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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
PLR 200019024: Planned merger leaves earlier spin-off rulings intact
The IRS had previously ruled on two corporate spin-offs, including a distribution of a newly formed company to shareholders. The company proposed to merge into another corporation, with its…
PLR 200019023: Town hall corporation's income excluded from federal gross income
A town formed a nonprofit corporation to issue bonds and build a new town hall. The corporation leased the property to the town, using rent to service the bonds, and town officials served as its…
PLR 200019022: Synthetic coal fuel qualifies, with a condition for relocated facilities
A partnership planned to use a chemical process to turn coal feedstock into synthetic fuel at four modular facilities. Based on the represented chemical changes to the coal, the IRS ruled that the…
CCA 200019021: Film character rights do not qualify as export property
A U.S. film producer sought foreign sales corporation benefits for income from licensing film characters to related companies abroad. Chief Counsel advised that the character rights were not export…
PLR 200019020: Stock exchanged for LLC interests treated as a partnership contribution
Shareholders of a manufacturing company planned to hold their stock indirectly through a new LLC taxed as a partnership. A transitory corporation would merge into the manufacturer, allowing…
PLR 200019019: Mobile home park exchanges qualify for like-kind treatment
Six partnerships planned to exchange mobile home parks through a qualified intermediary for interests in replacement property, likely apartment complexes. Based on their representations, the IRS…
PLR 200019018: Mobile home park exchanges qualify for like-kind treatment
Six partnerships planned to exchange mobile home parks through a qualified intermediary for interests in replacement property, likely apartment complexes. Based on their representations, the IRS…
PLR 200019017: Mobile home park exchanges qualify for like-kind treatment
Six partnerships planned to exchange mobile home parks through a qualified intermediary for interests in replacement property, likely apartment complexes. Based on their representations, the IRS…
PLR 200019016: Mobile home park exchanges qualify for like-kind treatment
Six partnerships planned to exchange mobile home parks through a qualified intermediary for interests in replacement property, likely apartment complexes. Based on their representations, the IRS…
PLR 200019015: Exchanges of mobile home parks for shared apartment interests
Six partnerships planned to exchange mobile home parks for undivided interests in replacement properties, likely apartment complexes, through a qualified intermediary. The IRS ruled that the…
PLR 200019014: Exchanges of mobile home parks for shared apartment interests
Six partnerships planned to exchange mobile home parks for undivided interests in replacement properties, likely apartment complexes, through a qualified intermediary. The IRS ruled that the…
PLR 200019013: Ending a business does not disturb an earlier spin-off ruling
A corporation asked whether discontinuing one business after a completed stock distribution would affect an earlier IRS ruling on the transaction. That business had supported the active business…
PLR 200019012: Parent's filing extension covers a subsidiary's separate return
A corporation operating in Puerto Rico asked whether its new parent's Form 7004 extended the deadline for its separate return and an election under sections 936 and 30A. The IRS ruled that the…
PLR 200019011: Estate may deduct bequest to foreign musicians' residence
An estate asked whether a bequest to a charitable residence in another country qualified for the federal estate tax charitable deduction. The residence primarily housed older musicians who needed…
PLR 200019010: Executive pay limit after an acquisition and officer resignations
A company being acquired asked who would count as a covered employee under the executive compensation deduction limit in section 162(m). The IRS ruled that, assuming the acquired company had no…
CCA 200019009: Factor that bought wage claims owes employment tax duties
Chief Counsel advised an IRS district office about wage claims that a factor bought from employees of a Chapter 11 debtor. The factor paid the employees and sought full payment from the debtor; the…
PLR 200019008: Expatriation submission rebuts tax-avoidance presumption
A former U.S. citizen who had returned to his birth country asked the IRS to rule that tax avoidance was not a principal purpose of giving up his citizenship. His net worth exceeded the threshold…
PLR 200019007: Early S corporation reelection allowed after ownership change
A corporation had revoked its S election and asked to elect S status again before the five-year waiting period under section 1362(g) ended. Its treasurer represented that more than half the stock…
TAM 200019006: Litigation trust cannot claim grantor trust refunds
A partnership funded a trust to cover a disputed lawsuit liability and deducted the funding under section 461(f). The trust had paid income tax as a complex trust for several years, then filed…
PLR 200019005: Tax treatment of disability benefits follows premium payer
An employer planned to let each employee choose, before the plan year, whether to pay long-term disability premiums with after-tax money or have the employer pay them. The choice would be fixed for…
PLR 200019004: Consent to revoke alternative research credit election
A taxpayer had elected the alternative incremental research credit and asked the IRS for permission to revoke that election. The IRS granted consent for the tax year identified in the letter. It…
PLR 200019003: Consent to revoke alternative research credit election
A taxpayer had elected the alternative incremental research credit and asked the IRS for permission to revoke that election. The IRS granted consent for the tax year identified in the letter. It…
PLR 200019002: Late notarization did not defeat an ESOP sale election
A shareholder sold company stock to its employee stock ownership plan and elected to defer gain under section 1042. The shareholder bought securities intended as replacement property but failed to…
PLR 200019001: Extra time to file an entity classification election
A foreign entity and its parent had missed the deadline to file Form 8832 for an entity classification election. The IRS found that the entity met the standards for discretionary filing relief and…
PLR 200018062: Charitable lead trust may use family investment partnership
A charitable lead trust held an interest in a family investment partnership and paid related entities for investment, accounting, tax, and clerical services. The IRS ruled that retaining and…
PLR 200018061: Separate excess benefit plan preserves pension plan status
A multiemployer pension plan's trustees created a separate, nonqualified plan to pay benefits above the section 415 limit. Under the proposed funding method, an administrator would direct part of…
PLR 200018060: Public employer may pick up service credit contributions
A public education employer proposed to pay employee contributions used to buy prior or additional service credit in two retirement plans through irrevocable payroll deductions. The IRS ruled that…
PLR 200018059: Pickup of employee payments for retirement service credits
A public employer proposed to let certain employees use irrevocable payroll deductions to buy or restore retirement service credit in a pension plan. The IRS ruled that the proposed ordinance,…
PLR 200018058: ESOP loan exemption survives plan termination and stock sale
A company planned to terminate its leveraged employee stock ownership plan as part of a proposed business combination. The plan would sell unallocated company shares back to the company and use the…
PLR 200018057: Daughter may use her life expectancy for inherited IRA
An IRA owner died after required distributions had begun, leaving his daughter as the beneficiary named before his required beginning date. During life, he had calculated distributions using his own…
PLR 200018056: Cash ESOP dividends deductible and excluded from wages
A utility company planned to combine two employee plans into an ESOP and let participants receive cash dividends on company shares held in the plan. The IRS ruled that dividends distributed in cash…
PLR 200018055: Trust beneficiary treated as IRA designated beneficiary
An IRA owner named a trust as the account's sole beneficiary. The trust would become irrevocable at the owner's death, and one identifiable person could demand payment of its principal. The IRS…
PLR 200018054: Late S corporation election allowed after attorney missed filing
A corporation intended to be an S corporation from its first tax year, but its attorney did not file Form 2553. The corporation had filed an S corporation return and supplied evidence of its intent…
CCA 200018052: Transportation reimbursements depend on temporary work location
Chief Counsel gave field offices an outline and chart on reimbursements for daily trips to client worksites. The advice assumes the employee has a regular work location away from home and the…
CCA 200018051: Stock sale proceeds alone do not trigger a return filing duty
Chief Counsel considered a stock sale reported on Form 1099-B for $100,000 when the seller said the stock had a $98,000 basis and no other income. It advised that the sale's gross income is the gain…
IRS 200018050: Litigation bulletin covers tax collection and bankruptcy issues
This March 2000 General Litigation Bulletin collects summaries of court decisions and three previously released Chief Counsel memoranda. Its case notes discuss, among other matters, who can be…
PLR 200018049: Purchase cost rejected as fishing gear excise tax sale price
A seller of sport fishing equipment began manufacturing articles like those it also bought from another vendor. It asked whether it could use its purchase price from that vendor as the constructive…
PLR 200018048: Late S election allowed after manager failed to file form
A corporation intended to elect S corporation status when it began business. Its tax identification application and shareholder meeting minutes showed that intent, but a manager it relied on did not…
PLR 200018047: First year S election allowed if returns are amended
A corporation's shareholders intended S corporation status from its first taxable year but missed the deadline for Form 2553. The form named that first year as its effective date, but the service…
PLR 200018046: Group annuity held by trust for individuals qualifies under section 72
A trust would buy and hold a group annuity contract for individuals participating in a program outside the qualified retirement plan rules. Each participant would have an account and rights to…
PLR 200018045: Inadvertent S election termination relieved for charity shareholder
A professional service corporation said that limited partnerships held some of its shares as nominees for a tax exempt organization. Such an organization could not be an S corporation shareholder…
PLR 200018044: Extension granted for corporate classification election
An entity intended to be taxed as a corporation from the start of a taxable year but missed the deadline to elect that classification. It asked for extra time to file Form 8832. The IRS found that…
PLR 200018043: Treaty exempts qualifying Swiss insurer's premiums from excise tax
A foreign insurer asked whether premiums on U.S. insurance and reinsurance risks qualified for an exemption from the section 4371 excise tax under its country's tax treaty with the United States. It…
PLR 200018042: Active rental business receipts excluded from S corporation passive income
A property company with accumulated earnings and profits planned to elect S corporation status and asked whether its rental receipts would count as passive investment income. It provided significant…
PLR 200018041: Late S corporation election allowed from incorporation date
A corporation intended to elect S status from its incorporation date but did not file Form 2553 on time. The IRS found reasonable cause for the missed deadline under section 1362(b)(5). It would…
PLR 200018040: Corporate spin off and internal transfers qualify for tax free treatment
A public company planned to separate two operating businesses so each could offer equity incentives tied to its own performance. The plan involved domestic and foreign subsidiary transfers, internal…
PLR 200018039: Two corporate distributions qualify for tax free spin off treatment
A public company planned to separate subsidiaries so one operating business could raise capital for acquisitions without the valuation effects of other businesses in the group. A subsidiary would…
PLR 200018038: Late S election allowed after missing Form 2553
A corporation and its shareholders filed returns as though the corporation had elected S status, and its employer identification application showed that intent. The corporation had relied on its…
PLR 200018037: Late S election effective from incorporation if form filed
A corporation intended S corporation treatment from its incorporation date but did not file its election on time. The IRS found reasonable cause for the delay under section 1362(b)(5). It ruled that…
PLR 200018036: Reverse QTIP election valid on first late estate tax return
An estate filed its first estate tax return after the due date and made both a QTIP election and a reverse QTIP election for a trust. The IRS said the QTIP election was timely under the rule…
PLR 200018035: Later merger satisfies prior spin off ruling conditions
A prior ruling addressed a corporate spin off and contemplated a public stock offering by the spun off company within three years. The company instead proposed to merge into an unrelated public…
PLR 200018034: Late S election recognized from incorporation date
A corporation's shareholders intended S corporation treatment from its incorporation date, but the election was not filed on time. The IRS found reasonable cause for the delay under section…
CCA 200018033: IRS cannot extend remedy after defective tax sale
Chief Counsel considered a property sale that was procedurally defective because required notice had not been properly served. It advised that a taxpayer challenging such a sale had to bring a quiet…
PLR 200018032: Extra time granted for joint section 338(h)(10) election
A corporate purchaser acquired all of a target company's stock for cash, and the buyer and seller intended to make a joint section 338(h)(10) election to treat the stock purchase as a deemed asset…
PLR 200018031: Late S corporation election effective from incorporation
A corporation's shareholders intended it to be an S corporation from incorporation, but the election was not filed on time. The IRS found reasonable cause for the missed deadline under section…
PLR 200018030: Late S election allowed for sole shareholder's corporation
A corporation's sole shareholder wanted S corporation status to begin on the incorporation date, but the election was not filed on time. The IRS found reasonable cause for the failure and granted…
PLR 200018029: Sole shareholder's late S election granted relief
A corporation's sole shareholder wanted S corporation treatment from the date of incorporation, but no election was filed on time. The IRS found reasonable cause for the failure and granted late…
CCA 200018028: Landfill depreciation method request withdrawn
Several taxpayers withdrew a Form 3115 seeking to change how they depreciated landfill development costs under a units of production method. The proposed method used actual incurred costs and built…
PLR 200018027: Foreign bank's U.S. branch assets retain limited tax connections
A foreign bank closed its U.S. banking branch and agency and moved assets previously booked there to its head office. The IRS ruled that later interest on those assets remained effectively connected…
CCA 200018026: Research credit depends on contract payments and retained rights
A company claimed research credits for work on a system under a contract with its subsidiary. Chief Counsel advised that an unconditional down payment funded the research to that extent, making it…
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.