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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IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS approves tax-free treatment for a corporate spin-off
A publicly traded corporation proposed separating one business into a newly formed controlled corporation. The plan included internal asset transfers, a contribution of subsidiary stock to the new cor…
IRS grants more time for a real-property business election
A foreign limited liability company treated as a partnership wanted to elect out of the Section 163(j) business-interest limit for its qualifying real-property trades or businesses. Its tax adviser tr…
IRS grants late disregarded-entity election relief
A parent company wholly owned a foreign eligible entity and intended to classify it as disregarded for federal tax purposes. Form 8832 was not filed on time because of inadvertence, although all relev…
IRS approves a school-construction set-aside
A private foundation requested approval to set aside funds for construction of a school building serving minority and underprivileged children. The multi-year project included classrooms, a welcome ce…
IRS treats an animal-care bequest as an unusual grant
A publicly supported animal-welfare charity was named as a trust beneficiary for annual grants supporting medical care and adoption of uncared-for animals. Litigation delayed the payments, leaving a s…
IRS approves a renewable local scholarship program
A private foundation proposed scholarships for students from specified counties attending universities, colleges, or vocational and technical schools, with larger awards for agricultural studies. Awar…
IRS approves need-based scholarships for blind students
A private foundation proposed scholarships for legally blind, financially needy U.S. residents pursuing undergraduate or graduate degrees at selected private colleges. A program coordinator would eval…
IRS approves architecture and preservation scholarships
A private foundation proposed annual scholarships for high school seniors in an architecture mentoring program and undergraduates studying architecture, historic preservation, or urban design. Applica…
IRS denies social-welfare status to a member death-benefit group
A membership organization collected registration fees, annual dues, and monthly funeral contributions to pay death benefits to members' beneficiaries. Membership depended on age, health, an applicatio…
IRS denies exemption to a health-research and software organization
A nonprofit organization developed health-care software, conducted research projects for pharmaceutical companies, and created educational content. Its formation document did not limit its purposes to…
IRS denies business-league status to a commercial property owners association
An association of commercial property owners maintained common areas, handled architectural controls, and assessed members for property taxes, insurance, lawn care, debris removal, drainage facilities…
Insolvent-bank immunity does not stop interest or estimated-tax additions
An insolvent bank entered FDIC receivership and qualified for Section 7507(a) immunity from assessment, collection, and payment of income tax while funds were needed to pay depositors. The IRS advised…
IRS grants late IC-DISC election relief
A domestic corporation was formed to operate as an interest charge domestic international sales corporation, or IC-DISC, and immediately conducted its affairs as though the election were effective. It…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS approves a multi-step corporate separation with three tax-free distributions
A publicly traded parent proposed a 63-step restructuring to separate three business lines from two retained business lines. The plan included internal liquidations, asset and subsidiary transfers, ta…
IRS excuses an S corporation's ineligible partnership shareholder
An S corporation sold an ownership interest to an LLC that was treated as a partnership for federal tax purposes. Because a partnership cannot be an S corporation shareholder, the sale terminated the …
IRS preserves life-insurance exclusion in intragroup policy transfers
A corporate parent owned life-insurance policies on employees and former employees, most with built-in gain. It proposed contributing the policies through three tiers of wholly owned subsidiaries in S…
IRS grants 45 days to file a missed LIFO election
An S corporation intended to adopt the last-in-first-out inventory method for newly acquired inventory and relied on its accounting firm to file Form 970. The firm did not prepare or file the form, al…
Rehired retirees do not create a cash-or-deferred arrangement
A governmental defined-benefit plan permitted certain retirees to return for one-year teaching contracts as special employees while continuing to receive retirement benefits. These rehired retirees ea…
IRS denies exemption to a private-road maintenance association
A property owners association collected money from its members to repair and maintain private roads serving their homes. Its organizing document stated a private-road purpose, and state law allowed it…
IRS denies exemption to a member-oriented equine events club
An equine membership organization operated a barn, arena, bleachers, and concession stand and gave members free facility use, event admission, voting rights, horse boarding, and access to amateur even…
Artist residency grant procedures receive advance approval
A private foundation proposed an artist residency program with three six-week sessions each year. Selected artists would receive housing, studio access, meals, a stipend, and supply assistance while p…
IRS denies exemption to a fee-based laboratory testing service
An organization proposed providing laboratory collection and rapid-testing services to patients referred by health-care providers and to walk-in customers. It expected service fees to be its initial s…
Restitution was solely a condition of supervised release
A defendant was ordered to pay restitution for two Title 26 crimes after pleading not guilty, so there was no plea agreement authorizing restitution as an independent part of the sentence. The judgmen…
Restitution was independently imposed under the mandatory statute
A defendant was convicted of a Title 18 conspiracy to defraud the United States and a Title 26 offense involving a false return. The conduct alleged for the tax count was entirely included within the …
Refund after the suit deadline would be erroneous
A taxpayer apparently filed a timely refund claim because Section 7503 extended the filing date, but the IRS incorrectly denied the claim as late. The taxpayer then did not bring a refund suit within …
No tax restitution was available for assessment
A criminal plea agreement identified restitution payable to a nongovernment victim, and the judgment ordered exactly that amount. The court did not order restitution for the Title 26 count, despite la…
Refund extension could not be signed after the suit deadline
The IRS issued a claim-disallowance notice that started the two-year period for filing a refund suit. Although Section 6532(a)(2) permits the parties to extend that period using Form 907, the extensio…
Restitution above the plea amount was a supervised-release condition
The restitution ordered by the court exceeded the amount stated in the plea agreement. The IRS advised that the restitution therefore could only have been imposed as a condition of supervised release …
Plea-agreement restitution was independently assessable
The court ordered restitution under the plea agreement and in the exact amount set by that agreement. The IRS advised that the case therefore did not fall under the Westbrooks rule for restitution imp…
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.