Chief Counsel's Written Determinations Issued from 200210000 to 200214999

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.

200214028(PDF, 11K)	4/5/2002
This is in reply to your letter of April 5, 2001, requesting a ruling on the estate tax treatment of the proceeds of an insurance policy held by a general partnership on the life of Decedent, a one-third partner.
200214027(PDF, 6K)	4/5/2002
This letter responds to a letter from your authorized representative dated August 28, 2001, as well as subsequent correspondence, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code regarding Company's late S corporation election.
200214026(PDF, 19K)	4/5/2002
This is in response to your letter dated July 19, 2001, and subsequent correspondence and submissions, requesting a ruling on behalf of Association that: (1) the income of Association is excluded from gross income under � 115 of the Internal Revenue Code; and (2) Association is not required to file annual information returns on Form 990.
200214025(PDF, 24K)	4/5/2002
This letter replies to a request for rulings, dated July 3, 2001, on the federal income tax consequences of a proposed transaction concerning � 355 of the Internal Revenue Code. We received additional information in letters dated August 29, September 25, October 18, December 18, December 19, and December 31, 2001.
200214024(PDF, 8K)	4/5/2002
This is in response to your letter dated B, requesting a ruling under � 877(c) of the Internal Revenue Code of 1986 that A�s loss of U.S. citizenship will not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code.
200214023(PDF, 12K)	4/5/2002
This letter responds to a letter dated September 4, 2001, submitted on behalf of Purchaser, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file elections. Purchaser is requesting an extension to file "§ 338 elections" under § 338(g) with respect to Purchaser's acquisition of the stock of Target and the deemed acquisition of the stock of Target Affiliate #1 and Target Affiliate #2 (sometimes hereinafter referred to as the "Elections"), on Date C. (All citations in this letter to regulations under § 338 are to regulations in effect on Date C.)
200214022(PDF, 8K)	4/5/2002
This is in response to a letter from your authorized representative dated October 24, 2000, requesting a ruling that A�s surrender of his 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. The information submitted for consideration is substantially as set forth below.
200214021(PDF, 17K)	4/5/2002
This letter responds to your September 6, 2001 request for rulings regarding certain federal income tax consequences of a proposed transaction. The information submitted in that request and in later correspondence is summarized below.
200214020(PDF, 19K)	4/5/2002
This is in response to your letter dated November 27, 2001, and prior correspondence requesting several rulings concerning the partition of Trust.
200214019(PDF, 12K)	4/5/2002
This is in response to your letter dated June 28, 2001 in which a ruling was requested concerning the generation-skipping transfer tax consequences of a proposed reformation of Trust.
200214018(PDF, 9K)	4/5/2002
This letter responds to your letter, dated September 6, 2001, requesting rulings concerning the federal tax consequences of combining two existing pooled income funds into one fund. Specifically, you requested rulings on whether the combination of the two funds would adversely affect Fund 2�s qualification as a pooled income fund under � 642(c)(5) of the Internal Revenue Code, and on the rate of return that should be used to determine the value of subsequent contributions to the surviving fund (Fund 2).
200214017(PDF, 7K)	4/5/2002
This letter responds to your letter, dated September 6, 2001, requesting rulings concerning the federal tax consequences of combining two existing pooled income funds into one fund. Specifically, you requested rulings on whether the combination of the two funds would adversely affect Fund 1�s qualification as a pooled income fund under � 642(c)(5) of the Internal Revenue Code, and whether the transfer of the assets from Fund 1 to Fund 2 would cause any participant in Fund 1 to be treated for tax purposes as other than a participant in an existing pooled income fund.
200214016(PDF, 20K)	4/5/2002
This responds to your letter dated August 21, 2001 and subsequent correspondence requesting rulings on behalf of LLC, A, B, C, and D (the Entities) regarding the classification of LLC and the federal tax consequences of a planned state law merger of A into LLC, with LLC surviving, followed by a liquidation of A�s two corporate shareholders, B and C, and the further transfer of membership interests in LLC from C�s shareholders to D.
200214015(PDF, 30K)	4/5/2002
Issues: (1) Whether property transferred to A in years subsequent to the Class Life Asset Depreciation Range (CLADR) period of 1971 through 1980 in transactions to which � 381(a) applies, is eligible for the percentage repair allowance (PRA) under � 1.167(a)-11(d)(2) of the Income Tax Regulations when no CLADR election was made by the transferor to apply the CLADR system in the CLADR years for the property. (2) Where A has acquired property in a transaction to which � 381(a) applies, and the transferor has made a CLADR election with respect to this property, can A combine the acquired CLADR property with its existing vintage accounts, or must A segregate the acquired property into vintage accounts separate from its existing vintage accounts.
200214014(PDF, 26K)	4/5/2002
This letter responds to your August 23, 2001 request for rulings regarding certain federal income tax consequences of a proposed transaction. The information submitted in that request and in later correspondence is summarized below.
200214013(PDF, 8K)	4/5/2002
This is in response to a letter dated October 24, 2000, requesting a ruling that A�s surrender of his 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. The information submitted for consideration is substantially as set forth below.
200214012(PDF, 12K)	4/5/2002
This responds to your letter dated May 11, 2001, requesting a ruling on behalf of the above-referenced taxpayers regarding the generation-skipping transfer tax consequences of the proposed modification of Daughter�s Trust.
200214011(PDF, 15K)	4/5/2002
This letter responds to your letter, dated January 29, 2001, and subsequent correspondence, submitted on behalf of Decedent�s estate, requesting an extension of time under � 301.9100-1 of the Procedure and Administration Regulations to make a reverse qualified terminable interest property (QTIP) election under � 2652(a)(3) of the Internal Revenue Code.
200214010(PDF, 19K)	4/5/2002
In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business ceased to be an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective July 9, 1999.
200214009(PDF, 18K)	4/5/2002
In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business is not an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act:
200214008(PDF, 18K)	4/5/2002
In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business ceased to be an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective July 23, 2000:
200214007(PDF, 19K)	4/5/2002
Issue: Whether expenses incurred by Taxpayer in operation of a recreation facility are disallowed under � 274(a)(1) of the Internal Revenue Code when the facility is used primarily by and for the benefit of another S corporation and most of the stock of Taxpayer and the S corporation are owned by a husband and wife.
200214006(PDF, 19K)	4/5/2002
In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective June 1, 2001.
200214005(PDF, 23K)	4/5/2002
Issue: Whether the Bonds satisfy the requirements of � 148(f)(4)(D) of the Internal Revenue Code for the exception to rebate for governmental units issuing $5,000,000 or less of bonds?
200214004(PDF, 7K)	4/5/2002
This replies to a letter dated June 13, 2001, submitted on behalf of Taxpayer, requesting that Taxpayer be granted an extension of time under Treasury Regulation � 301.9100-3 to file the annual certification required under � 1.1503-2(g)(2)(vi)(B) with respect to the net operating losses of Entity as follows: (i) with respect to the loss incurred in the tax year ended on Date A, with the tax returns for the tax years ended on Dates B, C and D; (ii) with respect to the loss incurred in the tax year ended on Date B, with the tax returns for the tax years ended on Date C and D; and (iii) with respect to the loss incurred in the tax year ended on Date C, with the tax return for the tax year ended on Date D.
200214003(PDF, 21K)	4/5/2002
This Chief Counsel Advice advises you that we decline to grant consent with respect to a Form 3115, dated C, filed on behalf of B. B requested permission to change from capitalizing expenditures related to establishing, maintaining or increasing cInternal Revenue Codeulation to deducting those expenditures. This change would have been effective beginning with the taxable year beginning D.
200214002(PDF, 30K)	4/5/2002
This is in response to the February 27, 2001 letter requesting a ruling on the generation-skipping transfer tax consequences of the judicial partition of three trusts. The facts submitted and representations are as follows.
200214001(PDF, 37K)	4/5/2002
Issues: (1) Whether the court-awarded damages received by employees of Employer as a result of the employees� suit for breach of contract against Employer are wages subject to employment taxes; (2) If so, whether the Union is liable for the withholding and payment of employment taxes as the statutory employer pursuant to Internal Revenue Code � 3401(d)(1); (3) Whether accuracy-related penalties apply based on the Union�s failure to withhold and pay employment taxes on the damage award it distributed to employees.
200213034(PDF, 46K)	4/12/2002
This is in response to the November 5, 2001, letter, submitted by your authorized representative on your behalf, in which you request relief under � 301.9100-3 of the Procedure and Administration Regulations.
200213033(PDF, 53K)	4/12/2002
This is in response to a letter dated April 3, 2001, submitted on your behalf by your authorized representative in which you requested rulings regarding the repayment of an exempt loan.
200213032(PDF, 39K)	4/12/2002
This is in response to the letter filed by your authorized representative on your behalf, as supplemented by correspondence in which you request several letter rulings under � 402 of the Internal Revenue Code.
200213031(PDF, 40K)	4/12/2002
This is in response to a letter dated July 26, 2001, as supplemented by correspondence dated November 29, 2001, and December 5, 2001, in which you request relief under � 301.91 OO-3 of the Procedure and Administration Regulations (the "regulations"). The following facts and representations were submitted in connection with your request.
200213030(PDF, 43K)	4/12/2002
This is in response to the August 28, 2001, letter in which you request relief under � 301.9100-3 of the Procedure and Administration Regulations.
200213029(PDF, 22K)	4/12/2002
This is in response to a request for a private letter ruling dated July 26, 2001, submitted on your behalf by your authorized representative. The request concerns whether a proposed election offered to employees participating in Plan X and Plan Y constitutes a cash or deferred election under � 401(k) of the Internal Revenue Code.
200213028(PDF, 75K)	4/12/2002
This letter responds to the request of counsel for the Foundation, dated May 23, 2001, for rulings regarding the reaffirmation of prior favorable private letter rulings issued to the Foundation, and the issue of self-dealing under � 4941 of the Internal Revenue Code .
200213027(PDF, 37K)	4/12/2002
This letter responds to the request of attorneys for Council, dated April 10, 2001, for rulings regarding the federal income tax consequences of the proposed transaction described below under � 501 (c)(3), 512(a), and 513(a) of the Internal Revenue Code .
200213026(PDF, 16K)	3/6/2002
Issues: (1) Whether certain taxpayers can elect under § 451(d) of the Internal Revenue Code to defer payments they received during 2001 pursuant to � 2104 of the Supplemental Appropriations Act, 2001 (Pub. L. No. 107-20, 115 Stat. 155 (2001)) (the Act). (2) Whether individuals engaged in a farming business who can elect to average farm income under § 1301 of the Code may treat payments received under � 2104 of the Act (section 2104 payments) as income attributable to a farming business for purposes of determining the amount of taxable income that is attributable to a farming business under § 1301(b)(1)(A)(i).
200213025(PDF, 13K)	3/6/2002
This letter responds to a letter dated August 31, 2001, submitted on behalf of Parent (as the common parent of the consolidated group that includes Purchaser) and Seller #1 and Seller #2 (collectively, "Sellers"), requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Parent and Sellers are requesting an extension to file a "§ 338(h)(10) election" under §§ 338(g) and 338(h)(10) of the Internal Revenue Code and § 1.338(h)(10)-1T(c) of the Income Tax Regulations with respect to Purchaser's acquisition of the stock of Target (sometimes hereinafter referred to as the "Election"), on Date A. (All citations in this letter to regulations under § 338 are to regulations in effect on Date A.) Additional information was received in a letter dated November 19, 2001.
200213024(PDF, 10K)	3/6/2002
This replies to a letter dated May 16, 2001, in which Taxpayer, on behalf of Holdings, a direct subsidiary of Taxpayer, and also the direct and indirect subsidiaries of Holdings (the "Subgroup") requests an extension of time under Treasury Regulation § 301.9100-3 to file, in accordance with Exhibit A which is attached and is part of this ruling letter, the elections, agreements, and certifications required under § 1.1503-2(g)(2)(i), and the annual certifications required under § 1.1503-2(g)(2)(vi)(B) with respect to the dual consolidated losses incurred by certain members of the Subgroup for the tax years ended on Dates A and B as indicated on Exhibit A.
200213023(PDF, 8K)	3/6/2002
This replies to a letter dated May 22, 2001, submitted on behalf of Taxpayer, requesting that Taxpayer be granted an extension of time under Treasury Regulation § 301.9100-3 to file the agreement provided under § 1.1503-2(g)(2)(i) with respect to the dual consolidated losses incurred by Entity One in the tax years ended on Dates A and B, and by Entity Two in the tax year ended on Date B; and to file the annual certification required under § 1.1503-2(g)(2)(vi)(B) with respect to Entity One's dual consolidated loss incurred in the tax year ended on Date A.
200213022(PDF, 8K)	3/19/2002
This replies to your letter dated April 19, 2001, submitted on behalf of Taxpayer, requesting that Taxpayer be granted an extension of time under Treasury Regulation § 301.9100-3 to file the election, agreement and certifications required under § 1.1503- 2(g)(2)(i) with respect to the dual consolidated losses of Entity occurring in the tax year ended on Date A (or the Year X losses), and to file an annual certification with respect to the Year X losses that was required to be filed with the tax return for the tax year ended on Date B as required under § 1.1503-2(g)(2)(vi)(B). (Hereinafter the election, agreement and certification, as well as the annual certification will be referred to collectively sometimes as "the statements".)
200213021(PDF, 19K)	3/6/2002
This responds to your letter dated April 30, 2001, requesting a ruling on the proper federal income tax treatment of a proposed fund-raising activity involving the sale of the right to use niches and cenotaphs to members of the Roman Catholic community at a price which significantly exceeds the fair market value.
200213020(PDF, 13K)	3/19/2002
This is in reply to a letter dated August 24, 2001 in which rulings were requested as to the federal income tax consequences of a proposed transaction.
200213019(PDF, 18K)	3/6/2002
This letter responds to your May 30, 2001 request for a ruling on the federal income tax consequences of a series of transactions.
200213018(PDF, 13K)	3/19/2002
This letter is in response to your request, dated October 18, 2001, for a private letter ruling that � 1504(d) remains applicable to F, a Canadian banking subsidiary, until June 14, 2002, under Notice 2000-7, 2000-4 I.R.B. 419 (the "Notice").
200213017(PDF, 14K)	3/19/2002
Issues: (1) A distribution of Corporation A stock that is declared and payable to shareholders of record on a date in December 2001 and paid in January 2002, will be treated for purposes of §§ 301, 311(b), 312, 316, 561, 562(e), 856, 857(b), 1001, 4981, and 6042 of the Internal Revenue Code as distributed on December 31, 2001, as provided under § 857(b)(9); (2) Payment of cash in lieu of fractional shares of Corporation A stock will not result in a preferential dividend under § 562(c); and (3) Trust will be entitled to a deduction for dividends paid in Corporation A stock and cash in lieu thereof under §§ 561, 562(a), and 857(b)(2)(B) based on the December 31, 2001 price of the Corporation A stock.
200213016(PDF, 23K)	3/19/2002
This letter responds to your letter, dated July 17, 2001, requesting rulings under Internal Revenue Code §§ 368(a)(1)(D) and 355. Additional information was received in letters dated September 12, and November 25, 2001.
200213015(PDF, 14K)	3/6/2002
Pursuant to � 8.07(2)(b) of Revenue Procedure 2001-1, 2001-1 I.R.B. 1, 91- 92, we are writing to inform you that a taxpayer within your audit jurisdiction has withdrawn a request for a letter ruling.
200213014(PDF, 24K)	3/6/2002
Issues: (1) The division and severance of Trust 1 into GST Exempt A Trust and GST Nonexempt A Trust will constitute a "qualified severance" under � 2642(a)(3) of the Internal Revenue Code. (2) GST Exempt A Trust will have an inclusion ratio of zero for generation-skipping transfer tax purposes. (3) GST Nonexempt A Trust will have an inclusion ratio of one for generation-skipping transfer tax purposes. (4) The proposed division and severance will not cause the interest of Beneficiary 1 in GST Exempt A Trust or the GST Nonexempt A Trust to be includible in his gross estate under � 2033 and � 2036 through 2038 of the Code. (5) The proposed division and severance will not cause Beneficiary 1 to have made a taxable gift for purposes of the Federal gift tax under Chapter 12 of the Code.
200213013(PDF, 31K)	3/6/2002
This is in response to your letter of October 22, 2001 and prior correspondence in which you request a ruling on the estate and gift tax consequences of a proposed transfer to a trust.
200213012(PDF, 18K)	3/6/2002
Issues: May the Internal Revenue Service reverse an offset by transferring the offset amount from the taxpayer's Year 2 account back to the Year 6 joint account?
200213011(PDF, 16K)	3/19/2002
This responds to a letter dated February 28, 2001, and subsequent correspondence, from your authorized representative requesting rulings regarding the income, gift and generation-skipping transfer tax consequences of the proposed division of Trust.
200213010(PDF, 144K)	3/19/2002
Issues: (1) Whether Taxpayers' basis in Company stock purchased after termination of Company's S status provides basis for purposes of § 1366(d)(3)(B) that might allow deduction of carryover losses treated as incurred by Taxpayers at the close of the last day of a post-termination transition period (PTTP). (2) Whether the loss or deduction allowed to Taxpayers at the close of the last day of a PTTP arising under § 1377(b)(1)(B) is limited to the amount of the adjustment to S corporation items determined in audit.
200213009(PDF, 25K)	3/19/2002
Issues: (1) Whether either the amended return or the Form 870 filed by the taxpayers constitutes a waiver of restrictions on assessment that would result in the suspension of interest absent a timely notice and demand. (2) Whether the Service has performed a ministerial error with respect to the taxpayers' Year 2 tax year for which additional interest should be abated. (3) Whether the taxpayers are entitled to abatement of interest due to the Service's failure to issue a notice and demand.
200213008(PDF, 52K)	3/25/2002
Issue: Whether certain property is eligible for transitional regular percentage investment credit under former � 49 of the Internal Revenue Code and � 203(b)(1)(C) of the Tax Reform Act of 1986 (Act, or 1986 Act)?
200213007(PDF, 46K)	3/25/2002
Issues: (1) Whether the Tax Court has jurisdiction in a collection due process case to decide whether the taxpayers' tax liability was expected from discharge under the fraud exception of Bankruptcy Code 523(a)(1)(C). (2) If the Tax Court has jurisdiction, whether the correct burden of proof for determining that the fraud exception applies is a preponderance of the evidence or clear and convincing evidence.
200213006(PDF, 30K)	3/25/2002
Issues: (1) Whether the Service abused its discretion in limiting refunds to a specific period provided under Rev. Proc. 2000-15, 2000-5 I.R.B. 447. (2) For purposes of a claim for equitable relief under � 6015(f) of the Internal Revenue Code, was an outstanding tax liability for Year 1 paid on or before April 15 of Year 3?
200213005(PDF, 7K)	3/5/2002
This letter responds to a letter dated March 1, 2001, and subsequent correspondence, written on behalf of X and A, requesting a ruling, under � 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations, that A be granted an extension of time for making an election to be disregarded as an entity separate from its owner for federal tax purposes.
200213004(PDF, 28K)	3/5/2002
Issue: Whether amounts incurred by Taxpayer for garments, linens, shop towels, continuous roll towels, and mops having useful lives of 12 months or less may be deducted currently under § 162 of the Internal Revenue Code or must such amounts be capitalized under § 263.
200213003(PDF, 29K)	3/19/2002
This letter responds to your September 15, 2000 request for rulings on certain federal income tax consequences of a proposed series of transactions. The tax consequences of related transactions are addressed in PLR-118050-00 and PLR-118041-00, both issued this date.
200213002(PDF, 25K)	3/19/2002
This letter responds to your September 15, 2000 request for rulings on certain federal income tax consequences of a proposed transaction. Related transactions are addressed in PLR-118048-00 and PLR-118041-00, both issued this date.
200213001(PDF, 22K)	3/5/2002
This letter responds to your September 15, 2000 request for rulings on certain federal income tax consequences of a proposed series of transactions. Related transactions are addressed in PLR-118048-00 and PLR-118050-00, both issued this date.
200212036(PDF, 44K)	4/12/2002
This letter is in response to a ruling request dated February 1, 2001, as supplemented by correspondence dated July 16, October 18, and December 10, 12, and 19, 2001, submitted on your behalf by your authorized representative, for certain rulings under � 402(c) of the Internal Revenue Code (Code).
200212035(PDF, 38K)	4/12/2002
This letter is in response to a request by your authorized representative for rulings on the excise tax applicable to a reversion of surplus assets to the Company on account of the termination of the DB Plan and the transfer of all or a portion of the surplus to a new profit-sharing plan to be established by the Company (the "Profit-Sharing Plan"). Communications dated November 7 and 29 and December 13, 2001 modified and supplemented the request.
200212034(PDF, 38K)	4/12/2002
We have considered M's ruling request dated November 13, 2001, as supplemented by four (4) submissions which we received in December, 2001. M requests approval of a proposed set-aside of funds, to be treated as qualifying distributions under � 4942(g)(2) of the internal Revenue Code, for its taxable year ending December 31, 2001.
200212033(PDF, 7K)	3/12/2002
This document has been pulled by the IRS from public view due to inspection delay.
200212032(PDF, 7K)	3/12/2002
This document has been pulled by the IRS from public view due to inspection delay.
200212031(PDF, 74K)	4/12/2002
Your office requested review of the attached Electronic Bankruptcy Noticing Trading Partner Agreement (the "Agreement") between the Bankruptcy Court for the District of South Carolina (the "Court") and the Internal Revenue Service (the "Service"). This agreement authorizes the Court to electronically transmit to the Service notices that previously were sent by mail under B.R. 9036.
200212030(PDF, 31K)	3/11/2002
Issues: (1) Whether, by entering into a forward contract and a collar on Foreign Bank stock as described below, Foreign Corporation, in substance, acquired the shares of Foreign Bank. (2) Assuming that Foreign Corporation acquired ownership of shares of Foreign Bank stock, whether the exercise of the call option on Foreign Bank shares by a subsidiary corporation of Foreign Bank qualifies as a redemption as defined in � 317(b).
200212029(PDF, 120K)	3/1/2002
This memorandum supplements our earlier memoranda dated April 19, 2000, August 23, 2001, and December 14, 2001. You have asked for our advice on handling FICA refund claims stemming from the Minnesota v. Apfel decision. The April 19, 2000, memorandum described medical residency programs generally and discussed the relevant facts to be developed in examining medical resident FICA refund claims. The August 23, 2000, memorandum provided our views on whether a teaching hospital could be considered a school, college or university ("S/C/U") for purposes of the student FICA exception. This analysis was supplemented by our memorandum dated December 14, 2001, on whether a teaching hospital is a related § 509(a)(3) organization.
200212028(PDF, 36K)	3/1/2002
Issue: Whether it is appropriate to apply Internal Revenue Code § 6621(d) to nine separate factual situations.
200212027(PDF, 18K)	3/8/2002
Issue: Whether proceeds received by an occupant of a business establishment in exchange for providing space for video poker machines on the occupant's premises are includible in computing net earnings from self-employment?
200212026(PDF, 15K)	3/1/2002
This letter responds to your September 6, 2001 request for rulings regarding certain federal income tax consequences of a proposed transaction. The information submitted in that request and in additional correspondence is summarized below.
200212025(PDF, 16K)	3/8/2002
This is in response to your letter dated December 9, 2000, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to make an allocation of Generation-Skipping Transfer exemption.
200212024(PDF, 16K)	3/1/2002
This is in response to your letter dated December 9, 2000, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to make an allocation of Generation-Skipping Transfer exemption.
200212023(PDF, 8K)	3/8/2002
This letter responds to a letter dated August 17, 2001, submitted on behalf of X by X's authorized representative, requesting a ruling under §1362(b)(5) of the Internal Revenue Code.
200212022(PDF, 12K)	3/1/2002
This is in response to a request submitted by Authority 1 and Authority 2 to void the Form 8328 filed by Authority 1 on Date 2 and to grant Authority 2 an extension of time pursuant to § 301.9100 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 (the "Code") of $a in unused private activity volume cap.
200212021(PDF, 9K)	3/1/2002
This is in response to your undated letter, which was post marked August 15, 2001, and subsequent correspondence, requesting permission to revoke an election made on date 1, under � 83(b) of the Internal Revenue Code.
200212020(PDF, 8K)	3/8/2002
This is in response to a letter from your authorized representative dated September 4, 2001, requesting a ruling that A's renunciation of his U.S. citizenship (expatriation) did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code.
200212019(PDF, 8K)	3/8/2002
This is in response to a letter dated B, by A�s authorized representative, 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.
200212018(PDF, 8K)	3/1/2002
This is in response to a letter dated B, by A�s authorized representative, 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.
200212017(PDF, 6K)	3/1/2002
This responds to a letter dated October 12, 2001, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200212016(PDF, 6K)	3/1/2002
This responds to a letter dated November 30, 2001, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200212015(PDF, 6K)	3/1/2002
This responds to a letter dated May 29, 2001, together with subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200212014(PDF, 13K)	3/1/2002
This is in reply to your letter of July 6, 2000, in which you requested a ruling that Corp A be allowed to make a retroactive election under Treasury Regulation §1.1295-3(f) for Year 1 with respect to Corp B.
200212013(PDF, 14K)	3/1/2002
This is in reply to a request for a ruling on behalf of Company 1 and Company 2 concerning whether payments under the Plan are subject to the deduction limitations of � 280G and the excise tax under � 4999, both of the Internal Revenue Code.
200212012(PDF, 122K)	3/1/2002
This letter responds to a letter dated April 17, 2001, in which rulings are requested regarding certain Federal income tax consequences of a proposed transaction.
200212011(PDF, 15K)	3/1/2002
This responds to your letter dated July 31, 2001, written on behalf of X, requesting a written determination on inadvertent termination relief under � 1362(f) of the Internal Revenue Code.
200212010(PDF, 13K)	3/1/2002
This letter responds to your letter dated July 20, 2001, and subsequent correspondence submitted on behalf of Company, requesting inadvertent termination relief under § 1362(f) of the Internal Revenue Code.
200212009(PDF, 8K)	3/1/2002
This is in reply to your letter dated August 14, 2001 on behalf of Taxpayer. You requested a ruling concerning the federal tax treatment under � 104(a)(1) of the Internal Revenue Code of benefits received by firefighters from the Plan.
200212008(PDF, 12K)	3/1/2002
This is in reply to a letter dated May 10, 2001, which you submitted on behalf of Taxpayer, in which a ruling is requested that the vesting of certain shares upon a "change of control" was not a "payment in the nature of compensation" for purposes of � 280G and 4999 of the Internal Revenue Code.
200212007(PDF, 11K)	3/1/2002
This is in reply to a letter dated May 10, 2001, which you submitted on behalf of Taxpayer, in which a ruling is requested that the vesting of certain shares upon a "change of control" was not a "payment in the nature of compensation" for purposes of � 280G and 4999 of the Internal Revenue Code.
200212006(PDF, 24K)	3/12/2002
Issue: For federal gift tax purposes, what is the proper treatment of Taxpayer's transfer of publicly traded municipal bonds to P, a limited partnership?
200212005(PDF, 11K)	3/1/2002
This is in reply to a letter dated May 10, 2001, which you submitted on behalf of Taxpayer, in which a ruling is requested that the vesting of certain shares upon a "change of control" was not a "payment in the nature of compensation" for purposes of � 280G and 4999 of the Internal Revenue Code.
200212004(PDF, 18K)	3/11/2002
Issues: (1) The Company is not required to file Forms 1099-C with respect to the cancellation of outstanding liabilities on certain financing contracts because the discharge was not the result of an "identifiable event" listed in � 1.6050P-1(b)(2) of the Income Tax Regulations, but rather was required by operation of state law; 2. the Company is not required to file Forms 1099-C with respect to any refunds of amounts it previously collected that would have been treated as discharged under operation of state law; and (3) any interest accrued with respect to any refunds of amounts collected by the Company under (b)(2) above is reportable on Forms 1099-INT, but only if the interest amount is $600.00 or more.
200212003(PDF, 9K)	3/1/2002
This ruling responds to a letter dated June 12, 2001, submitted on behalf of the Taxpayer by its authorized representative. The Taxpayer requests an extension of time to file an election under � 1092(b) of the Internal Revenue Code of 1986 and � 1.1092(b)-4T(f) of the Temporary Income Tax Regulations for the calendar year ending December 31, 2001.
200212002(PDF, 13K)	3/19/2002
Issue: Whether Corporation X and Corporation Y are required to file information returns in accordance with § 6050I of the Internal Revenue Code ?
200212001(PDF, 14K)	3/4/2002
Issue: Whether non-interest bearing trade accounts receivable resulting from United States sales of goods and services are properly characterized as single category assets within Temporary Treasury Regulation §1.861-9T(g)(3)(i).
200211054(PDF, 41K)	4/12/2002
This letter is in response to a ruling request dated April 23, 2001, submitted on your behalf by your authorized representative in which you request a private letter ruling under � 402 of the Internal Revenue Code.
200211053(PDF, 59K)	4/12/2002
We have considered M's ruling request dated June 14, 2001, as supplemented by a FAX submission dated December 6, 2001, regarding the tax consequences of a transfer of assets from a voluntary employees' beneficiary association ('VEBA") maintained by a wholly-owned subsidiary of M to a VEBA sponsored by M. and the proposed further transfer of such assets from a segregated subaccount within M's VEBA to the regular accounts in that VEBA.
200211052(PDF, 43K)	4/12/2002
This is in response to a letter dated August 9, 2001, in which M and N request rulings regarding unrelated business taxable income under � 513 and 514 of the Internal Revenue Code and charitable activity under � 1.501 (c)(3)-1 (d)(Z) of the Income Tax Regulations arising out of the activities of P, a limited partnership of which M and N are the sole partners.
200211051(PDF, 56K)	4/12/2002
This is in response to your ruling request concerning a proposed hospital reorganization and its effect on the tax exempt status under � 501(c)(3) of the Internal Revenue Code, foundation classification under � 509(a) of the organizations involved, and the applicability of the unrelated trade or business income tax provisions under � 511 through 514 of the Code.
200211050(PDF, 20K)	4/12/2002
This is in response to correspondence received through November 27, 2001, submitted by your authorized representative on your behalf requesting a ruling under � 4972 of the Internal Revenue Code. The following facts and representations were submitted in connection with your request.
200211049(PDF, 42K)	4/12/2002
This is in response to a ruling request dated November 8, 2000, as supplemented by additional correspondence dated December 6, 2001, from your authorized representative concerning � 401(a)(9) and 408(a) of the Internal Revenue Code .
200211048(PDF, 41K)	4/12/2002
In letters dated June 26, 2001 and October 17, 2001, your authorized representative requested a ruling on your behalf in which you request relief under � 301.9100-3 of the Procedure and Administration Regulations.
200211047(PDF, 57K)	4/12/2002
This is in your response to a request for a ruling, dated September 28, 2000, on behalf of B, C, D, and E, concerning the federal income and estate tax consequences of certain transactions under � 408 and 401(a)(9) with respect to Individual Retirement Account ("IRA") distributions following the death of Decedent A. Correspondence dated December 22, 2000, and May 9, 2001, supplemented the request.
200211046(PDF, 15K)	2/26/2002
This Chief Counsel Advice addresses how § 6050I of the Internal Revenue Code applies to retail and wholesale scenarios. In accordance with Internal Revenue Code § 6110(k)(3), this Chief Counsel Advice should not be cited as precedent.
200211044(PDF, 28K)	2/25/2002
This responds to your request of December 11, 2001, for our drafting assistance and suggestions regarding the above matter. Please find attached a draft pattern letter that we think could be appropriate for your local client's desired use.
200211043(PDF, 34K)	2/25/2002
Issue: When a producer of coal that uses the accrual method of accounting claims a refund of coal excise tax that is income under the tax benefit rule, in what year does that refund and the interest thereon become properly accruable in income?
200211042(PDF, 33K)	2/25/2002
Issues: (1) Does a taxpayer realize income with respect to the issuance of a transferable State of Missouri remediation tax credit? (2) What are the tax consequences when the taxpayer sells the tax credit to a third party?
200211041(PDF, 12K)	2/25/2002
Issue: May the Department of Justice agree to a settlement requiring the area director to transfer redeemed real property to the taxpayer by deed?
200211040(PDF, 18K)	3/8/2002
Issue: Whether the � 6662 accuracy-related penalties for negligence and substantial understatement assessed pursuant to the Automated Underreporter program qualify under � 6751(b)(2)(B) as penalties automatically calculated through electronic means that are excepted from the general rule requiring written supervisory approval of penalties.
200211039(PDF, 19K)	2/25/2002
In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective July 1, 2001:
200211038(PDF, 19K)	2/25/2002
In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion that the following business became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective April 2, 2001:
200211037(PDF, 21K)	2/25/2002
Issue: Whether an employer can receive relief under � 530 for a period following a period for which it failed to file Forms 1099-MISC reporting non-employee compensation.
200211036(PDF, 13K)	3/8/2002
This is in response to your letter dated September 19, 2000, and subsequent correspondence, in which you requested rulings concerning Taxpayers' proposed subdivision of Property into Lot A and Lot B and subsequent transfer of Taxpayers' individual one-half interests in Lot A into proposed Qualified Personal Residence Trusts ("QPRTs").
200211035(PDF, 13K)	3/5/2002
This letter responds to your authorized representative�s letter dated November 13, 2001, submitted on behalf of Taxpayer, 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.
200211034(PDF, 18K)	2/25/2002
This letter responds to your letter, dated September 25, 2001, submitted on behalf of Trust, requesting rulings under § 2601 of the Internal Revenue Code.
200211033(PDF, 9K)	2/25/2002
This is in response to a letter of Date B, by A�s authorized representative 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.
200211032(PDF, 16K)	3/5/2002
This is in response to a letter dated August 1, 2001, submitted on your behalf by your authorized representative, requesting rulings on the federal income tax consequences of a proposed transaction.
200211031(PDF, 12K)	2/25/2002
This letter responds to a letter dated September 17, 2001 submitted on behalf of Purchaser, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Purchaser is requesting an extension to file a § 338 election under § 338(g) with respect to Purchaser's acquisition of the stock of Target (sometimes hereinafter referred to as the "Election"), on Date A. (All citations in this letter to regulations under § 338 are to regulations in effect on Date A.)
200211030(PDF, 14K)	2/25/2002
This letter is in reply to a letter dated March 12, 2001 regarding the federal income tax consequences of a proposed transaction. Specifically, you request rulings on significant issues in connection with the taxpayer's representations that the transaction qualifies under � 351 of the Internal Revenue Code (Code).
200211029(PDF, 13K)	2/25/2002
This letter responds to a letter dated September 17, 2001 submitted on behalf of Purchaser, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Purchaser is requesting an extension to file a § 338 election under § 338(g) with respect to Purchaser's acquisition of the stock of Target (sometimes hereinafter referred to as the "Election"), on Date A. (All citations in this letter to regulations under § 338 are to regulations in effect on Date A.)
200211028(PDF, 11K)	2/25/2002
This is in response to your submission of June 24, 2001, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to make a Qualified Terminable Interest Property Election ("QTIP election") under § 2056(b)(7) of the Internal Revenue Code.
200211027(PDF, 6K)	2/25/2002
This is in response to your letter dated September 25, 2001, requesting a modification to a ruling letter dated May 22, 2001, our control number PLR-130413-00, PLR 200134009, issued to Purchaser and Sellers (the "Prior Letter Ruling"). The Prior Letter Ruling granted an extension of time under §§301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations for Purchaser and Sellers to file an election under §§338(g) and 338(h)(10) of the Internal Revenue Code and §1.338(h)(10)-1(d) of the Income Tax Regulations (as in effect on Date A) with respect to Purchaser's acquisition of the stock of Target from Sellers (hereinafter referred to as the "Election"), on Date A.
200211026(PDF, 9K)	2/25/2002
This is in response to a request submitted by State for an extension of time under § 301.9100-1 of the Procedure and Administrative Regulations to file Form 8328 (Carryforward Election of Unused Private Activity Bond Volume Cap) to make a carryforward election under § 146(f) of the Internal Revenue Code with respect to $a of State's unused Year 1 volume cap.
200211025(PDF, 12K)	3/5/2002
This is in reply to your letter dated August 28, 2001, and subsequent correspondence submitted on behalf of P, requesting a ruling that P be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a partnership for federal tax purposes.
200211024(PDF, 7K)	2/25/2002
This responds to your letter dated October 26, 2001, 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.
200211023(PDF, 6K)	3/5/2002
This letter responds to a letter dated August 14, 2001, submitted on behalf of X by X's authorized representative, requesting a ruling under §1362(b)(5) of the Internal Revenue Code.
200211022(PDF, 12K)	2/25/2002
This is in response to your representative's request on behalf of the Agency for a ruling that the Agency's becoming a member of the ISO will not be a deliberate action that causes the Bonds to be private activity bonds under § 141 of the Internal Revenue Code.
200211021(PDF, 18K)	3/8/2002
This is in response to your letter dated June 8, 2001, and subsequent correspondence, in which you requested an extension of time under � 301.9100-1 of the Procedure and Administration Regulations to make a qualified domestic trust ("QDOT") election pursuant to � 2056A(d) of the Internal Revenue Code.
200211020(PDF, 15K)	2/25/2002
This letter responds to a letter dated September 4, 2001, submitted on behalf of Purchaser, requesting an extension of time under �� 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Purchaser is requesting an extension to file an election under � 1.1502-21(b)(3)(i) of the Income Tax Regulations to relinquish the entire carryback period for the consolidated net operating loss ("CNOL") of the consolidated group of which Target was the common parent for the taxable year ending on Date A (sometimes hereinafter referred to as the "Election"). Additional information was submitted in letters dated November 13 and December 6, 2001. The material information is summarized below.
200211019(PDF, 14K)	2/25/2002
This letter responds to your letter, dated August 15, 2001, submitted on behalf of Domestic Parent requesting rulings under Internal Revenue Code § 355 with respect to a proposed transaction.
200211018(PDF, 7K)	2/25/2002
You requested a private ruling on your behalf in a letter dated September 24, 2001. Their letter states that they prepared your federal income tax return for 1998 with an error electing to include the entire amount of net capital gain reported on line 4.c. in investment income reported on line 4.e. This error occurred in part because of a mistake by a staff member and in part because of a problem with the computer program used to produce the return.
200211017(PDF, 12K)	2/26/2002
This responds to your letter dated July 3, 2001, submitted on behalf of LLC requesting a ruling under � 721 of the Internal Revenue Code.
200211016(PDF, 9K)	2/22/2002
This letter ruling is in response to your letter, dated February 22, 2001, and submitted pursuant to Rev. Proc. 2001-1, 2001 I.R.B. 4, requesting a ruling under � 1031 of the Internal Revenue Code.
200211015(PDF, 12K)	2/22/2002
This is in response to your letter dated June 18, 2001, and subsequent submission dated November 8, 2001, on behalf of A concerning a request for a ruling under � 877(c) of the Internal Revenue Code of 1986 that A's loss of U.S. citizenship did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code.
200211014(PDF, 5K)	2/22/2002
This letter responds to your letter, dated August 14, 2001, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200211013(PDF, 5K)	2/22/2002
This letter responds to your letter, dated June 15, 2001, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200211012(PDF, 7K)	2/22/2002
This letter responds to your request dated July 24, 2001, and subsequent submissions submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200211011(PDF, 7K)	3/5/2002
This letter responds to your letter dated June 29, 2001, and subsequent correspondence, submitted on behalf of X, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200211010(PDF, 6K)	2/22/2002
This letter responds to your letter, submitted on behalf of X, dated November 5, 2001, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200211009(PDF, 6K)	2/22/2002
This responds to a letter dated June 20, 2001, together with subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200211008(PDF, 14K)	2/22/2002
This is in response to the June 13, 2001 letter requesting a ruling on the generation-skipping transfer tax consequences of the judicial reformation of Trust A.
200211006(PDF, 31K)	3/5/2002
Issues: (1) Whether timely refund claims filed on Date 1 were specific or general claims. (2) Whether refund claims submitted on Date 2 (after the running of the statute of limitations under � 6511 of the Internal Revenue Code) were amendments of the Date 1 claims or new claims. (3) Whether audit activity by the Service regarding the Date 2 claims constituted a waiver that would allow consideration of those claims.
200211005(PDF, 13K)	2/22/2002
Issues: (1) Whether in Year 1, Taxpayer X's services as a crew member of Boat 1 constituted service described in � 3121(b)(20) of the Internal Revenue Code (Code). (2) Whether in Year 2, Taxpayer X's services as a crew member of either Boat 1 or Boat 2 constituted service described in � 3121(b)(20) of the Code.
200211004(PDF, 14K)	2/22/2002
Issue: Whether the Petitioner meets the support test of §152(e) for the purpose of deducting a dependency exemption for his son in Year 1?
200211003(PDF, 22K)	2/22/2002
This is in response to your request for a ruling that the proposed use of the Center by specified groups of users ("proposed user groups") and for the specified uses ("proposed uses") described in the request does not constitute private business use under § 141 of the Internal Revenue Code.
200211002(PDF, 6K)	2/22/2002
This letter responds to your letter dated January 8, 2001, submitted on behalf of Company, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code regarding Company's late S corporation election.
200211001(PDF, 10K)	2/22/2002
This responds to a letter dated February 28, 2001, together with subsequent correspondence, submitted on behalf of Company X, requesting a ruling that the rental income derived from the operation of its rental properties does not constitute passive investment income within the meaning of � 1362(d)(3)(C)(i) of the Internal Revenue Code.
200210067(PDF, 45K)	4/12/2002
This is in response to a letter dated May 31, 2001, as supplemented by correspondence dated July 17, 2001, October 4, 2001, November 20, 2001, and November 27, 2001, in which you request relief under � 301.9100-3 of the Procedure and Administration Regulations (the "regulations").
200210066(PDF, 54K)	4/12/2002
This letter is in response to a ruling request dated January 31, 2001, submitted on your behalf by your authorized representative, as supplemented by correspondence dated August 31, September 7, and December 5, 2001, in which you request rulings under � 408 and 403(b) of the Internal Revenue Code.
200210065(PDF, 39K)	4/12/2002
This is in response to your ruling request dated May 17, 1999 (submitted under cover letter dated June 22, 1999) as supplemented by correspondence dated June 2, November 21, December 29, 2000, February 21, April 16, April 30, and October 31, 2001, on behalf of Employer M, regarding amounts due Plan X as described below, and whether such amounts received by Plan X constitute annual additions under � 415 of the Internal Revenue Code.
200210064(PDF, 21K)	4/12/2002
This letter constitutes notice that with respect to the above-named multi-employer pension plan we have granted a waiver of the minimum funding standard for the plan year ending December 31, 1999.
200210063(PDF, 30K)	2/13/2002
Issues: (1) Whether a receiver in a state insolvency proceeding can be held personally liable under 31 U.S.C. � 3713(b) for the amount of the Internal Revenue Service's unpaid tax claim against an insolvent corporation when the Service filed a claim in the state proceeding but failed to object to the receiver's proposed distribution, which was approved by the state court. (2) Whether the Service can foreclose a federal tax lien attached to proceeds of the sale of a receivership asset that were distributed by the receiver to another creditor in a state insolvency proceeding in frustration of the government's priority under 31 U.S.C. � 3713(a).
200210062(PDF, 7K)	2/13/2002
This replies to your letter dated June 12, 2001, submitted on behalf of Taxpayer, requesting that Taxpayer be granted an extension of time under Treasury Regulation § 301.9100-3 to file the agreement provided under § 1.1503-2(g)(2)(i) with respect to the loss incurred by Entity while it was a member of Taxpayer's consolidated group for the year ended on Date A, and to file the annual certification required under § 1.1503- 2(g)(2)(vi)(B) with respect to losses of Entity for prior years.
200210061(PDF, 29K)	2/13/2002
This letter responds to your letter dated December 8, 2000, and subsequent correspondence, submitted by you as the authorized representative of the trustee of Trust, requesting certain rulings under the Internal Revenue Code.
200210060(PDF, 6K)	2/13/2002
This letter responds to a letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200210059(PDF, 13K)	2/12/2002
This letter responds to a letter dated September 19, 2001, submitted on behalf of requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. The extension is being requested by Parent (as common parent of a consolidated group that includes Sub1, the United States shareholder of the foreign purchasing corporation) to file a "§ 338 election" under § 338(g) of the Internal Revenue Code and §§ 1.338-1(d) and (g) with respect to Purchaser's acquisition (through Disregarded Entity) of the stock of Target (sometimes hereinafter referred to as the "Election"), on Date B. (All citations in this letter to regulations under § 338 are to regulations in effect on Date B.)
200210058(PDF, 15K)	2/12/2002
This letter responds to a letter dated September 19, 2001, submitted on behalf of Parent, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. The extension is being requested by Parent (as common parent of a consolidated group that includes Sub1, the United States shareholder of the foreign purchasing to file a "§ 338 election" under § 338(g) of the Internal Revenue Code and §§ 1.338-1(d) and (g) with respect to Purchaser's acquisition of the stock of Target (sometimes hereinafter referred to as the "Election"), on Date A. (All citations in this letter to regulations under § 338 are to regulations in effect on Date A.)
200210057(PDF, 13K)	2/26/2002
This letter responds to a letter dated September 19, 2001, submitted on behalf of Parent, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. The extension is being requested by Parent (as common parent of a consolidated group that includes Sub1, the United States shareholder of the foreign purchasing corporation) to file a "§ 338 election" under § 338(g) of the Internal Revenue Code and §§ 1.338-1(d) and (g) with respect to Purchaser's acquisition of the stock of Target (sometimes hereinafter referred to as the "Election"), on Date A. (All citations in this letter to regulations under § 338 are to regulations in effect on Date A.)
200210056(PDF, 28K)	2/13/2002
This letter responds to your letter dated December 18, 2000, and subsequent correspondence, submitted by you as the authorized representative of the trustee of Trust, requesting certain rulings under the Internal Revenue Code.
200210055(PDF, 7K)	2/12/2002
This replies to a letter dated April 30, 2001, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file a statement provided under § 1.964- 1(c)(3) with respect to an election under Internal Revenue Code § 59(e) on behalf of Entity for the tax year ended on Date A.
200210054(PDF, 16K)	2/26/2002
This is in response to your letter of February 10, 2001, in which you request a ruling on the application of the generation-skipping transfer tax provisions of chapter 13 of the Internal Revenue Code to the proposed modification to Trust.
200210053(PDF, 42K)	2/12/2002
In accordance with � 8.07(2)(a) of Rev. Proc. 2001-1, 2001-1 I.R.B. 1, 43, this Chief Counsel Advice advises you that consent for a change in accounting method has been denied to a taxpayer within your jurisdiction.
200210052(PDF, 5K)	2/12/2002
This responds to a letter dated September 11, 2001, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200210051(PDF, 16K)	2/26/2002
This is in response to the June 25, 2001 letter and other correspondence requesting rulings concerning the estate and gift tax consequences applicable to a trust.
200210050(PDF, 8K)	2/12/2002
This is in response to a letter dated October 18, 2001, submitted by A's authorized representative 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.
200210049(PDF, 8K)	2/12/2002
This is in response to a letter dated October 18, 2001, submitted by A's authorized representative 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.
200210048(PDF, 9K)	2/12/2002
This responds to your representative's letter dated April 30, 2001, submitted on behalf of X, requesting a ruling that X's income from Properties is not passive investment income within the meaning of § 1362(d)(3)(C)(i) of the Internal Revenue Code.
200210047(PDF, 32K)	2/12/2002
This responds to a submission dated July 26, 2001, together with subsequent correspondence, submitted on behalf of P1, requesting certain rulings under §§ 704, 721, and 7704 of the Internal Revenue Code.
200210046(PDF, 10K)	2/13/2002
This responds to a letter dated December 1, 2000, and subsequent correspondence submitted on behalf of X, requesting a ruling that X's rental income from the Properties is not passive investment income within the meaning of §§ 1362(d)(3)(C)(i) and 1375(b)(3) of the Internal Revenue Code.
200210045(PDF, 11K)	2/13/2002
This responds to a letter dated December 1, 2000, and subsequent correspondence submitted on behalf of X, requesting a ruling that X's rental income from the Properties is not passive investment income within the meaning of §§ 1362(d)(3)(C)(i) and 1375(b)(3) of the Internal Revenue Code.
200210044(PDF, 12K)	2/12/2002
This is in reply to the private letter ruling request in which Taxpayer requests permission to change an election it made under § 108(b)(5) of the Internal Revenue Code.
200210043(PDF, 6K)	3/5/2002
This responds to your letter dated September 4, 2001, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200210042(PDF, 11K)	2/12/2002
This responds to a letter dated December 1, 2000, and subsequent correspondence submitted on behalf of X, requesting a ruling that X's rental income from the Properties is not passive investment income within the meaning of §§ 1362(d)(3)(C)(i) and 1375(b)(3) of the Internal Revenue Code.
200210041(PDF, 10K)	3/5/2002
This responds to a letter dated December 1, 2000, and subsequent correspondence submitted on behalf of X, requesting a ruling that X's rental income from the Properties is not passive investment income within the meaning of §§ 1362(d)(3)(C)(i) and 1375(b)(3) of the Internal Revenue Code.
200210040(PDF, 6K)	2/12/2002
This letter responds to your letter, dated September 10, 2001, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200210039(PDF, 19K)	2/13/2002
This letter responds to the Taxpayer's request, dated September 26, 2001, for a revised schedule of ruling amounts in accordance with � 1.468A-3(i)(2) of the Income Tax Regulations relating to the Plant's nuclear decommissioning fund ("Fund"). Taxpayer previously received a schedule of ruling amounts on X.
200210038(PDF, 8K)	2/12/2002
This is in response to your letter dated May 22, 2001, requesting a ruling under § 2041(a) of the Internal Revenue Code.
200210037(PDF, 6K)	2/12/2002
This responds to your letter dated May 18, 2001, and subsequent correspondence, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200210036(PDF, 19K)	2/12/2002
This letter responds to the Taxpayer's request, dated September 26, 2001, for a revised schedule of ruling amounts in accordance with � 1.468A-3(i)(2) of the Income Tax Regulations relating to the Plant's nuclear decommissioning fund ("Fund"). Taxpayer previously received a schedule of ruling amounts on X.
200210035(PDF, 8K)	2/12/2002
We respond to your June 19, 2001 request for rulings regarding certain federal income tax consequences of a proposed transaction.
200210034(PDF, 5K)	2/12/2002
This responds to a letter dated July 12, 2001, and subsequent correspondence submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200210033(PDF, 24K)	2/12/2002
This is in response to a request for rulings dated July 23, 2001, submitted on behalf of Taxpayer by its authorized representative.
200210032(PDF, 30K)	2/12/2002
Issues: (1) When an individual debtor in a Chapter 7 bankruptcy case owes pre-petition income taxes for which the Service has filed a proof of claim, should the Service request the debtor or the Trustee to sign Form 872 to extend the time period in which to assess the taxes? (2) Are requesting the taxpayer to sign Form 872 and signing Form 872 acts in violation of the automatic stay?
200210031(PDF, 6K)	2/12/2002
This letter responds a letter, dated September 11, 2001, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200210030(PDF, 6K)	2/12/2002
This responds to a letter dated October 5, 2001, submitted by X's authorized representative on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200210029(PDF, 27K)	2/12/2002
This is in response to your correspondence dated June 1, 2001, and subsequent correspondence requesting a ruling concerning the income, gift, and generation-skipping transfer tax consequences of the proposed severance of Trust under � 1001, 2501, and 2601 of the Internal Revenue Code.
200210028(PDF, 26K)	2/12/2002
Issue: Whether Taxpayer is entitled to relief under � 7805(b) of the Internal Revenue Code from the retroactive application of a technical advice memorandum ruling that Taxpayer, a foreign life insurance company carrying on an insurance business in the United States, must determine the amount of income effectively connected with its U.S. business under the standards set forth in � 864(c) and the regulations.
200210027(PDF, 6K)	2/12/2002
This responds to a letter dated July 19, 2001, together with subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200210026(PDF, 24K)	2/26/2002
Issue: Whether the French withholding taxes imposed on the nontaxable year d distributions from FrenchCFC to USsub1 and from FrenchHybrid to USsub1 and USsub2 should be allocated to USparent's � 904(d) general limitation separate category.
200210025(PDF, 26K)	2/12/2002
This is in response to a letter dated December 8, 2000, from the State's authorized representatives requesting rulings concerning the transaction described below.
200210024(PDF, 15K)	2/12/2002
This is in response to your letter of August 21, 2001, in which you requested various rulings on behalf of the Program.
200210023(PDF, 6K)	2/12/2002
We received your letter requesting permission for Taxpayer to revoke its election to compute its credit for increasing research activities (research credit) under the alternative incremental research credit rules of §41(c)(4) of the Internal Revenue Code. This letter is in response to that request.
200210022(PDF, 8K)	2/12/2002
This responds to your letter dated, October 1, 2001 in which you requested relief under § 301.9100-1(c) of the Procedure and Administration Regulations for X to file an election under § 301.7701-3(c) to be treated as a C corporation for federal tax purposes.
200210021(PDF, 7K)	2/12/2002
We received a letter from your authorized representative requesting a ruling concerning Company's election to compute its credit for increasing research activities (research credit) under the alternative incremental research credit rules of § 41(c)(4) of the Internal Revenue Code. This letter is in response to that request.
200210020(PDF, 7K)	2/13/2002
This responds to your letter dated, October 1, 2001 in which you requested relief under § 301.9100-1(c) of the Procedure and Administration Regulations for X to file an election under § 301.7701-3(c) to be treated as a C corporation for federal tax purposes.
200210019(PDF, 20K)	2/12/2002
This letter is in reply to your letter dated August 9, 2001, asking the Internal Revenue Service to rule on the transaction described below.
200210018(PDF, 50K)	2/12/2002
This is in response to your letter of March 13, 2001, and prior correspondence, requesting a ruling on the income, gift and generation-skipping transfer tax consequences of a proposed transaction.
200210017(PDF, 21K)	2/12/2002
This letter responds to a letter dated August 29, 2000, and subsequent correspondence, submitted on behalf of Taxpayer by its authorized representative, requesting rulings under � 29 of the Internal Revenue Code.
200210016(PDF, 19K)	2/12/2002
In accordance with the coordination procedure established between the Service and the Railroad Retirement Board (RRB), the RRB has provided us with its opinion of a reconsideration that the following business became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective July 25, 2000 instead of February 13, 2001.
200210015(PDF, 22K)	2/12/2002
Issues: (1) When taxpayer-husband ("TPH") and taxpayer-wife ("TPW") file a joint income tax return more than 3 years after the extended due date, will the period in � 6511(b)(2)(A) be suspended under � 6511(h)(1) when only one spouse (TPH) was financially disabled within the meaning of � 6511(h)(2)? (2) If � 6511(h) applies, how is the amount of the allowable refund determined when TPH and TPW reside in California, a community property state?
200210014(PDF, 85K)	2/13/2002
This Chief Counsel Advice responds to your request for assistance. Please distribute this memorandum to affected field offices as you deem appropriate. In accordance with Internal Revenue Code � 6110(k)(3), this Chief Counsel advice should not be cited as precedent.
200210013(PDF, 19K)	2/13/2002
This letter responds to a letter dated May 3, 2000, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting rulings under � 29 of the Internal Revenue Code.
200210012(PDF, 22K)	2/13/2002
Issues: Who is the proper party on behalf of a consolidated group to sign Form 870 and receive any refunds in tax, when after the tax years at issue the common parent of the group had been acquired and later liquidated through merger?
200210011(PDF, 31K)	2/26/2002
Issues: (1) Whether Taxpayer may deduct $A paid under a settlement agreement to the United States, in exchange for the government's promise not to institute further civil or criminal actions against it or its current and former officers, directors, and employees, under various federal statutes, including § 2 of the Sherman Act. (2) Whether Taxpayer may deduct $B paid under a settlement agreement to the United States in exchange for the government's promise not to institute any civil or criminal actions against it or its current and former officers, directors, and employees under (i) the False Claims Act, 31 U.S.C. § 3729, et seq., (ii) the Lanham Act, 15 U.S.C. § 1114, et seq., and (iii) common law theories including (a) breach of contract or warranty, (b) negligent or fraudulent misrepresentation, and (c) unjust enrichment or payment by mistake.
200210010(PDF, 22K)	2/13/2002
Issue: Under the facts presented, what is the proper application of the 4 out of 7 exception of § 264(d)(1) of the Internal Revenue Code?
200210009(PDF, 19K)	2/11/2002
Issue: To what extent is the corpus of GRAT, a grantor retained annuity trust established by Decedent, includible in Decedent's gross estate under §§ 2036 or 2039 of the Internal Revenue Code?
200210008(PDF, 7K)	2/11/2002
We received your letter requesting permission for Taxpayer to revoke its election under § 41(c)(4) of the Internal Revenue Code.
200210007(PDF, 23K)	3/1/2002
Issue: Whether the issuance of a "no-change" letter under the described cInternal Revenue Codeumstances requires Area Counsel to concede a pending Tax Court case in the same matter.
200210006(PDF, 18K)	2/11/2002
Issues: (1) The operating expenses to be paid with proceeds of the Notes are described in § 1.148-6(d)(3)(ii)(B) of the Income Tax Regulations, and therefore, are not subject to the proceeds-spent-last method of accounting set forth in § 1.148-6(d)(3)(i); and (2) The net sale proceeds and investment proceeds of the Notes qualify for the 3-year temporary period under § 1.148-2(e)(2)(i) and may be invested in higher yielding investments during such period without causing the Notes to be arbitrage bonds within the meaning of § 148 of the Internal Revenue Code.
200210005(PDF, 8K)	2/11/2002
This is in response to your letter dated May 31, 2001, requesting a ruling under � 877(c) of the Internal Revenue Code of 1986 that A's loss of U.S. citizenship will not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code.
200210004(PDF, 8K)	2/11/2002
This letter responds to a letter dated April 19, 2001, and subsequent correspondence, written on behalf of X, requesting a ruling that X be granted an extension of time pursuant to � 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under � 301.7701-3(c)
200210003(PDF, 8K)	2/11/2002
This letter responds to a letter dated April 19, 2001, and subsequent correspondence, written on behalf of X, requesting a ruling that X be granted an extension of time pursuant to � 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under � 301.7701-3(c)
200210002(PDF, 12K)	2/26/2002
This letter responds to a letter dated August 21, 2000, and subsequent correspondence, submitted on your behalf by your authorized representative, requesting rulings under §§ 643, 661, 662, and 663(c) of the Internal Revenue Code with regard to the distribution of IRA monies from Decedent's estate.
200210001(PDF, 29K)	3/4/2002
Issue: Whether Pattern Letter P-229 at IRM Exhibit 5.8.6-1 (the common law co-obligor agreement) or Pattern Letter P-230 at IRM Exhibit 5.8.6-2 (the non-common law co-obligor agreement) should be used in the State of California.

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2002 Chief Counsel'sWritten Determinations

2002 Chief Counsel's
Written Determinations