2001 Chief Counsel's
Written Determinations
200150000 to 200154999
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.
| 200152050(PDF, 23K) |
4/12/2002 |
| This letter constitutes notice that a conditional waiver of the minimum funding standard has been granted for the above-named pension plan for the plan year ending December 31, 2000. |
| 200152049(PDF, 27K) |
4/12/2002 |
| This letter is in response to your letter dated August 2, 2000 requesting rulings with respect to the applicable income and excise tax on a reversion of surplus assets to the Employer on account of the termination of the Plan and a transfer of assets from the Plan to the 401 (k). |
| 200152048(PDF, 38K) |
4/12/2002 |
| We are responding to a letter dated January 31, 2001, and previous correspondence submitted on behalf of X by its authorized representative requesting a ruling concerning the federal tax consequences of the proposed transaction described below. |
| 200152047(PDF, 18K) |
12/28/2001 |
| This Chief Counsel Advice responds to your memorandum dated August 16, 2001. In accordance with Internal Revenue Code § 6110(k)(3), this Chief Counsel Advice should not be cited as precedent. |
| 200152046(PDF, 18K) |
12/28/2001 |
| Issue: What is the source of ordinary dividends and capital gain distributions paid by a regulated investment company (RIC) to a shareholder who is a bona fide resident of Puerto Rico? |
| 200152045(PDF, 19K) |
12/28/2001 |
| Issue: Whether there is an expedited process to refund excess deposits of withheld employment tax, before a Form 941 is filed? |
| 200152044(PDF, 37K) |
12/28/2001 |
| This Chief Counsel Advice responds to your e-mail dated September 10, 2001. In accordance with Internal Revenue Code § 6110(k)(3), this Chief Counsel Advice should not be cited as precedent. This writing may contain privileged information. Any unauthorized disclosure of this writing may have an adverse effect on privileges, such as the attorney-client privilege. If disclosure becomes necessary, please contact this office for our views. |
| 200152043(PDF, 17K) |
12/28/2001 |
| Issues: (1) Whether a taxpayer, who was offered and failed to timely request a Collection Due Process (CDP) hearing in response to a Final Notice, Notice of Intent to Levy and Notice of Your Right to a Hearing (L1058 or LT11) ("CDP Notice") may properly challenge the appropriateness of the proposed levy in a subsequent CDP proceeding arising from the filing of a notice of federal tax lien. (2) If the answer to the above question is answered affirmatively, whether a levy, served after a CDP Notice is issued but no timely request for a CDP hearing has been made, may be challenged at a subsequent CDP proceeding arising from the filing of a notice of federal tax lien. |
| 200152042(PDF, 17K) |
12/28/2001 |
| You requested advice regarding potential disclosure problems pertaining to collection of taxes owed by minors in the context of offers in compromise (OIC). On August 31, 2001, you posed three scenarios which are typical of the many possible fact patterns. Below, we have updated a 1988 memorandum regarding disclosures to minors and applied that guidance to the fact patterns. We first set forth the general rules and then apply them to your fact patterns. |
| 200152041(PDF, 9K) |
12/28/2001 |
| This replies to your letter dated November 17, 2000, in which Taxpayer requests the following extensions of time under Treasury Regulation § 301.9100-3: (i) to file a statement under § 1.927(f)-1(b) to revoke its election to be treated as a small FSC; and (ii) 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) The filing of the statement of revocation and the Form 8279 are each effective for the tax year ended on Date A. Additional information was submitted in letters dated May 31, and August 9, 2001. The information submitted for consideration is substantially as set forth below. |
| 200152040(PDF, 20K) |
12/28/2001 |
| 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 February 20, 2001: |
| 200152039(PDF, 10K) |
12/28/2001 |
| This replies to a letter dated November 1, 2000, in which Taxpayer requests an
extension of time under Treasury Regulation § 301.9100-3 to file the agreements and annual
certifications required under § 1.1503-2(g)(2) for the Entities and tax years listed on
Appendix A, which is attached to this ruling letter. Additional information was included
in letters dated March 27, 2001, May 23, 2001, July 17, 2001, and September 26,
2001. The information submitted for consideration is substantially as set forth below. |
| 200152038(PDF, 8K) |
12/28/2001 |
| This replies to a letter dated March 23, 2001, submitted on your behalf by your authorized representative, in which You request an extension of time under Treasury Regulation § 301.9100-3 to elect the provisions of Revenue Procedure 89-45, 1989-2 C.B. 596 for the Deferral Years. The information submitted for consideration is substantially as set forth below. |
| 200152037(PDF, 19K) |
12/28/2001 |
| This letter responds to your letter dated May 30, 2001, requesting rulings on the federal income tax consequences of a proposed transaction. The information submitted in that request and in the subsequent correspondence of July 24, 2001 is substantially as set forth below. |
| 200152036(PDF, 14K) |
12/28/2001 |
| This letter responds to a letter dated July 11, 2001, submitted on behalf of Parent and 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 B. (All citations in this letter to regulations under § 338 are to regulations in effect on Date B.) Additional information was received in letters dated August 31, 2001 and September 4, 2001. The material information is summarized below. |
| 200152035(PDF, 33K) |
12/28/2001 |
| This is in response to a request for rulings dated May 16, 2001, submitted on behalf of Coop concerning the proper treatment of the amount received from the sale of stock in a proposed transaction. |
| 200152034(PDF, 14K) |
12/28/2001 |
| This letter responds to a letter dated July 3, 2001, submitted on behalf of Purchaser and Sellers, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Purchaser 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 August 17, 2001. The material information is summarized below. |
| 200152033(PDF, 14K) |
12/28/2001 |
| This responds to your letter dated June 27, 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 under § 1.1502-75(a)(1) of the Income Tax Regulations ( the "Election"). The extension is being requested for Parent, Sub 1, Sub 2, and Sub 3 (collectively the "Taxpayers") to make an election to file a consolidated federal income tax return, with Parent as the common parent, effective for the Year 1 taxable year. Additional information was received in a letter dated August 10, 2001. The material information is summarized below. |
| 200152032(PDF, 8K) |
12/28/2001 |
| This is in response to a request for rulings dated April 18, 2001, submitted by your authorized representative requesting relief under §301.9100-3 of the Procedure and Administration Regulations to make the consent dividend election under § 565(a) of the Internal Revenue Code. |
| 200152031(PDF, 14K) |
12/28/2001 |
| This letter responds to a letter dated June 25, 2001, submitted on behalf of Purchaser and Seller, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Purchaser and Seller 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 August 16, 2001. The material information is summarized below. |
| 200152029(PDF, 18K) |
12/28/2001 |
| This is in response to a letter dated April 9, 2001, submitted on behalf of Partnership, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Partnership is requesting the extension of time to file a "§ 338(g) election" under § 338(g) of the Internal Revenue Code and §§ 1.338-1(d) and (g) of the Income Tax Regulations with respect to the deemed acquisition of the stock of Target 2a and Target 2b (sometimes hereinafter referred to as the "Elections"), on Date A. (All citations in this letter to regulations under § 338 are to the regulations as in effect on Date A). A separate request has made to the Office of Associate Chief Counsel (Passthroughs and Special Industries) for an extension of time for Target 2b to make an election under § 301.7701-3(c) to be treated as a disregarded entity for federal tax purposes effective after its deemed acquisition by Target (2) Additional information was received in letters dated June 4, 12, and 21, and July 26, 2001. The material information submitted for consideration is summarized below. |
| 200152028(PDF, 27K) |
12/28/2001 |
| This letter responds to a ruling request submitted on behalf of Applicant on Date 1 with respect to the proper treatment of amortizable bond premium following a reorganization to which §§ 368, 361 and 381 of the Internal Revenue Code apply.1 |
| 200152027(PDF, 30K) |
12/28/2001 |
| Issues: (1) Whether the 15-month term of the TRANs constitutes overburdening the market under § 1.148-10(a)(4) of the Income Tax Regulations because the TRANs are outstanding longer than necessary to accomplish the County's governmental purposes? (2) Whether the 2-year safe harbor against the creation of replacement proceeds set forth at § 1.148-1(c)(4)(i)(B)(1) permits a 15-month maturity for the TRANs? (3) Whether the Repayment Fund constitutes a bona fide debt service fund under § 1.148-1(b)? |
| 200152026(PDF, 31K) |
12/28/2001 |
| This is in reference to a letter dated September 26, 2000, from your authorized representative, requesting a ruling on the federal estate and generation-skipping transfer tax consequences resulting from the establishment of various trusts under the terms of Trust. |
| 200152025(PDF, 16K) |
12/28/2001 |
| This ruling responds to a letter dated April 11, 2001, submitted by your authorized representative, requesting an extension of time, under § 301.9100 of the Procedure and Administration Regulations, for Taxpayer to make an election to use the alternative cost method of accounting in conformity with the requirements of Rev. Proc. 92-29, 1992-1 C.B. 748. |
| 200152024(PDF, 25K) |
12/28/2001 |
| In accordance with § 8.07(2)(a) of Rev. Proc. 2001-1, 2001-1 I.R.B. 1, 32, this Chief Counsel Advice advises you that a taxpayer within your jurisdiction has withdrawn a Form 3115, Application for Change in Accounting Method. Pursuant to § 6110 (k)(3), this Chief Counsel Advice is not to be cited as precedent. |
| 200152023(PDF, 8K) |
12/28/2001 |
| This replies to a letter dated October 31, 2000, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file the statement of election and agreement provided under § 1.1503-2(g)(2)(i) with respect to Entity for the tax years ended on Dates 1, 2 and 3, and to file the annual certification as required by § 1.1503- 2(g)(2)(vi) with respect to the losses of Entity incurred in the tax years ended on Dates 1 and (2) Additional information was submitted in a letter dated August 1, 2001. The information submitted for consideration is substantially as set forth below. |
| 200152022(PDF, 20K) |
12/28/2001 |
| 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: |
| 200152021(PDF, 20K) |
12/28/2001 |
| 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 ceased to be an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective December 31, 1995 and that ceased to be employers under the Acts effective December 31, 2000. All businesses have the same contact person and address: |
| 200152020(PDF, 7K) |
12/28/2001 |
| This letter responds to a letter dated May 9, 2001, submitted on behalf of X by X's authorized representative, requesting a ruling under §1362(b)(5) of the Internal Revenue Code. |
| 200152019(PDF, 7K) |
12/28/2001 |
| This responds to your letter dated, May 11, 2001 in which you requested relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200152018(PDF, 30K) |
12/28/2001 |
| This is in response to a letter dated October 26, 2000, and subsequent correspondence, submitted on behalf of the Taxpayer, requesting rulings regarding the transfer of Taxpayer's unitrust interest in a charitable remainder unitrust in exchange for an annuity as described below. |
| 200152017(PDF, 10K) |
12/28/2001 |
| This responds to a ruling request dated May 4, 2001, submitted on behalf of the Fund by its authorized representative, concerning whether certain cost-of-living adjustments received under the Statute are excludable from gross income under § 104(a)(1) of the Internal Revenue Code . |
| 200152016(PDF, 22K) |
12/28/2001 |
| In accordance with § 8.07(2)(a) of Rev. Proc. 2001-1, 2001-1 I.R.B. 1, 32, this memorandum advises you that a Form 3115, Application for Change in Accounting Method, submitted on behalf of is withdrawn. |
| 200152015(PDF, 9K) |
12/28/2001 |
| This responds to your letter dated June 4, 2001, and subsequent correspondence, written on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200152014(PDF, 19K) |
12/28/2001 |
| We sent the following letter to, EIN:, (hereinafter the Taxpayer) detailing our reasons for not granting it permission to change its accounting method. The Taxpayer had filed its Form 3115, Application for Change in Accounting Method, seeking permission to change its accounting method for certain coal handling costs for the tax year beginning |
| 200152013(PDF, 18K) |
12/28/2001 |
| We have sent the following letter to, EIN:, (hereinafter, the Taxpayer) detailing our reasons for refusing to grant permission for its subsidiary,, EIN:, (hereinafter, the Subsidiary) to make an accounting method change. The Taxpayer had sought permission to change the Subsidiary's accounting method for certain coal transportation and material handling costs for the tax year beginning |
| 200152012(PDF, 20K) |
12/28/2001 |
| We sent the following letter to, EIN:, (hereinafter the Taxpayer) detailing our reasons for refusing to grant it permission to make an accounting method change. The taxpayer had filed a Form 3115, Application for Change in Accounting Method, on behalf of its subsidiary, EIN:, (hereinafter the Subsidiary). This Form 3115 requested permission to change the Subsidiary's method of accounting for certain coal handling costs for the tax year beginning |
| 200152011(PDF, 25K) |
12/28/2001 |
| In accordance with § 8.07(2)(a) of Rev. Proc. 2001-1, 2001-1 I.R.B. 1, 32, this Chief Counsel Advice advises you that a taxpayer within your jurisdiction has withdrawn a Form 3115, Application for Change in Accounting Method. Pursuant to § 6110 (k)(3), this Chief Counsel Advice is not to be cited as precedent. |
| 200152010(PDF, 14K) |
12/28/2001 |
| This ruling responds to a letter dated May 4, 2001, submitted on behalf of Company A and Company B, requesting an extension of time under § 301.9100-1 of the Procedure and Administration Regulations to make an election under § 856(l) of the Internal Revenue Code to treat Company B as a taxable REIT subsidiary of Company A. |
| 200152009(PDF, 9K) |
12/28/2001 |
| This responds to your letter dated July 12, 2001, and subsequent correspondence, written on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200152008(PDF, 8K) |
12/28/2001 |
| This is in reply to a letter dated December 5, 2000, submitted by X's authorized representative on behalf of X, requesting a ruling that X be given an extension of time to elect to be classified as a partnership for federal tax purposes. |
| 200152007(PDF, 8K) |
12/28/2001 |
| This responds to your letter dated, August 6, 2001, in which you requested relief under § 301.9100-1(c) of the Procedure and Administration Regulations. |
| 200152006(PDF, 60K) |
12/28/2001 |
| This Chief Counsel Advice responds to your memorandum dated June 27, 2001. In accordance with Internal Revenue Code § 6110(k)(3), this Chief Counsel Advice should not be cited as precedent. |
| 200152005(PDF, 16K) |
12/28/2001 |
| This letter responds to your request for a letter ruling concerning the application of § 265(a)(2) of the Internal Revenue Code to interest payments made by members of an affiliated group. |
| 200152004(PDF, 9K) |
12/28/2001 |
| This responds to your letter dated May 7, 2001, and subsequent correspondence, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200152003(PDF, 10K) |
12/28/2001 |
| This is in reply to your letter dated March 28, 2001, requesting rulings concerning the deduction limitation of § 162(m) of the Internal Revenue Code. The facts, as represented by Acquiring, are as follows. |
| 200152002(PDF, 61K) |
12/28/2001 |
| Issue: (1) Whether Corp A, which had expiring capital loss carryovers, realized a capital gain in the amount of $f in Year 2 when it transferred to Corp D a promissory note and $g in exchange for a promissory note from Corp D. (2) Whether Corp A realized a capital gain in the amount of $r in Year 2 when, having acquired three Corp E notes from Corp B, Corp A received payments of $q on the Corp E notes. |
| 200152001(PDF, 22K) |
12/28/2001 |
| Issue: Whether Taxpayer is entitled to overpayment interest to the date of the replacement refund, when the Service properly issued Taxpayer an original refund check within the 45 days required by Internal Revenue Code § 6611, but Taxpayer never received the original refund check? |
| 200151062(PDF, 29K) |
4/12/2002 |
| This letter is in reply to the letter from your authorized representative dated August 27, This letter is in reply to the letter from your authorized representative dated August 27, 1999, in which you requested a ruling under § 512 of the Internal Revenue Code with 1999, in which you requested a ruling under § 512 of the Internal Revenue Code with respect to the amounts you will receive from the disposal of timber. respect to the amounts you will receive from the disposal of timber. |
| 200151061(PDF, 57K) |
4/12/2002 |
| This letter is in reply to the letter from your authorized representative dated October 2, 2000, in which you requested rulings with respect to the tax consequences of your proposed construction and operation of an 18-hole golf course facility. |
| 200151060(PDF, 75K) |
4/12/2002 |
| We have considered X's ruling request dated December 20, 2000 for rulings pertaining to the consequences under § 501(c)(3), 527, and 4955 of the Internal Revenue Code of a charitable organization's administration of a payroll deduction plan under a collective bargaining agreement to collect and remit its employees' voluntary contributions earmarked for political action committees set up by the employees' unions. |
| 200151059(PDF, 49K) |
4/12/2002 |
| This is in response to your letter dated May 10, 2001, in which you requested certain rulings with respect to a proposed transfer of all of the assets of B to C. |
| 200151058(PDF, 48K) |
4/12/2002 |
| This is in response to your letter dated May 10, 2001, in which you requested certain rulings with respect to a proposed transfer of all of the assets of B to C. |
| 200151057(PDF, 74K) |
4/12/2002 |
| We have considered your letters dated August 22, 2000, and September 24, 2001, in which you requested certain rulings with respect to a transfer of assets of B to C, D, E, and F. |
| 200151056(PDF, 38K) |
4/12/2002 |
| This is in reply to a ruling request made on your behalf by your authorized representative, with respect to the creation of Plan B and its effect on Plan A. You have requested the following rulings under the Internal Revenue Code (the "Code"): |
| 200151055(PDF, 40K) |
4/12/2002 |
| In letters dated April 11, 2001 and July 2, 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. |
| 200151054(PDF, 44K) |
4/12/2002 |
| This is in response to request for letter rulings submitted on your behalf by your authorized representative, in which you, through your authorized representative, request a series of letter rulings under § 408(d) of the Internal Revenue Code. |
| 200151053(PDF, 66K) |
4/12/2002 |
| This is in reference to your ruling request dated April 2, 2001 concerning the federal income and excise tax consequences of the proposed transfer of X% of the net assets of Foundation I to Foundation II. |
| 200151052(PDF, 60K) |
4/12/2002 |
| This is in reference to your ruling request dated April 2, 2001 concerning the federal income and excise tax consequences of the proposed transfer of X% of the net assets of Foundation I to Foundation II. |
| 200151051(PDF, 44K) |
4/12/2002 |
| This is in response to the request for letter ruling submitted on your behalf by your authorized representative, in which you ask a series of letter ruling requests dealing with the consequences of the transaction summarized below. |
| 200151050(PDF, 75K) |
4/12/2002 |
| This is in response to the May 16, 2000 and January 22, 2001, letters in which you request relief under § 301.9100-3 of the Procedure and Administration Regulations. |
| 200151049(PDF, 43K) |
4/12/2002 |
| In letters dated September 27, 2000, March 5, 2001, April 5, 2001, May 1, 2001, and May 14, 2001, you requested a ruling in which you request relief under § 301.9100-3 of the Procedure and Administration Regulations. |
| 200151048(PDF, 38K) |
4/12/2002 |
| This is in reference to your letter of August 8, 2001, requesting advance approval of your grant procedures under § 4945(g) of the Internal Revenue Code. |
| 200151047(PDF, 51K) |
4/12/2002 |
| This is in response to M's request submitted, on M's behalf by M's authorized representative, for certain rulings on the tax consequences of certain proposed services performed for a charge under § 512 and 513 of the Internal Revenue Code. |
| 200151046(PDF, 37K) |
4/12/2002 |
| This letter responds to your attorneys letter dated October 31, 2000, and previous correspondence requesting rulings pertaining to the tax treatment of income you receive from various timber-cutting contracts. |
| 200151045(PDF, 79K) |
4/12/2002 |
| Issues: (1) Does the organization qualify for exemption as an organization described in § 501 (c)(3) of the Internal Revenue Code? (2) Does the management of a limited partnership whose business activity is the operation of a magnetic resonance imaging ("MRI") facility constitute a charitable activity within the meaning of § 501 (c)(3) of the Code? (3) Are the management fees received by the organization from the limited partnership for providing management services subject to unrelated business income tax under § 511 of the Code? (4) Are the income distributions that an exempt organization receives as the general partner in a limited partnership subject to unrelated business income tax under § 511 of the Code? (5) Should the organization be granted relief pursuant to § 7805(b) of the Code? |
| 200151044(PDF, 15K) |
12/21/2001 |
| This responds to your letter dated April 19, 2001, in which rulings are requested regarding the federal income tax consequences of a proposed transaction. |
| 200151043(PDF, 15K) |
12/21/2001 |
| This responds to your letter dated April 19, 2001, in which rulings are requested regarding the federal income tax consequences of a proposed transaction. |
| 200151042(PDF, 16K) |
12/21/2001 |
| This responds to your letter dated April 19, 2001, in which rulings are requested regarding the federal income tax consequences of a proposed transaction. |
| 200151041(PDF, 4.6K) |
12/21/2001 |
| The taxpayer has requested that the Form 1128 be considered timely filed under the authority contained in § 301.9100-3 of the Procedure and Administration Regulations. |
| 200151040(PDF, 36K) |
12/21/2001 |
| This is in reply to a letter dated November 21, 2000 requesting rulings as to the federal income tax consequences of a proposed transaction. |
| 200151039(PDF, 7.7K) |
12/21/2001 |
| This letter responds to a request, dated July 19, 2001, written on behalf of X, requesting a written determination granting X an extension of time pursuant to § 301.9100-3 of the Procedure and Administration Regulations to file an election to be treated as a corporation for federal tax purposes under § 301.7701-3(c). |
| 200151038(PDF, 39K) |
12/21/2001 |
| This is in response to your authorized representative's submission dated February 15, 2001, and subsequent submissions, on behalf of IC1 and IC2 (collectively, the Companies ), requesting certain rulings under Internal Revenue Code § 72. |
| 200151037(PDF, 4.6K) |
12/21/2001 |
| The taxpayer has requested that the Form 1128 be considered timely filed under the authority contained in § 301.9100-3 of the Procedure and Administration Regulations. |
| 200151036(PDF, 6.0K) |
12/21/2001 |
| This responds to your letter dated August 28, 2001, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151035(PDF, 17K) |
12/21/2001 |
| The Taxpayer had filed a Form 3115, Application for Change in Accounting Method, on behalf of the Subsidiary) seeking permission to change the Subsidiary's method of accounting for certain coal transportation and material handling costs for the tax year beginning D1. |
| 200151034(PDF, 11K) |
12/21/2001 |
| Parent is requesting the extension of time to file a statement of allowed loss under § 1.1502-20(c)(3) of the Income Tax Regulations ( the Election ) with respect to the sales of Sub1 and Sub2 during its taxable year ended on Date 3. |
| 200151033(PDF, 6.7K) |
12/21/2001 |
| You have requested a supplemental ruling that certain intervening factual developments do not alter the conclusions reached in the original ruling. |
| 200151032(PDF, 9.3K) |
12/21/2001 |
| This letter responds to your request, dated June 8, 2001, for a written determination requesting relief under § 1362(f) of the Internal Revenue Code from X's inadvertent invalid S election. |
| 200151031(PDF, 6.7K) |
12/21/2001 |
| Requesting permission to change its accounting period, for federal income tax purposes, from a taxable year ending August 31 to a taxable year ending December 31, effective December 31, 2000. |
| 200151030(PDF, 5.8K) |
12/21/2001 |
| This responds to your letter dated, July 24, 2001 in which you requested relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151029(PDF, 5.7K) |
12/21/2001 |
| This responds to your letter dated, June 28, 2001 in which you requested relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151028(PDF, 6.0K) |
12/21/2001 |
| This responds to a letter dated August 29, 2001, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151027(PDF, 5.9K) |
12/21/2001 |
| Request filed on behalf of the above-named taxpayers regarding the late filing of a Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. |
| 200151026(PDF, 5.8K) |
12/21/2001 |
| This responds to your letter dated, August 16, 2001 in which you requested relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151025(PDF, 6.0K) |
12/21/2001 |
| This responds to a letter dated August 20, 2001, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151024(PDF, 5.8K) |
12/21/2001 |
| This private ruling letter responds to your letter, dated May 2, 2001, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151023(PDF, 5.7K) |
12/21/2001 |
| This responds to your letter dated, August 17, 2001 in which you requested relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151022(PDF, 5.8K) |
12/21/2001 |
| This responds to your letter dated, July 31, 2001 in which you requested relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151021(PDF, 6.4K) |
12/21/2001 |
| This letter responds to a letter, dated May 18, 2001, submitted by your authorized representative on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200151020(PDF, 6.0K) |
12/21/2001 |
| This responds to a letter dated August 17, 2001, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200151019(PDF, 45K) |
12/21/2001 |
| Issue: Whether, under the recognized trade or industry usage standard of the foreign sales corporation transfer pricing grouping rules set forth in § 927(d)(2)(B) and attendant regulations, Taxpayer's two product lines as defined in Temporary Treasury Regulation §§ 1.925(a)-1T(c)(8)(ii) and 1.925(b)-1T(b)(3) fall within the same broader product line grouping. |
| 200151018(PDF, 17K) |
12/21/2001 |
| Request concerning method of accounting for transportation and material handling costs related to coal and oil used to produce electricity. |
| 200151017(PDF, 16K) |
12/21/2001 |
| A requests a ruling that the merger of C into B does not disqualify the exchange by those corporations of their assets for the assets of Y1, Y2, and Y3 from nonrecognition treatment under § 1031, to the extent that § 1031 otherwise applies to such exchange. |
| 200151016(PDF, 18K) |
12/21/2001 |
| 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 became an employer under the Railroad Retirement Act and the Railroad Unemployment Insurance Act effective March 3, 2001, and that and both ceased to be employers under the Acts effective March 2, 2001. |
| 200151015(PDF, 16K) |
12/21/2001 |
| Issues: (1) The District is a political subdivision of State and as such is an organization described in §§ 170(b)(1)(A)(v) and 170(c)(1). (2) Contributions to the District that are exclusively for public purposes qualify as contributions to an organization or entity described in §§ 170(b)(1)(A)(v) and 170(c)(1) subject to the limitations therein. |
| 200151014(PDF, 22K) |
12/21/2001 |
| You requested a ruling regarding the tax treatment of certain payments to be received by X from Z, a government agency, pursuant to an agreement to provide goods and services to Z. |
| 200151013(PDF, 17K) |
12/21/2001 |
| In a letter dated April 4, 2001 and a supplemental letter dated July 5, 2001 your representative requested rulings regarding your sale of an interest in a facility designed to produce solid synthetic fuel from coal. |
| 200151012(PDF, 17K) |
12/21/2001 |
| In a letter dated April 4, 2001 and a supplemental letter dated July 5, 2001 your representative requested rulings regarding your purchase of an interest in a facility designed to produce solid synthetic fuel from coal. |
| 200151011(PDF, 3.0K) |
12/21/2001 |
| On December 13, 1993, a Technical Advice Memorandum (TAM 9410008, hereinafter the "TAM") was issued concerning Taxpayer. We have reconsidered the conclusion of that TAM, with respect to Program B, that Taxpayer became the owner of stripped coupons within the meaning of § 1286(e)(2) of the Internal Revenue Code under the analysis of Rev. Rul. 91-46. As a result of that reconsideration, we have concluded that Taxpayer did not become the owner of stripped coupons under § 1286(e)(2). |
| 200151010(PDF, 17K) |
12/21/2001 |
| This responds to your letter requesting a ruling on behalf of the above-named taxpayer that upon the timely filing of the taxpayer's 2000 U.S. Individual Income Tax Return, under the facts described below, the taxpayer will have substantially complied with the requirements of § 1042 of the Internal Revenue Code of 1986 and the applicable regulations in connection with the sale of stock of the Company to the employee stock ownership plan (ESOP) maintained by the Company. |
| 200151009(PDF, 6.9K) |
12/21/2001 |
| Requesting an extension of time for Partnership to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be treated as an association taxable as a corporation. Partnership represents the following facts. |
| 200151008(PDF, 13K) |
12/21/2001 |
| This responds to your letter requesting a ruling on behalf of the above-named Shareholders regarding their substantial compliance with the requirements of § 1042 of the Internal Revenue Code of 1986 and the applicable regulations in connection with the sale of qualified securities of the Company to the employee stock ownership plan (ESOP) maintained by the Company. |
| 200151007(PDF, 6.8K) |
12/21/2001 |
| This letter responds to your letter dated March 26, 2001, submitted on behalf of Partnership, requesting an extension of time for Partnership to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be treated as an association taxable as a corporation. Partnership represents the following facts. |
| 200151006(PDF, 6.8K) |
12/21/2001 |
| Letter requesting an extension of time for Partnership to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be treated as an association taxable as a corporation. |
| 200151005(PDF, 6.8K) |
12/21/2001 |
| Requesting an extension of time for Partnership to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be treated as an association taxable as a corporation. Partnership represents the following facts. |
| 200151004(PDF, 46K) |
12/21/2001 |
| This Chief Counsel Advice responds to your memorandum dated June 7, 2001. In accordance with Internal Revenue Code § 6110(k)(3), this Chief Counsel Advice should not be cited as precedent. |
| 200151003(PDF, 22K) |
12/21/2001 |
| Did Entity A constructively receive income upon the receipt of a promissory note from Entity B; upon the due date of the promissory note or upon receipt of a secured promissory note from Entity B. |
| 200151002(PDF, 18K) |
12/21/2001 |
| 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 September 28, 2000. |
| 200151001(PDF, 9.5K) |
12/21/2001 |
| This is in response to a request submitted by the Authority for an extension of time under § 301.9100-1 of the Procedure and Administrative Regulations to file Form 8328 in order to make a carryforward election under § 146(f) of the Internal Revenue Code. |
| 200150040(PDF, 28K) |
4/12/2002 |
| This letter is in reply to the letter dated October 6, 2000, as amended by letter dated June 4, 2001, in which M requested a ruling with respect to the tax consequences of its proposed program. |
| 200150039(PDF, 51K) |
4/12/2002 |
| This letter is in response to X's request, and subsequent correspondence, requesting rulings relating to KS public charity status. |
| 200150038(PDF, 30K) |
4/12/2002 |
| This is in response to H's ruling request dated March 20, 2001, concerning the tax consequences of H's proposed fee for services plan. |
| 200150037(PDF, 31K) |
4/12/2002 |
| This is in response to M's letter dated December 13, 2000, as supplemented, in which M requested a set-aside ruling of T under § 4942(g)(2)(B)(i) of the Internal Revenue Code . |
| 200150036(PDF, 51K) |
4/12/2002 |
| This is in response to the letter submitted by your authorized representative on your behalf, as supplemented by correspondence in which you seek a series of letter rulings under § 408(d)(3) of the Internal Revenue Code. |
| 200150035(PDF, 38K) |
4/12/2002 |
| This is in reply to a letter dated May 25, 2001, from your legal representative in which he requested rulings concerning the income tax consequences of certain transactions arising from a recent corporate reorganization. |
| 200150034(PDF, 72K) |
4/12/2002 |
| In letters dated December 3, 2000, and March 28, 2001, you requested a ruling in which you request relief under § 301.9100-3 of the Procedure and Administration Regulations. |
| 200150033(PDF, 37K) |
4/12/2002 |
| This is in reply to a letter dated May 25, 2001, from your legal representative in which he requested rulings concerning the income tax consequences of certain transactions arising from a recent corporate reorganization. |
| 200150032(PDF, 36K) |
4/12/2002 |
| This is in reply to a letter dated May 25, 2001, from your legal representative in which he requested rulings concerning the income tax consequences of certain transactions arising from a recent corporate reorganization. |
| 200150031(PDF, 68K) |
4/12/2002 |
| We have considered A's and 5's ruling requests, dated November 14, 2000, as supplemented by subsequent correspondence, wherein they requested certain rulings concerning the federal tax consequences of the proposed transaction described below. |
| 200150030(PDF, 36K) |
4/12/2002 |
| This is in response to the Trusts letter dated September 12, 2000, as amended May 24, 2001, which requests a ruling that the termination of the Trust and the transfer of excess assets from the Trust to the Foundation will not result in the imposition of the 100% excise tax under § 4976 of the Internal Revenue Code. |
| 200150029(PDF, 66K) |
4/12/2002 |
| This is in reference to your letter postmarked June 20, 2000, requesting advance approval of your grant procedures under § 4945(g)(1) of the Internal Revenue Code. |
| 200150028(PDF, 53K) |
4/12/2002 |
| This letter is in response to your request for rulings regarding a proposed merger of restored pension plans previously maintained by the Taxpayer. |
| 200150027(PDF, 39K) |
4/12/2002 |
| We have considered X's ruling request dated December 3, 1998 regarding X's formation of a limited liability company ("LLC") to receive a contribution of real property subject to potential liabilities. |
| 200150026(PDF, 209K) |
4/12/2002 |
| This letter is in reply to the letter from your authorized representative dated August 1, 2000, in which M requested rulings with respect to the tax consequences of a proposed merger. |
| 200150025(PDF, 5.6K) |
12/14/2001 |
| This responds to your letter dated May 25, 2001, submitted on behalf of X requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200150024(PDF, 6.1K) |
12/14/2001 |
| This responds to a letter dated June 13, 2001, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200150023(PDF, 15K) |
12/14/2001 |
| This is in response to a letter dated May 4, 2001, in which rulings are requested regarding the federal income tax consequences of a proposed transaction. |
| 200150022(PDF, 5.6K) |
12/14/2001 |
| This letter responds to your letter, dated March 13, 2001, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200150021(PDF, 5.9K) |
12/14/2001 |
| This letter responds to a letter dated June 19, 2001, and additional correspondence, submitted on behalf of X by X's authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200150020(PDF, 17K) |
12/14/2001 |
| This is in response to your letter dated August 20, 2001 and prior correspondence submitted in which you requested rulings on behalf of Child 1, Child 2, and R1 concerning the application of §§ 2514, 2041, and 2501 of the Internal Revenue Code. |
| 200150019(PDF, 7.8K) |
12/14/2001 |
| This letter responds to a letter dated December 11, 2000, and subsequent correspondence, submitted by the authorized representative of A as settlor and trustee of Trust, requesting certain factors and rulings regarding Trust under § 664 of the Internal Revenue Code. |
| 200150018(PDF, 26K) |
12/14/2001 |
| Taxpayer asks for a waiver of a reasonable error under § 7702(f)(8) such that the Policies will be treated as life insurance contracts for federal tax purposes. |
| 200150017(PDF, 11K) |
12/14/2001 |
| This letter responds to your letter dated December 18, 2000, and subsequent correspondence submitted on behalf of Company, requesting inadvertent termination relief under § 1362(f) of the Internal Revenue Code. |
| 200150016(PDF, 13K) |
12/14/2001 |
| This is in response to a letter dated May 21, 2001 and prior correspondence submitted on your behalf by your authorized representatives, in which a ruling was requested concerning the generation-skipping transfer tax consequences of a proposed reformation of trust. |
| 200150015(PDF, 5.7K) |
12/14/2001 |
| This letter responds to a letter dated May 30, 2001, requesting a ruling on behalf of X under a power of attorney on file with this office, under § 1362(b)(5) of the Internal Revenue Code. |
| 200150014(PDF, 35K) |
12/14/2001 |
| Taxpayer asks for a waiver of a reasonable error under § 7702(f)(8) such that the Policies will be treated as life insurance contracts for federal tax purposes. |
| 200150013(PDF, 8.4K) |
12/14/2001 |
| This responds to the letter dated March 4, 2001, together with subsequent correspondence, submitted on behalf of X, requesting a ruling that X's income from Property is not passive investment income within the meaning of § 1362(d)(3)(C)(i) of the Internal Revenue Code. |
| 200150012(PDF, 67K) |
12/14/2001 |
| This Chief Counsel Advice responds to your memorandum dated May 7, 2001. |
| 200150011(PDF, 30K) |
12/14/2001 |
| This Chief Counsel Advice responds to your memorandum dated May 30, 2001. |
| 200150010(PDF, 9.4K) |
12/14/2001 |
| Supplemental response - Validity of an assessment made during a bankruptcy case where statutory notice of deficiency was previously issued during the same bankruptcy case. |
| 200150009(PDF, 28K) |
12/14/2001 |
| This letter is in response to a letter dated August 29, 2000, and subsequent correspondence, written on behalf of DT requesting rulings under §§ 351, 381, 1371 and 1374 of the Internal Revenue Code. |
| 200150008(PDF, 32K) |
12/14/2001 |
| This Chief Counsel Advice responds to your memorandum dated June 5, 2001. In accordance with § 6110(k)(3) of the Internal Revenue Code, this Chief Counsel Advice should not be cited as precedent. |
| 200150007(PDF, 44K) |
12/14/2001 |
| Issue: Can a federal tax lien that self-releases, after the debtor receives a bankruptcy discharge of the related tax liabilities, be reinstated against pre-petition property in accordance with the procedures under Internal Revenue Code § 6325(f)(2)? |
| 200150006(PDF, 18K) |
12/14/2001 |
| 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 December 31, 2000. |
| 200150005(PDF, 18K) |
12/14/2001 |
| 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 November 28, 2000. |
| 200150004(PDF, 29K) |
12/14/2001 |
| Taxpayer asked that we rule that the tax imposed on this measured diesel fuel is refundable because this portion of the highway vehicle's diesel fuel is used in an off-highway business use, a nontaxable use. |
| 200150003(PDF, 8.0K) |
12/14/2001 |
| Issue: Whether, for purposes of § 2651 of the Internal Revenue Code, Daughter 2 and Daughter 3 are assigned to the second generation below the generation of the transferor. |
| 200150002(PDF, 5.3K) |
12/14/2001 |
| Requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200150001(PDF, 144K) |
12/14/2001 |
| Issues: (1) Whether a series of prearranged transactions, culminating in a $BB capital loss on the sale of stock received by the taxpayer in a § 351 transaction, should be disallowed on the following grounds: a. That the taxpayer failed to substantiate its entitlement to the capital loss. b. That the series of transactions in which the taxpayer obtained and sold the assets lacked economic substance and whether the carryover basis in the stock received from Limited Partnership B was derived from lease stripping transactions that lacked economic substance. (2) Whether the foreign shareholders of Taxpayer, a domestic corporation, may be held liable as transferees for Taxpayer's tax liability resulting from the corporation's long-term capital gain on the sale of the appreciated assets? (3) Whether the Service can take the position that the accuracy related penalty provided by § 6662 applies to deficiencies that result from adjustments to the capital losses reported by Taxpayer? |
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