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 200546028: Late S corporation election accepted after missed Form 2553
A corporation's president intended to elect S corporation status for a redacted date, but the corporation inadvertently failed to file Form 2553 on time. The IRS found reasonable cause for the…
PLR 200546027: S corporation status preserved after possible second stock class
An S corporation feared that unequal shareholder distributions and its shareholder agreements might have created a prohibited second class of stock. It represented that it had not intended that…
PLR 200546026: Lawyer reports half of referral fee earned during marriage
A lawyer's firm referred contingent fee cases while the lawyer was married in a community property state. The cases settled after the spouses divorced, and the lawyer asked whether only half of the…
PLR 200546025: S status restored after beneficiaries missed trust elections
A shareholder transferred S corporation stock to two trusts whose beneficiaries failed to make timely qualified subchapter S trust elections. The IRS concluded that this terminated the corporation's…
PLR 200546024: Three missed trust elections receive inadvertent S termination relief
Three trust beneficiaries failed to make timely qualified subchapter S trust elections after the trusts received S corporation stock. The IRS concluded that the omissions terminated the…
PLR 200546023: Tax department move leads to late dual consolidated loss elections
A taxpayer moved its tax department to another state, replaced most of its staff, and had no formal handoff between tax directors. The new director's review led to the discovery that required dual…
PLR 200546022: Late historic status application treated as timely for rehabilitation credit
A property owner finished rehabilitating a building in a historic district before applying to the Department of the Interior for historic status certification. The National Park Service said it…
PLR 200546021: Branch loss elections receive filing extension after adviser error
A taxpayer claimed losses from a foreign branch on consolidated returns for two years. Its tax adviser believed the losses were not dual consolidated losses, so the required election agreements were…
PLR 200546020: Parent receives 45 days to file missed stock purchase election
A corporate group missed the deadline for a section 338(g) election after acquiring stock of a foreign target and deemed stock of its subsidiary. The IRS found that the parent had reasonably relied…
PLR 200546019: Trust gets 30 days to elect taxable REIT subsidiary treatment
A trust elected REIT treatment after its limited liability company had elected to be taxed as a corporation. The trust said it overlooked the need to make a joint taxable REIT subsidiary election…
PLR 200546018: Late S election allowed from incorporation date
A corporation's shareholders intended S corporation status from the date of incorporation but did not file Form 2553 on time. The IRS found reasonable cause for the missed election and ruled that it…
PLR 200546017: Alternative basis recovery approved for contingent asset sale
A partnership sold its assets for cash, assumed liabilities, and possible future earnout payments. It expected no earnout payments based on past earnings. Spreading its tax basis evenly over the…
PLR 200546016: Nuclear decommissioning funds retain status through merger and contribution
Two utility companies planned a merger followed by a contribution of nuclear plant interests and associated decommissioning trusts to a holding company. Some trusts would be combined with trusts…
PLR 200546015: First merger qualifies as an F reorganization despite a transitory share
Two corporations each initially bought one share of a new corporation. The first corporation then merged into the new corporation, leaving a temporary share held by the second corporation, which…
PLR 200546014: Extra time granted to waive unusable loss carryovers
A consolidated group missed the deadline to elect to waive certain loss carryovers of an acquired company. The group said the losses were subject to a zero limit under section 382 and that it had…
PLR 200546013: Extra time to request a consolidated return waiver
A corporation rejoined a consolidated group less than 60 months after an earlier group had ended. The group missed the deadline to request a waiver of the waiting period that can keep a former…
PLR 200546012: Former partner qualifies as an outside director
A corporation asked whether a nominee for its board qualified as an outside director under the performance based compensation rules. The nominee had been a senior partner of a partnership before its…
PLR 200546011: Oil recovery injectant qualifies as a tertiary method
An oil producer planned to inject a self-produced substance into parts of a reservoir to recover more oil. The substance would raise the reservoir fluid's pH, reduce tension among the oil, rock, and…
PLR 200546010: Ministry qualifies as a religious order for employment tax rules
A Christian ministry asked whether it was a religious order for three federal employment tax provisions. Members completed training, committed to at least two years of service, lived in close…
PLR 200546009: Late S election allowed from incorporation date
A corporation's sole shareholder intended S corporation treatment from the date of incorporation, but the election was not filed on time. The IRS found reasonable cause for the delay and ruled that…
PLR 200546008: Trust stock redemption treated as an exchange
An S corporation planned to redeem shares held by a newly formed trust after an existing trust was divided. The IRS found that the new trust's interest in the corporation would fall enough for the…
PLR 200546007: Investment fund combination qualifies as a C reorganization
One regulated investment fund transferred substantially all its assets and liabilities to another fund in exchange for the acquiring fund's shares. It distributed those shares to its own…
PLR 200546006: Foreign company exchanges form one section 351 transfer
Shareholders of two foreign corporations planned to exchange their shares for two classes of stock in a new foreign parent. The plan used temporary share holding and a dividend payment arrangement…
PLR 200546005: Foreign company exchanges form one section 351 transfer
Shareholders of two foreign corporations planned to exchange their shares for two classes of stock in a new foreign parent. The plan used temporary share holding and a dividend payment arrangement…
PLR 200546004: Foreign company exchanges form one section 351 transfer
Shareholders of two foreign corporations planned to exchange their shares for two classes of stock in a new foreign parent. The plan used temporary share holding and a dividend payment arrangement…
PLR 200546003: Late S election allowed from incorporation date
A corporation's shareholders intended S corporation treatment from the date of incorporation, but the election was not filed on time. The IRS found reasonable cause for the delay and ruled that the…
PLR 200546002: Partnership gets extra time for a section 754 election
A limited liability company taxed as a partnership missed the deadline to make a section 754 election for the year a partner died. The election permits basis adjustments to partnership property…
PLR 200546001: Shopping center rents are active income under S corporation rule
An S corporation with accumulated earnings and profits received rent from three shopping centers. It managed leasing, collected rents, and provided or arranged services such as landscaping,…
PLR 200545055: Partial waiver of IRA rollover deadline after incorrect tax form
A surviving spouse initially placed a plan distribution in her IRA, then withdrew it after the plan administrator's tax form incorrectly showed that only part was taxable. The administrator…
PLR 200545054: IRA owner may return excess distribution after bank calculation error
A bank used the wrong life expectancy table to calculate an IRA owner's required minimum distribution, causing it to pay him more than required. The owner did not discover the error until after the…
PLR 200545053: Late IRA rollover allowed after mailing to incorrect address
An IRA owner withdrew money for a planned home purchase, then decided to return it to retirement savings after her family relocated. She mailed an IRA application and check within the 60-day…
Determination 200545052: Organization's tax exemption revoked
The IRS revoked a foreign organization's exemption under section 501(c)(15), effective from the redacted date in the letter, because it was not operated as an insurance company during the examined…
Determination 200545051: Organization's tax exemption revoked
The IRS revoked a foreign organization's exemption under section 501(c)(15), effective from the redacted date in the letter, because it was not operated as an insurance company during the examined…
PLR 200545050: Foundation asset split carries tax attributes to two foundations
A private foundation planned to divide all its assets between two existing private foundations after disagreements over its management and charitable work. The IRS ruled that the transfers fell…
PLR 200545049: Foundation asset split carries tax attributes to two foundations
A private foundation planned to divide all its assets between two existing private foundations after disagreements over its management and charitable work. The IRS ruled that the transfers fell…
PLR 200545048: Foundation asset split avoids transfer and termination taxes
A private foundation planned to divide all its assets between two related private foundations to resolve disagreements about its management. The IRS ruled that the transfers fell under section…
PLR 200545047: Diocese insurance company need not file annual exempt return
A captive insurer owned by a Roman Catholic diocese provided coverage only to the diocese and its affiliates. The IRS had already recognized the insurer as a section 501(c)(3) organization and a…
Determination 200545046: Homebuyer assistance organization denied exemption
An organization sought section 501(c)(3) exemption for a program that gave homebuyers down payment assistance funded by participating sellers. The IRS found that the program had operated without…
TAM 200545045: Corporate partner must count partnership gross assets when apportioning interest
A publicly traded corporation and its consolidated subsidiaries owned all of several partnerships that held stock in foreign corporations. The group used the fair market value method to apportion…
TAM 200545044: Mine must assign extraction costs to metal recovered from leach piles
An open pit mine used one process for high grade ore and another to recover metal from lower grade ore placed on leach piles. It assigned all drilling, blasting, loading, and hauling costs to metal…
TAM 200545043: Leach pile metal bears a share of mine extraction costs
An open pit mine assigned all drilling, blasting, loading, and hauling costs to metal recovered from high grade ore, although it also recovered metal from lower grade ore placed on leach piles. The…
PLR 200545042: Nuclear decommissioning funds retain tax treatment through merger and contribution
Two utility groups planned a merger followed by a contribution of nuclear plant interests and related qualified decommissioning trusts to a holding company. Some trusts would be combined with trusts…
PLR 200545041: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545040: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545039: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545038: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545037: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545036: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545035: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545034: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545033: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545032: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545031: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545030: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545029: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545028: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545027: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545026: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545025: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
PLR 200545024: Forty-one partnerships receive more time to elect a November tax year
Forty-one related partnerships in a tiered structure missed the deadline to file Forms 8716 electing a November 30 tax year under section 444. The IRS found that the partnerships acted reasonably…
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.