2000 Chief Counsel's
Written Determinations
200040000 to 200044999
Taxpayer-specific rulings or determinations are written memoranda furnished by the
IRS National Office in response to requests by taxpayers under published annual
guidelines. Technical advice memoranda are written memoranda furnished by the
National Office of the IRS upon request of a district director or chief appeals officer
pursuant to annual review procedures. Chief Counsel advice are written advice or
instructions prepared by the Office of Chief Counsel and issued to field or service
center employees of the IRS or Office of Chief Counsel.
It is important to note that pursuant to 26 USC § 6110(j)(3), such items cannot be
used or cited as precedent.
All files below are in the Adobe Acrobat PDF Format.
| 200044044(PDF, 387K) |
10/10/2001 |
| This is in response to a ruling request dated July 23, 1999, as supplemented by additional correspondence dated March 24, 2000, and April 12, 2000, from your authorized representative concerning an arrangement described under � 403(b) of the Internal Revenue Code . |
| 200044042(PDF, 293K) |
10/10/2001 |
| This is in response to a ruling request dated March 28, 2000, as supplemented by correspondence dated June 6, and June 7,2000, which was submitted on your behalf by your authorized representative, concerning the federal income tax treatment, under � 414(h)(2) of the Internal Revenue Code , of certain contributions to Plan X. |
| 200044041(PDF, 376K) |
10/10/2001 |
| This letter is in response to a ruling request dated November 5, 1999, as supplemented by correspondence dated March 2, April 10, and May 25, 2000, submitted on your behalf by your authorized representative, concerning whether Plan X qualifies as a church plan within the meaning of � 414(e) of the Internal Revenue Code . |
| 200044040(PDF, 554K) |
10/10/2001 |
| You request rulings involving a joint venture under � 501(c)(3), 513 and 141 of the Internal Revenue Code. |
| 200044039(PDF, 741K) |
10/10/2001 |
| Issues: (1) The Capitation Agreements and Subcapitation Agreements, including: (a) the global capitation agreements entered into between you or D and f; g, 4, B, and C; (b) the subordinated capitation agreements between you or D and your affiliated providers; and (c) the discounted fee-for-service agreements with unrelated health care providers for services provided outside your geographic area and outside your specialized medical service capabilities will not adversely affect your � 501 (c)(3) tax exempt status or your public charity status under � 509(a)(3). (2) The Capitation Agreements and Subcapitation Agreements, including: (a) the global capitation agreements entered into between you or D and G, A, FJ, and s; (b) the subordinated capitation agreements between you or D and your affiliated providers; and (c) the discounted fee-for-service agreements which unrelated health care providers for services provided outside your geographic area and outside your specialized medical service capabilities will not result in unrelated business income under � 511 through 514 or under � 501(m) to you. |
| 200044038(PDF, 1.6M) |
10/10/2001 |
| Issues: (1) Did certain letters sent in cooperation between the exempt organization XW, and an active candidate for political office, En, during A's campaign constitute intervention in a political campaign within the meaning of � 501(c)(3) of the Internal Revenue Code (hereafter "code") and � 1.501(c) (3)-l(c) (3) (iii) of the Treasury Regulations (hereafter "Regulations")? (2) Did 5, by providing the candidate for public office, if, with the names and addresses of those who respond to the mailing of letters in question constitute intervention in a political campaign within the meaning of � 501(c) (3) of the Code and � 1.501(c)(3)-l(c)(3) (iii) of the Regulations? (3) Do the acts involved in issues 1 and 2 above, constitute private benefit to the candidate, &, or to the political party, "T", with which he is affiliated, within the meaning of � 501(c)(3) of the Code and � 1.501(c) (3)-l(c) (2) of the Regulations? (4) Do the sanctions provided under � 4955 of the Code apply to 5 under the facts involved in issues 1 and 2, above? |
| 200044037(PDF, 10K) |
11/3/2000 |
| The ruling contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by penalty of perjury statements executed by an appropriate party. While this office has not verified any of the material submitted in support of the request for rulings, it is subject to verification on examination. |
| 200044036(PDF, 10K) |
11/3/2000 |
| The ruling contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by penalty of perjury statements executed by an appropriate party. While this office has not verified any of the material submitted in support of the request for rulings, it is subject to verification on examination. |
| 200044034(PDF, 17K) |
11/3/2000 |
| Decedent died testate on Date. Article NINTH of Decedent's Last Will and Testament created a trust, Trust, to be funded with Decedent's residuary estate. Under the terms of Trust, Taxpayer is to receive all of the net income from Trust during her lifetime. |
| 200044033(PDF, 54K) |
11/3/2000 |
| Each Feeder Fund will be deemed to own a proportionate share of each asset of the Master Fund in which it holds an interest and will be deemed to be entitled to the income of that Master Fund attributable to its interest for purposes of determining whether it satisfies the requirements of � 851(b)(2), 851(b)(3), 852(b)(5), 853, and 854 of the Internal Revenue Code of 1986. |
| 200044032(PDF, 12K) |
11/3/2000 |
| You also requested rulings that interest on the obligations will constitute portfolio interest under � 871(h)(2)(B) and 881(c)(2)(B), that Sub 2 will not be subject to tax under � 881(a)(1) or 881(a)(3) on amounts received on the obligations |
| 200044031(PDF, 19K) |
11/3/2000 |
| Acquiring and Target each use the accrual method of accounting for their federal income tax returns. Acquiring has a taxable year ending on Date X, and Target has a taxable year ending on Date Y. |
| 200044030(PDF, 45K) |
11/3/2000 |
| The Master Funds are business trusts established in accordance with the laws of State A. They are registered with the Securities and Exchange Commission (SEC) as open-end management companies under the Investment Company Act of 1940, 15 U.S.C. 80a-1 et seq. (the "1940 Act"). |
| 200044029(PDF, 7.1K) |
11/3/2000 |
| The information submitted states that X was incorporated on D1. X had no assets or shareholders and did not begin doing business until D2 of Year 1. |
| 200044028(PDF, 18K) |
11/3/2000 |
| The information submitted indicates that Subsidiary is taxed under Part II of Subchapter L of the Internal Revenue Code and is an indirectly wholly subsidiary of Part. |
| 200044027(PDF, 9.6K) |
11/3/2000 |
| The ruling contained in this letter is based upon information and representations submitted by the taxpayer and accompanied by penalty of perjury statements executed by an appropriate party. |
| 200044026(PDF, 16K) |
11/3/2000 |
| Distributing is a State X corporation engaged in Business A. All of Distributing's outstanding shares of common stock are held by Shareholder. Distributing made an election to be treated as an S corporation for federal income tax purposes. |
| 200044025(PDF, 9.8K) |
11/3/2000 |
| According to the information submitted, X and Y were married individuals who filed their tax returns jointly. X represents that in Year 1, he was in a real property business as defined by § 469, and was qualified to make an election under § 469(c)(7)(B) to treat all of his interests in rental real estate as a single rental real estate activity. |
| 200044024(PDF, 28K) |
11/3/2000 |
| Acquiring is organized under the laws of State X and registered under the Investment Company Act of 1940 (the "1940 Act") as non-diversified, leveraged, closed-end management investment company. |
| 200044023(PDF, 28K) |
11/3/2000 |
| Acquiring has elected to be taxed as a regulated investment company ("RIC") under §§ 851-855 of the Internal Revenue Code. Acquiring currently has outstanding voting common stock and two series of voting non-qualified preferred stock. |
| 200044022(PDF, 28K) |
11/3/2000 |
| Acquiring is organized under the laws of State X and registered under the Investment Company Act of 1940 (the "1940 Act") as non-diversified, leveraged, closed-end management investment company. |
| 200044020(PDF, 31K) |
11/3/2000 |
| Taxpayer was formed on a. Taxpayer is a State A limited partnership operating on a calendar taxable year and an accrual accounting method. The location of the IRS district office possessing examination jurisdiction over the Taxpayer's income tax returns is District B. |
| 200044019(PDF, 25K) |
11/3/2000 |
| Distributing, a publicly held domestic corporation and parent of a consolidated group, is organized under the laws of State A. As of Date 1, p shares of Distributing common stock were outstanding. |
| 200044018(PDF, 12K) |
11/3/2000 |
| The Prior Letter Rulings address certain federal income tax consequences of the distributions by Distributing 2 of the stock of Controlled A and Controlled B and related transactions. |
| 200044017(PDF, 24K) |
11/3/2000 |
| Distributing, a State X corporation, is the common parent of an affiliated group filing a consolidated federal income tax return. Distributing is a holding company and its businesses are conducted through its direct and indirect subsidiaries and joint ventures. |
| 200044016(PDF, 15K) |
11/3/2000 |
| The information submitted indicates that Taxpayer is a stock life insurance company subject to Subchapter L of the Code and organized under the laws of State X and subject to the audit jurisdiction of the District Director in State Y. |
| 200044015(PDF, 10K) |
11/3/2000 |
| Company was incorporated in State on a and intends to elect under § 1362(a) to be an S corporation. It has C corporation earnings and profits. The Shareholders are equal owners of Company. |
| 200044014(PDF, 7.8K) |
11/3/2000 |
| You retired as a City Firefighter with a work-related injury. The City Retirement Board approved your application for disability retirement. It approved a disability of fifty per cent (50%) of your annual salary at the time of your disability retirement. |
| 200044013(PDF, 16K) |
11/3/2000 |
| Issue: The issue in this request is whether any building in the Project receiving assistance under certain moderate rehabilitation renewal contracts may be a qualified low-income building as defined under § 42(c)(2) notwithstanding payments it receives under the moderate rehabilitation renewal contracts. |
| 200044012(PDF, 19K) |
11/3/2000 |
| The information submitted states that on D1, A created Trust, an irrevocable trust for the benefit of himself and other designated beneficiaries. |
| 200044011(PDF, 11K) |
11/3/2000 |
| Issue: Can the taxpayer compel the Service to reapply payments made pursuant to an installment agreement to other tax years and/or liabilities. |
| 200044010(PDF, 10K) |
11/3/2000 |
| Responds to your authorized representative's letter dated May 8, 2000, submitted on behalf of Partnership, requesting an extension of time to make an election under § 42(g)(1) of the Internal Revenue Code pursuant to § 301.9100-1 of the Procedure and Administration Regulations. |
| 200044009(PDF, 7.3K) |
11/3/2000 |
| Fact: M and N purchased interests in P on a, causing a termination under § 708(b). P prepared a Form 1065 for its short tax year ending on a, along with an election statement under § 754. Due to an oversight, the return was not timely filed. |
| 200044008(PDF, 175K) |
11/3/2000 |
| This Field Service Advice responds to your memorandum dated May 1, 2000. Field Service Advice is not binding on Examination or Appeals and is not a final case determination. This document is not to be cited as precedent. |
| 200044007(PDF, 17K) |
11/3/2000 |
| Company's performance compensation plan provides for payment of annual performance bonuses to certain executive officers of Company. The plan was timely approved by Company's stockholders. |
| 200044006(PDF, 32K) |
11/3/2000 |
| How should the examiner proceed when two statutory notices of deficiency were sent to Taxpayers, husband and wife, who filed a joint return, at identical addresses and one of the notices is returned marked undelivered for insufficient postage. |
| 200044005(PDF, 44K) |
11/3/2000 |
| Issue: What costs incurred in the construction of a low-income housing building are included in eligible basis under § 42(d)(1) of the Internal Revenue Code? Specifically, are certain land preparation costs, costs for obtaining a construction loan, and construction contingency costs incurred by the Taxpayer in constructing Project included in eligible basis under § 42(d)(1)? |
| 200044004(PDF, 41K) |
11/3/2000 |
| Issue: What costs incurred in the construction of a low-income housing building are included in eligible basis under � 42(d)(1) of the Internal Revenue Code? Specifically, is the amount of a "Developer Fee Note," provided in part payment for services rendered for the Taxpayer by the Developer, includible in the Taxpayer's eligible basis for purposes of determining the amount of low-income housing tax credit under � 42(d)(1)? |
| 200044003(PDF, 13K) |
11/3/2000 |
| Issue: Whether the limitation on the utilization of net operating loss carryovers in § 381(c)(1)(B) of the Internal Revenue Code for certain corporate acquisitions applies to the computation of an alternative tax net operating loss carryover deduction. |
| 200044002(PDF, 592K) |
11/3/2000 |
| Issue: Whether Corporations A and B qualify as "domestic building and loan associations" within the meaning of Internal Revenue Code § 7701(a)(19) and are thereby entitled to maintain reserves for bad debts pursuant to I.R.C. § 593. |
| 200044001(PDF, 45K) |
11/3/2000 |
| Issue: What is the required form, if any, for the employee's written statement pursuant to § 31.6402(a)-2(a)(2)(ii) of the Employment Tax Regulations? |
| 200043055(PDF, 448K) |
10/10/2001 |
| This is in response to a letter dated November 4, 1999, as supplemented by additional correspondence dated April 12 and May 30, 2000, in which your authorized representatives requested rulings on your behalf under � 414(e) of the Internal Revenue Code. |
| 200043054(PDF, 179K) |
10/10/2001 |
| This letter is in response to KS request for a ruling on the tax consequences of a proposed fiscal year 1999 set aside under � 4942 of the Internal Revenue Code. KS has requested a ruling that the proposed set aside be deemed to be a qualifying distribution under � 4942(g)(2) of the Code for Es taxable year ending December 31, 1999, because it satisfies the 'suitability test' of � 53.4942(a)-3(b)(2) of the Foundation and Similar Excise Taxes Regulations. |
| 200043053(PDF, 470K) |
10/10/2001 |
| This is in reply to a ruling request dated September 14, 1999, with respect to a proposed transfer of artwork to you. |
| 200043052(PDF, 282K) |
10/10/2001 |
| Letter responds to X's request dated June 2, 2000 for rulings regarding the tax effects of a private foundation's proposed grant to a public charity for the purchase of an historic mansion. |
| 200043051(PDF, 112K) |
10/10/2001 |
| This refers to your ruling request under � 4947(a)(l) of the Internal Revenue Code. |
| 200043050(PDF, 686K) |
10/10/2001 |
| This is in response to a ruling request dated June 15, 1999, submitted on your behalf by your authorized representatives. You are seeking rulings on whether certain investments are program-related investments under � 4944(c) of the Internal revenue Code and your obligations to exercise expenditure responsibility under � 4945(h) in connection with certain grants and program-related investments. |
| 200043049(PDF, 533K) |
10/10/2001 |
| Issues: (1) The Trust, M, constitutes a voluntary employees' beneficiary association (VEBA) within the meaning of � 501(c)(9) of the Internal Revenue Code which is maintained pursuant to a collective bargaining agreement within the meaning of � 419A(f)(5) of the Code. (2) Contributions by N and its subsidiaries (Collectively referred to as the Employers or 0) to M in an amount (s) which, when added to the assets already in M, if any, does not exceed the present value of the post-retirement benefits under the Plans (as described below) shall be deductible by N and 0 under � 162 and 419 of the Cede in the taxable years in which paid to M. (3) M's earnings shall not constitute unrelated business taxable income within the meaning of � 12 of the Code. |
| 200043048(PDF, 322K) |
10/10/2001 |
| This is in reference to your letter of July 11, 2000, requesting advance approval of your grant procedures under � 4945(g) of the Internal Revenue Code. |
| 200043047(PDF, 291K) |
10/10/2001 |
| This letter responds to L's request dated June 25,1999, as supplemented by subsequent submissions, for a ruling whether its participation in an investment partnership will result in excise tax under � 4941 of the Internal Revenue Code. |
| 200043046(PDF, 29K) |
10/27/2000 |
| This document is not to be cited as precedent by taxpayers. You requested our views regarding whether the above referenced case could be compromised under the Commissioner's new authority to compromise based on the promotion of effective tax administration. |
| 200043045(PDF, 32K) |
10/27/2000 |
| The rulings in this letter are based on facts and representations submitted by the taxpayer and accompanied by a penalties of perjury statement executed by an appropriate party. |
| 200043044(PDF, 37K) |
10/27/2000 |
| Publicly traded Distributing is the common parent of a consolidated group that conducts Business A and Business B through its subsidiaries. Distributing owns all of the stock of Sub 1, Sub 2, Sub 3, Sub 4, Sub 5 and Controlled. |
| 200043043(PDF, 7.5K) |
10/27/2000 |
| The information submitted discloses that Company was incorporated on a in State. Company has one shareholder, Shareholder. It is represented that Company has intended to be an S corporation since its incorporation. |
| 200043042(PDF, 36K) |
10/27/2000 |
| The facts provided indicate that FP is a Country corporation. FP has two classes of common stock, Class A and Class B. Class A has 10 votes per share and Class B has one vote per share. Class B shares are entitled to dividends of up to d percent of profits while the class A shares are entitled to dividends of up to c percent of profits. |
| 200043041(PDF, 14K) |
10/27/2000 |
| This is in response to your letter of May 3, 2000, in which you requested a ruling concerning the gift and generation-skipping transfer tax consequences of a proposed division of a trust. |
| 200043040(PDF, 7.2K) |
10/27/2000 |
| The information submitted states that X was incorporated on D1 in Year (1) A, as the sole shareholder and president of X, represents that X was intended to be an S corporation beginning Year 1, its first taxable year. |
| 200043039(PDF, 45K) |
10/27/2000 |
| The information submitted states that A and B are husband and wife. A intends to establish Trust, a charitable lead unitrust (CLUT). The grantor of Trust will be A and the trustee will be Trustee 1. |
| 200043038(PDF, 7.2K) |
10/27/2000 |
| This is in response to a request submitted on Taxpayer's behalf by its authorized representative concerning the effective date of LTR 104229-00 as it applies to the sale or lease of certain trucks subject to binding contracts entered into between the date of the letter (March 30, 2000) and its effective date (May 15, 2000) with delivery scheduled after May 15, 2000. |
| 200043037(PDF, 25K) |
10/27/2000 |
| Issue: Taxpayer requested that we rule as follows: The acceleration of the normative bonus (for Executives) that occurred in Year C is considered contingent on the change in control that occurred on Date 3 to the extent the amount by which the amount of the accelerated payment exceeds the present value absent acceleration. |
| 200043036(PDF, 17K) |
10/27/2000 |
| This is in response to the letter dated February 25, 1999, and subsequent correspondence submitted by your authorized representative requesting rulings on the application of the federal gift tax and estate tax to the transaction described below. |
| 200043035(PDF, 21K) |
10/27/2000 |
| Taxpayer is a corporation that elected, under §856(c)(1) of the Code, effective for its taxable year beginning Date A, to be a "real estate investment trust" ("REIT") as defined in §856(a). |
| 200043034(PDF, 27K) |
10/27/2000 |
| This is in response to your letter dated March 27, 2000, in which rulings are requested as to the federal income tax consequences of a proposed transaction. Additional information was submitted in letters dated June 29, and July 17, 2000. The facts submitted for consideration are substantially as set forth below. |
| 200043033(PDF, 7.5K) |
10/27/2000 |
| The information submitted discloses that Company was incorporated on a in State. Company has three shareholders, Shareholders. It is represented that Company has intended to be an S corporation since its incorporation. However, Company discovered that its S election had not been timely filed. |
| 200043032(PDF, 15K) |
10/27/2000 |
| Parent is a publicly traded corporation organized under the laws of Country X and is engaged in Business A. Parent owns all the stock of Sub, a U.S. corporation incorporated in State Y. Sub is the parent of a consolidated group of corporations. |
| 200043031(PDF, 39K) |
10/27/2000 |
| Decedent died testate on Date 1, a resident of State X. Decedent's gross estate consisted primarily of a Sole Proprietorship, b acres of farmland, a closely-held C corporation, and excess capital held in Decedent's name. |
| 200043030(PDF, 30K) |
10/27/2000 |
| Decedent died testate on Date 1, a resident of State X. Decedent's gross estate consisted primarily of a Sole Proprietorship, b acres of farmland, a closely-held C corporation, and excess capital held in Decedent's name. |
| 200043029(PDF, 19K) |
10/27/2000 |
| The facts submitted and representations made are as follows: On Date 1, Husband and Wife each executed a revocable trust agreement (Husband's Trust Agreement and Wife's Trust Agreement). |
| 200043028(PDF, 17K) |
10/27/2000 |
| Distributing is an accrual basis corporation that is engaged in Business A in two separate geographic locations, Location A and Location B. |
| 200043027(PDF, 24K) |
10/27/2000 |
| According to your submission, Decedent died testate on Date 1, a resident of State X. Article III of Decedent's will provides that the residue of Decedent's estate shall be distributed to a testamentary trust (Trust). |
| 200043026(PDF, 8.2K) |
10/27/2000 |
| X was incorporated on D1, and intended to be treated as an S corporation for federal income tax purposes effective D2, but the S election was not timely filed. |
| 200043025(PDF, 19K) |
10/27/2000 |
| Group Parent (as common parent of the consolidated group of which Parent, the United States shareholder of Purchaser #1 and Purchaser #2, and the foreign purchasing companies, are members) is requesting the extension to file an election under § 338(g) of the Internal Revenue Code and §§ 1.338-1(d) and 1.338-1(g) of the Income Tax Regulations |
| 200043024(PDF, 19K) |
10/27/2000 |
| Group Parent (as common parent of the consolidated group of which Parent, the United States shareholder of Purchaser, the foreign purchasing company, is a member) is requesting the extension to file an election under § 338(g) of the Internal Revenue Code and §§ 1.338-1(d) and 1.338-1(g) of the Income Tax Regulations. |
| 200043023(PDF, 19K) |
10/27/2000 |
| Group Parent (as common parent of the consolidated group of which Parent, the United States shareholder of Purchaser, the foreign purchasing company, is a member) is requesting the extension to file an election under § 338(g) of the Internal Revenue Code and §§ 1.338-1(d) and 1.338-1(g) of the Income Tax Regulations. |
| 200043022(PDF, 19K) |
10/27/2000 |
| Responds to your authorized representative's letter dated March 13, 2000, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. |
| 200043021(PDF, 19K) |
10/27/2000 |
| Responds to your authorized representative's letter dated March 13, 2000, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. |
| 200043020(PDF, 7.4K) |
10/27/2000 |
| Responds to a letter, dated May 18, 2000, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200043019(PDF, 9.1K) |
10/27/2000 |
| Responds to a ruling request dated May 31, 2000, submitted on behalf of X, which requests relief under §1362(b)(5) of the Internal Revenue Code. |
| 200043018(PDF, 96K) |
10/27/2000 |
| Issues: May the following items generate a specified liability loss within the meaning of � 172(f)(1)(B): (A) deductions for sales and use tax deficiencies, (B) deductions for federal tax deficiency interest, (C) deductions for certain priority tax claims and interest thereon, |
| 200043017(PDF, 61K) |
10/27/2000 |
| Issue: What costs incurred by Taxpayer in constructing the Project are includable in the Project's eligible basis under § 42(d)(1) of the Internal Revenue Code? Specifically, are certain partnership syndication and formation costs, land preparation costs, developer fees, construction loan costs, construction contingency and rent-up costs, and certain Developer 2 fees incurred by Taxpayer with respect to the Project includable in eligible basis under § 42(d)(1)? |
| 200043016(PDF, 60K) |
10/27/2000 |
| Issue: What costs incurred in the construction of a low-income housing building are included in eligible basis under § 42(d)(1) of the Internal Revenue Code? Specifically, are local impact fees, certain land preparation costs, construction loan costs, and certain contractor fees incurred by the Taxpayer in constructing the Project included in eligible basis under § 42(d)(1)? |
| 200043015(PDF, 42K) |
10/27/2000 |
| Issue: What costs incurred in the construction of a low-income housing building are included in eligible basis under § 42(d)(1) of the Internal Revenue Code? Specifically, |
| 200043014(PDF, 7.5K) |
10/27/2000 |
| This letter responds to a letter dated April 7, 2000, requesting a ruling on behalf of Company under § 1362(b)(5) of the Internal Revenue Code. |
| 200043013(PDF, 29K) |
10/27/2000 |
| Issues: (1) Whether, for purposes of § 83 of the Internal Revenue Code, certain warrants granted by Company to Bank were granted "in connection with the performance of services." (2) Whether the issuance of warrants by Company to Bank is subject to the investment unit rules of § 1273(c)(2). |
| 200043012(PDF, 33K) |
10/27/2000 |
| Issue: Whether the Service should concede that transactions between Taxpayer's operating subsidiaries and Taxpayer's captive insurance subsidiary are "insurance" for Federal income tax purposes. |
| 200043011(PDF, 44K) |
10/27/2000 |
| Issues: (1) Whether the Service should concede that the transactions at issue are "insurance" for Federal income tax purposes; and (2) Whether the Service should concede that Taxpayer's captive insurance company, F, qualifies as an insurance company for the year in issue. |
| 200043010(PDF, 26K) |
10/27/2000 |
| Issues: Does the modification that X seeks to make to its Year 1 and Year 2 allocation of its basis in certain mortgages between mortgages sold and mortgage servicing rights retained, in situations where � 1286 of the Internal Revenue Code applies, constitute the correction of an error or a change in X's method of accounting? |
| 200043009(PDF, 46K) |
10/27/2000 |
| The Examination, Appeals, or Counsel recipient of this document may not provide a copy of this unredacted document to the taxpayer or their representative. |
| 200043008(PDF, 29K) |
10/27/2000 |
| Issue: Whether Taxpayer and its operating subsidiaries are entitled to deductions for "insurance" premiums paid to H. |
| 200043007(PDF, 45K) |
10/27/2000 |
| Issues: (1) Whether Corp D's Dutch auction preferred stock is debt or equity for federal income tax purposes. (2) Whether the transfer of worthless properties by A to CorpD for on Date2, qualified as a non-taxable transaction under Internal Revenue Code § 351. |
| 200043006(PDF, 49K) |
10/27/2000 |
| This memorandum responds to your request for advice dated February 4, 2000. This document may not be cited as precedent. You requested our views regarding whether the above referenced case could be compromised under the Commissioner's new authority to compromise based on the promotion of effective tax administration. |
| 200043005(PDF, 29K) |
10/27/2000 |
| Under the cInternal Revenue Codeumstances, no additional overpayment interest may be allowed to the taxpayer, in light of the application of Internal Revenue Code � 6611(b)(1). |
| 200043004(PDF, 41K) |
10/27/2000 |
| Issue: Whether solvent limited partners who recognize cancellation of indebtedness income at the partner level are prevented from claiming partnership losses as a result of the at-risk provisions under Internal Revenue Code § 465? |
| 200043003(PDF, 48K) |
10/27/2000 |
| Whether the Service can compromise with a general partner for his individual, derivative share of the employment tax obligations of a partnership. |
| 200043002(PDF, 7.4K) |
10/27/2000 |
| Summary of Facts, Proposed Transaction, Representations, and Caveats appearing in the Prior Letter Ruling are incorporated by reference into this letter. |
| 200043001(PDF, 10K) |
10/27/2000 |
| Specifically, Company requests a ruling that its election to be
classified as an S corporation would not terminate as a result of its liquidation under
local law. |
| 200042029(PDF, 844K) |
10/10/2001 |
| This letter is in response to a ruling request dated November 9, 1999, as supplemented by correspondence dated March 9, 2000, March 14, 2000, and July 25, 2000, submitted on your behalf by your authorized representative, concerning the church plan status of Plans X, Z, and Y under � 414(e) of the Internal Revenue Code . |
| 200042028(PDF, 464K) |
10/10/2001 |
| This is in response to a letter dated July 23,1999, as supplemented by additional correspondence dated November 24,1999, and May 5,2000, in which your authorized representative requested private letter rulings regarding the applicability of � 414(e) and 403(b)(Z) of the Internal Revenue Code to Plan X. |
| 200042027(PDF, 16K) |
10/20/2000 |
| Requesting certain rulings regarding the proper federal income tax treatment. |
| 200042026(PDF, 29K) |
10/20/2000 |
| Issue: Whether the Internal Revenue Service may apply surplus levy proceeds to a tax period not included on the levy where such tax period is a period in which the taxpayer has not received a Collection Due Process Hearing Notice ("CDP notice"), or whether the Service must refund the surplus proceeds to the taxpayer. |
| 200042025(PDF, 5.6K) |
10/20/2000 |
| This letter is in reply to a request made on behalf of X for consent to an election, pursuant to § 455(c) of the Internal Revenue Code and the Income Tax Regulations thereunder, to apply § 455 to its prepaid subscription income for the taxable year ending D1. |
| 200042024(PDF, 34K) |
10/20/2000 |
| This letter responds to a letter dated March 17, 2000, requesting a ruling as to the federal income tax consequences of a proposed transaction. |
| 200042023(PDF, 10K) |
10/20/2000 |
| This is in response to a letter dated June 18, 1999, requesting a ruling under � 877(c) of the Internal Revenue Code of 1986 that A's surrender of her U.S. Alien Registration Card (Green Card) did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code. Additional information was received in a letter dated July 10, 2000. |
| 200042022(PDF, 8.5K) |
10/20/2000 |
| Requesting a ruling under � 877(c) of the Internal Revenue Code of 1986 that A's surrender of her U.S. Alien Registration Card (Green Card) did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code. |
| 200042021(PDF, 10K) |
10/20/2000 |
| Requesting a ruling under � 877(c) of the Internal Revenue Code of 1986 that A's surrender of her U.S. Alien Registration Card (Green Card) did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code. |
| 200042020(PDF, 9.7K) |
10/20/2000 |
| This replies to a letter dated April 12, 1999, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file Form 5712, Election to Be Treated as a Possessions Corporation Under � 936, for the tax year ended on Date A. |
| 200042019(PDF, 26K) |
10/20/2000 |
| This is in response to your letter dated July 11, 2000, and prior correspondence, in which you requested rulings regarding the gift and generation-skipping transfer tax consequences resulting from a proposed modification of Trust 2. |
| 200042018(PDF, 20K) |
10/20/2000 |
| Request for rulings that (1) certain extended service contracts ("Company Obligor Contracts") issued by Taxpayer are insurance contracts for federal tax purposes and (2) that, for the Y calendar year, Taxpayer qualifies as an insurance company taxable under § 831 of the Internal Revenue Code. |
| 200042017(PDF, 9.6K) |
10/20/2000 |
| This replies to a letter dated April 12, 1999, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file Form 5712, Election to Be Treated as a Possessions Corporation Under � 936, for the tax year ended on Date A. |
| 200042016(PDF, 12K) |
10/20/2000 |
| Request for rulings that Target officers will not be covered employees with respect to the Acquisition Year or the Resignation Year under � 162(m). |
| 200042015(PDF, 15K) |
10/20/2000 |
| The rulings contained in this letter are based upon the facts and representations submitted by the taxpayer and accompanied by a penalties of perjury statement executed by an appropriate party. |
| 200042014(PDF, 6.9K) |
10/20/2000 |
| This letter replies to your January 27, 2000 request that we further supplement our letter ruling dated March 30, 1999 (PLR-121425-98) (the "Original Letter Ruling"), as supplemented by our letter ruling dated April 28, 1999 (PLR-107269-99) (together, the "Prior Letter Rulings"). |
| 200042013(PDF, 21K) |
10/20/2000 |
| A ruling that after completing the corporate merger described herein, the surviving corporation will be an organization operating on a cooperative basis within the meaning of � 1382(a)(2) of the Internal Revenue Code. |
| 200042012(PDF, 7.6K) |
10/20/2000 |
| This letter replies to your January 27, 2000 request that we further supplement our letter ruling dated March 30, 1999 (PLR-121425-98) (the "Original Letter Ruling"), as supplemented by our letter ruling dated April 28, 1999 (PLR-107269-99) (collectively, the "Prior Letter Rulings"). |
| 200042011(PDF, 14K) |
10/20/2000 |
| This responds to your letter dated December 30, 1999, submitted on behalf of X, requesting a ruling that LLC be given an extension of time under � 301.9100-3 of the Procedure and Administration Regulations to elect to be treated as a corporation for federal tax purposes and be granted relief under � 1362(f) of the Internal Revenue Code. |
| 200042010(PDF, 7.2K) |
10/20/2000 |
| This letter responds to a letter dated June 21, 2000, and subsequent correspondence submitted by X's authorized representative on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200042009(PDF, 12K) |
10/20/2000 |
| This letter responds to your letter dated November 17, 1999, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(f) of the Internal Revenue Code. |
| 200042008(PDF, 14K) |
10/20/2000 |
| This responds to your letter dated December 30, 1999, submitted on behalf of LLC, requesting a ruling that LLC be given an extension of time under � 301.9100-3 of the Procedure and Administration Regulations to elect to be treated as a corporation for federal tax purposes and be granted relief under � 1362(f) of the Internal Revenue Code. |
| 200042007(PDF, 47K) |
10/20/2000 |
| Request for chief counsel advice waiver of privilege. |
| 200042006(PDF, 26K) |
10/20/2000 |
| Requested rulings regarding certain tax consequences to the Seller and the Seller Z's qualified nuclear decommissioning fund as a result of the sale. |
| 200042005(PDF, 7.0K) |
10/20/2000 |
| This letter replies to your January 27, 2000 request that we further supplement our letter ruling dated March 30, 1999 (PLR-121425-98) (the "Original Letter Ruling"), as supplemented by our letter rulings dated April 28, 1999 (PLR-107269-99) and July 5, 2000 (together, the "Prior Letter Rulings"). |
| 200042004(PDF, 41K) |
10/20/2000 |
| Issue: Whether the transactions among Corporation B, Corporation D, and Corporation A constituted nontaxable Internal Revenue Code § § 368(a)(1)(A) and 351 transactions, or a sale of assets by Corporation B to Corporation A. Whether, immediately after the exchange, Corporation B and Corporation D retained the necessary control (within the meaning of � 368(c)) of Corporation A to qualify their transfers of property, in exchange for stock in Corporation A, as a � 351 transaction. |
| 200042003(PDF, 49K) |
10/20/2000 |
| Requesting certain rulings regarding the proper federal income tax treatment. |
| 200042001(PDF, 50K) |
10/20/2000 |
| Issues: 1) Whether the activity of Corp A, a Subchapter S corporation, may be aggregated with Corp B, a Subchapter C corporation, under the aggregation rules of Treasury Regulation § 1.183-1(d)(1) for the purposes of determining the profit motive of the S corporation under Internal Revenue Code § 183. 2) Whether Corp B may reclassify disallowed personal expenses of Mr. X as his deductible compensation. |
| 200041042(PDF, 334K) |
10/4/2001 |
| This is in response to your request for a private letter ruling dated March 16, 2000, submitted on your behalf by your authorized representative. In support of your request, your authorized representative has submitted the following facts and representations. |
| 200041041(PDF, 335K) |
10/4/2001 |
| This is in response to your request for a private letter ruling dated March 16, 2000, submitted on your behalf by your authorized representative. In support of your request, your authorized representative has submitted the following facts and representations. |
| 200041040(PDF, 336K) |
10/4/2001 |
| This is in response to your request for a private letter ruling dated March 16, 2000, submitted on your behalf by your authorized representative. In support of your request, your authorized representative has submitted the following facts and representations. |
| 200041039(PDF, 310K) |
10/4/2001 |
| This is in response to the request for letter ruling submitted on your behalf by your authorized representative, as supplemented by correspondence, in which a series of letter rulings under � 401(a) (9) of the Internal Revenue Code is requested. |
| 200041038(PDF, 500K) |
10/4/2001 |
| This letter is in response to your request for rulings under � 501(c)(3), 513 and 514(c)(l) of the Internal Revenue Code. |
| 200041037(PDF, 333K) |
10/4/2001 |
| This is in reply to your rulings request of August 31, 1999, on X's proposed transfer of all of its assets to Y. |
| 200041036(PDF, 100K) |
10/4/2001 |
| This is in response to your ruling request of May 31, 2000. requesting advance approval of your scholarship program pursuant to � 4945(g) of the Internal Revenue Code. |
| 200041035(PDF, 159K) |
10/4/2001 |
| This is in response to your ruling request dated August 25, 1999, which was submitted on your behalf by your authorized representatives. You are seeking rulings on the federal income tax consequences of certain proposed changes in your operations as more fully described below, |
| 200041034(PDF, 494K) |
10/4/2001 |
| This letter is in reply to the letter from your authorized representative dated May 14, 1999. in which M, N. 0, P. and Q requested rulings with respect to the tax consequences of a proposed reorganization and the related transactions described below. |
| 200041033(PDF, 488K) |
10/4/2001 |
| This refers to your request for approval of your grant procedures under � 4945 of the Internal Revenue Code. |
| 200041032(PDF, 201K) |
10/4/2001 |
| This letter is in response to your request, dated February 19, 2000, in which you asked for a ruling as to whether certain proposed distributions from three individual retirement accounts (IRAs) owned by you are part of a series of substantially equal periodic payments and are therefore not subject to the 10 percent additional tax imposed under � 72(t) of the Internal Revenue Code (Code). |
| 200041031(PDF, 226K) |
10/4/2001 |
| This responds to your request for ruling concerning the effect of the Internal Revenue Code and Income Tax Regulations resulting from proposed changes in your activities described below. |
| 200041030(PDF, 233K) |
10/4/2001 |
| This is in response to a ruling request dated July 16, 1999, as amended by letters dated February 28.2000. and May 19.2000, concerning the application of � 513 of the internal Revenue Code to proposed retail sales of durable medical equipment. |
| 200041029(PDF, 37K) |
10/13/2000 |
| Issue: Whether the Internal Revenue Service's claim in bankruptcy is secured by the debtor's interest in an ERISA-qualified plan or other interest generally subject to a restriction on transfer enforceable under nonbankruptcy law. |
| 200041028(PDF, 144K) |
10/13/2000 |
| Chief Counsel Notice N(34)700-2, Judicial Approval for Principal Residence Seizures, issued on February 5, 1999, contains procedures for the new judicial proceeding for court approval of principal residence seizures found in Internal Revenue Code � 6334(e)(1). The Notice provides that pre-review of all suit letters seeking a � 6334(e)(1) proceeding is required by Branch 1 (Collection, Bankruptcy & Summonses). An occasionally overlooked portion of this Notice, however, is the requirement that suit letters seeking lien foreclosure on certain principal residences (the principal residence of the taxpayer, taxpayer's spouse, taxpayer's former spouse, or the taxpayer's minor child) must also be sent to Branch 1 for pre-review. The purpose of the pre-review is to ensure uniformity in the choice of a � 6334(e)(1) proceeding or a lien foreclosure suit. |
| 200041027(PDF, 29K) |
10/13/2000 |
| This letter responds to your authorized representative's letter of December 2, 1999, requesting a private letter ruling regarding the application of � 1033(g)(3) of the Internal Revenue Code to the transaction described herein. Taxpayer's representations, as provided in your letters of December 2, 1999, March 8, 2000, June |
| 200041026(PDF, 6K) |
10/13/2000 |
| This replies to a letter dated February 18, 2000, submitted on behalf of Taxpayer, in which an extension of time is requested under Treasury Regulation § 301.9100-3 to permit Taxpayer to file Form 8279, Election To Be Treated as a FSC or as a Small FSC, as provided by Temp. Treas. Reg. § 1.921-1T(b)(1), Q&A 1, effective for the tax year beginning on Date A. Additional information was submitted in a letter dated July 12, 2000. The information submitted for consideration is substantially as set forth below. |
| 200041025(PDF, 6K) |
10/13/2000 |
| This responds to your representative's letter dated June 20, 2000, submitted on behalf of X, requesting relief under � 1362(b)(5) of the Internal Revenue Code. FACTS: X incorporated under State law on D1. X's shareholders intended that X be a subchapter S corporation, effective D1; however, an S corporation election to be treated as an S corporation was not timely filed. |
| 200041024(PDF, 26K) |
10/13/2000 |
| This responds to your letter dated March 30, 2000, and subsequent correspondence, requesting rulings on behalf of Company. Company requests that its Rooftop Interests, described below, constitute "interests in real property" and "real estate assets" within the meaning of � 856(c)(5)(B) and (c)(5)(C) of the Internal Revenue Code. Company further requests that amounts received by Company from an Operator under an Operator's Lease for the use of a Rooftop Site, described below, will constitute "rents from real property" for purposes of � 856(c)(2) and (c)(3). |
| 200041023(PDF, 11K) |
10/13/2000 |
| This is in reply to your letter dated January 7, 2000, requesting rulings on the federal income tax consequences of a proposed, and subsequently consummated, transaction. You submitted additional information in letters dated February 28, February 29, March 2 and June 12, 2000. The information submitted in the request and in subsequent correspondence is summarized below. |
| 200041022(PDF, 34K) |
10/13/2000 |
| This letter is in response to your request for a ruling submitted on behalf of A and her husband, B, regarding the tax treatment of a damage award they received pursuant to a settlement agreement with C. You request a ruling that the entire award will be excludable from A's and B's gross income under § 104(a)(2) of the Internal Revenue Code. FACTS: C and C's corporation employed A in various capacities from date 1 through date (4) From date 2 through date 3, A was C's full-time driver and accompanied C on many trips. Early in this period, C acted in a friendly manner toward A. |
| 200041020(PDF, 25K) |
10/13/2000 |
| This letter is in response to your letter dated March 7, 2000, submitted on behalf of Company requesting rulings under � 280G of the Internal Revenue Code. Specifically, the letter requested rulings, under the facts outlined below, that the merger did not cause a change in ownership or effective control of Company; that the merger will not cause a change in a substantial portion of Company's assets; and that the provisions of � 280G and 4999 of the Internal Revenue Code will not apply to payments made by reason of the merger. |
| 200041019(PDF, 7K) |
10/13/2000 |
| This letter responds to your letter, dated March 8, 2000, and subsequent correspondence, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200041018(PDF, 10K) |
10/13/2000 |
| This letter responds to a letter dated September 16, 1999, and subsequent correspondence submitted by you as X's authorized representative on behalf of X, requesting a ruling under § 691 of the Internal Revenue Code. |
| 200041017(PDF, 7K) |
10/13/2000 |
| This responds to your letter dated June 29, 2000, submitted on behalf of X requesting relief under � 1362(b)(5) of the Internal Revenue Code. FACTS: X began doing business under State law on D1. The shareholders of X intended that X elect to be treated as an S corporation effective D1. However, the election to be treated as an S corporation was not timely filed. |
| 200041016(PDF, 8K) |
10/13/2000 |
| June 8, 2000 request for a letter ruling supplementing our letter ruling issued on Date 1 (the "Prior Letter Ruling")(199943030). The Prior Letter Ruling was supplemented by our letter ruling issued on Date 3(200017035). In the Prior Letter Ruling, we ruled that the pro-rata distributions of all the outstanding common stock of Controlled 1 and Controlled 2 to the stockholders of Distributing 2 qualified as tax-free distributions under § 355 of the Internal Revenue Code (the "Distributions"). Except as noted herein, the legend abbreviations, the summary of the facts, the description of the proposed transactions, the representations, and the caveats appearing in the Prior Letter Ruling are incorporated herein by reference. |
| 200041015(PDF, 5K) |
10/13/2000 |
| This letter responds to a letter dated March 14, 2000, and subsequent correspondence, written on behalf ofX, requesting a ruling under § 1362(g) of the Internal Revenue Code. |
| 200041014(PDF, 11K) |
10/13/2000 |
| This letter responds to a letter dated March 8, 2000, and subsequent correspondence, submitted by X's authorized
representative on behalf of X, requesting a ruling under § 1362(f) of the Internal Revenue Code. |
| 200041013(PDF, 7K) |
10/13/2000 |
| This responds to your letter dated, April 19, 2000 in which you requested relief under §1362(b)(5) of the Internal Revenue Code. Facts: X was incorporated on D1. The shareholders of X intended that X be treated as an S corporation effective on D2. However, the election to be treated as an S corporation was not timely filed. |
| 200041012(PDF, 13K) |
10/13/2000 |
| March 24, 2000, submitted on behalf of Company, requesting a ruling under § 1362(f) of the Internal Revenue Code that the termination of Company's S corporation election, if it occurred, was inadvertent. Company represents the following facts. |
| 200041011(PDF, 8K) |
10/13/2000 |
| This responds to your letter dated May 8, 2000, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. Facts: X was incorporated on D1. On D2 all of the shares of X were purchased by A. A intended X to be treated as an S corporation for federal tax purposes effective on D3, but the S election was not timely filed. |
| 200041010(PDF, 42K) |
10/13/2000 |
| Tax Court Jurisdiction Over Erroneous Refund of EIC This Field Service Advice responds to your memorandum dated April 13, 2000. Field Service Advice is not binding on Examination or Appeals and is not a final case determination. This document is not to be cited as precedent. |
| 200041009(PDF, 36K) |
10/13/2000 |
| Acquisition of C Corporation Stock by S Corporation: This Field Service Advice responds to your memorandum dated March 30, 2000. Field Service Advice is not binding on Examination or Appeals and is not a final case determination. This document is not to be cited as precedent. |
| 200041008(PDF, 15K) |
10/13/2000 |
| Issue: After reconsideration, should the conclusion in our prior technical advice memorandum that the expenses incurred by X in connection with the use of Y should not be disallowed because they were not items with respect to a facility used in connection with an activity of a type generally considered to constitute entertainment, etc., under § 274(a)(1)(B) of the Internal Revenue Code be modified or affirmed? |
| 200041007(PDF, 30K) |
10/13/2000 |
| This Field Service Advice responds to your supplemental request for advice dated April 5, 2000. Previous Field Service Advice was issued with respect to this case on July 13, 1999. Field Service Advice is not binding on Examination or Appeals and is not a final case determination. This document is not to be cited as precedent. |
| 200041006(PDF, 62K) |
10/13/2000 |
| This Field Service Advice responds to your memorandum dated February 25, 2000. Field Service Advice is not binding on Examination or Appeals and is not a final case determination. |
| 200041005(PDF, 28K) |
10/13/2000 |
| Issues: 1) Whether the doctrine of election applies to prevent Taxpayer from amending its Year 1, 2, and 3 federal income tax returns to elect retroactively the fair market value method of apportioning interest expense under � 1.861-9T(g)(1)(ii). 2) In the event the doctrine of election prevents Taxpayer from amending its Year 1, 2, and 3 returns to elect retroactively the fair market value method, whether the Service should apply this technical advice memorandum without retroactive effect, pursuant to � 7805(b) of the Internal Revenue Code. 3) In the event the doctrine of election prevents Taxpayer from amending its Year 1, 2, and 3 returns to elect retroactively the fair market value method, and if relief under � 7805(b) is inappropriate, whether principles of equity nonetheless require that Taxpayer be allowed to amend its Year 1, 2, and 3 returns to elect retroactively the fair market value method of apportioning interest expense. |
| 200041004(PDF, 48K) |
10/13/2000 |
| This Field Service Advice responds to your memorandum dated March 2, 2000. Field Service Advice is not binding on Examination or Appeals and is not a final case determination. This document is not to be used or cited as precedent. |
| 200041003(PDF, 27K) |
10/13/2000 |
| Lease Stripping Theory Chief Counsel Advice is not binding on Examination or Appeals and is not a final case determination. |
| 200041002(PDF, 58K) |
10/13/2000 |
| This Field Service Advice responds to your memorandum dated October 20, 1999. Field Service Advice is not binding on Examination or Appeals and is not a final case determination. |
| 200041001(PDF, 35K) |
10/13/2000 |
| Issue: Whether expenses incurred by X in connection with the use of Y should be disallowed because they were items with respect to a facility used in connection with an activity of a type generally considered to constitute entertainment, amusement, or recreation under § 274(a)(1)(B) of the Internal Revenue Code. If so, should § 274(e)(4) or § 274(e)(5) apply to except these expenses from the application of § 274(a)(1)(B). |
| 200040039(PDF, 408K) |
10/4/2001 |
| This is in response to a letter dated November 2, 1999, as supplemented by additional correspondence dated January 3, January 11, January 27, April 28, and June 12, 2000. In that correspondence, your authorized representative requested a private letter ruling on your behalf regarding certain required distributions of assets from the individual retirement arrangements (IP As), previously owned by your parents, Decedents A and B, named above. |
| 200040038(PDF, 411K) |
10/4/2001 |
| This is in response to a letter dated November 2, 1999, as supplemented by additional correspondence dated January 3, January 11, January 27, April 28, and June 12, 2000. In that correspondence, your authorized representative requested a private letter ruling on your behalf regarding certain required distributions of assets from the individual retirement arrangements (IRAs), previously owned by your parents, Decedents A and B, named above. |
| 200040037(PDF, 256K) |
10/4/2001 |
| This is in reply to your letter of November 24.1999, requesting a five year extension under the provisions of � 4943(c)(7) of the Internal Revenue Code of the period within which 8 private foundation normally is allowed to dispose of excess business assets acquired by R. |
| 200040036(PDF, 176K) |
10/4/2001 |
| This is in reply to your letter of May 31.2000. regarding a request by W for an extension under the provisions of � 4943(c)(7) of the Internal Revenue Code of the period within which a private foundation normally is allowed to dispose of excess business assets acquired by gift. |
| 200040035(PDF, 312K) |
10/4/2001 |
| This is in response to the request for letter ruling submitted on your behalf by your authorized representative, as supplemented by correspondence, in which a series of.-letter rulings under � 401(a) (9) of the Internal Revenue Code is requested. |
| 200040034(PDF, 8.5K) |
9/15/2000 |
| Whether the Internal Revenue Code or regulations, for information reporting purposes, restricts State from requesting an EIN from an individual until State makes a reportable payment to such individual. |
| 200040033(PDF, 25K) |
9/15/2000 |
| Does the refund statute of limitations apply to payments received under a continuous wage levy that was not released after the liability underlying the levy was fully paid? |
| 200040032(PDF, 14K) |
9/15/2000 |
| Whether a person who is not personally liable for a tax but who is challenging a lien on such person's property can bring a refund suit pursuant to United States v. Williams, 514 U.S. 527 (1995), in light of the Restructuring and Reform Act of 1998 ("RRA 98") § 3106 amendment to Internal Revenue Code § § 6325 and 7426 giving persons not liable for the tax a new administrative and judicial remedy to contest the validity of tax liens on their property? |
| 200040031(PDF, 39K) |
9/15/2000 |
| This is in reply to a letter dated December 7, 1999, in which rulings were requested as to the federal income tax consequences of a proposed transaction. |
| 200040030(PDF, 10K) |
9/27/2000 |
| This is in response to your letter dated May 19, 2000, requesting a ruling under � 877(c) of the Internal Revenue Code of 1986 that A's loss of long-term resident status did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code. |
| 200040029(PDF, 7.7K) |
9/15/2000 |
| This replies to a letter dated January 6, 2000, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file Form 8279, Election To Be Treated as a FSC or as a Small FSC, pursuant to Temp. Treas. Reg. § 1.921-1T(b)(1), Q&A 1, effective for the tax year beginning on Date A. |
| 200040028(PDF, 16K) |
9/15/2000 |
| This letter responds to your authorized representative's letter dated March 13, 2000, requesting, on behalf of the taxpayers identified in the above legend, an extension of time under §§ 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to file an election. |
| 200040027(PDF, 7.3K) |
9/15/2000 |
| This letter responds to a letter dated March 19, 2000, requesting a ruling on behalf of Company under § 1362(b)(5) of the Internal Revenue Code. |
| 200040026(PDF, 10K) |
9/15/2000 |
| This is in response to a request submitted by County for an extension of time under § 301.9100-1 of the Procedure and Administration Regulations to file Form 8328 in order to make a carryforward election under § 146(f) of the Internal Revenue Code. |
| 200040025(PDF, 8.8K) |
9/15/2000 |
| This letter responds to a letter dated February 24, 2000, written on behalf of X, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an entity classification election under § 301.7701-3(c). |
| 200040024(PDF, 26K) |
9/15/2000 |
| This letter responds to your February 3, 2000 request for rulings on the federal income tax consequences of a proposed transaction. |
| 200040023(PDF, 12K) |
9/15/2000 |
| This is in reply to your letter dated May 10, 2000 requesting that we rule on a significant federal income tax subissue present in a proposed transaction. |
| 200040022(PDF, 16K) |
9/15/2000 |
| This letter responds to a letter dated December 21, 1999, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. |
| 200040021(PDF, 7.5K) |
9/15/2000 |
| This replies to your letter dated December 24, 1999, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file Form 8279, Election To Be Treated as a FSC or as a Small FSC, pursuant to Temp. Treas. Reg. § 1.921-1T(b)(1), Q&A 1, effective for the tax year beginning on Date A. |
| 200040020(PDF, 8.7K) |
9/15/2000 |
| This replies to a letter dated December 23, 1999, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file the agreement and certifications described in § 1.1503-2(g)(2) for the tax year ended on Date A. |
| 200040019(PDF, 15K) |
9/28/2000 |
| This letter responds to your January 14, 2000 request for rulings on certain federal income tax consequences of the completed transaction described below (the "Transaction"). |
| 200040018(PDF, 7.5K) |
9/15/2000 |
| The Prior Letter Rulings address certain federal income tax consequences of the distributions by Distributing 2 of the stock of Controlled A and Controlled B and related transactions. |
| 200040017(PDF, 12K) |
9/15/2000 |
| The rental real estate located in the United States Virgin Islands to be received as Replacement Property in the deferred exchange will be treated as like-kind property to the Relinquished Property for purposes of § 1031(a). |
| 200040016(PDF, 35K) |
9/27/2000 |
| This is in response to a March 10, 2000, letter and subsequent correspondence submitted on behalf of Entity A and Entity B requesting a ruling that the income of Entity A and Entity B is excludible from gross income for federal income tax purposes under � 115(1) of the Internal Revenue Code. |
| 200040015(PDF, 9.6K) |
9/15/2000 |
| Trust requests an extension of time under § 301.9100-1 of the Procedure and Administration Regulations to make an election pursuant to § 860D(b)(1) of the Internal Revenue Code and § 1.860D-1(d) of the Income Tax Regulations to be treated as a real estate mortgage investment conduit (REMIC). |
| 200040014(PDF, 14K) |
9/27/2000 |
| This is in response to the May 9, 2000 letter and other correspondence requesting a ruling that Taxpayer's disclaimer of the remainder interest in Trust under Pennsylvania law will not constitute a taxable transfer of that interest under � 2511 of the Internal Revenue Code. |
| 200040013(PDF, 34K) |
9/15/2000 |
| We received your letter, dated December 6, 1999, requesting rulings regarding the allocations of generation-skipping transfer tax exemptions to certain inter vivos trusts created by Taxpayers. |
| 200040012(PDF, 16K) |
9/15/2000 |
| This is in response to your letter dated May 16, 2000, and prior correspondence, in which you requested rulings on the gift and generation-skipping transfer tax consequences resulting from a proposed reformation of Trust. |
| 200040011(PDF, 16K) |
9/15/2000 |
| This is in response to your submission dated February 16, 2000, requesting a ruling under § 2041 of the Internal Revenue Code. |
| 200040010(PDF, 19K) |
9/27/2000 |
| This responds to your letter dated March 6, 2000, on behalf of Trust in which you request rulings concerning certain generation-skipping transfer tax consequences under §§ 2642 and 2654(b) of the Internal Revenue Code. |
| 200040009(PDF, 46K) |
9/15/2000 |
| Whether Corp. A, upon purchasing at a discount all the outstanding stock of Corp. B and liquidating Corp. B, all at a time when Corp. B held Corp. A debt earlier used by Corp. A to purchase Equipment from Corp. B, either has discharge-of-indebtedness income or other income or must adjust downward its basis in the Equipment. |
| 200040008(PDF, 19K) |
9/15/2000 |
| This is in response to your submission of February 2, 2000, and subsequent correspondence, on behalf of Decedent's estate, in which you request an extension of time under § 301.9100-1 of the Procedure and Administration Regulations to sever a trust under § 26.2654-1(b) of the Generation-Skipping Transfer Tax Regulations. |
| 200040007(PDF, 38K) |
9/27/2000 |
| May the Internal Revenue Service terminate the installment agreement at issue in this case on the grounds that the payments provided for under the agreement will not fully pay the tax liability prior to the expiration of the statute of limitations? |
| 200040006(PDF, 19K) |
9/15/2000 |
| Whether a taxpayer's offer in compromise is considered "not processable" because a corporation he currently owns and operates is not current in its obligations to file returns and make Federal tax deposits. |
| 200040005(PDF, 41K) |
9/27/2000 |
| By letter dated February 17, 2000, addressed to the Internal Revenue Service's Brooklyn District Director and Brooklyn Disclosure Officer, Taxpayer, through his attorney, submitted an administrative claim for unauthorized disclosure of return information under Internal Revenue Code § 7431, as well as improper conduct of an agent under I.R.C. § 7433, and claims for damages under I.R.C. §§ 7213, 7214, and 7430. |
| 200040004(PDF, 28K) |
9/27/2000 |
| Do Taxpayer's payments to participating employees pursuant to a "Promissory Note and Pledge Agreement" and a "Bonus Agreement" constitute compensation for future services or the proceeds of a bona fide loan? |
| 200040003(PDF, 32K) |
10/5/2000 |
| Whether, on the Pre-Effective Date, Holdings' transfer of its assets to Sub in exchange for a note and stock, followed by the distribution of such note and stock pursuant to the liquidation of Holdings, qualifies as a tax-free reorganization within the meaning of Internal Revenue Code § 368(a)(1)(G). |
| 200040001(PDF, 55K) |
9/15/2000 |
| Whether the portion of the total purchase price allocated to the customer-based intangible/goodwill can be used to structure a split-dollar life insurance arrangement whereby avoiding taxation of the gain realized. |
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