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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REIT's loans to and from its joint ventures excluded from assets up to its capital interest (§ 856)
A real estate investment trust (REIT) that owns multi-tenant communications towers asked the IRS how to treat loans it makes to, and receives from, the joint ventures (JVs, taxed as partnerships) it f…
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had one of its partners die. When a partnership interest transfers (including at death), the partnership's basis in its own assets (inside basis) can…
Late relief for an LLC to elect corporate classification and S-corp status (§ 1362(b)(5), § 301.7701-3)
An LLC wanted to be taxed as an S corporation. Because an LLC is not a corporation by default, it first has to elect to be treated as one (the "check-the-box" election), then elect S status. The LLC's…
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had a partner die. A partner's death transfers the partnership interest, which can leave the partnership's basis in its assets (inside basis) out of …
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had a partner die. A partner's death transfers the partnership interest, which can leave the partnership's basis in its assets (inside basis) out of …
9100 relief denied for a late § 475(f) mark-to-market election (hindsight; § 481(a) prejudice)
A C corporation put part of its cash into securities trading, run by its CEO. A trader in securities can elect "mark-to-market" accounting under § 475(f)(1), which treats the securities as sold at yea…
9100 extension for a consolidated group to file Opportunity Zone election statements (§ 1.1502-14Z)
A corporate consolidated group missed a filing deadline for Opportunity Zone elections and asked the IRS for more time. Under section 1400Z-2, a taxpayer can defer capital gain by reinvesting it in a …
9100 relief to self-certify as a Qualified Opportunity Fund via a late Form 8996 (§ 1400Z-2)
A newly formed LLC (taxed as a partnership) that intended to be a Qualified Opportunity Fund (QOF) missed the deadline to self-certify as one. To become a QOF under section 1400Z-2(d), an entity self-…
9100 extension to file a late § 336(e) election treating an S-corp stock sale as an asset sale
When a buyer purchases all the stock of an S corporation, the parties can jointly elect under Code § 336(e) to treat the stock sale as if the company sold all its assets and liquidated. That election …
Waiver of the actual-conveyance requirement for a QDOT after the surviving spouse became a U.S. citizen
When someone dies and leaves property to a spouse who is not a U.S. citizen, the usual estate-tax marital deduction is denied unless the property passes into a qualified domestic trust (QDOT), a speci…
9100 extension to file a late Form 1128 changing an S corporation's tax year-end
To change its annual accounting period (its tax year-end), a business normally must file Form 1128 asking for the IRS's consent by the due date of its short-period return. Here an S corporation wanted…
Military vehicles do not qualify for the off-highway or mobile-machinery exemptions, so their first retail sale is subject to the § 4051 heavy-truck excise tax
The first retail sale of a heavy truck, trailer, or tractor chassis or body carries a 12 percent federal excise tax under Code § 4051. A company that builds specialized vehicles for the U.S. military …
9100 extension to make a late QDOT election after a tax professional failed to advise filing an estate tax return
When a U.S. citizen dies leaving property to a spouse who is not a U.S. citizen, the estate normally cannot claim the estate-tax marital deduction unless the property passes into a qualified domestic …
Advance approval of a foundation's scholarship procedures under § 4945(g)(1)
Private foundations owe an excise tax on "taxable expenditures," and a grant to an individual for study or travel is a taxable expenditure unless the IRS approves the foundation's grant-making procedu…
Church integrated auxiliary is not required to file Form 990
Most tax-exempt organizations must file an annual Form 990 information return, but there are exceptions. One exception covers an "integrated auxiliary of a church," a church-affiliated organization th…
Advance approval of a foundation's educational grant procedures for women's health research under § 4945(g)(3)
A private foundation must get IRS advance approval of the way it awards grants to individuals, or the grants can trigger an excise tax as "taxable expenditures." Here a foundation asked the IRS to pre…
Church integrated auxiliary is not required to file Form 990
Most tax-exempt organizations must file an annual Form 990 information return, but an "integrated auxiliary of a church" is exempt from that filing requirement. Here an organization asked the IRS to b…
Church-affiliated organization is not required to file Form 990 (Rev. Proc. 96-10)
Most tax-exempt organizations must file an annual Form 990 information return, but the IRS has discretionary authority under § 6033(a)(3)(B) to excuse certain organizations from that requirement. Unde…
Approval of a private foundation's § 4942(g)(2) set-aside to fund restoration of a historic property
Private foundations must pay out a minimum amount each year for charitable purposes. Instead of paying immediately, a foundation can "set aside" money for a specific project and still have it count to…
Tax-free split-off of two businesses via a section 368(a)(1)(D) reorganization and section 355 distribution
A privately held corporation (Distributing) owned by five related shareholders runs two separate businesses: one directly, and the other through a wholly owned LLC that is ignored for tax purposes. It…
9100 extension for four foreign entities to make late check-the-box elections to be disregarded (301.7701-3)
Four related foreign entities meant to be treated as "disregarded entities" for US tax purposes, meaning the IRS looks through them to their single owner instead of taxing them separately. To get that…
9100 extension to make a late QSub election for a subsidiary (1361(b)(3))
An S corporation (X) owns 100 percent of another corporation (Sub) and wanted to treat Sub as a "qualified subchapter S subsidiary," or QSub. A QSub is ignored as a separate corporation, so its assets…
9100 extension for a former REIT subsidiary to make a late disregarded-entity election (301.7701-3)
A limited liability company (X) started life as a disregarded entity, then filed Form 8832 to be taxed as a corporation, which made it a Qualified REIT Subsidiary (QRS) of a real estate investment tru…
Extension under 2642(g) to elect out of automatic GST exemption allocation for annuity-trust transfers
Over five years, a taxpayer set up a series of short-term annuity trusts (trusts that pay the grantor an annuity and then pass any leftover assets on). When each annuity trust ended, its remaining ass…
Modifying a pre-1985 grandfathered trust without losing GST exemption or triggering gift, estate, or income tax
A family trust was created under the will of someone who died before September 25, 1985. That timing makes the trust "grandfathered" and exempt from the generation-skipping transfer (GST) tax, so long…
Tax-free contribution of already-diversified securities portfolios to an investment-company partnership under 721
When someone contributes property to a partnership in exchange for a partnership interest, section 721 usually lets them do it without paying tax on any built-in gain. There is an exception in section…
Advance approval of a foundation's scholarship procedures under § 4945(g)(1)
A private foundation asked the IRS to pre-approve how it will pick students for scholarships. Private foundations normally owe an excise tax when they give grants to individuals for study, unless the …
Church integrated auxiliary is not required to file Form 990
Most tax-exempt organizations must file an annual Form 990 information return, but there are exceptions. One exception covers an "integrated auxiliary of a church," a church-affiliated organization th…
Advance approval of a memorial scholarship's procedures under § 4945(g)(1)
A private foundation set up a memorial scholarship honoring a specific person and asked the IRS to approve in advance how it will pick recipients. Private foundations owe an excise tax on grants to in…
Church integrated auxiliary is not required to file Form 990
Most tax-exempt organizations must file an annual Form 990 information return, but there are exceptions. One exception covers an "integrated auxiliary of a church," a church-affiliated organization th…
Advance approval of need-based supplemental educational grant procedures under § 4945(g)(3)
A private foundation that already runs a tuition scholarship program asked the IRS to pre-approve a new grant program that gives its scholarship recipients supplemental, need-based help so they can ac…
Church integrated auxiliary is not required to file Form 990
Most tax-exempt organizations must file an annual Form 990 information return, but there are exceptions. One exception covers an "integrated auxiliary of a church," a church-affiliated organization th…
Hunting retriever dog club denied 501(c)(3) exemption as a recreational group
A hunting retriever dog club applied for 501(c)(3) charity status using the short Form 1023-EZ, and the IRS turned it down. The club holds training days a few times a year and one or two hunting tests…
Nonprofit record label denied 501(c)(3) exemption for commercial, private-benefit operations
A nonprofit that operates like a record label applied for 501(c)(3) charity status on Form 1023, saying its mission is to support musicians with fair, transparent recording contracts and to give the p…
9100 relief to make a late check-the-box election to be taxed as a corporation
An entity meant to be taxed as a corporation, but it missed the deadline to file the paperwork. The entity started as a corporation under state law, later converted to an LLC, and intended to keep bei…
Late S-corporation election and late QSub election relief
An LLC wanted to be taxed as an S corporation, and it wanted a subsidiary LLC treated as a qualified subchapter S subsidiary (a "QSub," a wholly-owned corporation folded into the parent's tax return).…
Tax-free split-off of a new controlled corporation under 355 and 368(a)(1)(D)
A closely held S corporation owned by related family members wants to divide its business between two owners. It will drop part of its assets into a newly formed subsidiary ("Controlled"), then hand t…
9100 relief for a late self-certification as a Qualified Opportunity Fund
A fund was set up to be a Qualified Opportunity Fund (QOF), the kind of vehicle that lets investors defer capital-gains tax by investing in low-income "opportunity zones." To become a QOF, the entity …
9100 relief for a late section 754 partnership basis-adjustment election
A partnership (an LLC taxed as a partnership) forgot to make a Section 754 election. That election lets a partnership adjust the tax basis of its assets when a partner's interest changes hands or prop…
Surviving spouse may roll over an IRA that passed through the estate and trust into her own IRA
When someone dies with a traditional IRA, a surviving spouse can usually take the money and roll it into their own IRA, keeping it tax-deferred. That is easy when the spouse is the named beneficiary, …
Indexed structured-settlement annuity payments are fixed and determinable, so the annuity is a qualified funding asset under 130
When someone is injured and settles a personal-injury claim, the defendant can hand off its obligation to make future payments to an assignment company, which funds those payments by buying an annuity…
Indexed structured-settlement annuity payments are fixed and determinable, so the annuity is a qualified funding asset under 130
This is a companion ruling to a nearly identical letter issued to the same insurance group, covering a proposed indexed structured-settlement annuity. When a personal-injury claim is settled with futu…
Advance approval of a foundation's educational grant (student-debt) procedures under 4945(g)(3)
A private foundation runs a program that pays down the student-loan debt of optometrists who work in underserved areas, provide free care, and treat many Medicaid patients. Private foundations normall…
Advance approval of a foundation's paid engineering-internship grant procedures under 4945(g)(3)
A private foundation runs a paid summer internship program for engineering students, placing them with small construction and engineering firms for on-the- job training. Because private foundations ow…
Advance approval of an employer-related scholarship program under 4945(g)(1)
A private foundation runs a scholarship program for the employees of a related company and their dependents, and it asked the IRS to bless its selection procedures in advance. The IRS approved them. T…
Governmental affiliate excused from filing Form 990
A tax-exempt organization asked the IRS to be excused from filing Form 990, the annual information return. The IRS agreed. Under IRC § 6033(a)(3)(B), the IRS has discretion to relieve certain exempt o…
501(c)(3) exemption denied to a member bereavement-aid group
A membership group applied to be recognized as a tax-exempt charity under IRC § 501(c)(3), and the IRS said no. The group collects donations and membership fees, then pays that money out to its own me…
501(c)(3) exemption denied to a low-income residential-solar operator
An organization installs, owns, and operates rooftop solar systems on the homes of low-income households, then charges those households for the electricity (through power-purchase agreements or fixed …
9100 extension to make a late estate-tax portability election under 2010(c)(5)(A)
When one spouse dies, the survivor can inherit any unused portion of the deceased spouse's estate-tax exemption, the "deceased spousal unused exclusion" (DSUE). But that only happens if the deceased s…
9100 extension to make a late election to file a consolidated return (1.1502-75)
A corporate parent and its affiliated group of subsidiaries were eligible to file one combined ("consolidated") federal income tax return for a given year, but they missed the deadline to make that el…
9100 extension to file a late section 336(e) election on an S-corp stock sale
Buyers acquired more than 80% of the stock of an S corporation from its shareholders. The parties wanted the deal treated for tax purposes as a sale of the company's assets rather than its stock, whic…
Indexed structured-settlement annuity is fixed and determinable and a qualified funding asset (130)
When someone settles a personal-injury claim for a stream of future payments (a "structured settlement"), the defendant usually hands off its payment obligation to an assignment company, which funds t…
Advance approval of a foundation's scholarship (4945(g)(1)) and educational-grant (4945(g)(3)) procedures
A private foundation runs two award programs and asked the IRS to approve both in advance. The first is a scholarship program for students at accredited colleges and universities, approved under IRC §…
Advance approval of a foundation's undergraduate scholarship procedures under 4945(g)(1)
A private foundation runs a named scholarship program for undergraduates pursuing a degree in a particular field of study, and it asked the IRS to approve its award procedures in advance. The IRS appr…
Advance approval of a foundation's scholarship procedures for graduates of a specific school (4945(g)(1))
A private foundation runs a scholarship program for high school students and graduates of a particular school within a specific school district, to help them pursue post-secondary education. It asked …
Advance approval of grant procedures funding teachers' advanced degrees (4945(g)(1) and (g)(3))
A private foundation runs a grant program that helps teachers at religious day schools in a particular region pursue advanced degrees and certificates. It asked the IRS to approve its award procedures…
Assisted-living nursing professional association denied 501(c)(3) status for serving members' private interests
A membership organization for nurses who work in assisted living applied to be recognized as a tax-exempt charity under IRC § 501(c)(3). It was already exempt as a business league under § 501(c)(6). T…
120-day extension to make a late check-the-box election for a foreign entity to be disregarded
A foreign business entity wanted to be treated for US tax purposes as "disregarded," meaning its single owner reports its income directly instead of the entity being taxed as a separate corporation. T…
Late S corporation election allowed for reasonable cause under 1362(b)(5)
A corporation intended to be taxed as an S corporation (where profits and losses pass through to the shareholders instead of being taxed at the corporate level) starting from a specific date. To make …
IRS revokes a 2019 investment-tax-credit ruling, but only going forward
In 2019 the IRS issued a private letter ruling (PLR 201949002) to a taxpayer about getting additional § 48 investment tax credits from a change in accounting method. In this new letter the IRS revokes…
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.