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 200313007: Hospital partnership's garage use does not create private business use
Two tax-exempt hospital organizations formed partnerships to manage property near their hospital campuses. One property was a parking garage financed partly with tax-exempt bonds and leased to the…
PLR 200313006: S corporation may file late election to retain its fiscal year
When a company elected S corporation status, its shareholder wanted it to keep the fiscal year previously used as a C corporation. The required Form 8716 was not shown to have been filed on time,…
PLR 200313005: Acquired company may switch to standard research credit method
A corporation had used the alternative incremental research credit before it was acquired by a taxpayer whose controlled group used the standard method. The acquired corporation also changed its tax…
PLR 200313004: Missing S corporation election can be filed with original effective date
A corporation intended to elect S corporation status from its incorporation date and asked its attorney to file Form 2553. Before filing its tax return, the company learned that the form had not…
PLR 200313003: Corporate split-off qualifies as a type D reorganization
Shareholder disagreements led a corporation to propose separating one business into a wholly owned subsidiary and distributing that subsidiary's stock to four shareholders in exchange for their…
PLR 200313002: Equal trust division preserves GST exemption and asset basis
Trustees proposed to divide an irrevocable trust equally into separate trusts for the grantor's two children and their families. Each successor trust would receive a proportional share of every…
PLR 200313001: Estate receives time to elect family business deduction
An estate's timely filed return omitted the election and agreement needed to claim a deduction for a family-owned cattle ranch. The executrix said she had relied on a certified public accountant,…
PLR 200312026: Picked-up government plan contributions excluded until distribution
A political subdivision amended its employee retirement plan so it would pay required employee contributions in place of the employees. The employees could not choose to receive the amounts…
TAM 200312025: Pension plan merger does not erase prior funding deficiency
A company merged one defined benefit pension plan into another late in 1993 and argued that the merged plan's full funding removed the first plan's funding obligation. The IRS concluded that the…
PLR 200312024: Corporate spin-off and asset contribution qualify for reorganization treatment
A corporate group proposed to put one business's assets into a new subsidiary and distribute that subsidiary's stock to its parent, then move the stock within the group and merge the new company…
PLR 200312023: Three successive corporate combinations qualify as type D reorganizations
Related owners proposed to simplify a group of companies and trusts treated as corporations by combining three entities in successive stock exchanges and liquidations. The IRS ruled that each of the…
PLR 200312022: Business separation through a stock distribution qualifies as a reorganization
A corporation proposed to move one of its businesses into a new subsidiary and distribute the subsidiary's voting stock to holders of its Class I common stock. The aim was to separate two businesses…
PLR 200312021: Foreign entity gets time to file corporate classification election
A foreign entity was formed to provide financing and act as a holding company. Its owner intended corporate tax treatment from formation, and the entity had been treated that way, but tax advisers…
PLR 200312020: Foreign holding company receives late classification election relief
A foreign financing and holding company had been treated as a corporation for federal tax purposes since its formation. Its owner intended that result, but tax advisers never filed Form 8832. The…
PLR 200312018: Consolidated group receives more time to waive loss carryback
A corporate parent intended to waive the carryback period for its consolidated group's net operating loss, but its return did not include a valid election. The company relied on a tax professional…
PLR 200312017: Buyer and seller receive more time for stock purchase election
A buyer acquired two subsidiaries from a seller, and both sides intended to make a joint section 338(h)(10) election for the stock purchases. They missed the filing deadline but requested relief…
PLR 200312016: Bank holding company may waive dividends without income
A bank holding company owned a majority of a bank's stock and sometimes waived cash dividends so the bank could pay minority shareholders while retaining capital. It asked whether its waived share…
PLR 200312015: Consolidated groups receive late allocation election relief
One consolidated group acquired the parent of another group, changing which return included the acquired corporations' income and deductions. The companies intended to elect a ratable allocation of…
PLR 200312014: Former resident avoids tax avoidance presumption, but receives no purpose ruling
A former long-term U.S. resident gave up his green card and asked the IRS to rule that avoiding U.S. taxes was not a principal reason. His net worth exceeded the statutory threshold that otherwise…
PLR 200312013: Parent and subsidiary receive time to elect consolidated filing
After a corporate merger, a new parent and its subsidiary intended to file a consolidated federal income tax return but missed the election deadline. The IRS found that they relied on qualified tax…
PLR 200312012: University medical practice plan receives employment tax rulings
A tax-exempt medical practice plan employed health professionals who also worked for a state university medical school. The IRS ruled that the plan and medical school met the special common…
PLR 200312011: Pro rata subsidiary distribution qualifies as tax-free spin-off
A closely held corporation planned to put three operating subsidiaries into a new corporation and distribute all of the new corporation's stock pro rata to its shareholders. It represented that the…
PLR 200312010: Corporation receives relief for late S election
A corporation intended to elect S corporation status but did not file Form 2553 on time. It later filed a late election and asked the IRS for relief. The IRS found reasonable cause for the missed…
PLR 200312009: Court-approved trust allocations preserve GST exemption
A trust created before September 25, 1985, had been divided into separate trusts for the settlor's children. A court interpreted the trust instrument to let the trustee allocate capital gains to…
PLR 200312008: Grandchildren's trusts keep GST exemption after court interpretation
A grandparent created an irrevocable trust before September 25, 1985, with separate funds for three grandchildren. A court interpreted the trust instrument to allow its trustee to allocate realized…
PLR 200312007: Court-directed trust allocations preserve GST exemption
A trust created under a grandparent's will before September 25, 1985, was divided into separate trusts for three grandchildren. A court interpreted the trust instrument to let the trustees credit…
PLR 200312006: Court interpretation leaves grandchildren's GST exemption intact
Grandparents created an irrevocable trust before September 25, 1985, with separate funds for three grandchildren. A court interpreted the trust to permit its trustees to treat realized capital gains…
PLR 200312005: Corporation receives relief for late S election
A corporation's shareholders intended S corporation treatment from the date it was formed, but Form 2553 was filed late. The corporation and shareholders consistently filed returns as though the…
PLR 200312004: Corporate stock option pledge yields charitable deduction without self-dealing
A public company planned to pledge options on its stock to its private foundation. The foundation could receive shares through a cashless exercise or transfer the options to an unrelated charity.…
PLR 200312003: Stock option pledge to foundation avoids self-dealing
A public company planned to pledge options on its stock to its private foundation. The foundation could receive shares through a cashless exercise or transfer the options to an unrelated charity.…
PLR 200312001: Disability benefits follow employee's premium tax choice
An employer's amended long-term disability plan let employees choose each year whether premiums would be paid with after-tax income or by the employer without including the premiums in their income.…
PLR 200311043: Forfeitable vacation pay contributions excluded from current income and FICA wages
A local government let employees use accrued vacation, forfeit unused vacation at year end, or have the employer contribute its value to a qualified retirement plan. Employees could not take cash…
PLR 200311042: Hospital sale and leaseback preserves exemption without unrelated income
One tax-exempt hospital planned to buy another hospital's facilities and equipment, then lease them back while a new hospital was built. The selling hospital would continue operating during the…
PLR 200311041: Municipal pension contributions treated as employer payments
A municipal authority proposed to pay mandatory employee contributions to a government retirement plan under a board resolution and collective bargaining agreement. Employees would have no choice to…
PLR 200311040: Contingent set aside approved for foundation facing litigation
The IRS considered a former hospital that sold its assets and became subject to pending and potential malpractice liabilities. A court order limited the organization's distributions while the…
PLR 200311039: College support organization may take over school operations
A private college planned to transfer all its assets and liabilities to its supporting organization, dissolve, and have that organization continue the college's educational operations. The IRS ruled…
PLR 200311038: College support organization may take over school operations
A private college planned to transfer all its assets and liabilities to its supporting organization, dissolve, and have that organization continue the college's educational operations. The IRS ruled…
PLR 200311037: VEBA may provide supplemental unemployment and medical benefits
A collectively bargained employee benefit fund asked about adding supplemental unemployment and medical benefits. The IRS ruled that these benefits were permitted for the fund's tax exempt status as…
PLR 200311036: Redesignated pension contribution deductible for prior year
A company paid a contribution to its defined benefit plan in May 2002 and initially labeled it for the 2002 plan year. Before filing its 2001 return, it instructed the trustee to treat the payment…
PLR 200311035: IRS clarifies an approved charitable set aside
The recipient asked the IRS to correct and clarify an earlier private letter ruling about an approved set aside of undistributed income. The IRS approved the clarified set aside and increased its…
PLR 200311033: Foundation receives more time for distribution election
A private foundation made qualifying distributions beyond its required amount, while four substantial contributors claimed deductions using the 50 percent income limit. The foundation had not filed…
CCA 200311032: Initial bank record request precedes financial status audit limit
Chief Counsel considered audits of randomly selected National Research Program returns from taxpayers with substantial business or farm income. Agents wanted to request personal and business bank…
PLR 200311031: Late S corporation election granted with timely Form 2553
A corporation intended to be an S corporation from its first tax year but did not file Form 2553. It filed an S corporation income tax return for that year, and its organizational records showed the…
PLR 200311030: Older deferred annuity receives date of death basis treatment
A person purchased a deferred annuity contract and made all contributions before October 21, 1979, then died before annuity payments began. The named beneficiary was a trust, and the contract…
PLR 200311029: Attorney's missed S election receives late filing relief
A corporation's sole shareholder intended S corporation treatment from incorporation and hired an attorney to help make the election. Its employer identification application reflected that intent,…
PLR 200311028: Late S corporation election allowed from incorporation
A corporation's sole shareholder intended S corporation status from the date of incorporation, but Form 2553 was not filed on time. The IRS found reasonable cause for the late election under section…
PLR 200311027: Late S election requires amended returns
A company's sole shareholder intended S corporation treatment from incorporation, but Form 2553 was not filed on time. The company filed corporate income tax returns for its first three years, while…
PLR 200311026: Late S election allowed for first tax year
A corporation's president and sole shareholder said the corporation was intended to be an S corporation for its first tax year, but Form 2553 was not filed on time. The IRS ruled that the…
PLR 200311025: Previously late S election receives conditional relief
A corporation's sole shareholder and president said the corporation intended S corporation treatment, but it did not file Form 2553 on time. The corporation later filed a late form and sought relief…
PLR 200311024: Three shareholder split-offs qualify as a tax-free reorganization
Four shareholders disagreed about how to run a corporation's business. The corporation proposed moving portions of its business into three new subsidiaries, then exchanging each subsidiary's stock…
PLR 200311023: Pro rata distribution of a business subsidiary qualifies for tax-free treatment
Two businesses operating within one corporate group faced operational and management problems, as well as concerns among one business's customers. The parent proposed contributing part of an…
PLR 200311022: Parent receives more time to file a section 338 election
A corporate parent intended to elect section 338(g) treatment for its foreign subsidiary's purchase of a foreign target, but a valid election was not filed on time. The IRS found that the parent…
PLR 200311021: State production credit does not reduce federal wind electricity credit
A developer planned to generate wind electricity and sell it to an unrelated buyer. State law offered an income tax credit based on electricity produced and sold, with no requirement to reinvest the…
PLR 200311020: Trust reformation avoids estate inclusion and gift treatment
After one spouse died, the survivor obtained a court order reforming their trust to correct drafting ambiguities about separate shares, jointly owned property, and the survivor's appointment power.…
PLR 200311019: S corporation receives relief after two trusts become ineligible shareholders
A corporation's S election terminated when stock moved to a trust that was not an eligible S corporation shareholder. A second trust later became ineligible after its trustee resigned. The IRS found…
PLR 200311018: Corporation receives relief for a late S election
A corporation's shareholders intended S corporation status from its formation date, but the election was not filed on time. The IRS found reasonable cause for the late filing under section…
PLR 200311017: Late S election receives relief from business start date
A corporation was formed before it began doing business. Its sole shareholder wanted S corporation treatment from the business start date, but did not file the election on time. The IRS found…
PLR 200311016: Buyer and seller receive more time for section 338(h)(10) election
A corporate buyer acquired an S corporation in a taxable stock transaction, and the buyer and seller intended to make a joint section 338(h)(10) election. They missed the filing deadline. The IRS…
PLR 200311015: Corporation receives late S election relief from incorporation date
A corporation's shareholders intended to elect S corporation treatment effective on its incorporation date, but the election was not filed on time. The IRS found reasonable cause for the missed…
PLR 200311014: Missed S election deadline receives reasonable cause relief
A corporation intended S corporation treatment from its incorporation date but missed the election deadline. The IRS found reasonable cause for the late election under section 1362(b)(5). It ruled…
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.