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PLR 200309009: Rescinded deed does not reset building's service date
A partnership planned to buy and rehabilitate an existing building for low-income housing credits. Before the purchase, the building's owner transferred it to its members on dissolution, then the…
PLR 200309008: Late S election may be effective from incorporation
A corporation's shareholders intended it to have S corporation status from its incorporation date, but the election was not filed on time. The IRS found reasonable cause for the missed deadline. It…
PLR 200309007: Donor receives more time to allocate GST exemption to family trusts
A donor and spouse created four trusts for their children and descendants. The donor allocated generation-skipping transfer (GST) tax exemption for an initial gift, but the accountants who prepared…
PLR 200309006: Late citizenship notice accepted for qualified domestic trust
A surviving spouse became a U.S. citizen after her late husband's estate established a qualified domestic trust. The trust's U.S. trustee learned of her citizenship only when her children asked…
PLR 200309005: Donor may make late GST exemption allocations for two trusts
A donor gave corporate stock to two family trusts in different years. He and his spouse elected to split the gifts on timely gift tax returns, but the returns omitted notices allocating his…
PLR 200309004: Late S corporation election takes effect when business began
A corporation's sole shareholder wanted S corporation tax treatment from the date the business began, but the corporation did not file its election on time. The IRS found reasonable cause for the…
PLR 200309003: Federal research contracts do not disqualify proposed facility bonds on two grounds
A public issuer planned bonds to finance a new office building for a tax-exempt organization that performed work under contracts with two federal agencies. The agencies would pay for services…
TAM 200309002: Truck dealer owes no second excise tax after manufacturer's taxable sale
A truck dealer revoked its resale certificate, so the manufacturer charged and paid the federal truck excise tax when it sold trucks to the dealer. An IRS field office argued that the dealer's later…
PLR 200309001: Late tax year change application treated as timely filed
A corporation sought to change its tax year end from March 31 to December 31 and submitted Form 1128 after the applicable deadline. It said its board had approved the change to reflect seasonal…
PLR 200308055: Retiree benefit reserve escapes welfare fund account limits
A company funded union retirees' medical and life insurance benefits through a tax-exempt voluntary employees' beneficiary association (VEBA). It proposed a separate reserve account for those…
PLR 200308054: Couple gets more time to reverse ineligible Roth IRA conversions
A married couple converted two traditional IRAs to Roth IRAs in 1998 after comparing each spouse's income separately with the $100,000 conversion limit. Their combined income exceeded that limit,…
PLR 200308053: State plan contributions excluded from employees' current income
A public employer proposed to pay the mandatory employee contributions to a state retirement plan by reducing employees' compensation. Its board resolution would state that the employer paid the…
PLR 200308052: Foundation can split assets and terminate without termination tax
A private foundation planned to distribute its assets to three other private foundations after its trustees' charitable priorities diverged. It would first transfer 30 percent of its assets to each…
PLR 200308051: Foundation can split assets and terminate without termination tax
A private foundation planned to distribute its assets to three other private foundations after its trustees' charitable priorities diverged. It would first transfer 30 percent of its assets to each…
PLR 200308050: Foundation can split assets and terminate without termination tax
A private foundation planned to distribute its assets to three other private foundations after its trustees' charitable priorities diverged. It would first transfer 30 percent of its assets to each…
PLR 200308049: Foundation can split assets and terminate without termination tax
A private foundation planned to distribute its assets to three other private foundations after its trustees' charitable priorities diverged. It would first transfer 30 percent of its assets to each…
PLR 200308048: Split-off of two family businesses qualifies for tax-free reorganization treatment
Two brothers managed separate businesses inside one corporation and wanted to operate independently. The corporation transferred one business to a newly formed controlled corporation, then proposed…
PLR 200308047: Purchaser gets 45 days to file late section 338 election
A corporate purchaser acquired a target's stock and intended to elect under IRC § 338(g) to treat the purchase as an asset acquisition for tax purposes. A valid election was not filed by the…
PLR 200308046: Home transfer with a return right was not a completed gift
A father deeded his residence to his two sons, kept a life estate, and obtained their oral promise to return the property if he asked. The sons initially refused his later request, then returned the…
PLR 200308045: Trust change for great-granddaughter preserves GST exemption
An irrevocable trust was exempt from generation-skipping transfer (GST) tax under the rule for trusts irrevocable before September 25, 1985. Its terms would eventually distribute the remaining…
PLR 200308044: Late S corporation election effective from incorporation
A corporation's shareholders intended S corporation treatment from the date the company was incorporated, but the election was not filed on time. The IRS found reasonable cause for the late filing…
PLR 200308043: Late S corporation election effective from incorporation
A corporation's shareholders intended S corporation treatment from the date the company was incorporated, but the election was not filed on time. The IRS found reasonable cause for the late filing…
PLR 200308042: IRS permits a taxpayer to revoke an election out of the installment method
A taxpayer sold real property to an unrelated party using a seller-financed installment note. The taxpayer intended to report the gain under the installment method, but an accountant mistakenly…
PLR 200308041: IRS grants relief for a late S corporation election
A corporation intended to be treated as an S corporation beginning on its incorporation date, but its election was filed late. The IRS determined that the corporation had reasonable cause for the…
PLR 200308040: Foreign entity gets time to file a corporate classification election
A foreign entity intended to elect corporate tax treatment but inadvertently missed the deadline to file Form 8832. The IRS found that the entity satisfied the requirements for discretionary filing…
PLR 200308039: Corporation receives late S election relief
A corporation with four shareholders intended to be an S corporation from its formation but discovered that its election had not been filed on time. The IRS found reasonable cause for the missed…
PLR 200308038: Fund may revoke its excise tax calculation election
A regulated investment company had elected to use its taxable year instead of the usual October 31 period to calculate part of its required distribution under IRC § 4982. The fund said the election…
PLR 200308037: Grantor receives time to allocate GST exemption to trust transfers
A grantor transferred property to a family trust and instructed an accountant to allocate generation-skipping transfer (GST) exemption to the transfers. The gift tax return was filed late, so the…
PLR 200308036: IRS finds S corporation termination inadvertent after trust holds stock too long
An S corporation's shares passed to a trust after a shareholder died. The trust kept the shares beyond the two year period during which that type of trust could hold S corporation stock, so the S…
PLR 200308035: Remedial shareholder distributions do not end S corporation status
An S corporation amended an earlier tax return to report more income, leaving shareholders who held stock that year with additional tax to pay. Some had since redeemed their shares. The corporation…
PLR 200308034: Small insurer may revoke its investment income tax election
A small mutual insurer had elected under IRC § 831(b) to be taxed only on investment income. It asked to revoke that election after weather claims, repair costs, and reinsurance premiums rose while…
CCA 200308033: Counsel requests more facts about fishing settlement proceeds
Chief Counsel was asked how to treat settlement payments for lost fishing income, reduced permit value, and reduced boat value when fishing activity was conducted through a corporation or…
PLR 200308032: Section 457 plan holdings preserve mutual fund look-through treatment
An insurer proposed to offer certain institutional mutual funds as direct investment options under eligible deferred compensation plans sponsored by tax exempt organizations. The funds were already…
PLR 200308031: Buyer and sellers get time to file a stock purchase tax election
A corporate buyer and the sellers of an S corporation intended to make a joint IRC § 338(h)(10) election for a stock acquisition, but no valid election was filed by the deadline. The IRS found that…
PLR 200308030: IRS grants relief for a late S corporation election
A corporation intended to be an S corporation from its incorporation date but did not file its election on time. The IRS found reasonable cause for the late filing and granted relief under IRC §…
PLR 200308029: Foreign subsidiaries get time to elect disregarded entity status
A group of foreign subsidiaries intended to be disregarded as separate entities for federal tax purposes but missed the deadlines to file their entity classification elections. The subsidiaries had…
PLR 200308028: Foreign subsidiaries receive late entity classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308027: Foreign subsidiary group gets late classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308026: Tiered foreign subsidiaries get election filing relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308025: Foreign subsidiary group receives late election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308024: Tiered subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308023: Foreign subsidiaries get late Form 8832 filing relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308022: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308021: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308020: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308019: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308018: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308017: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308016: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308015: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308014: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308013: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308012: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308011: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308010: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308009: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308008: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308007: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308006: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
PLR 200308005: Tiered foreign subsidiaries receive classification election relief
Several foreign subsidiaries in a tiered group intended to elect disregarded entity status but failed to file Form 8832 on time. The IRS found the requirements for discretionary relief under Treas.…
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.