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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Donor-directed student-loan payments served private interests
An organization created a website through which borrowers could register their federal student loans and seek donations toward repayment. Sponsors could direct contributions to particular borrowers or…
Corporation may switch to tax-book-value asset valuation
A domestic corporation and its related consolidated group had used the fair-market-value method to value assets when apportioning interest expense. After the related group acquired another consolidate…
Consolidated group may switch to tax-book-value asset valuation
A consolidated group and a related domestic corporation had used the fair-market-value method to value assets when apportioning interest expense. After the group acquired another consolidated group th…
Estate receives 120 days to make a portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate plus …
Commodity-linked-note income ruling was revoked retroactively
Two funds had received a 2009 private letter ruling that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing …
Spouses receive 120 days to allocate GST exemption to a trust
Spouses made a split-gift transfer of real estate to an irrevocable trust during the transition period before the generation-skipping transfer tax took effect. Their attorney timely filed gift tax ret…
Commodity-linked-note ruling was revoked prospectively
Four funds had received a 2006 private letter ruling that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing…
Mass-tort trust qualifies as a settlement fund and transfers are deductible
Affiliated companies entered bankruptcy proceedings to resolve thousands of present and future personal-injury claims arising from exposure to a redacted product component. Their reorganization plan c…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate was…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate, incl…
Spouses receive 120 days to allocate GST exemption to a trust
Spouses made a split-gift transfer of real estate to an irrevocable trust during the transition period before the generation-skipping transfer tax took effect. Their attorney timely filed gift tax ret…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate, incl…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate, incl…
Insolvent taxpayer could not revoke a basis-reduction election
An insolvent real estate professional excluded cancellation-of-debt income and, on professional advice, elected to reduce the basis of depreciable property before reducing net operating losses. After …
Estate receives 120 days to make a portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate was b…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate and…
Foreign insurance reserves may measure qualifying insurance income
A controlled foreign corporation wrote life insurance, annuity, and noncancellable or guaranteed-renewable accident and health contracts in its home country. Its regulator required audited underwritin…
Taxpayer receives 45 days to complete a success-fee safe-harbor election
A company paid a financial adviser a success-based fee when it was acquired in a merger. Its return preparer applied Revenue Procedure 2011-29 by deducting 70 percent of the fee and capitalizing 30 pe…
Ponzi-scheme remission recovery is excluded from settlement-fund income
A federal receiver administered a qualified settlement fund for investors harmed by a Ponzi scheme. A federal agency had seized money from an electronic-currency transmitter used by the scheme and lat…
Community solar facility is not public utility property
A regulated electric utility planned to build, own, and operate a voluntary community solar facility funded through customer subscriptions. The facility's electricity would be charged to all customers…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate and…
Bonus depreciation true-up complies with normalization rules
A regulated electricity transmission utility initially set formula rates based on an intent not to claim bonus depreciation. After its regulator ordered a change, management claimed the additional fir…
Trust transfer and administrative changes preserve GST exemption
An irrevocable trust created before September 25, 1985 planned to transfer its assets to a successor trust with the same beneficiaries and dispositive terms. The successor trust would also revise trus…
Partnership receives 120 days to make a section 754 election
A limited liability company taxed as a partnership made a liquidating distribution to a retiring member. It timely filed its partnership return but inadvertently omitted the section 754 election to ad…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Coal-site testing is mining exploration, not qualified research
A corporation investigated whether coal beneath its land could support a proposed processing plant. Contractors performed geological mapping, core drilling, seismic surveys, and related site-selection…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Company-hosted youth job training will not be foundation self-dealing
A private foundation planned a job-training and education program for at-risk local youth. A related for-profit company, which was a disqualified person because it substantially funded the foundation,…
County property-redevelopment entity receives governmental tax treatment
A county created an entity under state law to reclaim, revitalize, and return abandoned or foreclosed real estate to productive use. Public officials controlled its board, government sources supplied …
Open-source software organization is denied section 501(c)(3) status
An organization developed and promoted a particular free and open-source software project. It held conferences, maintained educational resources, supported volunteer development, and received most of …
Musical-instrument apprenticeship grants receive advance approval
A private foundation proposed fellowships pairing accomplished musical-instrument builders with apprentices. The program would pay a stipend to each master for teaching time and a stipend for each app…
Burial-assistance association is denied fraternal exemption
An association collected membership fees and special contributions to help pay burial costs when a member died. It also planned membership meetings and classes on funeral planning and topics useful to…
Automobile dealer advertising association loses business-league exemption
An association coordinated and funded advertising for a limited group of automobile dealers in a designated market area. Member contributions paid for television, radio, newspaper, digital, and other …
Adult baseball league loses charitable exemption
A nonprofit operated an adult men's baseball league and charged team membership fees. Its activities centered on league play, game administration, statistics, prizes, playoffs, and an all-star game, w…
Nonprofit loses exemption after failing to provide audit records
A section 501(c)(3) organization was selected for an audit of a Form 990-N filing. The IRS sent repeated letters to the organization and several officers, and it made multiple telephone calls, but the…
Nonprofit loses exemption after ignoring record requests
A section 501(c)(3) organization was selected for an audit of a Form 990-N filing. The IRS mailed examination requests to the organization and several officers and repeatedly called its director and s…
Inactive nonprofit loses charitable exemption
A nonprofit had previously been automatically revoked for failing to file annual returns and was later reinstated as a section 501(c)(3) organization. During a later examination, the IRS found that th…
Consolidated group gets more time to waive a loss carryback
A corporate parent intended to waive the carryback period for its consolidated group's net operating loss and filed a timely return consistent with that intent. The required election statement was not…
Consolidated group gets more time to waive a loss carryback
A corporate parent intended to waive the carryback period for its consolidated group's net operating loss and filed a timely return consistent with that intent. The required election statement was not…
Partnership gets 120 days to file a section 754 election
A limited liability company treated as a partnership underwent a technical termination after partnership interests were transferred. Its timely return reflected basis adjustments as though a section 7…
Estate gets 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that the decedent's gross est…
Corporation gets relief for a late S election
A corporation intended to be treated as an S corporation beginning on a redacted date but did not timely file the required election. The IRS found that the corporation had reasonable cause for the lat…
Commodity-linked-note ruling is revoked prospectively
A prior multi-filer ruling had told 96 funds that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). It also ruled that specified subpart F incom…
Commodity-linked-note ruling was revoked prospectively
Two funds had received a private letter ruling that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a pri…
Commodity-linked-note ruling was revoked retroactively
Eight funds had received a private letter ruling that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a p…
Commodity-linked-note ruling was revoked prospectively
Eighteen funds had received a private letter ruling that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing …
Commodity-linked-note ruling was prospectively revoked while Subpart F ruling remained effective
Six funds had received rulings that income from certain commodity-linked notes and certain Subpart F income counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate and a…
Commodity-linked-note ruling was revoked retroactively
A fund had received a private letter ruling that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a privat…
Commodity-linked-note ruling was retroactively revoked while Subpart F ruling remained effective
Two funds had received rulings that income from certain commodity-linked notes and certain Subpart F income counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a…
Commodity-linked-note ruling was retroactively revoked while Subpart F ruling remained effective
A fund had received rulings that income from certain commodity-linked notes and certain Subpart F income counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a pr…
Commodity-linked-note ruling was retroactively revoked while Subpart F ruling remained effective
Two funds had received rulings that income from certain commodity-linked notes and certain Subpart F income counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a…
Commodity-linked-note ruling was revoked prospectively
A fund had received a private letter ruling that income and gain from certain commodity-linked notes counted as qualifying income under section 851(b)(2). The IRS later concluded that issuing a privat…
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.