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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Taxpayer receives 60 days to correct a success-fee election
A taxpayer incurred success-based fees when its ownership interests were sold and intended to use the Revenue Procedure 2011-29 safe harbor. Severe weather prevented its return-extension form from…
Estate receives 120 days to elect portability
An estate was not otherwise required to file Form 706 because its gross estate and adjusted taxable gifts were below the section 6018(a) filing threshold. The decedent left a surviving spouse and an…
S corporation receives inadvertent-termination relief
An eligible S corporation shareholder transferred all of its shares in another S corporation to a wholly owned S corporation. Because an S corporation cannot be a shareholder of another S…
LLC receives 120 days to file a corporate classification election
A domestic limited liability company intended to be classified as an association taxable as a corporation from a specified date. It failed to file Form 8832 within the normal election period and…
Trust transfer remains an incomplete gift and committee powers avoid estate inclusion
A grantor created an irrevocable domestic trust for family members and retained several nonfiduciary powers over distributions, including a consent power, a support-related power, and a limited…
State deferred compensation plan qualifies under section 457(b)
A state agency established a nonqualified deferred compensation plan and trust that eligible state and local governmental employers could adopt for their employees. The plan allowed pre-tax and Roth…
Investment company receives 90 days for a foreign-tax pass-through election
A regulated investment company intended to elect under section 853 to pass through foreign taxes to its shareholders. Its timely Form 1120-RIC consistently reflected that election, but the…
Repair-related deferred taxes are outside utility normalization rules
A regulated water and wastewater utility changed its tax accounting for repair costs and asset dispositions under an IRS consent agreement. It asked whether several categories of accumulated…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Spouses receive 120 days to opt out of automatic GST allocations
A married couple made split gifts over several years to five irrevocable trusts with generation-skipping potential. Their attorney prepared the gift tax returns but did not advise them about the…
Spouses receive 120 days to opt out of automatic GST allocations
A married couple made split gifts over several years to five irrevocable trusts with generation-skipping potential. Their attorney prepared the gift tax returns but did not advise them about the…
Partnership-interest platform qualifies as a matching service
A limited liability company proposed a web platform for matching buyers and sellers of limited partnership interests. The platform would use nonfirm quotes, bar binding agreements for 15 days, delay…
Nuclear decommissioning arrangement preserves qualified fund status
A utility arranged for an independent contractor and affiliate to decommission a shut-down nuclear unit, restore the site, maintain spent fuel, and later dismantle the spent-fuel storage…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
Family company buy-sell agreement keeps its section 2703 grandfathering
A family-owned company had a stock redemption and buy-sell agreement created before section 2703 became effective. Family stock had later passed among estates, descendants, descendant trusts, and…
IRS approves educational grants for courses supporting academic dialogue
A private foundation proposed educational grants for selected people affiliated with a named organization to take courses about specified philosophies, practices, and academic culture. Applicants…
IRS approves civic-education grants for teachers
A private foundation proposed annual one-time grants to K-12 teachers for classroom units using public deliberation or deliberative teaching about important national issues. Applicants had to…
Business referral group denied charitable exemption
A membership organization sought section 501(c)(3) status while helping members grow their businesses and referral networks. Its weekly meetings featured business presentations, testimonials,…
Energy-monitoring service denied charitable exemption
A nonprofit proposed operating a cloud-based energy monitoring platform and related analyst services for affordable housing developers. Members, including some for-profit businesses, would pay…
Professional networking chapter denied charitable exemption
A local chapter of a section 501(c)(6) organization sought charitable exemption under section 501(c)(3). Its mission was to build a network among people of color and others connected with a…
Family scholarship and hardship fund denied charitable exemption
An organization formed to provide scholarships and financial assistance primarily to members of one extended family sought section 501(c)(3) exemption. Its family-controlled board expected most…
Industry membership group denied charitable exemption
An association of independent operators in a particular industry sought section 501(c)(3) exemption. Its articles authorized any lawful activity and lacked a charitable dissolution clause, while its…
Fundraiser for one family denied charitable exemption
An organization raised money through annual fundraisers to help a named person and his family pay medical expenses related to cancer treatment. Family and friends organized the events, donated goods…
Purebred dog club denied charitable exemption
A membership club for breeders, owners, exhibitors, and enthusiasts of a particular purebred dog sought section 501(c)(3) exemption. It conducted breed shows, obedience, rally, and agility trials,…
Family reunion organization denied charitable exemption
An organization devoted all of its current time and resources to a biennial reunion and gala for one extended family and the family's friends. The event combined educational, social, and spiritual…
Recreational golf league denied charitable exemption
An unincorporated association organized a recreational league and social activities for a corporation's members, their spouses, and guests. It held events three days each week as well as luncheons,…
Member cemetery denied charitable exemption
A nonprofit operated and maintained a cemetery offering affordable burial locations only to members, who had to be descendants or spouses of people connected to specified local places. Membership…
Community tavern denied charitable exemption
An organization planned to operate a community tavern and meeting place selling locally brewed beer and wine. It proposed membership levels with merchandise, voting rights, and member-only events,…
Business member group denied charitable exemption
An organization represented businesses from one country operating in a metropolitan area. Its articles said it protected and promoted members' interests, and its quarterly meetings taught members…
Retailer association denied charitable exemption
An association of retailers held quarterly meetings on marketing, personnel management, and product procurement. It also rewarded member businesses' customers with free picnics, parties, and golf…
Revised nuclear decommissioning fund contribution schedule approved
A holding company owned a nuclear power plant and its qualified decommissioning fund through a disregarded subsidiary. It requested a revised schedule limiting annual deductible contributions to the…
Partnership received 120 days to make late section 754 election
A limited liability company taxed as a partnership intended to make a section 754 election but inadvertently omitted a valid election from its timely filed return. It represented that it acted…
Late Form 1128 treated as timely filed
A taxpayer filed Form 1128 after the deadline for requesting an accounting-period change under Revenue Procedure 2006-46. It sought discretionary relief under Treasury Regulation section 301.9100-3…
Partnership acquisition cleared section 351 investment-company test
A publicly traded partnership planned to acquire an unrelated public corporation for partnership units and cash, after which the acquired corporation would contribute its assets to a lower-tier…
Late section 336(e) election statement received filing extension
Shareholders sold all stock of an S corporation to a partnership through a disregarded entity, and the parties had a timely written agreement to make a section 336(e) election treating the stock…
Late section 336(e) election received conditional relief
Shareholders sold all stock of an S corporation to a partnership and entered a timely written agreement to make a section 336(e) election, but the S corporation's return and election statement were…
Parties received time to complete section 336(e) election
Purchasers acquired all stock of an S corporation, and the parties intended the sale to be treated as an asset disposition under section 336(e). A tax professional failed to advise them to timely…
Section 336(e) agreement and statement received late-election relief
A partnership acquired all stock of an S corporation through a disregarded entity, and the parties intended to treat the stock sale as an asset disposition under section 336(e). They relied on a…
Foreign entity received 120 days for late Form 8832
A foreign eligible entity intended to elect disregarded-entity status but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief would not prejudice…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity failed to timely file Form 8832 electing disregarded-entity status from the date it was organized. It represented that it acted reasonably and in good faith and that relief…
QTIP trust settlement received favorable transfer-tax rulings
A surviving spouse and bank trustee settled extensive litigation by terminating an irrevocable QTIP trust and two marital QTIP trusts. The spouse would receive a support distribution plus the…
QTIP trust termination settlement received favorable rulings
A surviving spouse and bank trustee proposed to end an irrevocable QTIP trust and two marital QTIP trusts under a court-approved settlement. The spouse would receive a support payment and cash equal…
QTIP settlement termination received favorable tax treatment
A surviving spouse and trustee settled trust litigation by proposing to terminate an irrevocable QTIP trust and two marital QTIP trusts. The spouse would receive a support distribution and the…
Court-approved QTIP trust settlement received favorable rulings
A surviving spouse and bank trustee sought rulings before completing a court-approved settlement that would terminate an irrevocable QTIP trust and two marital QTIP trusts. The spouse would receive…
QTIP trust settlement approved for transfer-tax purposes
A surviving spouse and trustee proposed a court-approved settlement ending an irrevocable QTIP trust and two marital QTIP trusts. The spouse would receive a support distribution and the present…
Municipal homeowner grants were taxable and reportable
A municipal corporation offered grants to eligible owner-occupants for installing approved home systems intended to address a local problem. Homeowners selected contractors and systems from approved…
Member bar and gaming association lost social-welfare exemption
A home association affiliated with a veterans' organization held section 501(c)(4) social-welfare status. Its primary activity became operating members-only social quarters and a bar, with a…
Healthcare insurer denied charitable exemption
An organization planned to sell comprehensive healthcare insurance for a monthly premium and later develop healthcare facilities. Insurance premiums were projected to produce 94 percent of its…
Commercial production project denied charitable exemption
An organization proposed to train disabled people, particularly veterans, through paid positions on commercial production projects. It would own the resulting intellectual property, license…
Scholarship and educational grant procedures approved
A private foundation proposed scholarships and educational grants for graduating seniors from a specified school who had overcome financial, family, illness, or disability-related hardship. Awards…
Scholarship procedures for women studying the arts approved
A private foundation proposed scholarships for female students pursuing music, drama, visual arts, and related fields at accredited institutions in a specified area. Applicants had to be U.S.…
Fellowship and alumni grant procedures approved
A private foundation proposed fellowships for young U.S. citizens and permanent residents to spend nine to twelve months abroad pursuing individualized religious, cultural, educational, and…
Domestic and international scholarship procedures approved
A private foundation proposed two need-based scholarship programs for low-income high school seniors. One would support students connected with a specified church, while the other would support…
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.