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 200318053: Estate's late alternate valuation election accepted
An estate filed its Form 706 on time, but its tax professional omitted the election to value estate property under the alternate dates in § 2032. A later accounting firm found the omission, and the…
PLR 200318052: Late S corporation election receives reasonable cause relief
A corporation's shareholders intended to elect S corporation status from the date of incorporation but missed the filing deadline. The IRS found reasonable cause for the delay under § 1362(b)(5). It…
PLR 200318051: Duty injury and survivor benefits excluded from income
A state fund paid disability benefits to employees injured in the course of duty and survivor benefits after an employee died from a duty related injury or illness. The IRS found that the described…
PLR 200318050: S corporation election relief after shareholder missed filing
A corporation's sole shareholder intended S corporation status from the date of incorporation but did not know that Form 2553 had to be filed. The IRS found reasonable cause for the missed deadline…
PLR 200318049: Late S corporation election allowed after advisers missed filing
A corporation's shareholders intended S corporation status from incorporation, as recorded in the first board meeting minutes. Its legal and accounting representatives failed to prepare and file…
PLR 200318048: Late deemed sale election accepted for capital gains treatment
A taxpayer filed an amended return late to elect a deemed sale of certain assets held on January 1, 2001, under § 1(h) and the Tax Reform Act of 1997. The taxpayer said asset valuations and…
PLR 200318047: Family business split qualifies as tax free reorganization
Two family groups owned a corporation and disagreed about how to run its businesses. To separate them, the corporation proposed to contribute cash to a subsidiary and exchange all subsidiary stock…
PLR 200318046: Revised nuclear decommissioning funding schedule approved
An electric generation company acquired an interest in a nuclear plant and its decommissioning obligation through a reorganization. It requested a revised schedule of amounts for its qualified…
PLR 200318045: More time granted to file physician certifications
Trustees sought more time to submit physician certifications that an estate tax return omitted. The certifications concerned whether a decedent had remained mentally unable to change a trust from…
PLR 200318044: More time granted to file physician certifications
Trustees sought more time to submit physician certifications that an estate tax return omitted. The certifications concerned whether a decedent had remained mentally unable to change a trust from…
PLR 200318043: More time granted for subsidiary S election
An S corporation acquired all shares of another corporation and intended to treat it as a qualified subchapter S subsidiary from the acquisition date. It inadvertently missed the deadline for the…
PLR 200318042: More time granted to file physician certifications
Trustees sought more time to submit physician certifications that an estate tax return omitted. The certifications concerned whether a decedent had remained mentally unable to change a trust from…
PLR 200318041: Expatriation presumption lifted, tax purpose unresolved
A former U.S. permanent resident returned to the country where he was born and relinquished his green card. His net worth exceeded the threshold that would ordinarily trigger a presumption of tax…
PLR 200318040: Partnership gets 60 days for missed basis election
A partner died, transferring a partnership interest, but the partnership's tax return preparer did not advise it about the § 754 election to adjust property basis. The partnership filed its return…
PLR 200318039: Unneeded QTIP election disregarded for estate tax
An estate's Form 706 listed property left to the surviving spouse for life as qualified terminable interest property, creating a QTIP election. The estate asked the IRS to disregard the election…
PLR 200318038: Revised nuclear decommissioning funding schedule approved
An electric generation company acquired an interest in a nuclear plant and its decommissioning obligation through a reorganization. It requested a revised schedule of amounts for its qualified…
PLR 200318037: Revised nuclear decommissioning funding schedule approved
An electric generation company acquired an interest in a nuclear plant and its decommissioning obligation through a reorganization. It requested a revised schedule of amounts for its qualified…
PLR 200318036: Partnership gets relief for two late classification elections
A limited liability partnership intended corporate tax classification and S corporation treatment from its formation date, but filed neither Form 8832 nor Form 2553 on time. The IRS found that the…
PLR 200318035: Invalid S election excused after stock class correction
A corporation elected S status after redeeming its preferred stock, but later discovered that two outstanding classes of common stock had different liquidation rights. Its board resolved to amend…
PLR 200318034: Revised nuclear decommissioning funding schedule approved
An electric generation company acquired an interest in a nuclear plant and its decommissioning obligation through a reorganization. It requested a revised schedule of amounts for its qualified…
PLR 200318033: Formula for nuclear decommissioning funding approved
An electric generation company acquired an interest in a nuclear plant and its decommissioning obligation. It requested a revised funding schedule after changes to ratemaking assumptions and a…
PLR 200318032: Late QSub and S elections accepted after subsidiary distribution
An S corporation formed a subsidiary and later distributed its stock to the parent's shareholders. The parent intended qualified subchapter S subsidiary (QSub) treatment while it owned the…
PLR 200318031: Revised nuclear decommissioning funding schedule approved
An electric generation company acquired an interest in a nuclear plant and its decommissioning obligation through a reorganization. It requested a revised schedule of amounts for its qualified…
PLR 200318030: Late S election accepted after LLC filed corporate election
A limited liability company timely elected corporate tax classification, and its owners believed their adviser had also filed the S corporation election. Form 2553 had not been filed on time. The…
PLR 200318029: Late S election accepted for two shareholder corporation
Two shareholders intended their corporation to elect S status from incorporation, but Form 2553 was not filed on time. The IRS found reasonable cause for the missed deadline under § 1362(b)(5). It…
PLR 200318028: Late S election allowed from incorporation date
A corporation's shareholder intended to elect S corporation status from the date of incorporation, but the election was not filed on time. The IRS found reasonable cause under § 1362(b)(5). It ruled…
PLR 200318027: School unification preserves Medicare tax exception for teachers
A school district added high schools after a referendum and asked whether it remained the same employer for a Medicare tax exception covering teachers employed before April 1, 1986. The IRS found…
CCA 200318026: Late housing credit rate request withdrawn after adverse advice
A developer sought permission to make late elections for a higher low income housing credit percentage under § 42. Its letter to the housing agency had omitted the required Code reference and…
PLR 200318025: Late application for 52 week tax year treated as timely
A taxpayer filed Form 1128 late to request a change from a June 30 year end to a 52/53 week taxable year ending on the Saturday nearest January 31. The application was filed within 90 days of its…
PLR 200318024: Late S election allowed after advisers failed to file
A corporation's two shareholders intended S status from incorporation and retained an attorney and accountant to help, but the advisers failed to file Form 2553. The corporation filed S corporation…
PLR 200318023: S status preserved after ineligible LLC ownership
An S corporation shareholder transferred shares to a two member limited liability company that could not hold S corporation stock. An accountant later found the problem, and the shareholder…
PLR 200318022: Late S election accepted from incorporation
A corporation's shareholder intended S corporation treatment from incorporation, but the election was not filed on time. The IRS found reasonable cause under § 1362(b)(5). It ruled that the…
PLR 200318021: S status preserved after ineligible LLC ownership
An S corporation shareholder transferred shares to a two member limited liability company that could not hold S corporation stock. An accountant later found the problem, and the shareholder…
PLR 200318020: Active commercial rents avoid S corporation passive income rule
An S corporation with accumulated earnings and profits owned commercial rental properties and provided maintenance, security oversight, leasing, and administrative services. It asked whether its…
PLR 200318019: Misplaced S election receives filing relief
A corporation's shareholders intended S treatment when it issued shares and began operations. Its attorney prepared Form 2553, but the corporation's president misplaced it, so the form was not filed…
PLR 200318018: S election preserved after stock classes were unified
A corporation elected S status while four stock classes with different dividend and liquidation rights were outstanding. New counsel found the problem, and the corporation exchanged three classes…
PLR 200318017: Egg donor costs qualify as medical care expenses
A taxpayer who had not been able to conceive using her own eggs planned to obtain a donated egg for implantation. Her health plan covered fertilization and transfer but not the costs of obtaining a…
PLR 200318016: Late S corporation election accepted for reasonable cause
A corporation's shareholders intended S corporation status from incorporation, but the election was not filed on time. The IRS found reasonable cause for the delay under § 1362(b)(5). It ruled that…
PLR 200318015: Late S election accepted for intended effective date
A corporation's shareholders intended S corporation treatment from a specified date but did not file the election on time. The IRS found reasonable cause under § 1362(b)(5). It ruled that the…
PLR 200318014: Late GST exemption allocation allowed for transfers to two trusts
A trustor and spouse transferred stock to two trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more time…
PLR 200318013: Late GST exemption allocation allowed for transfers to two trusts
A trustor and spouse transferred stock to two trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more time…
PLR 200318012: Late GST exemption allocation allowed for transfers to two trusts
A trustor and spouse transferred stock to two trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more time…
PLR 200318011: Late GST exemption allocation allowed for transfers to two trusts
A trustor and spouse transferred stock to two trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more time…
PLR 200318010: Estate may make late GST exemption allocations for trust transfers
A trustor and spouse transferred stock to two trusts, but their accountant failed to allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. After the trustor died, the…
PLR 200318009: Late GST exemption allocation allowed for transfers to two trusts
A trustor and spouse transferred stock to two trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more time…
PLR 200318008: Late GST exemption allocation allowed for transfers to two trusts
A trustor and spouse transferred stock to two trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more time…
PLR 200318007: Late GST exemption allocation allowed for transfers to two trusts
A trustor and spouse transferred stock to two trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more time…
PLR 200318006: Late GST exemption allocation allowed for transfers to three trusts
A trustor and spouse transferred stock to three trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more…
PLR 200318005: Late GST exemption allocation allowed for transfers to three trusts
A trustor and spouse transferred stock to three trusts but their accountant did not allocate generation-skipping transfer (GST) tax exemption on their gift tax returns. The trustor requested more…
PLR 200318004: Late S corporation election may take effect from incorporation
A corporation's shareholders intended S corporation status from its incorporation, and an application for an employer identification number reflected that intent. The corporation relied on tax…
PLR 200318003: Late S election treated as timely for first taxable year
A corporation with one shareholder intended S corporation treatment from the date it was formed but discovered that the election had not been filed on time. The IRS found reasonable cause under §…
TAM 200318002: School teachers and staff denied the minister housing allowance exclusion
A church-affiliated school paid housing allowances to its teachers and administrative staff and claimed they were commissioned ministers. The IRS found that their ordinary work resembled secular…
PLR 200318001: Late elections allowed for two qualified S corporation subsidiaries
An S corporation intended to treat two wholly owned subsidiaries as qualified subchapter S subsidiaries but did not file Form 8869. It had consistently filed returns as though the subsidiary…
PLR 200317054: Pension plan minimum funding waiver denied
A company requested a waiver of its defined benefit pension plan's minimum funding standard for a plan year ending in 2001. The IRS denied the request because the company did not show that its…
PLR 200317053: Pension plan minimum funding waiver denied
A company requested a waiver of its defined benefit pension plan's minimum funding standard for a plan year ending in 2001. The IRS denied the request because the company did not show that its…
PLR 200317052: Pension plan minimum funding waiver denied
A company requested a waiver of its defined benefit pension plan's minimum funding standard for a plan year ending in 2001. The IRS denied the request because the company did not show that its…
PLR 200317051: Scholarship grant procedures approved under private foundation rules
An organization proposed to fund high school scholarships administered by a public charity. An independent panel would select students using achievement, leadership, work, personal circumstances,…
PLR 200317050: Employer payments to restore plan losses qualify as business expenses
A defined contribution plan lost money on loans, and its sponsor paid $98,000 to restore affected participants' accounts while planning a further $23,513 repayment of plan expenses. The IRS…
PLR 200317049: Demutualization stock may fund benefits of terminated pension plan
A bank had terminated its defined benefit plan and paid participants their accrued benefits. Stock later became available because an insurer that had issued annuity contracts tied to the plan…
PLR 200317048: Proposed payment for annuity surrender charges is a plan contribution
After a company terminated its profit sharing plan, participants sought distributions that would trigger surrender charges on the plan's annuity contracts. The company proposed to repay 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.