Chief Counsel's Written Determinations Issued from 200415000 to 200419999

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.

200419038(PDF, 176K)	5/10/2004
This is in response to a letter dated July 19, 2002, as supplemented by letters dated November 12,2002, and December 10,2002, submitted on your behalf by your authorized representative requesting rulings regarding a proposed restructuring of certain pension trusts. The following facts and representations were submitted in connection with your request.
200419037(PDF, 239K)	5/10/2004
This is in response to a letter dated November 30,2001, as supplemented by correspondence dated November 10, 2003, December 3,2003, and December 22, 2003, submitted on your behalf by your authorized representative regarding rulings under section 72 of the Internal Revenue Code.
200419036(PDF, 265K)	5/10/2004
This is in response to a letter dated November 30, 2001, as supplemented by correspondence dated November 10, 2003, December 3,2003, and December 22, 2003, submitted on your behalf by your authorized representative regarding rulings under section 72 of the Internal Revenue Code. The following facts and representations were submitted in connection with your request.
200419035(PDF, 88K)	5/10/2004
This is in reply to a letter dated May 29, 2003, from your authorized representative requesting advance approval of your grant making procedures pursuant to the provisions of section 4945 of the Internal Revenue Code.
200419034(PDF, 47K)	5/10/2004
This letter constitutes notice that with respect to the above-named defined benefit pension plan we have granted a waiver of the minimum funding standard for the plan year ended December 31,2002.
200419033(PDF, 161K)	5/10/2004
This is in response to a ruling request dated October 2, 2003, as supplemented by correspondence dated December 11, 2003, and December 17,2003, submitted on your behalf by your authorized representative, concerning the federal income tax treatment, under section 414(h)(2) of the Internal Revenue Code ("Code"), of certain contributions to Plan X.
200419032(PDF, 141K)	5/10/2004
By letters dated October 27, 2003 , and December 10, 2003 , your authorized representative requested a waiver of the 60-day rollover requirement contained in section 402(C) ( 3 ) (A) of the IRC
200419031(PDF, 193K)	5/7/2004
This is in response to a letter dated March 6, 2003 and supplemented with correspondence dated July 24, 2003, October 22,2003, January 9,2004, January 28, 2004, and February 2, 2004 submitted by your authorized representative for a ruling concerning the waiver of the 60-day rollover requirement, as permitted by Internal Revenue Codesection 408(d)(3)(1).
200419030(PDF, 45K)	5/7/2004
This letter responds to your August 8, 2003 request for rulings on certain federal income tax consequences of a proposed transaction. The information submitted in that request and in later submissions is summarized below.
200419029(PDF, 27K)	5/7/2004
This letter responds to your letter dated November 21, 2003, and subsequent correspondence, submitted on behalf of Taxpayer, requesting an extension of time to make an election under § 42(g)(1) of the Internal Revenue Code pursuant to § 301.9100-1 of the Procedure and Administration Regulations.
200419028(PDF, 38K)	5/7/2004
This is in response to your letter of September 29, 2003, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations and § 2642(g)(1) of the Internal Revenue Code to make allocations of Decedent’s generation-skipping transfer (GST) tax exemption.
200419027(PDF, 39K)	5/7/2004
This is in response to a letter from your authorized representative dated April 6, 2003, requesting an extension of time under § 301.9100 of the Procedure and Administration Regulations to make an allocation of generation-skipping transfer (GST) tax exemption.
200419026(PDF, 39K)	5/7/2004
This is in response to a letter from your authorized representative dated April 6, 2003, requesting an extension of time under § 301.9100 of the Procedure and Administration Regulations to make an allocation of generation-skipping transfer (GST) tax exemption. This letter responds to that request.
200419025(PDF, 26K)	5/7/2004
This letter responds to your letter dated September 9, 2003, as well as subsequent correspondence, submitted on behalf of Company, requesting a ruling that the rental income received by Company from the Properties is not passive investment income within the meaning of § 1362(d)(3)(C)(i) of the Internal Revenue Code.
200419024(PDF, 24K)	5/7/2004
This responds to your letter dated September 10, 2003, as well as subsequent correspondence, submitted on behalf of Company, requesting a ruling that the rental income received by Company from the Properties is not passive investment income within the meaning of § 1362(d)(3)(C)(i) of the Internal Revenue Code.
200419023(PDF, 25K)	5/7/2004
This responds to your letter dated, April 30, 2003 requesting a ruling under § 301.7701-3(b)(3) of the Procedure and Administration Regulation that X’s purported entity classification as in effect on the date prior to January 1, 1997, remained the same after January 1, 1997, and that X may elect under § 1362(b)(5) of the Internal Revenue Code to be an S corporation effective on D2.
200419022(PDF, 32K)	5/7/2004
This is in response to your letter dated September 22, 2003, and subsequent correspondence, 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 an allocation of Taxpayer’s generation-skipping transfer (GST) tax exemption.
200419021(PDF, 40K)	5/7/2004
This is in response to your letter dated July 21, 2003, and subsequent correspondence, requesting, on behalf of Decedent's estate, an extension of time under § 301.9100-3 of the Procedure and Administration Regulations and § 2642(g) of the Internal Revenue Code to make allocations of Decedent's generation-skipping transfer (GST) tax exemption to Decedent's lifetime transfers to a trust.
200419020(PDF, 42K)	5/7/2004
This is in response to a letter dated August 5, 2003, submitted on behalf of Distributing, requesting rulings under §§ 355 and 368 of the Internal Revenue Codewith respect to a proposed transaction. Additional information was received in letters dated September 24, 2003, November 13, 2003, November 20, 2003, and January 22, 2003.
200419019(PDF, 23K)	5/7/2004
This is in response to a letter dated May 22, 2003, 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.
200419018(PDF, 23K)	5/7/2004
This is in response to a letter dated May 22, 2003 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.
200419017(PDF, 23K)	5/7/2004
This is in reference to a Form 1128, Application to Adopt, Change, or Retain a Tax Year, submitted on behalf of the 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 December 31, effective December 31, Year. 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.
200419016(PDF, 25K)	5/7/2004
This letter responds to a letter dated September 22, 2003, and subsequent correspondence, that was submitted on behalf of the Agency and the Partnership, requesting permission under § 42(n)(4) of the Internal Revenue Code and § 1.42-13 of the Income Tax Regulations to correct an administrative error in an allocation of the lowincome housing credit dollar amounts.
200419015(PDF, 17K)	5/7/2004
This responds to the letter dated November 25, 2003, together with subsequent correspondence, submitted on behalf of X, requesting relief under §1362(b)(5) of the Internal Revenue Code
200419014(PDF, 33K)	5/7/2004
Requesting a determination that: 1) following the transfer of FC 2 to Corp G, Corp G (as FC 4’s sole United States shareholder) will succeed to Corp B’s share of FC 4's qualified deficit under section 952(c)(1)(B) of the Code and 2) following the transfer of FC 1 to Corp G, Corp G (as FC 1’s sole United States shareholder) will also succeed to Corp F’s share of FC 1’s qualified deficit under section 952(c)(1)(B) of the Code.
200419013(PDF, 30K)	5/7/2004
This is in reply to your letter dated June 3, 2003, requesting rulings concerning the deduction limitation of section 162(m) of the Internal Revenue Code.
200419012(PDF, 23K)	5/7/2004
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 requesting permission to change its accounting period, for federal income tax purposes, from a taxable year ending September 30, to a taxable year ending December 31, effective December 31, 2002. The taxpayer has requested that the Form 1128 be considered timely filed under the authority contained in section 301.9100-3 of the Procedure and Administration Regulations.
200419011(PDF, 93K)	5/7/2004
This is in response to the your letter dated August 28, 2002, submitted by your authorized representative, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to make allocations of generation-skipping transfer (GST) tax exemption.
200419010(PDF, 33K)	5/7/2004
This is in reply to a letter dated October 30, 2003, requesting a ruling on behalf of Company and Subs 1-5 (collectively, the Subs). The letter requests an extension of time under section 301.9100-3 of the Procedure and Administration regulations to make an election under section 856(l) of the Internal Revenue Code to treat each of the Subs as a taxable REIT subsidiary (TRS) of Company commencing as of the date that each of the Subs was formed.
200419009(PDF, 26K)	5/7/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200419008(PDF, 26K)	5/7/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200419007(PDF, 26K)	5/7/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200419006(PDF, 41K)	5/7/2004
This responds to Company's May 29, 2003, letter and subsequent submissions on December 4, 2003, December 11, 2003, and December 16, 2003, requesting various rulings concerning the federal income tax consequences of participation in the Plan.
200419005(PDF, 23K)	5/7/2004
This is in response to your letter of February 28, 2003, and subsequent correspondence, in which you requested an extension of time under section 301.9100-1 of the Procedure and Administration Regulations to make an alternate valuation election under section 2032 of the Internal Revenue Code.
200419004(PDF, 51K)	5/7/2004
This letter responds to a letter submitted on behalf of Taxpayer dated July 11, 2003 and subsequent correspondence, requesting a letter ruling concerning whether the transfer of interconnection facilities to Taxpayer is a nonshareholder contribution to capital excludable from Taxpayer's income under § 118(a) of the Internal Revenue Code.
200419003(PDF, 23K)	5/7/2004
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, requesting permission to change its accounting period, for federal income tax purposes, from a taxable year ending September 30, to an annual accounting period ending December 31, effective for the short period beginning October 1, 2002 and ending December 31, 2002. The taxpayer has requested that the Form 1128 be considered timely filed under the authority contained in section 301.9100-3 of the Procedure and Administration Regulations.
200419002(PDF, 26K)	5/7/2004
This letter responds to your request dated September 4, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear Decommissioning Reserve Fund (Fund).
200419001(PDF, 33K)	5/7/2004
Issue(s): Whether Holdings is precluded from re-characterizing the Notes as equity under section 385(c)(1) of the Internal Revenue Code for its taxable years ended Year 1, Year 2, and Year 3? Whether Holdings’ schedule M-1 adjustment for “hybrid interest” on its Forms 1120 and its Schedule H net addition for “hybrid interest” on its Forms 5471 for the years at issue are sufficient disclosure such that it is excepted from the provisions of section 385(c)(1) (see section 385(c)(2))?
200418053(PDF, 67K)	4/30/2004
This refers to your request for an extension of time on a set-aside under section 4942(g)(2) of the Internal Revenue Code.
200418052(PDF, 132K)	4/30/2004
This letter is in response to a request for a private letter ruling dated September 4, 2003, as supplemented by correspondence dated December 9 , 2003, submitted on your behalf by your authorized representative in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200418051(PDF, 370K)	4/30/2004
This is in response to a letter dated X, in which you request a private letter ruling dealing with the spin-off of a portion of a retirement plan qualified under section 401(a) of the Internal Revenue Code (the "Code"), to a plan with a trust maintained in Country C.
200418050(PDF, 313K)	4/30/2004
This is in response to correspondence dated June 26, 2003, as supplemented by correspondence dated October 3, 2003, submitted on your behalf by your authorized representative in which you request a letter ruling under section 414(e) of the Internal Revenue Code.
200418049(PDF, 45K)	4/30/2004
This letter constitutes notice that with respect to the above-named defined benefit pension plan we have granted a waiver of the minimum funding standard for the plan year ended X.
200418048(PDF, 123K)	4/30/2004
This is in response to correspondence dated August 11, 2003, as supplemented by correspondence and communications dated November 25.2003 and January 14, 2004, in which you requested a waiver of the 60-day rollover requirement contained in section 402(c)(3) of the IRC.
200418047(PDF, 92K)	4/30/2004
This is in response to a letter from four authorized representative requesting a series of rulings on your behalf regarding the tax consequences associated with certain changes regarding a reorganization of a healthcare system.
200418046(PDF, 150K)	4/30/2004
This is in response to your letter dated September 17. 2003, wherein you requested a ruling that a set-aside of funds be recognized as satisfying the suitability test of section 4942(g)(2)(B)(i) of the Internal Revenue Code and section 53.4942(a)-3(b)(2) of the Foundation and Similar Excise Taxes Regulations.
200418045(PDF, 106K)	4/30/2004
This letter is in response to a ruling request dated October 3, 2003, as supplemented by a fax dated November 5,2003, submitted by your authorized representative, in which you request a waiver of the 60-day rollover requirement contained in section 402(c)(3)(B) of the Internal Revenue Code ("Code").
200418044(PDF, 34K)	4/30/2004
This is in reply to a letter dated June 6, 2003, submitted by Corporation on behalf of Trust, requesting a ruling that the income of Trust is excluded from gross income under § 115(1) of the Internal Revenue Code, and that Trust is not required to file an annual federal income tax return.
200418043(PDF, 27K)	4/30/2004
This replies to a letter dated December 11, 2002, in which Taxpayer requests an extension of time under Treas. Reg. § 301.9100-3 to make the election and file the agreement described in § 1.1503-2(g)(2)(i) with respect to Entity A’s dual consolidated loss incurred in the tax year ended on Date One and with respect to the portions of Entity B’s dual consolidated loss incurred in the tax year ended on Date Two attributable to Taxpayer’s Y percent interest in Entity B and Affiliate’s Z percent interest in Entity B. Taxpayer also requests an extension of time to file the annual certification described in § 1.1503-2(g)(2)(vi)(B) for the tax year ended on Date Two with respect to Entity A’s dual consolidated loss incurred in the tax year ended on Date One. The information submitted for consideration is substantially as set forth below.
200418042(PDF, 21K)	4/30/2004
This letter responds to a letter dated September 12, 2003, 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.
200418041(PDF, 28K)	4/30/2004
This letter responds to a letter dated November 13, 2003, submitted on behalf of Acquiring, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election. Acquiring is requesting an extension to elect under Treas. Reg. § 1.1502-75(a)(1) to file a consolidated Federal income tax return with its includible subsidiaries (the “Election”) for its taxable year ending on Date 2.
200418040(PDF, 29K)	4/30/2004
This is in reply to your letter dated September 9, 2003, and subsequent correspondence, submitted by you on behalf of the Trust, requesting that the Service grant the Trust an extension of time pursuant to § 301.9100-3 of the Procedure and Administration Regulations to make an election under § 642(c)(1) of the Internal Revenue Code for its Year 1 taxable year.
200418039(PDF, 22K)	4/30/2004
This letter responds to your request, dated October 14, 2003, on behalf of X, for permission to file a late section 754 election under section 301.9100 of the Procedure and Administration Regulations.
200418038(PDF, 28K)	4/30/2004
This is in reply to a letter received by the Service on October 20, 2003, requesting a ruling that Trust be granted relief under § 301.9100-1 of the Procedure and Administration Regulations for an extension of time to elect to be treated as a Real Estate Mortgage Investment Conduit (REMIC) under § 860D of the Internal Revenue Code.
200418037(PDF, 22K)	4/30/2004
This is in response to a letter dated October 9, 2003, requesting a ruling that A’s surrender of her green card (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. The information submitted for consideration is substantially as set forth below.
200418036(PDF, 20K)	4/30/2004
This letter responds to a letter dated October 10, 2003, written on behalf of X, requesting a ruling, under section 301.9100-3 of the Procedure and Administration Regulations, that X be granted an extension of time to elect to be a corporation under section 301.7701-3(c).
200418035(PDF, 33K)	4/30/2004
This letter responds to your October 6, 2003, private letter ruling request. You have requested a ruling as to whether Center X is an instrumentality of State A for the purposes of IRC § 3121(b)(7)(F).
200418034(PDF, 17K)	4/30/2004
This responds to your letter dated, December 19, 2002 in which you requested relief under § 1362(b)(5) of the Internal Revenue Code.
200418033(PDF, 29K)	4/30/2004
This letter responds to a letter submitted on behalf of Parent, dated October 3, 2003, requesting an extension of time, under § 301.9100-3 of the Procedure and Administration Regulations to file an election. The extension is requested in order to allow Parent and Subsidiaries to elect to file a consolidated Federal income tax return (the “Election”), with Parent as the common parent, under § 1.1502-75(a)(1) of the Income Tax Regulations for Tax Year.
200418032(PDF, 19K)	4/30/2004
This letter responds to your request for a letter ruling supplementing LTR 2003-01-035 dated September 30, 2002 (the APrior Letter Ruling"). The legend, abbreviations, facts, proposed transactions, representations, and caveats appearing in the Prior Letter Ruling are incorporated by reference.
200418031(PDF, 23K)	4/30/2004
This responds to your request dated September 2, 2003, on behalf of X, requesting that X be given an extension of time under section 301.9100-1 of the Procedures and Administration Regulations in which to elect to treat its wholly-owned subsidiary, Y, as a qualified subchapter S subsidiary (QSub) under section 1361(b)(3) of the Internal Revenue Code.
200418030(PDF, 19K)	4/30/2004
This responds to a letter dated July 17, 2003, and subsequent correspondence submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200418029(PDF, 21K)	4/30/2004
This letter responds to a letter dated September 12, 2003, 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.
200418028(PDF, 40K)	4/30/2004
This responds to a letter dated September 15, 2003, submitted on behalf of Parent and Leasco, requesting rulings under § 7701(h) of the Internal Revenue Code.
200418027(PDF, 17K)	4/30/2004
This responds to a letter dated April 24, 2003, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200418026(PDF, 26K)	4/30/2004
This letter responds to your request dated September 4, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear Decommissioning Reserve Fund (Fund).
200418025(PDF, 26K)	4/30/2004
This letter responds to your request dated September 4, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear Decommissioning Reserve Fund (Fund).
200418024(PDF, 26K)	4/30/2004
This letter responds to your request dated September 2, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear Decommissioning Reserve Fund (Fund).
200418023(PDF, 22K)	4/30/2004
This letter responds to a letter dated July 16, 2003, 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.
200418022(PDF, 28K)	4/30/2004
This is in reply to Taxpayer’s request for an extension of time to file Form 1128 (Application To Adopt, Change, or Retain a Tax Year) to request permission to change its taxable year, pursuant to the automatic change procedures of Rev. Proc. 2002-38, 2002-1 C.B. 1037. Taxpayer desires to change from a 52-53 week taxable year ending the Saturday nearest to December 31, to a 52-53 week taxable year ending the Saturday nearest to September 30, effective for the short taxable year beginning December 30, 2001, and ending September 28, 2002 (the short period).
200418021(PDF, 32K)	4/30/2004
This is in response to your letter dated July 10, 2003, and subsequent correspondence requesting an extension of time pursuant to § 2642(g) of the Internal Revenue Code and § 301.9100-3 of the Procedure and Administration Regulations to make an allocation of the Taxpayer’s generation-skipping transfer (GST) exemption to a transfer to a trust.
200418020(PDF, 28K)	4/30/2004
This is in response to your letter dated July 16, 2003, submitted on behalf of Corporation requesting two rulings under section 423 of the Internal Revenue Code. Specifically, you requested that the adoption of certain amendments to Corporation’s employee stock purchase plan would not be a modification of the plan and would not require shareholder approval.
200418019(PDF, 42K)	4/30/2004
This is in response to your letter dated June 23, 2003, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to make an allocation of the generation-skipping transfer (GST) tax exemption.
200418018(PDF, 31K)	4/30/2004
This is in response to your letter, dated May 19, 2003, requesting a ruling that the income of Corporation will be excludable from gross income under section 115 of the Internal Revenue Code.
200418017(PDF, 27K)	4/30/2004
This letter is in response to a request for a ruling submitted on behalf of the Taxpayer. The request asks for a determination concerning whether a swap of compensatory warrants for compensatory options in a merger is taxable under section 83 of the Internal Revenue Code.
200418016(PDF, 26K)	4/30/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200418015(PDF, 26K)	4/30/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200418014(PDF, 26K)	4/30/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200418013(PDF, 26K)	4/30/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200418012(PDF, 26K)	4/30/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200418011(PDF, 26K)	4/30/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200418010(PDF, 46K)	4/30/2004
This is in response to your letter dated June 25, 2003, and subsequent correspondence on behalf of the above-referenced Employer requesting a ruling on the federal income tax consequences of the Employer’s deferred compensation plan.
200418009(PDF, 40K)	4/30/2004
Issue: Whether Newco, a corporation that acquires the assets of other Blue Cross/Blue Shield companies in transactions under section 368(a)(1)(A) of the Internal Revenue Code, must take into account the acquired Blue Cross/Blue Shields’ adjusted surplus for purposes of determining Newco’s section 833 deduction.
200418008(PDF, 54K)	4/30/2004
Issue(s): Whether certain subordinated loan agreements (the “Instruments”) are equity for U.S. Federal income tax purposes. Assuming the Instruments are equity for U.S. Federal income tax purposes, whether Sub2, the holder of the Instruments, should include in income deemed dividends from the Instruments.
200418007(PDF, 21K)	4/30/2004
This letter responds to a letter, dated June 10, 2003, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200418006(PDF, 21K)	4/30/2004
This responds to a letter dated December 4, 2003, submitted by X’s authorized representative on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200418005(PDF, 74K)	4/30/2004
This is in response to the June 3, 2002 letter and other correspondence requesting rulings on the application of § 170(h), 2031(c), and 2055(f) of the Internal Revenue Code to the conveyance of a conservation easement.
200418004(PDF, 20K)	4/30/2004
This letter responds to a letter, dated March 20, 2003, written on behalf of X, requesting a ruling that X be granted an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election under section 301.7701-3(c) to be treated as an association for federal tax purposes.
200418003(PDF, 123K)	4/30/2004
This is in response to your letter of March 20, 2003 and prior correspondence, in which you request rulings concerning the federal income, gift and generation-skipping transfer tax consequences of a court-approved settlement agreement among parties to two trusts.
200418002(PDF, 54K)	4/30/2004
This is in response to your January 7, 2003 letter and other correspondence requesting a ruling concerning the federal estate tax consequences of a proposed bequest.
200418001(PDF, 39K)	4/30/2004
This letter is in response to your letter dated December 2, 2002, requesting a ruling under the normalization requirements of former section 167(l) and section 168(i)(9) of the Internal Revenue Code with respect to the accumulated deferred federal income tax (“ADFIT”) reserve attributable to property that is removed from Taxpayer’s regulated books of account.
200417035(PDF, 307K)	4/30/2004
This is in response to a letter from your authorized representative requesting a series of rulings on your behalf regarding the tax consequences associated with certain changes in the system affiliation agreements to which A and its affiliates are a party.
200417034(PDF, 121K)	4/30/2004
This is in response to a ruling request submitted in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200417033(PDF, 107K)	4/23/2004
This is in response to your letter dated March 25, 2003, in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the IRC.
200417032(PDF, 30K)	4/23/2004
Issue: May a third party witness recover compliance costs for a third party summons in excess of the reimbursement amounts provided for inIRC § 7610 and Treas. Reg. § 301.7610-1 when the third party uses an independent storage facility to search, reproduce and transport the summoned records.
200417031(PDF, 22K)	4/23/2004
This letter responds to a letter dated May 12, 2003, on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200417030(PDF, 47K)	4/23/2004
This is in response to your letter, dated January 16, 2003, requesting a ruling that the estate is entitled to a marital deduction under section 2056 of the Internal Revenue Code for property passing to a surviving spouse pursuant to a settlement agreement.
200417029(PDF, 29K)	4/23/2004
This letter responds to a letter dated October 7, 2003, requesting, on behalf of Taxpayer, an extension of time under §§301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election.
200417028(PDF, 19K)	4/23/2004
This responds to your letter dated September 3, 2003, and related correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200417027(PDF, 18K)	4/23/2004
This responds to a letter dated June 13, 2003, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200417026(PDF, 18K)	4/23/2004
This responds to a letter dated June 11, 2003, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200417025(PDF, 26K)	4/23/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200417024(PDF, 25K)	4/23/2004
This letter responds to a letter dated August 18, 2003, and subsequent correspondence, submitted on behalf of X, by X's authorized representative, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations for X to file an election to be treated as a corporation for federal tax purposes, and to be treated as an S corporation under § 1362(b)(5) of the Internal Revenue Code.
200417023(PDF, 26K)	4/23/2004
This letter responds to a letter dated July 1, 2003, and subsequent correspondence, submitted on behalf of B by its authorized representative, requesting a ruling that B be given an extension of time to elect under § 301.7701-3(c) of the Procedure and Administration Regulations to be classified as a disregarded entity for federal tax purposes.
200417022(PDF, 52K)	4/23/2004
This responds to your request of January 29, 2003, for a private letter ruling that Taxpayer’s travel and entertainment expense reimbursement reporting procedures satisfy the accountable plan requirements of § 62(c) and the substantiation requirements of § 274(d) of the Internal Revenue Code (the “Code”).
200417021(PDF, 19K)	4/23/2004
This letter responds to a letter dated August 21, 2003, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200417020(PDF, 33K)	4/23/2004
We reply to a letter from your authorized representative dated August 7, 2003, requesting rulings as to the federal income tax consequences of a proposed transaction.
200417019(PDF, 35K)	4/23/2004
We reply to your letter dated August 7, 2003, requesting rulings as to the federal income tax consequences of a proposed transaction.
200417018(PDF, 36K)	4/23/2004
We reply to your letter dated August 7, 2003, requesting rulings as to the federal income tax consequences of a proposed transaction.
200417017(PDF, 34K)	4/23/2004
We reply to your letter dated August 7, 2003, requesting rulings as to the federal income tax consequences of a proposed transaction.
200417016(PDF, 34K)	4/23/2004
We reply to a letter from your authorized representative dated August 7, 2003, requesting rulings as to the federal income tax consequences of a proposed transaction.
200417015(PDF, 34K)	4/23/2004
We reply to a letter from your authorized representative dated August 7, 2003, requesting rulings as to the federal income tax consequences of a proposed transaction.
200417014(PDF, 67K)	4/23/2004
This is in response to your letter dated December 31, 2002, submitted on behalf of Trustees, requesting a ruling regarding the income, gift, and generation-skipping transfer (GST) tax consequences of the proposed judicial modification of two trusts.
200417013(PDF, 25K)	4/23/2004
This letter responds to a letter dated August 28, 2003, written on behalf of X, requesting a ruling under §' 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations that X be granted an extension of time to file an election to be classified as an association taxable as a corporation under § 301.7701-3.
200417012(PDF, 33K)	4/23/2004
This ruling responds to a letter dated June 26, 2003, submitted on behalf of Funds 1 through 11 (collectively referred to as the “Funds”) by their authorized representatives.
200417011(PDF, 26K)	4/23/2004
This letter responds to your request dated September 4, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear
200417010(PDF, 26K)	4/23/2004
This letter responds to your request dated September 4, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear
200417009(PDF, 26K)	4/23/2004
This letter responds to your request dated September 4, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear Decommissioning Reserve Fund (Fund).
200417008(PDF, 26K)	4/23/2004
This letter responds to your request dated September 4, 2003, submitted by P on behalf of Taxpayer, requesting under § 301.9100-3 of the Procedure and Administration Regulations an extension of time to elect application of section 468A of the Internal Revenue Code with respect to Taxpayer’s interest in Plant and the related Nuclear Decommissioning Reserve Fund (Fund).
200417007(PDF, 30K)	4/23/2004
This letter responds to your letter dated August 6, 2003, in which supplemental rulings were requested to our initial ruling letter dated March 21, 2003 (PLR-163753-02) (the “Prior Letter Ruling”).
200417006(PDF, 42K)	4/23/2004
This is in response to your representative’s letter dated August 5, 2003, requesting rulings under § 355 of the Internal Revenue Code with respect to a proposed transaction.
200417005(PDF, 22K)	4/23/2004
Issue: Was coal that was sold by Taxpayer and processed at A in the stream of export when sold by Taxpayer?
200417004(PDF, 38K)	4/23/2004
This is in response to your request for technical advice dated July 18, 2003 concerning § 165(d) of the Internal Revenue Code.
200417003(PDF, 60K)	4/23/2004
This is in response to a letter dated December 30, 2002, and subsequent correspondence, requesting rulings regarding the income, gift, and generation-skipping transfer (GST) tax consequences of the proposed division of a trust.
200417002(PDF, 60K)	4/23/2004
This is in response to a letter dated December 30, 2002, and subsequent correspondence, requesting rulings regarding the income, gift, and generation-skipping transfer (GST) tax consequences of the proposed division of a trust.
200417001(PDF, 60K)	4/23/2004
This is in response to a letter dated December 30, 2002, and subsequent correspondence, requesting rulings regarding the income, gift, and generation-skipping transfer (GST) tax consequences of the proposed division of a trust.
200416015(PDF, 126K)	1/22/2004
This is in response to a ruling request in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code. The following facts and representations have been submitted in support of your request.
200416014(PDF, 109K)	1/21/2004
This is in response to a letter dated July 18, 2003, in which you, through your authorized representative, requested relief under section 301.91 00-3 of the Procedure and Administration Regulations.
200416013(PDF, 211K)	1/23/2004
We have considered your ruling request dated October 8, 2003, and amended on January 13, 2004, which requested certain rulings with respect to a proposed transfer of assets from B to C,
200416012(PDF, 218K)	1/23/2004
We have considered your ruling request dated October 8, 2003, and amended on January 13, 2004, which requested certain rulings with respect to a proposed transfer of assets from B to C.
200416011(PDF, 90K)	1/24/2004
This is in response to your letter dated March 15, 2003, in which you request, through your authorized representative, a waiver of the 60-day rollover requirement contained in section 402(c)(3)(B) of the Internal Revenue Code .
200416010(PDF, 24K)	4/16/2004
Issue: Whether the conclusion of Taxpayer’s experts that there is a statistically significant chemical change from the feedstock coal to Taxpayer’s synthetic fuel, as reflected in a comparison of FTIR spectra, is based on sound scientific procedures.
200416009(PDF, 45K)	4/16/2004
Issue: Whether the Taxpayer incurred certain risks in connection with its immediate and supplementary annuity contracts that were not taken into account in computing the applicable prevailing commissioners' standard mortality table and, therefore, Taxpayer properly adjusted that table to take such risks into account in accordance with § 807(d)(2)(C)?
200416008(PDF, 28K)	4/16/2004
This is in response to a letter dated August 13, 2003, requesting a ruling under the United States-Australia income tax convention with respect to a lump-sum distribution from a U.S. non-qualified retirement plan to a citizen and resident of Australia.
200416007(PDF, 21K)	4/16/2004
This is in response to a letter dated September 18, 2003, submitted on your behalf by your authorized representative, requesting permission to reelect the provisions of section 911 of the Internal Revenue Code for a certain tax year and subsequent tax years. Additional information was submitted on November 18, 2003 and December 19, 2003.
200416006(PDF, 40K)	4/16/2004
This is in reply to your letter of July 1, 2003, requesting rulings, principally, that the contracts issued by Taxpayer qualify as insurance contracts for federal income tax purposes and that Taxpayer is taxable under § 831 of the Internal Revenue Code as an insurance company other than a life insurance company.
200416005(PDF, 29K)	4/16/2004
This is in reply to a letter dated July 7, 2003, requesting a ruling that the income of Association is excluded from gross income under § 115(1) of the Internal Revenue Code.
200416004(PDF, 19K)	4/16/2004
This letter responds to a letter dated August 27, 2003, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200416003(PDF, 30K)	4/16/2004
This letter responds to a letter submitted August 15, 2003, and supplemental correspondence, requesting an extension of time pursuant to§301.9100-3 of the Procedure and Administration Regulations for Taxpayer to file an application for certification of historic status with the United States Department of Interior for purposes of § 47(a)(2) of the Internal Revenue Code.
200416002(PDF, 42K)	4/16/2004
This responds to your request dated June 20, 2003, for a ruling under section 197 of the Internal Revenue Code that certain patents, acquired by Purchaser in a proposed transaction described below, do not constitute “section 197 intangibles” in the hands of Purchaser because the acquisition of the patents is not a purchase of assets constituting a trade or business or substantial portion thereof. Additional information was submitted by letters dated November 25, 2003 and December 10, 2003.
200416001(PDF, 31K)	4/16/2004
This letter responds to your letter submitted July 23, 2003, requesting an extension of time pursuant to§301.9100-3 of the Procedure and Administration Regulations for Taxpayer to file an application for certification of historic status with the United States Department of Interior.
200415012(PDF, 132K)	4/15/2004
This is in response to a request submitted on your behalf by your authorized representative by letter dated October 10, 2003, for a ruling to waive the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code. A letter dated December 24, 2003, supplemented the request.
200415011(PDF, 53K)	4/16/2004
This is in response to a letter dated September 8 , 2003, as supplemented by a letter dated November 7, 2003, in which your authorized representative requests a private letter ruling on your behalf concerning the rollover of an individual retirement arrangement (IRA) distribution
200415010(PDF, 84K)	4/19/2004
This is in reply to a ruling request dated November 22, 2002, submitted on behalf of A and B concerning a proposed transfer of assets by A to C and subsequent termination of A's foundation status.
200415009(PDF, 59K)	4/9/2004
This responds to a letter dated July 29, 2002, and subsequent correspondence, requesting a ruling relating to the use of derivative contracts to hedge certain obligations arising from a nonqualified deferred compensation plan. Specifically, the letter asks the Internal Revenue Service to determine: (1) whether the derivative contracts constitute hedging transactions under section 1221(b)(2) of the Internal Revenue Code and section 1.1221-2(b) of the Treasury Regulations; and (2) whether Taxpayer’s recognition of the income, deductions, gains or losses from the derivative contracts clearly reflects income pursuant to section 1.446-4(b).
200415008(PDF, 60K)	4/9/2004
Issue: Whether the Service can assert that each client company of the Taxpayer, a professional employer organization (PEO), is liable in the years at issue for employment taxes that can not be collected from the Taxpayer that are due upon wages paid to workers leased by each client company from the Taxpayer.
200415007(PDF, 35K)	4/9/2004
Issues: To properly file a Notice of Federal Tax Lien on a ship, must a Notice of Claim (“NOC”) be filed with National Vessel Documentation Center , an agency of the United States Coast Guard? If the Internal Revenue Service filed a NOC with NVDC under its new procedures, would it raise disclosure issues under IRC. § 6103?
200415006(PDF, 40K)	4/9/2004
This is in reply to your request for a ruling dated October 14, 2002, to allow the members of Taxpayer to use an alternative method of basis recovery under § 15a.453-1(c)(7)(ii) of the Temporary Income Tax Regulations to report contingent payments for taxable years 1 through 7. The ruling is requested because you believe the normal basis recovery rule will substantially and inappropriately defer recovery of basis.
200415005(PDF, 26K)	4/9/2004
This is in response to a letter from your authorized representative, on your behalf, requesting a ruling under section 877(c) of the Internal Revenue Code of 1986 that your loss of U.S. permanent resident status did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code.
200415004(PDF, 161K)	4/9/2004
Issue: Whether the $d cash amounts paid to the former Company D policyholders as part of the merger of Target into Taxpayer are "policyholder dividends" as defined in section 832(c)(11) of the Internal Revenue Code. Target contends the amounts are section 832(c)(11) dividends. Target, Company G, Company H, and Company I, deducted the amounts for the short tax years ending on the date of the merger. The IRS contends the amounts do not constitute policyholder dividends, but rather, boot paid to the former Target policyholders as part of the consideration in the exchange of their ownership interests in Target for ownership interests in Taxpayer.
200415003(PDF, 43K)	4/9/2004
Issue: When Corporation X merged into Corporation Y, did Corporation X, under section 280G(b)(2)(A)(i) of the Internal Revenue Code and Q/A-29 of the Proposed Income Tax Regulations (published on May 5, 1989 at 54 Fed. Reg. 19,390), experience a change in the ownership of a substantial portion of its assets when, due to the merger, its shareholders received a less than 50-percent ownership interest in Corporation Y? Alternatively, did Corporation X not experience such a change because its shareholders, taking into account stock in Corporation Y certain of its shareholders owned independent of the merger, then owned a greater than 50-percent ownership interest in Corporation Y?
200415002(PDF, 35K)	4/9/2004
This is in response to your letter dated August 20, 2003, 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 an allocation of generation-skipping transfer tax exemption.
200415001(PDF, 43K)	4/9/2004
This letter responds to a request for rulings on certain federal income tax consequences of a proposed transaction (“Request”) submitted on behalf of Distributing dated August 7, 2003. Additional information was subsequently submitted by mail and facsimile. 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.

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2004 Chief Counsel'sWritten Determinations

2004 Chief Counsel's
Written Determinations