll over IRA proceeds passing through estate
A deceased IRA owner named his estate as the IRA beneficiary. His surviving spouse was the estate's sole residuary beneficiary and executrix. She planned to transfer the proceeds through the estate…
PLR 200611036: Extension granted to recharacterize an ineligible Roth IRA conversion
A taxpayer converted a traditional IRA to a Roth IRA after expecting that a planned military deployment would keep his adjusted gross income below the eligibility limit. He did not deploy, and his…
OTHER 200611035: Credit repair organization denied charitable exemption
The IRS denied section 501(c)(3) exemption to a nonprofit offering credit repair services. Its articles described helping consumers improve credit ratings and obtain loans, purposes the IRS found…
PLR 200611034: Foundation's fund partnerships qualify for passive income exception
A private foundation planned to hold large interests in two partnerships that would invest in real estate and energy partnerships. It asked whether the two fund partnerships would count as business…
PLR 200611033: Municipal bond pooling program preserves charitable exemption
A tax exempt group helped local governments cooperate and reduce costs. It created a bond pooling program so small jurisdictions could finance capital assets together, and it wanted to include…
TAM 200611032: Receivables sale requires basis allocation for retained return rights
A manufacturer sold customer receivables at a discount to a controlled subsidiary outside its consolidated group. Retailers could return goods and cancel the related receivables; the subsidiary bore…
PLR 200611031: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611030: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611029: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611028: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611027: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611026: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611025: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611024: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611023: Late election allowed for foreign entity to be disregarded
A corporate group inadvertently missed the filing of Form 8832 for a foreign entity it wanted treated as disregarded from its owner. The group requested more time to make that entity classification…
PLR 200611022: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
PLR 200611021: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
PLR 200611020: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
PLR 200611019: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
PLR 200611018: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
PLR 200611017: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
PLR 200611016: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
PLR 200611015: Late entity classification election allowed for foreign affiliate
A corporate group inadvertently failed to file Form 8832 to treat a foreign affiliate as disregarded from its owner for federal tax purposes. It sought more time to elect disregarded entity status…
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.