2002 Chief Counsel's
Written Determinations
200230000 to 200234999
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.
| 200234074(PDF, 95K) |
5/28/2002 |
| This is in response to the letter, submitted by your authorized representative on your behalf, as supplemented by correspondence, in which you request a ruling under § 401(a)(9) of the Internal Revenue Code. The following facts and representations support your ruling request. |
| 200234073(PDF, 66K) |
5/28/2002 |
| This is in response to your letter, as supplemented by correspondence, in which you, through your authorized representative, request relief under $ 301.9100-3 of the Procedure and Administration Regulations. The following facts and representations support your ruling request. |
| 200234072(PDF, 137K) |
5/31/2002 |
| This is in reply to your rulings request of July 19, 2001, concerning X's proposed transfer of all of its assets to Y pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200234071(PDF, 76K) |
5/31/2002 |
| This is in reference to your ruling request dated September 12, 2001, concerning the federal income tax consequences stemming from proposed grants from the Foundation to the. Association, the proposed transfer of Corporation assets to the Association and the Foundation, and the Association's assumption of responsibility for conducting continuing legal education in State. |
| 200234070(PDF, 94K) |
5/29/2002 |
| This is in response to your request for a ruling, dated December 15, 2000, submitted by your authorized representative, in which you ask for several rulings under § 401 (a)(28), 402(e)(4), 409(a)(2) and 4975(e)(7) of the Internal Revenue Code. Correspondence dated April 13, 2001, February 7, 2002, February 15, 2002, and May 24, 2002, supplemented the request. |
| 200234069(PDF, 101K) |
5/9/2002 |
| lssue: Whether an examination imposed change in the proper time for deducting contributions made to collective bargained pension plans is a change in method of accounting? |
| 200234068(PDF, 81K) |
5/28/2002 |
| This is in reply to your rulings request of January 11, 2001, on T's proposed transfer of all of its assets to C pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200234067(PDF, 90K) |
5/28/2002 |
| This is in reply to your rulings request of January 11, 2001, on T's proposed transfer of all of its assets to C pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200234066(PDF, 152K) |
5/30/2002 |
| This is in reply to your rulings request of December 31, 2001, on X's proposed transfer of all of its assets to Y and its merger into Y pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200234065(PDF, 161K) |
5/30/2002 |
| This is in reply to your rulings request of December 31, 2001, on X's proposed transfer of all of its assets to Y and its merger into Y pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200234064(PDF, 101K) |
8/23/2002 |
| This letter responds to your December 14, 2001 request for rulings on certain federal income tax consequences of a proposed transaction. The information submitted in this request and in subsequent correspondence is summarized below. |
| 200234063(PDF, 30K) |
8/23/2002 |
| Issues: (1) Whether Taxpayer should include 100 percent of Corporation’s base year qualified research expenses, base year gross receipts, and average annual gross receipts for the four taxable years preceding Taxpayer’s credit year in computing its base amount. (2) Whether Taxpayer should include all of the qualified research expenditures paid or incurred by Corporation for the period Date 3 through Date 6 (the period before Corporation became a member of Taxpayer’s consolidated group) in computing its research credit for the taxable year ended Date (10) (3) Whether Taxpayer may claim a current deduction under § 174 for the qualified research expenditures paid or incurred by Corporation for the period Date 3 through Date 6 (the period before Corporation became a member of Taxpayer’s consolidated group). |
| 200234062(PDF, 25K) |
8/23/2002 |
| This is in reference to your request for rulings regarding the effect of proposed distributions to Trusts #1 through #26 for federal income and generation-skipping transfer tax purposes. |
| 200234061(PDF, 19K) |
8/23/2002 |
| This is in response to a letter dated November 21, 2001, submitted on behalf of Distributing, requesting rulings under §§ 355 and 368 of the Internal Revenue Code with respect to a proposed transaction. Additional information was received in letters dated January 15, 2002, January 25, 2002, March 8, 2002, and April 3, 2002. |
| 200234060(PDF, 8K) |
8/23/2002 |
| This is in response to your letter dated March 11, 2002, requesting a ruling that A’s loss of lawful permanent resident status (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. Additional information was submitted in a letter dated May 8, 2002. The information submitted for consideration is substantially as set forth below. |
| 200234059(PDF, 6K) |
8/23/2002 |
| This letter responds to a letter dated March 4, 2002, and subsequent correspondence, requesting a ruling on behalf of Corporation under § 1362(b)(5) of the Internal Revenue Code. |
| 200234058(PDF, 5K) |
8/23/2002 |
| This responds to a letter dated January 29, 2002, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200234057(PDF, 8K) |
8/23/2002 |
| This letter responds to a request submitted on behalf of Partnership, dated April 6, 2001, seeking a written determination allowing an extension of time for Partnership to make an election under § 754 of the Internal Revenue Code. |
| 200234056(PDF, 7K) |
8/23/2002 |
| On Date A, this office issued a private letter ruling (PLR # 200020045) (“Initial Ruling”) concluding that the issuance of a financing order by the State A public utility commission (PUC) authorizing the collection of special charges to recover the utilities’ regulatory assets and certain stranded costs, and the transfer to the Company of proceeds from the issuance of Notes did not result in gross income to Company, and that the Notes issued to investors by a special purpose entity (Issuer) would be obligations of the Company. |
| 200234055(PDF, 15K) |
8/23/2002 |
| Issue: Whether the submission of an unsigned agreement (referred to in § 2057(h)) renders the § 2057 election ineffective, or may the executor have a reasonable period of time (not exceeding 90 days) after notification to provide the necessary signatures. |
| 200234054(PDF, 38K) |
8/23/2002 |
| This letter is in response to a letter dated June 1, 2001, submitted on behalf of Company, requesting various rulings relating to Company’s status as a real estate investment trust (“REIT”) under § 856 of the Internal Revenue Code. |
| 200234053(PDF, 20K) |
8/23/2002 |
| This letter responds to your letter dated November 19, 2001, in which rulings were requested as to the federal income tax consequences of a proposed transaction. Additional information was submitted in letters dated December 19, 2001, February 27, March 5, March 28, April 2, April 4, May 7, May 8, May 13, and May 20, 2002. |
| 200234052(PDF, 14K) |
8/23/2002 |
| This ruling is in reply to the letter and enclosures requesting an extension of time under § 301.9100-1(c) of the Procedure and Administration Regulations for A to file a Form 970, Application to use LIFO Inventory Method, on behalf of its subsidiary B, which is to be effective for the tax year ended Date (1) This request is made in accordance with § 301.9100-3. |
| 200234051(PDF, 8K) |
8/23/2002 |
| This private letter ruling is in response to your request, dated February 21, 2002, on behalf of LLC, requesting an extension of time under § 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). |
| 200234050(PDF, 5K) |
8/23/2002 |
| This responds to your May 7, 2002 request that we supplement our letter ruling dated April 10, 2001 (PLR-130376-00) (the “Prior Letter Ruling”). Capitalized terms not defined in this ruling have the meanings originally assigned them in the Prior Letter Ruling. |
| 200234049(PDF, 8K) |
8/23/2002 |
| This letter responds to a letter dated April 15, 2002 requesting a ruling that Taxpayers be granted an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 469(c)(7)(A) of the Internal Revenue Code and § 1.469-9(g)(3) of the Income Tax Regulations to treat all interests in rental real estate as a single rental real estate activity. |
| 200234048(PDF, 14K) |
8/23/2002 |
| This ruling is in reply to the letter and enclosures requesting an extension of time under § 301.9100-1(c) of the Procedure and Administration Regulations for A to file a Form 970, Application to use LIFO Inventory Method, on behalf of its subsidiary B, which is to be effective for the tax year ended Date (1) This request is made in accordance with § 301.9100-3. |
| 200234047(PDF, 20K) |
8/23/2002 |
| This is in response to your letter dated November 2, 2001, and subsequent correspondence, requesting a ruling under § 2601 and 2041 of the Internal Revenue Code. |
| 200234046(PDF, 8K) |
8/23/2002 |
| This is in response to a letter dated December 20, 2001, requesting a ruling that A’s loss of lawful permanent resident status (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. Additional information was submitted in letters dated February 14 and 28, 2002. The information submitted for consideration is substantially as set forth below. |
| 200234045(PDF, 6K) |
8/23/2002 |
| This letter responds to a letter dated December 11, 2001, and subsequent correspondence, submitted on behalf of X by X’s authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200234044(PDF, 39K) |
8/23/2002 |
| This letter responds to your November 19, 2001 request for rulings regarding certain federal income tax consequences of a proposed transaction. Additional information was provided in letters dated March 4, March 21, April 9, April 24, May 3, May 16, and May 17, 2002. The information submitted in that request and in later correspondence is summarized below. |
| 200234043(PDF, 24K) |
8/23/2002 |
| This responds to a letter from your authorized representative dated May 31, 2001, and subsequent correspondence, requesting rulings regarding the income, gift and generation-skipping transfer tax consequences of the proposed consolidation of certain trusts. |
| 200234042(PDF, 7K) |
8/23/2002 |
| This letter responds to your letter dated January 24, 2002, as well as subsequent correspondence, requesting, on behalf of Company, a ruling under § 1362(b)(5) of the Internal Revenue Code regarding Company's late S corporation election. |
| 200234041(PDF, 5K) |
8/23/2002 |
| This responds to your letter dated March 15, 2002, submitted on behalf of X requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200234040(PDF, 3K) |
8/23/2002 |
| On February 16, 1988, the IRS issued a letter ruling, LTR 8819067, to Taxpayer concerning the applicability of § 6416(b)(4)(B)(i) of the Internal Revenue Code to Taxpayer’s sales. On December 9, 1988, the IRS issued a letter ruling, LTR 8910041, to Taxpayer concerning the applicability of § 6416(b)(4)(B)(ii) to Taxpayer’s sales and revoking LTR 8819067. |
| 200234039(PDF, 39K) |
8/23/2002 |
| Issues: (1) Whether the transfer of x Product to User under the exclusive terms and conditions of the Agreement is considered a sale for Federal income tax purposes. (2) Whether the transfer of Related Assets, which is required in order to exploit Product, under the nonexclusive terms and conditions of the Agreement, is considered a sale for Federal income tax purposes. |
| 200234038(PDF, 23K) |
8/23/2002 |
| Issues: (1) The proposed reformation will constitute a “qualified reformation” within the meaning of § 2055(e)(3)(B) of the Internal Revenue Code. (2) The separate reformed trusts for Beneficiary 1 and Beneficiary 2, as reformed, will each meet the requirements of a charitable remainder unitrust under § 664(d)(2). (3) A federal estate tax charitable deduction will be allowed under § 2055(a) based upon the present value of the charitable remainder interests provided for under the Beneficiary 1 and Beneficiary 2 unitrusts, as reformed. (4) A federal estate tax charitable deduction will be allowed under § 2055(a) equal to the full value of the property passing to the separate trusts for Charity 1 and Charity |
| 200234037(PDF, 9K) |
8/23/2002 |
| This is in response to your letter of January 25, 2002, in which you requested an extension of time under § 301.9100-1 of the Procedure and Administration Regulations to make an alternate valuation election under § 2032 of the Internal Revenue Code. |
| 200234036(PDF, 6K) |
8/23/2002 |
| This replies to a letter dated November 1, 2001, requesting that Taxpayer be granted an extension of time under Treasury Regulation § 301.9100-3 to submit a ruling request provided by Internal Revenue Code § 877 and § IV of Notice 97-19, as modified by Notice 98-34. The information submitted for consideration is substantially as set forth below. |
| 200234035(PDF, 8K) |
8/23/2002 |
| This letter responds to a request submitted on behalf of Y, dated February 22, 2002, seeking a written determination allowing an extension of time for Y to make an election under § 754 of the Internal Revenue Code. |
| 200234034(PDF, 8K) |
8/23/2002 |
| A, wife of B, died on Date (1) B is a partner of P. Under controlling state law, a fraction of B’s interest in P passed to A’s estate. P filed its partnership return for the year of A's death without a § 754 election, having relied on a professional tax return preparer who failed to advise P of the availability and benefits of such an election. |
| 200234033(PDF, 8K) |
8/23/2002 |
| This letter responds to a request submitted on behalf of X, dated February 22, 2002, seeking a written determination allowing an extension of time for X to make an election under § 754 of the Internal Revenue Code. |
| 200234032(PDF, 8K) |
8/23/2002 |
| This letter responds to a request submitted on behalf of Q, dated February 22, 2002, seeking a written determination allowing an extension of time for Q to make an election under § 754 of the Internal Revenue Code. |
| 200234031(PDF, 8K) |
8/23/2002 |
| This letter responds to a request submitted on behalf of Z, dated February 22, 2002, seeking a written determination allowing an extension of time for Z to make an election under § 754 of the Internal Revenue Code. |
| 200234030(PDF, 8K) |
8/23/2002 |
| This is in reply to a request for a ruling concerning the deduction limitation of § 162(m) of the Internal Revenue Code. The facts, as presented by Acquiring, are as follows. Acquiring and Sub report income on a fiscal year basis. Target reports income on a calendar year basis. |
| 200234029(PDF, 6K) |
8/23/2002 |
| This responds to a letter dated January 23, 2002, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200234028(PDF, 13K) |
8/23/2002 |
| This letter responds to your authorized representative's letter dated March 23, 2001, in which you requested rulings under § 108, 305, 306, and 368 of the Internal Revenue Code. Additional information was submitted in letters dated May 23, November 26, and December 6, 2001. |
| 200234027(PDF, 13K) |
8/23/2002 |
| This letter responds to your authorized representative's letter dated November 27, 2000, in which you requested rulings under § 355 of the Internal Revenue Code. |
| 200234026(PDF, 13K) |
8/23/2002 |
| This is in response to your letter dated November 14, 2001, and subsequent submissions, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to make an allocation of the Generation-Skipping Transfer exemption. |
| 200234025(PDF, 18K) |
8/23/2002 |
| We respond to your letter dated November 19, 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 February 22 and May 14, 2002, is substantially as set forth below. |
| 200234024(PDF, 18K) |
8/23/2002 |
| This letter responds to a letter from your authorized representative dated December 21, 2001, requesting a ruling on the proper federal income tax treatment of certain disability payments made by Taxpayer to members and survivors under the Statute. |
| 200234023(PDF, 12K) |
8/23/2002 |
| This is in reply to the private letter ruling request in which the taxpayer, B, has asked for an extension of time to make an election under § 108(b)(5) of the Internal Revenue Code. |
| 200234022(PDF, 9K) |
8/23/2002 |
| This responds to the letter dated February 7, 2002, and additional correspondence, submitted on behalf of X, requesting a ruling under § 1362(f) of the Internal Revenue Code. |
| 200234021(PDF, 27K) |
8/23/2002 |
| This letter responds to your January 11, 2002 request for rulings on certain federal income tax consequences of a proposed and partially completed transaction. The information submitted in that letter and in later correspondence is summarized below. |
| 200234020(PDF, 20K) |
8/23/2002 |
| Issue: Whether Taxpayer properly allocated, under § 861, damages paid in settlement of a breach of contract award solely to U.S. source income? |
| 200234019(PDF, 12K) |
8/23/2002 |
| This letter responds to a letter dated December 20, 2001, submitted by the authorized representative of Estate, requesting rulings under § 691 of the Internal Revenue Code. |
| 200234018(PDF, 6K) |
8/23/2002 |
| This responds to a letter dated January 23, 2002, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200234017(PDF, 29K) |
8/23/2002 |
| Whether the terms of Decedent’s will provide the surviving spouse (Spouse) with a qualifying income interest for life in the Marital Trust within the meaning of § 2056(b)(7)(B)(ii) of the Internal Revenue Code. |
| 200234016(PDF, 6K) |
8/23/2002 |
| This letter responds to a letter, dated November 26, 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. |
| 200234015(PDF, 6K) |
8/23/2002 |
| This responds to a letter dated March 1, 2002, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200234014(PDF, 6K) |
8/23/2002 |
| This responds to a letter dated February 17, 2002, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200234013(PDF, 20K) |
8/23/2002 |
| Issues: (1) Is the amount of tax-exempt interest included in the reduction of the deduction for losses incurred as required by § 832(b)(5)(B) the gross amount of the tax-exempt interest or the amount of tax-exempt interest net of any amortizable bond premium attributable to the instruments paying the tax-exempt interest? (2) If the amount of tax-exempt interest properly taken into account in calculating the reduction of the deduction for losses incurred as required by Internal Revenue Code § 832(b)(5)(B) is the amount of tax-exempt interest net of any amortizable bond premium, does Taxpayer’s utilization of this amount in computing the reduction under § 832(b)(5)(B) for Year 1 and subsequent years constitute a change in method of accounting to which the provisions of § 446 apply? (3) Should Taxpayer be allowed to adjust the amount of tax-exempted interest used in calculating the § 832(b)(5)(B) reduction of the deduction for losses incurred based on the ratio of Taxpayer’s loss reserves attributable to transactions with Parent, which do not constitute an insurance contracts for tax purposes? |
| 200234012(PDF, 12K) |
8/23/2002 |
| This is in response to your request for a ruling that the Facility you plan to finance by the proceeds of the Bonds would be a “manufacturing facility” under § 144(a)(12)(C) of the Internal Revenue Code. |
| 200234011(PDF, 13K) |
8/23/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200234010(PDF, 12K) |
8/23/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200234009(PDF, 45K) |
8/23/2002 |
| This relates to your letter dated April 10, 2001, requesting a private letter ruling that compulsory contributions made pursuant to a nonqualified defined contribution plan (the Plan) and used to purchase retirement annuity contracts described in § 403(b) are excludible from the term “wages” for purposes of the Federal Insurance Contributions Act (FICA). For the reasons set forth below, we conclude that they are not. |
| 200234008(PDF, 8K) |
8/23/2002 |
| This refers to a request filed by X (the taxpayer) for consent to adopt the current expense method of deducting all computer software development costs pursuant to the provisions of Rev. Proc. 69-21, 1969-2 C.B. 303, for the tax year beginning January 1, 1999 (year of adoption/year of change). |
| 200234007(PDF, 10K) |
8/23/2002 |
| This is in reply to a request for a ruling to determine the federal employment tax status of the above-named Worker with respect to services provided the Firm. |
| 200234006(PDF, 38K) |
8/23/2002 |
| Issue: Whether the Service can bind A to its original representations regarding the amounts of basis step-ups resulting under § 743(b) from its acquisitions of partnership interests in B on Date 1, Date 2, and Date 3. |
| 200234005(PDF, 8K) |
8/23/2002 |
| This letter responds to a letter dated December 20, 2001, submitted on behalf of Taxpayer, requesting a private letter ruling regarding § 42 of the Internal Revenue Code. |
| 200234004(PDF, 12K) |
8/23/2002 |
| This is in response to your representative’s letter, dated October 31, 2001, and subsequent correspondence, requesting an extension of time in which to sever a trust into exempt and nonexempt trusts for purposes of the Generation-Skipping Transfer ("GST") Tax and to make a “reverse” qualified terminable interest property (“QTIP”) election with respect to the exempt trust. |
| 200234003(PDF, 17K) |
8/23/2002 |
| This responds to your letter requesting a ruling on behalf of the above-named Taxpayer 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. |
| 200234002(PDF, 28K) |
8/23/2002 |
| This memorandum constitutes Chief Counsel Advice. In accordance with § 6110(k)(3), this Chief Counsel Advice should not be cited as precedent. |
| 200234001(PDF, 18K) |
8/23/2002 |
| This is in reply to the Application for Change in Accounting Method (Form 3115) filed by Taxpayer under the provisions of Rev. Proc. 97-27, 1997-1 C.B. 680. Taxpayer represents that, on the date the Form 3115 was filed, it was not under examination, before an appeals office or a federal court with respect to any tax issue. Taxpayer requests permission to change its method of accounting from being taxed as an ordinary corporation to being taxed as a non-life insurance company under Part II of subchapter L beginning with the tax year ending |
| 200233032(PDF, 56K) |
5/13/2002 |
| This is reply to your request for a ruling submitted by your authorized representative dated December 1, 2000 that certain borrowings under a line of credit by funds organized under Trust M and Trust N for the purpose of facilitating redemptions do not give rise to unrelated debt financed income or create any "acquisition indebtedness" within the meaning of § 514 of the Internal Revenue Code. The request was supplemented by correspondence dated May 25, 2001. |
| 200233031(PDF, 115K) |
5/24/2002 |
| This letter responds to the request of counsel for Foundation, dated September 17, 2001. as supplemented and modified by letters dated February 15, and April 10, 2002, for rulings regarding the issue of self-dealing under § 4941 of the Internal Revenue Code . |
| 200233030(PDF, 122K) |
5/24/2002 |
| This is in reply to your rulings request of June 22, 2001, on X's proposed transfer of all of its assets to Y in a merger of X into Y pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200233029(PDF, 68K) |
5/23/2002 |
| This is in reply to your rulings request of July 19, 2001, concerning T's proposed transfer of all of its assets to C pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200233028(PDF, 96K) |
5/23/2002 |
| This is in reply to your rulings request of August 30, 2001, concerning T's proposed transfer of all of its assets to C pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200233027(PDF, 90K) |
5/23/2002 |
| This is in reply to your rulings request of August 30, 2001, concerning T's proposed transfer of all of its assets to C pursuant to § 507(b)(2) of the Internal Revenue Code. |
| 200233026(PDF, 49K) |
5/23/2002 |
| This is in reference to B's letter of February 11, 2002, in which you requested rulings that grants made by B pursuant to its C program are not taxable expenditures under § 4945(g) of the Code, and that the grants will not be treated as the carrying on of propaganda or any attempt to influence legislation under § 4945(d)(1) of the Code. |
| 200233025(PDF, 66K) |
5/23/2002 |
| This is in response to a letter from your authorized representative requesting rulings on your behalf regarding the tax consequences associated with the reorganization of the operations of a tax-exempt integrated healthcare system. |
| 200233024(PDF, 106K) |
5/21/2002 |
| This letter is in response to your ruling request under § 501(c)(3) and 512 of the Internal Revenue Code. |
| 200233023(PDF, 68K) |
5/20/2002 |
| This is in response to your letter of September 5, 2001, and previous correspondence from your authorized representatives, who have requested certain rulings on your behalf. |
| 200233022(PDF, 33K) |
8/16/2002 |
| This is in response to your letter of January 24, 2002, and other correspondence in which you request rulings on the application of § 71, 215, 1041, 2512, and 2516 of the Internal Revenue Code to a settlement agreement. |
| 200233021(PDF, 19K) |
8/16/2002 |
| This is in response to your letter dated November 26, 2001, requesting an extension of time under § 2642(g) of the Internal Revenue Code and § 301.9100-3 of the Procedure and Administration Regulations to make a late allocation of Taxpayer’s generation-skipping transfer (“GST”) tax exemption. |
| 200233020(PDF, 13K) |
8/16/2002 |
| This responds to a letter dated January 31, 2002, together with related documents, submitted on behalf of X, requesting a ruling under §1362(f) of the Internal Revenue Code. |
| 200233019(PDF, 12K) |
8/16/2002 |
| This responds to your letter dated March 1, 2002, and subsequent correspondence, written on behalf of X, requesting inadvertent termination relief under § 1362(f) of the Internal Revenue Code. |
| 200233018(PDF, 30K) |
8/16/2002 |
| Issue: (1) Whether $a of $b Notes, executed in Date 1 are properly attributable to A? (2) Whether there is a deemed cash distribution of $a to the partners of A under I.R.C § 752(b). |
| 200233017(PDF, 9K) |
8/16/2002 |
| This letter responds to a letter dated January 28, 2002, on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200233016(PDF, 83K) |
8/16/2002 |
| 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. |
| 200233015(PDF, 12K) |
8/16/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200233014(PDF, 12K) |
8/16/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200233013(PDF, 13K) |
8/16/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200233012(PDF, 11K) |
8/16/2002 |
| This responds to a letter dated March 8, 2002, submitted on behalf of X by its authorized representative, requesting an extension under §301.9100-3 of the Procedure and Administration Regulations for X to elect to be treated as an association taxable as a corporation for federal tax purposes and to elect to treat Y as a qualified subchapter S subsidiary (QSub), and also requesting relief under §1362(b)(5) of the Internal Revenue Code. |
| 200233011(PDF, 30K) |
8/16/2002 |
| Issues: (1) Whether Taxpayer, a domestic corporation, and its majority-owned foreign subsidiaries should be treated as a single taxpayer under Internal Revenue Code §§ 41(f)(1)(A)(i), 41(f)(5), and 1563(a) as members of the same controlled group of corporations if the foreign subsidiaries were excluded members of that controlled group of corporations under § 1563(b)(2)(C). (2) Whether Taxpayer should exclude the sales to its foreign subsidiaries when computing gross receipts for purposes of determining its base amount under § 41(c). |
| 200233010(PDF, 8K) |
8/16/2002 |
| This letter responds to a letter dated November 28, 2001, and subsequent correspondence, written on behalf of X, that the Service grant X an extension of time pursuant to § 301.9100-3 of the Procedure and Administration Regulations to elect to treat Sub as a qualified subchapter S subsidiary under § 1361(b)(3) of the Internal Revenue Code. |
| 200233009(PDF, 7K) |
8/16/2002 |
| This is in response to a request filed on behalf of the above-named taxpayer regarding the late filing of a Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. The taxpayer has requested that its late-filed Form 8716 be considered timely filed under authority contained in § 301.9100-3 of the Procedure and Administration Regulations. |
| 200233008(PDF, 15K) |
8/16/2002 |
| Issues: (1) That the proposed judicial reformation, ab initio, of Trust will not adversely affect Trust’s qualification as a CRUT under § 664. (2) That the proposed judicial reformation, ab initio, of Trust will not constitute act of self-dealing under § 4941. (3) That the proposed judicial reformation, ab initio, of Trust will not reduce Grantor’s income tax deduction for transfers to Trust under § 170. |
| 200233007(PDF, 13K) |
8/16/2002 |
| Issues: (1) That the proposed judicial reformation, ab initio, of Trust will not adversely affect Trust’s qualification as a CRUT under § 664. (2) That the proposed judicial reformation, ab initio, of Trust will not constitute an act of self-dealing under § 4941. (3) That the proposed judicial reformation, ab initio, of Trust will not reduce Grantors/Co-Trustees’ income tax deduction for transfers to Trust under § 170. |
| 200233006(PDF, 13K) |
8/16/2002 |
| Issues: (1) That the proposed judicial reformation, ab initio, of Trust will not adversely affect Trust’s qualification as a CRUT under § 664. (2) That the proposed judicial reformation, ab initio, of Trust will not constitute an act of self-dealing under § 4941. (3) That the proposed judicial reformation, ab initio, of Trust will not reduce Grantor’s income tax deduction for transfers to Trust under § 170. |
| 200233005(PDF, 13K) |
8/16/2002 |
| Issues: (1) That the proposed judicial reformation, ab initio, of Trust will not adversely affect Trust’s qualification as a CRUT under § 664. (2) That the proposed judicial reformation, ab initio, of Trust will not constitute an act of self-dealing under § 4941. (3) That the proposed judicial reformation, ab initio, of Trust will not reduce Grantor/Trustee’s income tax deduction for transfers to Trust under § 170. |
| 200233004(PDF, 17K) |
8/16/2002 |
| You have requested guidance on whether a formal Field Service Advice memorandum (FSA) is advisable given the following scenario. You believe that the facts and law are straightforward, and that an FSA is not needed. For the reasons set forth below, we concur. |
| 200233003(PDF, 25K) |
8/16/2002 |
| Issues: 1) Whether a Form 1040 that claims a refund and shows the taxpayer’s correct ITIN on the form, but includes a Form W-2 with an incorrect SSN, constitutes a valid return for purposes of the statute of limitations on assessment under § 6501 of the Code? 2) If the return constitutes a valid return, whether the return constitutes a valid claim for refund for purposes of § 6402 of the Internal Revenue Code? 3) If the return constitutes a valid return and a valid claim for refund, whether the return is in processible form for purposes of § 6611 of the Code? |
| 200233002(PDF, 12K) |
8/16/2002 |
| This Chief Counsel Advice responds to your January 8, 2002, Field Service Advice request regarding an examination team that wants to access the restricted portions of a taxpayer’s Internet website. We believe that a summons–and not entering into contract and waiver negotiations--is the appropriate vehicle to obtain access to the restricted information. This document is not to be relied upon or otherwise cited as precedent. |
| 200233001(PDF, 22K) |
8/16/2002 |
| Issues: (1) Should taxpayer correspondence that contains a vague request for a hearing embedded in a lengthy document comprised of frivolous arguments be considered a request for a CDP hearing if such correspondence is submitted within the time periods prescribed in Internal Revenue Code §§ 6320(a)(3)(B) and/or 6330(a)(3)(B)? (2) Should such taxpayer correspondence be treated as a request for an equivalent hearing if such correspondence is submitted outside of the time period prescribed by § 6320 and/or 6330? |
| 200232036(PDF, 108K) |
5/17/2002 |
| This is in response to your letter requesting a ruling regarding the proper treatment under § 501, 4941, 4942, 4944, and 4945 of the Internal Revenue Code for transactions involving a term-life insurance policy. |
| 200232035(PDF, 81K) |
5/16/2002 |
| This is in response to M's request for a ruling that the tuition program it administers as a savings program, is a qualified tuition program and is exempt from federal income tax under § 529 of the Internal Revenue Code. |
| 200232034(PDF, 62K) |
5/14/2002 |
| This is in response to the March 6, 2002, letter submitted on your behalf by your authorized representative, as supplemented by a letter dated April 19, 2002, in which you request an extension of time pursuant to § 301.9100-1 of the Procedure and Administration Regulations to file the notice of election described in § 3 of Revenue Procedure 93-40, 1993-2 C.B. 535 to be treated as operating qualified separate lines of business (“QSLOBs”) under § 414(r)(2) of the Internal Revenue Code of 1986, as amended (the “Code “) and § 1.414(r)-l(b) and 1.414(r)-4 of the Treasury Regulations. |
| 200232033(PDF, 231K) |
5/16/2002 |
| This is in response to a ruling request, as supplemented that was submitted by w's authorized representative. |
| 200232032(PDF, 5K) |
8/9/2002 |
| This responds to your letter dated November 27, 2001, submitted on behalf of X requesting relief under § 1362(b)(5) of the Internal Revenue Code. |
| 200232031(PDF, 16K) |
8/9/2002 |
| We received your letter requesting rulings under §216 of the Internal Revenue Code. This letter responds to your request. |
| 200232030(PDF, 21K) |
8/9/2002 |
| This responds to your letter dated December 6, 2001, and subsequent correspondence, requesting an extension of time under §§ 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to make a qualified terminable interest property (“QTIP”) election under § 2056(b)(7) of the Internal Revenue Code and a “reverse” QTIP election under § 2652(a)(3). |
| 200232029(PDF, 17K) |
8/9/2002 |
| We received your letter requesting rulings under §216 of the Internal Revenue Code. This letter responds to your request. |
| 200232028(PDF, 11K) |
8/9/2002 |
| This is in reply to a letter dated August 24, 2001 in which rulings are requested with regard to certain federal income tax consequences of proposed activities involving the above taxpayers. The rulings in this letter are based on the facts and representations submitted under penalties of perjury in support of the request. Verification of that information may be required as part of the audit process. The material information is summarized below. |
| 200232027(PDF, 25K) |
8/9/2002 |
| This is in response to your representative's letter of September 13, 2000, requesting three rulings on behalf of the Foundation concerning the tax consequences of certain liabilities, described below, that it acquired pursuant to a merger. |
| 200232026(PDF, 16K) |
8/9/2002 |
| This replies to a letter dated March 23, 2001, in which Taxpayer requests an extension of time under Treasury Regulation § 301.9100-3 to file the agreement described in § 1.1503- 2(g)(2)(i) numbering X elections, and the annual certification described in § 1.1503- 2(g)(2)(vi)(B) numbering Y annual certifications for the entities and tax years listed on Exhibit A, which is attached to and is part of this ruling letter. Additional information was submitted in a letter dated May 7, 2001, and April 19, 2002. The information submitted for consideration is substantially as set forth below. |
| 200232025(PDF, 10K) |
8/9/2002 |
| This is in reply to a private letter ruling request dated Date a, requesting rulings under § 882 of the Internal Revenue Code of 1986 ("the Code"). The information submitted for consideration is substantially as set forth below. |
| 200232024(PDF, 13K) |
8/9/2002 |
| This letter responds to a letter dated February 4, 2002 submitted on behalf of Purchaser and Seller by their authorized representative, requesting an extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Purchaser, Seller 1 and Seller 2 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)-1(d) 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 a letter dated March 18, 2002. The material information is summarized below. |
| 200232023(PDF, 12K) |
8/9/2002 |
| This letter responds to a letter dated February 4, 2002 submitted on behalf of Purchaser and Seller by their authorized representative, 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)-1(d) 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 a letter dated March 18, 2002. The material information is summarized below. |
| 200232022(PDF, 27K) |
8/9/2002 |
| This letter responds to the request of Taxpayer, dated February 21, 2002, and supplemental information as submitted by Taxpayer, for a revised schedule of ruling amounts in accordance with § 1.468A-3(i) and 1.468A-6(e)(2)(ii) of the Income Tax Regulations. The request is the result of the Commission decreasing the decommissioning costs. Utility was previously granted a revised schedule of ruling amounts by letter dated February 22, 1996. Information was submitted in accordance with § 1.468A-3(h)(2). |
| 200232021(PDF, 27K) |
8/9/2002 |
| This letter responds to the request of Taxpayer, dated February 21, 2002, and supplemental information as submitted by Taxpayer, for a revised schedule of ruling amounts in accordance with § 1.468A-3(i) and 1.468A-6(e)(2)(ii) of the Income Tax Regulations. The request is the result of the Commission decreasing the decommissioning costs. Utility was previously granted a revised schedule of ruling amounts by letter dated February 22, 1996. Information was submitted in accordance with § 1.468A-3(h)(2). |
| 200232020(PDF, 12K) |
8/9/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200232019(PDF, 12K) |
8/9/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200232018(PDF, 12K) |
8/9/2002 |
| This letter responds to your letter dated November 1, 2001, and subsequent correspondence, submitted on behalf of Taxpayer, requesting a private letter ruling regarding the application of § 42(j) of the Internal Revenue Code to a proposed transfer from Taxpayer to the Authority of bare legal title to certain real property owned by Taxpayer. |
| 200232017(PDF, 7K) |
8/9/2002 |
| This replies to a letter dated October 8, 2001, submitted by your authorized representative, requesting that Taxpayer be granted an extension of time under Treasury Regulation§ 301.9100-3 to file elections and agreements under § 1.1503-2(g)(2)(i) with respect to the dual consolidated losses of Entity occurring in Tax Years A through F; and to file annual certifications under § 1.1503-2(g)(2)(vi)(B) with respect to those losses in Tax Years B through F. Additional information was submitted in a letter dated May 2, 2002. The information submitted for consideration is substantially as set forth below. |
| 200232016(PDF, 11K) |
8/9/2002 |
| This letter is in reply to your letter dated October 10, 2001, requesting rulings with respect to a proposed transaction. Additional information was submitted in a letter dated January 25, 2002. |
| 200232015(PDF, 21K) |
8/9/2002 |
| This is in response to your February 28, 2002 letter and other correspondence requesting rulings concerning the estate tax consequences of the proposed disclaimer and the proposed reformation of a trust. |
| 200232014(PDF, 14K) |
8/9/2002 |
| This letter responds to a letter dated January 3, 2002, 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. Parent (as common parent of the consolidated group of which Sub 2, the United States shareholder of Purchaser, is a member) is requesting an extension to file a “§ 338 election” under § 338(g) with respect to Sub 2’s and Purchaser’s acquisition of the stock of Foreign Target 1, Foreign Target 2, and Foreign Target 3, as described below (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 letters dated March 6, April 2, and April 22, 2002. The material information is summarized below. |
| 200232013(PDF, 22K) |
8/9/2002 |
| Issue: Whether Taxpayer would have been able to file timely claims on July 22, 1998 for underpayment interest under § 6511 of the Internal Revenue Code for its Year 1-Year 5 taxable years? |
| 200232012(PDF, 34K) |
8/9/2002 |
| Issue: How are Taxpayer’s offshore supply vessels and marine support vessels that are bareboat-chartered to subsidiary operating companies and then time-chartered pursuant to service contracts to unrelated companies in the offshore energy industry classified for depreciation purposes under § 168 of the Internal Revenue Code? |
| 200232011(PDF, 11K) |
8/9/2002 |
| This responds to the letter dated October 25, 2001, together with subsequent correspondence, submitted on behalf of X requesting relief under § 1362(f) of the Internal Revenue Code. |
| 200232010(PDF, 11K) |
8/9/2002 |
| We are writing to inform you that we have declined to grant Affiliates of Company their request to change to the method of not accruing any portion of amounts to be received from providing services when such amounts, on the basis of experience, will not be collected (the nonaccrual experience method) as provided in § 448(d)(5) of the Internal Revenue Code, for the taxable year beginning January 1, 2001 and ending December 31, 2001 (year of change). |
| 200232009(PDF, 56K) |
8/9/2002 |
| This letter is in reply to your letter dated April 30, 2001, requesting rulings with respect to a plan of reorganization described below (the “Proposed Transaction”). Additional information relating to the Proposed Transaction was submitted in letters dated July 5, September 6, September 7, October 18, November 14, December 18, and December 26, 2001, and January 3, February 8, March 7, and March 29, 2002. |
| 200232008(PDF, 56K) |
8/9/2002 |
| This letter is in reply to your letter dated April 30, 2001, requesting rulings with respect to a plan of reorganization described below (the “Proposed Transaction”). Additional information relating to the Proposed Transaction was submitted in letters dated July 5, September 6, September 7, October 18, November 14, December 18, and December 26, 2001, and January 3, February 8, March 7, and March 29, 2002. |
| 200232007(PDF, 56K) |
8/9/2002 |
| This letter is in reply to your letter dated April 30, 2001, requesting rulings with respect to a plan of reorganization described below (the “Proposed Transaction”). Additional information relating to the Proposed Transaction was submitted in letters dated July 5, September 6, September 7, October 18, November 14, December 18, and December 26, 2001, and January 3, February 8, March 7, and March 29, 2002. |
| 200232006(PDF, 56K) |
8/9/2002 |
| This letter is in reply to your letter dated April 30, 2001, requesting rulings with respect to a plan of reorganization described below (the “Proposed Transaction”). Additional information relating to the Proposed Transaction was submitted in letters dated July 5, September 6, September 7, October 18, November 14, December 18, and December 26, 2001, and January 3, February 8, March 7, and March 29, 2002. |
| 200232005(PDF, 56K) |
8/9/2002 |
| This letter is in reply to your letter dated April 30, 2001, requesting rulings with respect to a plan of reorganization described below (the “Proposed Transaction”). Additional information relating to the Proposed Transaction was submitted in letters dated July 5, September 6, September 7, October 18, November 14, December 18, and December 26, 2001, and January 3, February 8, March 7, and March 29, 2002. |
| 200232004(PDF, 57K) |
8/9/2002 |
| This letter is in reply to your letter dated April 30, 2001, requesting rulings with respect to a plan of reorganization described below (the “Proposed Transaction”). Additional information relating to the Proposed Transaction was submitted in letters dated July 5, September 6, September 7, October 18, November 14, December 18, and December 26, 2001, and January 3, February 8, March 7, and March 29, 2002. |
| 200232003(PDF, 59K) |
8/9/2002 |
| Issue: Viewing the substance of the transaction as that of a conditional sale rather than a lease, is the conditional purchaser Operator or Finance 2? |
| 200232002(PDF, 12K) |
8/9/2002 |
| This is in response to a request submitted by Authority 1 to void the Form 8328 filed by Authority 1 on Date 2 and grant an extension of time pursuant to § 301.9100 of the Procedure and Administration 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 for $c in unused Year volume cap. |
| 200232001(PDF, 20K) |
8/9/2002 |
| Issue: X filed an amended return, electing under § 475 of the Internal Revenue Code to use the mark-to-market method of accounting for certain accounts receivable and notes receivable. After examining X’s amended return, the Service assessed a deficiency, even though the period of limitations had expired for the year the assessment was made. Should the assessment be abated? |
| 200231020(PDF, 94K) |
5/9/2002 |
| This is in response to M's request for a ruling that it is a qualified tuition program operating as a prepaid tuition program exempt from federal income tax under § 529 of the Internal Revenue Code (hereafter "Code"). |
| 200231019(PDF, 34K) |
5/9/2002 |
| Issues: (1) Whether plan amendments permitting Plan A participants to utilize their entire Account Y to purchase service credit in Plan B or Plan C jeopardizes the qualified status of Plan A. (2) Whether plan amendments permitting Plan A participants to utilize only that portion of Account Y representing employee contributions and related earnings to purchase service credit in Plan B or Plan C jeopardizes the qualified status of Plan A. (3) Will the transfer of Account Y assets directly from Plan A to Plan B or Plan C result in ordinary income to the participant under § 402(a)(l) and 72 of the Code. |
| 200231018(PDF, 87K) |
5/7/2002 |
| This is in response to your letter dated January 21, 2001 in which you requested rulings concerning the taxability of contributions made under a plan described in § 403(b) of the Internal Revenue Code. Letters dated February 26, 2002, March 16, 2002, and April 11, 2002, supplemented the request. |
| 200231017(PDF, 83K) |
2/28/2002 |
| This letter is in response to a ruling request dated August 2,2000, as supplemented by correspondence dated December 27, 2000, June 21, 2001, July 23,2001, July 23,2001, October 21, 2001, and February 13, 2002, which was submitted on your behalf by your authorized representative, concerning the federal income tax treatment, under § 414(h)(2) of the Internal Revenue Code (“Code”), of certain contributions to Plan X and Plan Y. |
| 200231016(PDF, 22K) |
8/2/2002 |
| Issue: Whether a tuition reduction provided for graduate education by an educational institution employer (a “university”) can be excluded as a working condition fringe benefit under the provisions of Code § 132(a)(3) if the tuition reduction does not qualify for exclusion under Code § 117(d). |
| 200231015(PDF, 28K) |
8/2/2002 |
| Issue: Whether Taxpayer may exclude from income under § 118(a) cash payments it received from the Department of Transportation (DOT) under the Maritime Security Fleet Program. |
| 200231014(PDF, 33K) |
8/2/2002 |
| Issue: Whether, in computing the overall profit percentage limitation on combined taxable income determined under the marginal costing method of Temporary Treasury Regulation § 1.925(b)-1T, a foreign sales corporation (“FSC”) must include sale transactions to which the full costing method of Temp. Treas. Reg. § 1.925(a)-1T was applied. |
| 200231013(PDF, 15K) |
8/2/2002 |
| Issues: 1) Can the Service require a full mailing address, which reflects the taxpayer’s actual physical location, on the Form W-7, “Application for IRS Individual Taxpayer Identification Number,” and reject any application that uses a post office box as a complete mailing address? 2) Under § 6109 of the Internal Revenue Code (“Code”), can an individual taxpayer identification number (ITIN) recipient apply for a preparer tax identification number (PTIN)? |
| 200231012(PDF, 5K) |
8/2/2002 |
| This letter responds to your letter, dated December 28, 2000, and subsequent correspondence, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200231011(PDF, 25K) |
8/2/2002 |
| This is in response to the June 12, 2001 letter and other correspondence from your authorized representative requesting rulings concerning the generation-skipping transfer tax, income tax and gift tax consequences of the proposed modification of the Trust. |
| 200231010(PDF, 16K) |
8/2/2002 |
| This responds to your letter dated December 21, 2001, and subsequent correspondence, 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. |
| 200231009(PDF, 8K) |
8/2/2002 |
| This letter responds to your letter dated September 10, 2001, requesting a ruling on behalf of Company under Internal Revenue Code §1362(b)(5). |
| 200231008(PDF, 16K) |
8/2/2002 |
| We respond to your letter dated November 30, 2001, requesting rulings on the federal income tax consequences of a proposed transaction. Additional information was submitted in and with letters dated March 13, and April 23, 2002. |
| 200231007(PDF, 6K) |
8/2/2002 |
| This letter responds to a letter dated August 10, 2001, and subsequent correspondence, requesting a ruling under § 301.9100-3(a) of the Procedure and Administration Regulations to file an election for Subsidiary to be treated as a disregarded entity for federal tax purposes. |
| 200231006(PDF, 22K) |
8/2/2002 |
| This letter responds to your October 29, 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. |
| 200231005(PDF, 5K) |
8/2/2002 |
| This responds to a letter dated December 28, 2001, requesting a ruling under §1362(b)(5) of the Internal Revenue Code. |
| 200231004(PDF, 5K) |
8/2/2002 |
| This responds to a letter dated December 13, 2001, requesting a ruling under §1362(b)(5) of the Internal Revenue Code. |
| 200231003(PDF, 21K) |
8/2/2002 |
| This letter responds to your 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. |
| 200231002(PDF, 9K) |
8/2/2002 |
| This letter responds to a letter dated October 26, 2001, and subsequent correspondence submitted on behalf of P by its authorized representative, 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. |
| 200231001(PDF, 14K) |
8/2/2002 |
| This responds to a ruling request submitted on March 14, 2002 on behalf of Company, requesting an extension of time pursuant to § 301.9100-3 of the Income Tax Regulations for Funds to make an election under § 855(a) and, in the case of Fund 3, under § 853(a) of the Internal Revenue Code for Tax Year. |
| 200230045(PDF, 25K) |
5/3/2002 |
| This letter constitutes notice that with respect to the above-named defined benefit pension plan we have granted a conditional waiver of the minimum funding standard for the plan year ended November 30, 2001. |
| 200230044(PDF, 164K) |
5/2/2002 |
| This is in response to a letter dated August 29, 2000, submitted on behalf of the above-named Employer by its authorized representative, and supplemented by additional correspondence dated February 14, June 6, and July 9, 2001. In that correspondence, your authorized representative requests private letter rulings on your behalf, under § 162, 401(a), 402, 404, 415, and 4972 of the Internal Revenue Code of 1986 , with regard to certain transactions pertaining to Plan X and Plan Y (together, "the Plans") of the Employer. In furtherance of these private ruling requests you provide the following facts, statements, and representations. |
| 200230043(PDF, 87K) |
5/2/2002 |
| This is in response to a ruling request dated August 28, 2000, as supplemented by correspondence dated June 21, 2001, submitted on your behalf by your authorized representative, with respect to the applicability of § 414(e) of the Internal Revenue Code to Plan P, Plan Q, Plan R, Plan S and Plan T. |
| 200230042(PDF, 77K) |
5/1/2002 |
| This is in response to a request for a private letter ruling dated October 17, 2001, submitted on your behalf by your authorized representative, as supplemented by telephone conversations with your authorized representative. In support of your request, your authorized representative has submitted the following facts and representations. |
| 200230041(PDF, 30K) |
5/1/2002 |
| This is in reference to your letter of February 28, 2002. requesting advance approval of your grant procedures under § 4945(g) of the Internal Revenue Code. |
| 200230040(PDF, 43K) |
4/1/2002 |
| This is in reply to x's ruling request of November 27, 2001, requesting approval of a set-aside of funds under the suitability test of § 4942(g)(2)(B)(i) of the Internal Revenue Code and § 53.4942(a)-3(b)(2) of the Foundation and Similar Excise Taxes Regulations, for its tax year ending December 31, 2001. |
| 200230039(PDF, 16K) |
7/26/2002 |
| This in response to your letter requesting a ruling that certain bonds issued by the Authority will not be treated as “refunding issues” within the meaning of § 1.150-1(d) of the Income Tax Regulations of obligations previously issued by the City. |
| 200230038(PDF, 21K) |
7/26/2002 |
| This responds to your January 17, 2002 letter and prior correspondence requesting a ruling that the modification of Trust by judicial reformation will not affect the generation-skipping transfer tax exempt status of Trust under § 2601 of the Internal Revenue Code. |
| 200230037(PDF, 18K) |
7/26/2002 |
| This is in reply to your letter dated Date A in which you requested a waiver under § 7702(f)(8) of the Internal Revenue Code that various life insurance contracts (the “Contracts”) will be treated as life insurance contracts for federal tax purposes. Further, you have requested that the proposed endorsement to bring the Contracts into compliance with § 7702 will not result in the loss of “grandfathered” status for purposes of § 72, 264, 7702, and 7702A, nor require retesting or the beginning of a new test period under § 264(d)(1), 7702(f)(7)(B)-(E), and 7702A(c), and that the proposed endorsement not be treated as an exchange for Federal tax purposes. |
| 200230036(PDF, 13K) |
7/26/2002 |
| Issue: Whether language in the current Notice of Beginning of Administrative Proceeding should be clarified. |
| 200230035(PDF, 16K) |
7/26/2002 |
| Issues: (1) Whether a surviving spouse (“liable spouse”) is entitled to file a claim and receive a refund on behalf of a deceased injured spouse (“deceased injured spouse”) where the liable spouse owes a federal or state tax debt that was incurred prior to marriage. (2) Whether the refund received by the liable spouse on behalf of the deceased injured spouse is subject to offset in order to satisfy an existing federal or state tax debt owed by such liable spouse. |
| 200230034(PDF, 43K) |
7/26/2002 |
| Issue: The Act requires a governmental entity to obtain court approval before obtaining “personally identifiable information” (“PII”) from a qualifying “cable operator”. 47 U.S.C.S. § 551. The Internal Revenue Code grants the Service broad authority to summons information from third parties when investigating taxpayers. See generally 26 U.S.C.S. § 7602. If the Service attempts to summons a cable operator that is covered by the Act, does this § create additional requirements for the Service’s administrative summons? |
| 200230033(PDF, 29K) |
7/26/2002 |
| Issues: 1) Whether the preparer’s address should be entered onto the master file when the address shown on the return is that of the preparer; and, if answered in the affirmative: 2) What, if any, are the disclosure implications if subsequent notices or correspondence are sent to the preparer’s address for tax years other the one specified on the Form 2848. 3) Whether the Service can issue statutory notices of deficiency using the preparer’s address for either the year covered on Form 2848 or other years. 4) Whether the Service may send refunds to the preparer for years other than the year covered in Form 2848 |
| 200230032(PDF, 7K) |
7/26/2002 |
| This letter responds to a letter received June 6, 2001, from your authorized representative, 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. |
| 200230031(PDF, 19K) |
7/26/2002 |
| This is in response to a letter dated January 29, 2002, submitted on behalf of Partnership, requesting a second extension of time under §§ 301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. Partnership (the United States shareholder of Purchaser, the “foreign purchasing corporation,”) previously requested an extension of time to file a “section 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 Purchaser’s acquisition of the stock of Target 2a and Target 2b (sometimes hereinafter referred to as the “Election”), on Date A. (All citations in this letter to regulations under § 338 are to the regulations as in effect on Date A). PLR-123951-01 (PLR-200152029) was issued granting Partnership an extension until 45 days from September 28, 2001 (the date of the letter), to file the election. Outside Tax Professional 2, who was responsible for filing the election, misread the due date. As a result, the extended filing deadline passed without Partnership having made the election. |
| 200230030(PDF, 18K) |
7/26/2002 |
| Issue: Must the basis of the stock of an S corporation in an open year be computed using previously deducted losses in excess of the basis in the stock in a year that is now closed? |
| 200230029(PDF, 18K) |
7/26/2002 |
| This letter is in response to your request for a ruling concerning the application of §§ 61 and 170(c) of the Internal Revenue Code to the program described below. Specifically, you request rulings that (1) the value of m received as rebates for purchased products or services are not included in your gross income under § 61 but rather are treated as a reduction in basis of the property purchased under § 1016, and (2) the payment of rebates of m by Company to a charitable organization described in § 170(c) will qualify as a charitable contribution by you under § 170(c) to the extent provided by § 170. |
| 200230028(PDF, 6K) |
7/26/2002 |
| This letter responds to a letter, dated December 30, 2001, submitted by X’s authorized representative, requesting a ruling under §1362(b)(5) of the Internal Revenue Code. |
| 200230027(PDF, 6K) |
7/26/2002 |
| This replies to your letter dated September 12, 2001, requesting that Taxpayer be granted an extension of time under Treasury Regulation § 301.9100-3 to file the agreement described in § 1.1503-2(g)(2)(i) with respect to the losses of Branch A occurring in the tax years ended on Dates A and B, and with respect to the losses of Branch B for the tax year ended on Date B. Additional information was submitted in a letter dated February 8, 2002. The information submitted for consideration is substantially as set forth below. |
| 200230026(PDF, 16K) |
7/26/2002 |
| This Chief Counsel Advice responds to your request for our opinion on the characterization of certain transactions in the above-referenced case. In accordance with Internal Revenue Code § 6110(k)(3), this Chief Counsel Advice should not be cited as precedent. We assume your response to the Field will contain a more comprehensive recitation of the facts. Briefly, our understanding of the facts is as follows: |
| 200230025(PDF, 6K) |
7/26/2002 |
| This is in reference to a Form 1128, Application to Adopt, Change, or Retain a Tax Year, submitted on behalf of the above-named taxpayer(s) (Parent TIN: (hereinafter “taxpayer”), requesting permission to change its accounting period, for federal income tax purposes, from a taxable year ending March 31 to a taxable year ending October 31, effective for the taxable year ending October 31,. 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. |
| 200230024(PDF, 19K) |
7/26/2002 |
| This is in response to your submission of January 9, 2002, on behalf of Decedent's estate, in which you request an extension of time under §§ 301.9100-1 and 301.9100-3 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. |
| 200230023(PDF, 8K) |
7/26/2002 |
| This letter responds to a letter dated April 9, 2001, and subsequent correspondence, written on behalf of X, A, and B and Sub 2 requesting a ruling, under § 301.9100-3 of the Procedure and Administration Regulations, that Sub 2 be granted an extension of time for making an election to be treated as a disregarded entity for federal tax purposes under § 301.7701-3(c). |
| 200230022(PDF, 25K) |
7/26/2002 |
| We received a letter dated March 6, 2002, from your authorized representative requesting rulings under §§ 2055 and 2518 of the Internal Revenue Code with respect to the proposed reformation of Trust and a disclaimer of certain interests in Trust. This letter responds to that request. |
| 200230021(PDF, 8K) |
7/26/2002 |
| This is in response to your letter dated November 28, 2001, requesting a ruling that A’s loss of lawful permanent resident status (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. Additional information was submitted in a letter dated March 7, 2002. The information submitted for consideration is substantially as set forth below. |
| 200230020(PDF, 7K) |
7/26/2002 |
| This is in reply to the letter dated January 4, 2002, submitted on behalf of X by X’s authorized representative, requesting that X be given an extension of time under § 301.9100 of the Procedure and Administrative Regulations in which to elect to be treated as an association taxable as a corporation for federal tax purposes effective D2. |
| 200230019(PDF, 10K) |
7/26/2002 |
| This letter responds to your request dated June 17, 2001, and subsequent correspondence, submitted on behalf of Trust, requesting rulings under § 301.9100-3 of the Procedure and Administration Regulations. |
| 200230018(PDF, 22K) |
7/26/2002 |
| This is in response to your April 2, 2001 letter and other correspondence requesting rulings concerning the tax treatment of funding a testamentary charitable gift annuity with assets from an individual retirement account. |
| 200230017(PDF, 27K) |
7/26/2002 |
| This is in response to your correspondence dated April 30, 2001, requesting a ruling concerning the estate and gift tax consequences of the proposed severance of the Marital Trust and Spouse’s proposed renunciation of her interest in one of the severed trusts under §§ 1222, 2207A, 2511, 2519, and 2702 of the Internal Revenue Code. |
| 200230016(PDF, 19K) |
7/26/2002 |
| This letter responds to Taxpayer's letter dated June 22, 2001, and subsequent correspondence, requesting a private letter ruling concerning the renewable electricity production credit under § 45 of the Internal Revenue Code. |
| 200230015(PDF, 8K) |
7/26/2002 |
| This letter responds to your letter, dated July 9, 2001, and subsequent correspondence on behalf of X, requesting an extension of time for X to elect to be treated as an association taxable as a corporation under § 301.7701-3 of the Procedure and Administration regulations. |
| 200230014(PDF, 8K) |
7/26/2002 |
| This letter responds to your letter, dated July 9, 2001, and subsequent correspondence on behalf of X, requesting an extension of time for X to elect to be treated as an association taxable as a corporation under § 301.7701-3 of the Procedure and Administration regulations. |
| 200230013(PDF, 20K) |
7/26/2002 |
| Issues: (1) What constitutes a valid election to use the TEFRA consolidated audit procedures; (2) Does answering “yes” to Form 1065, Schedule B, Question 4, constitute a valid election to become subject to the TEFRA consolidated audit procedures when no separate election has been made; and, (3) If checking “Yes” to question 4, Schedule B, Form 1065, constitutes an election to be covered under the TEFRA provisions, how is that election revoked? |
| 200230012(PDF, 8K) |
7/26/2002 |
| This is in response to a letter dated December 31, 2001, in which a ruling is requested to permit Taxpayer to reelect the foreign earned income exclusion pursuant to § 911 of the Internal Revenue Code. Additional information was received on March 15, 2002. |
| 200230011(PDF, 5K) |
7/26/2002 |
| This responds to your letter dated November 21, 2001, and subsequent correspondence, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200230010(PDF, 6K) |
7/26/2002 |
| This letter responds to a letter dated March 13, 2002, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200230009(PDF, 34K) |
7/26/2002 |
| This letter responds to a letter dated December 10, 2001 and subsequent correspondence submitted on behalf of P by its authorized representative, requesting rulings under § 29 and 702 of the Internal Revenue Code. |
| 200230008(PDF, 6K) |
7/26/2002 |
| This responds to a letter dated February 12, 2002, and subsequent correspondence, written on behalf of X, by X’s authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code. |
| 200230007(PDF, 37K) |
7/26/2002 |
| This letter responds to a ruling request submitted on behalf of Taxpayer by a letter dated May 8, 2001, as supplemented by a letter dated February 27, 2002. The request relates to whether a proposed donation of a vehicle qualifies for a charitable contribution deduction under § 170 of the Code. |
| 200230006(PDF, 61K) |
7/26/2002 |
| This letter responds to a letter dated June 26, 2001 (as resubmitted on November 13, 2001), submitted on your behalf by your authorized representative, in which rulings are requested as to the federal income tax consequences of a proposed transaction. The information submitted in that request and the additional information that was submitted in letters dated September 20, 2001, October 5, 2001, October 16, 2001, October 19, 2001, November 29, 2001, December 31, 2001, February 25, 2002, and April 3, 2002, is summarized below. |
| 200230005(PDF, 52K) |
7/26/2002 |
| This letter responds to a ruling request submitted on behalf of Charity by a letter dated February 20, 2001, which was forwarded by a transmittal letter dated February 23, 2001, and supplemented by letters dated May 8, 2001, and February 27, 2002. The request relates to a property donation program operated with a third party. The specific issues are whether donations made through the property donation program may qualify for a charitable contribution deduction under § 170 of the Code, whether Charity’s exempt status under § 501(c)(3) is adversely affected by this program, and whether this program constitutes an unrelated trade or business under §§ 511-513. |
| 200230004(PDF, 28K) |
7/26/2002 |
| This is in reply to your letter dated September 25, 2001 and subsequent correspondence, requesting various rulings under the Internal Revenue Code. |
| 200230003(PDF, 35K) |
7/26/2002 |
| Issue: Whether the revocable spousal interests provided under GRATs 1-4 are qualified interests for purposes of § 2702 of the Internal Revenue Code. |
| 200230002(PDF, 40K) |
7/26/2002 |
| This letter is in reply to a letter from your authorized representative, dated June 18, 2001, requesting rulings concerning the federal income tax consequences of a proposed transaction. Additional information was supplied in subsequent letters. |
| 200230001(PDF, 190K) |
7/26/2002 |
| Issues: (1) Whether USCorpA, USCorpB and FPtnrshipA/B were, with respect to the Project A development activities USCorpA and USCorpB performed after formation of their joint venture, “owned or controlled directly or indirectly by the same interests,” within the meaning of § 482 of the Internal Revenue Code. (2) Whether USCorpA’s Project A development activities were, within the meaning of Treasury Regulation § 1.482-2(b)(1) & (2), performed for the benefit of, or on behalf of FPtnrshipA/B, or for the benefit of, or on behalf of the foreign affiliates of USCorpA through which USCorpA held its 50% ownership interest in FPtnrshipA/B (“USCorpA Foreign Affiliates”). (3) Whether the facts to be taken into account in determining whether the various “situations in which services shall be considered an integral part of the business activity of a member of a group of controlled entities,” described in Treas. Reg. § 1.482-2(b)(7), are limited to those that exist in a particular taxable year and, if so, which taxable years should be considered for purposes of this case. (4) Whether USCorpA’s Project A development activities constitute a “construction activity” for purposes of Treas. Reg. § 1.482-2(b)(7)(ii). (5) Whether USCorpA’s Project A development activities were an integral part of the business activity of USCorpA, within the meaning of Treas. Reg. § 1.482-2(b)(7)(iii). (6) Whether FPtnrshipA/B “received the benefit of a substantial amount of services from one or more related parties during its taxable year” as a result of USCorpA’s Project A development activities, within the meaning of Treas. Reg. § 1.482-2(b)(7)(iv). (7) Whether some or all of USCorpA’s Project A development activities were “stewardship” activities for purposes of § 482. (8) Whether USCorpA’s Project A development activities and related transactions with FPtnrshipA/B may, in the alternative, be characterized as the development of intangible property and the transfer of that property to FPtnrshipA/B. |
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