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 200541030: Partnership receives more time to make a section 754 election
A partnership sought extra time to elect a basis adjustment under section 754 after some members sold their interests. It had made adjustments under section 743(b) but inadvertently missed the…
PLR 200541029: Taxpayer gets more time to send an accounting method form to the IRS
A taxpayer filed Form 3115 with its timely tax return to change its inventory accounting method, but did not send the required signed copy to the IRS national office. The requested change would use…
PLR 200541028: Corporation keeps S status after inadvertent invalid election
A corporation had both common and preferred stock outstanding when it elected S corporation status. That second class of stock made the election invalid. The corporation said its shareholders and…
PLR 200541027: Late S corporation election accepted for intended start date
A newly incorporated company intended to elect S corporation status from its incorporation date but filed the election late. The IRS found reasonable cause for the delay under section 1362(b)(5). It…
PLR 200541026: Coal fuel facility qualifies for the section 29 credit under stated conditions
A partnership acquired a facility that processes coal into synthetic fuel and asked the IRS to confirm seven rulings about the section 29 fuel credit. Based on the submitted facts and expert…
PLR 200541025: Partnership's synthetic coal fuel credit survives stated facility changes
A member of a partnership that acquired a coal processing facility asked the IRS to reconfirm seven rulings on the section 29 synthetic fuel credit. The IRS concluded that the construction contract…
PLR 200541024: Synthetic coal fuel facility retains credit eligibility after relocation
A partnership that acquired a coal processing facility asked the IRS to reconfirm seven rulings on the section 29 synthetic fuel credit. The IRS concluded that the construction contract met the…
PLR 200541023: Late trust election receives conditional S corporation relief
A trust held shares when a corporation elected S corporation status, but the trust did not timely elect to be an electing small business trust (ESBT). That made the corporation's S election invalid.…
PLR 200541022: Utility receives revised nuclear decommissioning fund schedule
An electric utility requested a revised schedule of annual amounts for its nuclear plant decommissioning fund. Three utility commissions regulated the decommissioning costs included in customer…
PLR 200541021: More time granted to file dual consolidated loss agreement
A taxpayer acquired a corporation whose dual consolidated losses would be subject to recapture after the acquisition. Its return preparer did not know that a new agreement could qualify the…
PLR 200541020: Late trust election receives conditional S corporation relief
An S corporation's stock passed from an eligible trust to another trust whose beneficiary did not timely elect qualified subchapter S trust (QSST) treatment. The missed election caused the…
PLR 200541019: Foreign entity gets more time to elect corporate tax treatment
A foreign entity sought to be classified as an association taxable as a corporation from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. Based on the…
PLR 200541018: Foreign entity gets more time to elect disregarded status
A foreign entity wanted to be disregarded as separate from its owner for federal tax purposes from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. Based…
PLR 200541017: Foreign entity receives extension for disregarded status election
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541016: Foreign entity gets 60 days to file disregarded status election
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541015: Late disregarded entity election receives filing extension
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541014: Foreign company may file late disregarded entity election
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541013: Late Form 8832 allowed for disregarded entity status
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541012: Foreign entity gets late filing relief for Form 8832
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541011: Disregarded entity election granted late filing relief
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541010: Foreign entity granted more time for Form 8832
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541009: Sixty-day extension for foreign entity classification election
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541008: Foreign entity may file late election for disregarded status
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541007: IRS allows late election for foreign entity disregarded status
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541006: Foreign entity gets extension to elect disregarded status
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541005: Late Form 8832 permitted for foreign entity
A foreign entity requested extra time to elect treatment as a disregarded entity from an earlier effective date. The IRS had no record of a timely Form 8832 making that election. It concluded, based…
PLR 200541004: Corporation receives relief for late S election
A newly incorporated company intended to elect S corporation status from its incorporation date but filed the election late. The IRS found reasonable cause for the delay under section 1362(b)(5). It…
PLR 200541003: Cooperative may deduct patronage payments made after conversion
A marketing cooperative planned to merge into a corporation that would no longer operate on a cooperative basis. The successor corporation would pay the growers cash owed for business done while the…
PLR 200541002: Converted entity gets more time to retain corporate tax classification
An entity formed as a corporation later converted to a different legal form and wanted to remain classified as a corporation for federal tax purposes. Its tax adviser failed to tell it to file Form…
PLR 200541001: Corporation keeps S status if two trust elections are filed
Two shareholders transferred their S corporation shares to trusts for their grandchildren without making qualified subchapter S trust (QSST) elections. The transfers terminated the corporation's S…
PLR 200540024: Surviving spouse cannot roll over annuity paid before spouse's death
A participant's spouse arranged for her 403(b) annuity to be paid out while she was alive, intending to use the money for her medical expenses. The payment went into the spouse's savings account,…
PLR 200540023: Family concerns do not justify late IRA rollover waiver
A taxpayer withdrew money from an IRA to cover costs of selling and buying rental properties, then missed the 60-day deadline to roll the money back into an IRA. He asked for a waiver, saying…
PLR 200540022: IRA rollover deadline waived after plan payment advice caused delay
A former teacher withdrew money from a traditional IRA to buy prior service credit in a state retirement plan. A state representative had advised her that payment to the plan could wait until her…
PLR 200540021: IRA rollover deadline waived for two spouses after incorrect advice and medical delays
Two spouses withdrew money from their IRAs and intended to roll it into new IRAs invested in certificates of deposit. A representative of the new IRA company incorrectly told them they could not do…
PLR 200540020: Survivor cannot roll over annuity proceeds paid before spouse's death
A husband requested a waiver of the 60-day rollover deadline for a distribution from his wife's section 403(b) annuity. The annuity proceeds were paid to his wife while she was alive and deposited…
PLR 200540019: IRA rollover deadline waived for taxpayer with memory problems
A 75-year-old taxpayer withdrew the balance of her IRA and deposited the amount above her required minimum distribution into a savings account. Her tax preparer reported that she had serious memory…
Determination 200540018: Homeowners association loses social club exemption
The IRS revoked a homeowners association's exemption as a social club under section 501(c)(7). The association enforced rules protecting the development's architectural appearance, which the IRS…
PLR 200540017: Private high school scholarship procedures approved
A private foundation asked the IRS to approve procedures for scholarships to help students attend private high schools. School administrators would nominate candidates, and a selection committee…
Determination 200540016: Industry group denied business league exemption
An industry group sought tax exemption as a business league under section 501(c)(6). It described plans for research, standards, education, and promotion of internet marketing practices, but it had…
Determination 200540015: Charity exemption revoked for nonexempt operations
The IRS issued a final letter revoking an organization's section 501(c)(3) exemption, effective January 1, 2000. It said the organization operated substantially for nonexempt purposes and did not…
Determination 200540014: Charity exemption revoked after bingo became sole activity
After examining an organization's activities and tax filing, the IRS found that its only activity was promoting bingo. The IRS concluded that it was not operated exclusively for exempt purposes and…
Determination 200540013: Seller funded down payment program denied charity exemption
An organization sought section 501(c)(3) exemption for a program giving homebuyers down payment assistance. In a typical transaction, the seller would pay the organization a fee and an amount tied…
Determination 200540012: Veterans organization exemption revoked over membership requirements
The IRS issued a final determination revoking an organization's exemption under section 501(c)(19), retroactive to a redacted date. The agency said the organization had not established that it met…
Determination 200540011: Social club exemption revoked over nonmember income
The IRS revoked a club's exemption under section 501(c)(7) because its income from nonmembers exceeded the limits described in the letter. The agency concluded that the organization was no longer…
TAM 200540010: Split interests in money market shares create a partnership
A company placed money market mutual fund shares in a custody arrangement and issued two classes of certificates with different rights to income and principal. It later transferred one class to…
PLR 200540009: Foreign insurer receives more time to elect domestic treatment
A foreign insurance company wanted to elect treatment as a domestic corporation under section 953(d) for its first tax year. Its accounting firm filed the election with a return near what it…
PLR 200540008: Parents' transfer of rental property interest is part sale and part gift
Parents planned to transfer a half interest in rental property to their daughter while remaining liable on a loan secured by the property. The daughter would agree to repay half the loan principal.…
PLR 200540007: Estate may split QTIP trust and make late reverse QTIP election
An estate allocated generation skipping transfer (GST) tax exemption to a family trust while the decedent's relatives were negotiating a settlement. The final settlement did not fund that trust, and…
PLR 200540006: S corporation status preserved after shares passed to ineligible trusts
An S corporation's shares passed from a qualified subchapter S trust to two trusts that were ineligible shareholders, ending its S election. The corporation told the IRS the transfers were…
PLR 200540005: Foreign parent may use non-LIFO group statements for one year
A foreign parent acquired U.S. subsidiaries that used the last in, first out (LIFO) inventory method for federal tax purposes. The parent wanted to report their operations on a different inventory…
PLR 200540004: Unused trust withdrawal right is not a constructive addition
A trust beneficiary had a continuing right to withdraw specified portions of trust principal at certain ages but had not taken the full available amount. The trustee asked whether leaving that…
PLR 200540003: Estate cannot expand a QTIP election already made
An estate reported a marital trust on its estate tax return, claiming a marital deduction for the surviving spouse's income interest and a charitable deduction for the charity's remainder interest.…
PLR 200540002: Corporate spin off steps receive tax free treatment
A corporate group proposed several contributions and stock distributions to separate two businesses. Subsidiaries would transfer assets to a new company, distribute stock up the group, and…
PLR 200540001: Investment fund merger qualifies as tax free reorganization
One investment fund transferred substantially all its assets and liabilities to another fund in exchange for shares of the acquiring fund. It then distributed those shares to its investors and…
PLR 200539032: Pension freeze and savings plan contributions leave funding waiver intact
A company with a funding waiver for its defined benefit pension plan proposed to stop future benefit accruals and add a set employer contribution to its savings plan. The financial projections…
PLR 200539031: IRA rollover deadline waived after investment company misled account owner
An IRA owner directed a transfer to an investment company, believing it would place the funds in a rollover IRA. He later learned that the company was not an IRA custodian and that another company…
PLR 200539030: Pension plan may return specified employer contributions
An employer asked about returning contributions made to its defined benefit pension plan for the plan year beginning January 1, 2004. The IRS said up to $31,214 could be treated as disallowed, to…
PLR 200539029: Pension plan may return specified employer contributions
An employer asked about returning contributions made to its defined benefit pension plan for the plan year beginning January 1, 2004. The IRS said up to $46,744 could be treated as disallowed, to…
PLR 200539028: College scholarship and loan procedures approved for foundation
A private foundation asked the IRS to approve updated procedures for college scholarships and educational loans. Its proposed program focused on graduating high school seniors from low income…
Determination 200539027: Home health management group denied charity exemption
A nonprofit sought section 501(c)(3) exemption for work connected to home health care. Most of its revenue came from management and consulting services for unrelated home health agencies, and its…
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.