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 200611014: 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 200611013: 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 200611012: 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 200611011: Late partnership classification election allowed for foreign entity
A corporate group inadvertently failed to file Form 8832 to classify a foreign entity as a partnership for federal tax purposes. It sought more time to make that partnership election effective on a…
PLR 200611010: 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 200611009: Late partnership classification election allowed for foreign entity
A corporate group inadvertently failed to file Form 8832 to classify a foreign entity as a partnership for federal tax purposes. It sought more time to make that partnership election effective on a…
PLR 200611008: More time allowed for dual consolidated loss elections
A taxpayer sought more time to file elections, agreements, waivers, and certifications concerning dual consolidated losses of entities and years listed in an attached schedule. Its tax return…
PLR 200611007: Proposed REIT transaction treated as taxable asset sale
A real estate investment trust proposed a multistep acquisition of another REIT. The plan included a merger, an exchange of partnership interests, and a sale of some properties to an outside buyer.…
PLR 200611006: Internal distributions and business spinoff receive specified nonrecognition rulings
A public company proposed a series of internal transfers and distributions before spinning off a business to its shareholders. The IRS ruled that the two internal stock distributions and the final…
PLR 200611005: Revised nuclear decommissioning funding schedule approved
An electric utility requested a revised schedule for deductible payments to a nuclear plant decommissioning fund under section 468A. The IRS approved the proposed schedule for costs under one…
PLR 200611004: Supplemental ruling covers subsidiary liquidations and related stock transfers
An acquiring group requested a supplemental ruling on a further restructuring of subsidiaries from an earlier acquisition. The IRS ruled that specified entity classification elections would produce…
PLR 200611003: Business spinoff receives specified tax rulings, with limits
A corporate group proposed separating one business and distributing the new company's shares to its shareholders. The IRS ruled that a related stock exchange, if followed by a prearranged sale,…
PLR 200611002: S corporation spinoff receives specified nonrecognition rulings
An S corporation proposed distributing the stock of a wholly owned subsidiary that operated a separate business. The distribution would end the subsidiary's qualified subchapter S subsidiary…
CCA 200611001: Treasury Secretary must personally grant specified interest relief
Chief Counsel considered amendments governing interest relief for certain tax shelter settlements and taxpayers who acted in good faith. It concluded that the Treasury Secretary must personally…
PLR 200610030: IRA rollover deadline waived after funds entered ordinary account
A taxpayer withdrew money from an IRA intending to move it to another IRA, but deposited it into an ordinary account at a different financial institution. She believed the deposit completed the…
Determination 200610029: Seller funded down payment program denied tax exemption
An organization sought section 501(c)(3) exemption for a home buyer down payment assistance program. A participating home seller would pay the organization a fee equal to 4 percent of the sale price…
PLR 200610028: IRA rollover deadline waived after advisor placed funds in ordinary accounts
Two taxpayers moved distributions from their IRAs to a different company, intending to keep the funds in retirement accounts. A company representative instead placed the money in ordinary accounts…
PLR 200610027: Oldest trust beneficiary's life expectancy governs inherited IRA distributions
An IRA owner died before reaching age 70 1/2 and had named a trust as the IRA's beneficiary. The trust divided its assets equally between the owner's adult child and grandchild, with the…
PLR 200610026: Grandchild's inherited IRA distributions use oldest trust beneficiary's life expectancy
An IRA owner died before reaching age 70 1/2 and left the IRA to a trust that divided its assets equally between an adult child and a young grandchild. The grandchild's share was held in a subtrust…
PLR 200610025: Two taxpayers receive more time to recharacterize Roth IRA contributions
Two taxpayers sought more time to treat their 2002 and 2003 Roth IRA contributions as traditional IRA contributions. Their tax adviser told them their income was too high for Roth contributions, and…
PLR 200610024: Funding waivers denied because company's hardship was not temporary
A company requested waivers of the minimum funding standard for two employee plans. It attributed its financial hardship to a relocation and the resulting disruption in business. The IRS denied the…
PLR 200610023: Hospital retirement plan qualifies as a church plan
A hospital asked whether its defined contribution retirement plan qualified as a church plan under section 414(e). The hospital was founded by a religious order, listed in the church's official…
PLR 200610022: Journal partnership preserves exemption, but letter conflicts on advertising tax
An educational nonprofit planned to sell a half interest in its scholarly journal to a commercial publisher while retaining control over editorial content. The IRS concluded that the arrangement…
Determination 200610021: Seller funded down payment program denied tax exemption
A nonprofit sought section 501(c)(3) exemption and classification as a supporting organization for another charity. It offered homebuyers down payment gifts, but each participating seller had to…
PLR 200610020: Foundation investment in community fund qualifies as program related
A private foundation proposed to invest alongside other members in a fund serving businesses in low income communities that had difficulty obtaining conventional financing. The fund would use at…
CCA 200610019: Intangible transfer to foreign affiliate governed by section 367(d)
Chief Counsel advised examiners on a corporate group's transfer of intangible property through a domestic subsidiary to a foreign affiliate. The group disputed the IRS valuation and argued for tax…
CCA 200610018: Bond offering participants may face penalties for causing false tax statements
Chief Counsel considered whether section 6700 could apply to people involved in a tax exempt bond offering who supplied false information to other participants. It advised that a sufficiently…
TAM 200610017: Railroad trail transfers need a factual test for charitable deductions
A railroad conveyed seven rights of way to trail providers for interim trail use and claimed charitable contribution deductions. The IRS concluded that the railroad retained a right to seek…
TAM 200610016: Insurance safe harbor cannot accelerate deferred agent compensation deductions
A nonlife insurer sought to deduct its recorded liability for deferred payments to independent contractor agents as premium acquisition expenses under Rev. Proc. 2002-46. The IRS assumed for this…
PLR 200610015: Parent gets 45 more days to file subsidiary stock loss statement
A corporate parent said its wholly owned subsidiary's stock had become worthless and sought extra time to file the statement needed to claim a loss under the consolidated return rules. Its return…
PLR 200610014: Parent gets 45 more days to file subsidiary stock loss statement
A corporate parent said its wholly owned subsidiary's stock had become worthless and sought extra time to file the statement needed to claim a loss under the consolidated return rules. Its return…
PLR 200610013: Parent gets 45 more days to file subsidiary stock loss statement
A corporate parent said its wholly owned subsidiary's stock had become worthless and sought extra time to file the statement needed to claim a loss under the consolidated return rules. Its return…
PLR 200610012: Parent gets 45 more days to file subsidiary stock loss statement
A corporate parent said its wholly owned subsidiary's stock had become worthless and sought extra time to file the statement needed to claim a loss under the consolidated return rules. Its return…
PLR 200610011: Parent gets 45 more days to file subsidiary stock loss statement
A corporate parent said its wholly owned subsidiary's stock had become worthless and sought extra time to file the statement needed to claim a loss under the consolidated return rules. Its return…
PLR 200610010: Corporation receives relief for late S election
A corporation's sole shareholder intended the company to be an S corporation from a specified effective date, but no Form 2553 was filed on time. The IRS found reasonable cause for the late election…
PLR 200610009: Alternating enriched gas and water qualifies as a tertiary oil recovery method
An oil and gas operator planned to alternate injections of enriched hydrocarbon gas and water into a reservoir. It represented that the method would swell the oil, reduce its viscosity, and help…
PLR 200610008: More time granted for dual consolidated loss certifications
Two related corporate groups sought relief because annual certifications for dual consolidated losses of two corporations had been omitted from tax returns. The earlier parent had filed the…
PLR 200610007: Combination of member corporation and public company receives merger rulings
A nonstock corporation owned by members and a publicly traded corporation planned a series of mergers that would place their businesses under a new parent company. The IRS ruled that the nonstock…
PLR 200610006: Parent gets 45 more days to file subsidiary stock loss statement
A corporate parent said its wholly owned subsidiary's stock had become worthless and sought extra time to file the statement needed to claim a loss under the consolidated return rules. Its return…
PLR 200610005: Business split off qualifies for reorganization treatment
A corporation with two businesses proposed moving one business into a new corporation and giving that corporation's stock to two shareholders in exchange for their shares in the original…
PLR 200610004: Business split off qualifies for reorganization treatment
A corporation with two businesses proposed moving one business into a new corporation and giving that corporation's stock to two shareholders in exchange for their shares in the original…
PLR 200610003: Health plan settlement fund avoids reporting distributions to class members
A court approved a fund to settle class claims that a health plan insurer had overcharged participants or failed to reimburse medical costs. The fund asked whether it qualified as a settlement fund…
PLR 200610002: S corporation status restored after three years of passive income
A corporation's S election terminated after it ended three consecutive years with accumulated earnings and profits and more than 25 percent passive investment income. The corporation and its sole…
PLR 200610001: Public school purchasing cooperative's income excluded under section 115
Two public school districts formed a nonprofit purchasing cooperative to help public entities buy goods and services at lower prices. The cooperative amended its membership rules to limit…
PLR 200609025: Survivor payments preserve unemployment benefit trust exemption
An exempt supplemental unemployment benefit trust wanted to use an eligible worker's unused benefit credits after the worker died. It proposed weekly payments to a surviving spouse or payment of…
CCA 200609024: Capital losses do not reduce gross income for six year assessment limit
Chief Counsel advised how to measure gross income when testing whether an omitted amount exceeds 25 percent of the gross income shown on a return, which can trigger a six year assessment period.…
PLR 200609023: IRA rollover waiver denied after owner delayed deposit
An IRA owner took a distribution, placed it with a company while considering an IRA annuity, and later received the funds back by check. He did not cash the check, but also did not deposit the…
PLR 200609022: IRA rollover waiver denied for house purchase bridge funds
An IRA owner withdrew funds to buy real estate in another state and planned to replace them after selling his existing house. A prospective buyer backed out, and hurricanes further delayed the sale,…
PLR 200609021: Sixty days granted to undo ineligible Roth IRA conversion
A taxpayer converted a traditional IRA to a Roth IRA, but the couple's modified adjusted gross income exceeded the $100,000 limit then applicable to conversions. Their CPA discovered the problem…
PLR 200609020: IRA rollover waiver granted after funds landed in a regular CD
An IRA owner instructed financial representatives to move her IRA funds to a new IRA invested in a certificate of deposit. The receiving institution's form did not show an IRA rollover, and the…
PLR 200609019: Waiver granted after inherited IRA annuity was mistaken for insurance
After her spouse died, a taxpayer received a lump sum from an IRA annuity and placed it in a regular brokerage account. A financial institution representative had told her the annuity was life…
TAM 200609018: Engineering labor tracked to assets is direct labor outside simplified allocation
A utility sought to use the simplified service cost method under section 263A for its engineering and procurement departments while allocating costs between construction and other work. The IRS said…
PLR 200609017: More time to obtain U.S. real property interest statement
A foreign corporation had transferred its shares to a U.S. corporation as part of a reorganization and later received relief for a late election to be treated as a disregarded entity. It then sought…
IRS notice 200609016: Determination pulled and republished as AM 2007-010
The official IRS PDF for number 200609016 contains only a notice that the item was pulled and republished as AM 2007-010. It contains no facts, legal analysis, or substantive ruling. The index…
PLR 200609015: U.S. subsidiary has no covered employees for compensation deduction cap
A U.S. corporation in a consolidated group asked whether section 162(m)'s executive compensation deduction limit applied to it. Its indirect parent was publicly traded, but the U.S. corporation said…
PLR 200609014: Securities fraud settlement trust qualifies as settlement fund
A company in Chapter 11 created a court supervised trust to resolve an opt-out class action over alleged securities fraud. The IRS ruled that the trust was a qualified settlement fund under the…
PLR 200609013: Late corporate classification election allowed with amended returns
A domestic eligible entity intended to elect corporate tax classification effective on a specified date but inadvertently missed the Form 8832 filing deadline. It asked for an extension under the…
PLR 200609012: Extension granted for dual consolidated loss rebuttal filing
A consolidated group sought more time to file documentation rebutting a presumed triggering event for recapture of dual consolidated losses after a transfer involving two entities. Its outside…
PLR 200609011: Foreign entity receives time to elect partnership status
A foreign eligible entity intended to elect partnership classification for U.S. tax purposes but inadvertently missed the Form 8832 filing deadline. The IRS accepted the submitted facts and…
PLR 200609010: Foreign entity receives time to elect disregarded status
A foreign eligible entity intended to elect disregarded entity classification for U.S. tax purposes but inadvertently missed the Form 8832 filing deadline. The IRS accepted the submitted facts and…
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.