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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Cooperative asset-sale gain qualifies for patronage dividend deduction
A cooperative sold substantially all of its operating assets and planned to liquidate. It proposed allocating a member portion of the gain using the average patronage-to-nonpatronage business ratio fo…
Family-company agreement remains grandfathered after transfers and recapitalization
A family-owned company’s stock redemption and buy-sell agreement predated October 8, 1990, and therefore remained outside section 2703 unless substantially modified. The IRS ruled that later transfers…
Family-company agreement remains grandfathered after transfers and recapitalization
A family-owned company’s stock redemption and buy-sell agreement predated October 8, 1990, and therefore remained outside section 2703 unless substantially modified. The IRS ruled that later transfers…
Family-company agreement remains grandfathered after transfers and recapitalization
A family-owned company’s stock redemption and buy-sell agreement predated October 8, 1990, and therefore remained outside section 2703 unless substantially modified. The IRS ruled that later transfers…
Family-company agreement remains grandfathered after transfers and recapitalization
A family-owned company’s stock redemption and buy-sell agreement predated October 8, 1990, and therefore remained outside section 2703 unless substantially modified. The IRS ruled that later transfers…
Family-company agreement remains grandfathered after transfers and recapitalization
A family-owned company’s stock redemption and buy-sell agreement predated October 8, 1990, and therefore remained outside section 2703 unless substantially modified. The IRS ruled that later transfers…
Incomplete-gift trust committee avoids ownership, gift, and general-power treatment
An irrevocable domestic trust used a power-of-appointment committee to direct distributions among the grantor and other beneficiaries. While the committee remains in existence, the IRS found no trust …
Incomplete-gift trust committee avoids ownership, gift, and general-power treatment
An irrevocable domestic trust used a power-of-appointment committee to direct distributions among the grantor and other beneficiaries. While the committee remains in existence, the IRS found no trust …
Incomplete-gift trust committee avoids ownership, gift, and general-power treatment
An irrevocable domestic trust used a power-of-appointment committee to direct distributions among the grantor and other beneficiaries. While the committee remains in existence, the IRS found no trust …
Incomplete-gift trust committee avoids ownership, gift, and general-power treatment
An irrevocable domestic trust used a power-of-appointment committee to direct distributions among the grantor and other beneficiaries. While the committee remains in existence, the IRS found no trust …
Incomplete-gift trust committee avoids ownership, gift, and general-power treatment
An irrevocable domestic trust used a power-of-appointment committee to direct distributions among the grantor and other beneficiaries. While the committee remains in existence, the IRS found no trust …
Single-software user group denied business-league exemption
A membership organization held meetings and training for employees of businesses using one manufacturer’s software and shared user feedback with that manufacturer. The IRS concluded that its activitie…
IRS contacts with DOJ generally are not third-party contacts
IRS Chief Counsel advised that requests to the Department of Justice for documents or verbal information about a non-tax settlement generally are government contacts excluded from section 7602(c)’s th…
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late disregarded-entity election for foreign entity
A foreign eligible entity intended to be classified as disregarded from its formation date, but Form 8832 was not timely filed because of inadvertence. The IRS found the section 301.9100 requirements …
IRS grants late consolidated-return election
A parent corporation failed to make a valid consolidated-return election by the return deadline after reasonably relying on a qualified tax professional. The IRS found that the parent acted reasonably…
Connected parking-garage revenue qualifies as REIT rent
Two REIT-owned parking garages in a mixed-use project had to be physically connected and jointly operated, making it impractical to identify which garage held each public customer’s car. The REITs use…
Connected parking-garage revenue qualifies as REIT rent
Two REIT-owned parking garages in a mixed-use project had to be physically connected and jointly operated, making it impractical to identify which garage held each public customer’s car. The REITs use…
Continuing-trust modification preserves GST grandfathering
A trust irrevocable before September 25, 1985, and its successor trusts otherwise required outright distributions 21 years after a beneficiary’s death. A court-approved modification would instead hold…
Continuing-trust modification preserves GST grandfathering
A trust irrevocable before September 25, 1985, and its successor trusts otherwise required outright distributions 21 years after a beneficiary’s death. A court-approved modification would instead hold…
Continuing-trust modification preserves GST grandfathering
A trust irrevocable before September 25, 1985, and its successor trusts otherwise required outright distributions 21 years after a beneficiary’s death. A court-approved modification would instead hold…
Continuing-trust modification preserves GST grandfathering
A trust irrevocable before September 25, 1985, and its successor trusts otherwise required outright distributions 21 years after a beneficiary’s death. A court-approved modification would instead hold…
Continuing-trust modification preserves GST grandfathering
A trust irrevocable before September 25, 1985, and its successor trusts otherwise required outright distributions 21 years after a beneficiary’s death. A court-approved modification would instead hold…
Sportsmen’s social club denied charitable exemption
A long-running sportsmen’s club conducted conservation, youth, hunter-safety, and habitat activities, but also maintained year-round recreational facilities and events for adult members. Its articles …
Ground-lease rights are REIT real estate assets
A REIT acquired fee owners’ rights under ground leases covering land, rooftops, and other real property, together with successor leases or options allowing replacement leasing after existing tenants d…
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants late Form 5471 accounting-period election
A taxpayer missed the deadline to file Form 5471 electing under section 898(c)(2) a controlled foreign corporation tax year beginning one month before the majority U.S. shareholder year. The taxpayer …
IRS grants foreign entity late disregarded-entity election
A foreign eligible entity wholly owned by a domestic partnership inadvertently failed to file Form 8832 electing disregarded-entity status from its formation date. The IRS granted 120 days to file the…
IRS grants late section 336(e) election
A partnership purchaser acquired all stock of an S corporation, which later liquidated, and the parties intended asset-sale treatment but missed the section 336(e) election requirements. The IRS grant…
IRS approves elective stock-compensation method for cost sharing
A public company participating in a cost-sharing arrangement asked to replace the default tax-deduction method for measuring stock-based compensation intangible development costs with the elective fin…
IRS approves revised nuclear decommissioning schedule
An electric utility with an ownership interest in a nuclear plant requested a mandatory revised schedule of ruling amounts for its qualified nuclear decommissioning fund. Two public utility commission…
Warehouse storage payments qualify as REIT rents
A proposed REIT group stored customer pallets in specialized warehouses and separated real-property charges from handling and other services performed by taxable REIT subsidiaries or independent contr…
IRS grants late section 336(e) election statement
Purchasers acquired more than 80 percent of an S corporation’s stock in a represented qualified stock disposition, but the target’s return and section 336(e) election statement were not timely filed. …
IRS grants late trust 65-day election
A trust made a distribution within the first 65 days of a new tax year and intended to treat it as paid on the last day of the preceding year under section 663(b), but inadvertently missed the electio…
IRS approves public-service fellowship procedures
A private foundation proposed a fellowship for university students committed to public service. Rather than cash, selected fellows would receive lodging, counseling, and supplemental liberal-arts educ…
IRS approves nonprofit-board fellowship procedures
A private foundation proposed a year-long program of seminars and a retreat to train public-charity board members in governance, fiduciary duties, fundraising, meeting facilitation, leadership, and or…
IRS approves multi-year facility-project set-aside
A private foundation undertaking a multi-year scientific-research facility upgrade proposed setting aside funds to secure fabrication pricing and demonstrate commitment while raising the remaining pro…
IRS approves regional-study scholarship and grant procedures
A private foundation proposed scholarships for qualifying students and grants for projects focused on two redacted geographic regions. Applicants would be selected using objective criteria, insiders a…
IRS approves innovative-teaching award procedures
A private foundation proposed an award program for full-time teachers who submit experience-based proposals for innovative classroom methods and improved student services. An independent review board …
IRS approves scholar and professional fellowship procedures
A private foundation proposed a fellowship program for promising or accomplished scholars and professionals in fields including the humanities, education, journalism, the arts, medicine, science, and …
IRS denies charity status to member-benefit organization
An organization already recognized under section 501(c)(5) applied for recognition as a section 501(c)(3) charity. It provided death benefits and related assistance to the widows and orphans of active…
IRS denies social-club exemption due to nonmember rental income
A fishing and conservation club applied for exemption as a social club under section 501(c)(7). It organized member fishing tournaments, but it also rented its clubhouse to members and nonmembers, wit…
IRS grants extra time for a consolidated-return election
A corporate parent and its affiliated group failed to timely make the election to file a consolidated federal income tax return. The parent sought regulatory relief before the IRS discovered the failu…
Trust modifications preserve grandfathered GST tax exemption
An irrevocable trust created before September 25, 1985, had been divided into a trust and several successor trusts. The trustees obtained court approval to modify the trusts so that property otherwise…
Continuing-trust provisions preserve GST tax exemption
An irrevocable trust created before September 25, 1985, had been divided into a trust and several successor trusts. The trustees obtained court approval to modify the trusts so that property otherwise…
Continuing trusts retain grandfathered GST tax treatment
An irrevocable trust established before September 25, 1985, had been partitioned and later divided into separate successor trusts. A court approved provisions that would hold termination distributions…
Trust modification does not disturb GST tax exemption
An irrevocable trust established before September 25, 1985, had been partitioned and later divided into separate successor trusts. A court approved a modification under which distributions for benefic…
Continuing-trust modification preserves GST exemption
An irrevocable trust created before September 25, 1985, was partitioned and later divided into separate successor trusts. The trustees obtained court approval to hold termination distributions for you…
IRS approves educational exam-voucher grant procedures
A private foundation proposed an educational grant program that would issue exam vouchers and reimburse testing-center costs for learners who completed course content and met a stated score threshold.…
IRS approves a five-year scientific grant set-aside
A private foundation proposed setting aside funds for grants to organizations conducting research expected to advance chemistry and life sciences. The grants would support the purchase and operation o…
IRS approves scholarship and education-support grants
A private foundation proposed two grant programs for students and recent graduates. One would fund postsecondary tuition, related expenses, and room and board, while the other would cover education-co…
IRS approves community and employee-child scholarships
A private foundation proposed one scholarship program for graduating seniors in a local area and another for children of a company's full-time employees. Both programs would use academic achievement, …
Business networking group denied business-league exemption
A business networking organization limited membership generally to one representative from each business classification. Members held weekly meetings, delivered self-promotional presentations, and exc…
S corporation split-up qualifies for tax-free reorganization treatment
A closely held S corporation proposed forming five controlled S corporations, transferring portions of its assets to them, and distributing each subsidiary's stock to designated shareholder groups in …
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.