Chief Counsel's Written Determinations Issued from 200425000 to 200429999

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.

200429017(PDF, 210K)	7/16/2004
This is in response to a letter dated December 10, 2003, in which the Taxpayer named above requests, through his authorized representative, a waiver of the 60-day rollover requirement contained in § 402(c)(3) of the Code.
200429016(PDF, 155K)	7/16/2004
This refers to a ruling request dated December 17, 2003, that the proposed transaction will not constitute an act of self-dealing under section 4941 of the Internal Revenue Code.
200429015(PDF, 116K)	7/16/2004
This is in response to your request, section 408(d)(3) of the Internal Revenue Code, supplemented by your letter, for a waiver of the 60-day rollover requirement.
200429014(PDF, 226K)	7/16/2004
This is in response to a ruling request dated January 30, 2004, as supplemented by additional correspondence dated February 2, 2004 and April 22, 2004, from your authorized representative, in which you request relief under sections 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations (“Regulations”).
200429013(PDF, 135K)	7/16/2004
We have considered your request and subsequent restatements and amendments for a ruling that a proposed sale of stock and the sale of membership units to disqualified persons will not constitute acts of self-dealing under section 4941 of theCode.
200429012(PDF, 126K)	7/16/2004
In letters dated January 10, 2004, and April 2, 2004, you requested a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200429011(PDF, 35K)	7/16/2004
This ruling is in reply to a letter, requesting an extension of time under section 301.9100-3 of the Proc and Admin Regulations to make an election under section 475(f) of the Code to use the mark-to-market method of accounting for the year ending Date 1.
200429010(PDF, 30K)	4/8/2004
Requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election.
200429009(PDF, 32K)	7/16/2004
Issue: Whether timely refund claims lacking proper signatures should be rejected by the Service because of that defect, despite the taxpayer’s corrective efforts.
200429008(PDF, 53K)	7/16/2004
Issue: May the Internal Revenue Service administratively seize and sell a firearms inventory?
200429007(PDF, 90K)	7/16/2004
Issue: Under each of the four circumstances presented, whether taxpayer’s timely-filed Form 5472 (Information Return of a 25% Foreign-Owned U.S. Corporation or a Foreign Corporation Engaged in a U.S. Trade or Business) is “substantially incomplete” within the meaning of Treas. Reg. § 1.6038A-4(a)(1) and, if so, whether the § 6038A(d) monetary penalty for failure to furnish information should be imposed.
200429006(PDF, 38K)	7/16/2004
This is in response to the August 13, 2003 letter and subsequent correspondence, concerning the generation-skipping transfer (GST) tax and income tax consequences of the proposed division of Trust.
200429005(PDF, 27K)	7/16/2004
This responds to a letter, submitted on behalf of A and B requesting an extension of time under § 301.9100-1 of the Proc and Admin Regs to make an election under § 856(I) of the Code to treat B as a taxable REIT subsidiary (TRS) of A.
200429004(PDF, 61K)	7/16/2004
This is in response to your letter dated December 5, 2003, and prior submissions requesting rulings on the generation-skipping transfer tax effects of the proposed transaction. This letter responds to your request.
200429003(PDF, 22K)	7/16/2004
In reference to a Form 1128, for permission to adopt an accounting period, for federal income tax purposes, ending April 30, effective April 30, 2003.
200429002(PDF, 31K)	7/16/2004
This responds to a letter, submitted on behalf of A and B requesting an extension of time under § 301.9100-1 of the Procedure and Administration Regs to make an election under § 856(I) of the Code to treat B as a taxable REIT subsidiary (TRS) of A.
200429001(PDF, 43K)	7/16/2004
Issue: How should a taxpayer account for the amount paid to a historic peanut producer for having peanut base acres and payment yield assigned to the taxpayer’s farm?
200428035(PDF, 164K)	7/9/2004
This is in response to a letter, in which you request relief under section 301.91 00-3 of the regulations.
200428034(PDF, 134K)	7/9/2004
This is in response to a request submitted by letter, for a ruling to waive the 60-day rollover requirement contained in section 408(d)(3) of the Code.
200428033(PDF, 121K)	7/9/2004
This is in response to your letter, in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Code.
200428032(PDF, 255K)	7/9/2004
Request for letter rulings under Section 408(d)(3) of the Code as supplemented by correspondence, requesting that we waive the 60-day rollover requirement of section 408(d)(3) of the Code in order to permit Taxpayer B to roll over amounts distributed from
200428031(PDF, 115K)	7/9/2004
You requested a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Code.
200428030(PDF, 74K)	7/9/2004
This letter constitutes notice that waivers of the 10 percent excise tax due under section 4971(f)(I) of the Code have been granted with respect to the liquidity shortfalls for the Plan for the first, second, and third quarters of the plan year ending Dec
200428029(PDF, 30K)	7/9/2004
Submitted on behalf of Parent, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election. Parent is requesting an extension to file a “§ 338 election” under § 338(g) of the Code with respect to
200428028(PDF, 19K)	7/9/2004
This responds to a letter dated December 30, 2003, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Internal Revenue Code.
200428027(PDF, 61K)	7/9/2004
Issue: If a bank creates a wholly-owned subsidiary to manage, invest, and reinvest the bank’s investment assets, should the assets (including tax-exempt obligations) and interest expense of the subsidiary be treated as those of the bank for purposes of ap
200428026(PDF, 30K)	7/9/2004
Submitted on behalf of Parent, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election. Parent is requesting an extension to file a “§ 338 election” under § 338(g) of the Code with respect to
200428025(PDF, 28K)	7/9/2004
This letter responds to a letter dated Date 3, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file copies of four Forms 3115, Application for Change in Accounting Method, with the Internal Revenue Ser
200428024(PDF, 24K)	7/9/2004
This is in reply to your letter dated November 11, 2003, requesting a ruling under section 305 of the Internal Revenue Code.
200428023(PDF, 25K)	7/9/2004
This is in reply to your letter dated November 11, 2003, requesting a ruling under section 305 of the Code.
200428022(PDF, 34K)	7/9/2004
This letter responds to the Board’s request for a ruling that the Trust corpus will not constitute “replacement proceeds” of the Bonds under § 148 of the Code.
200428021(PDF, 43K)	7/9/2004
The two issues for which rulings are requested are as follows: (1) Whether Z’s income is excludable from gross income under the Code section 115. (2) Whether the wages Z pays its employees are exempt from taxes under the FUTA because services performed in
200428020(PDF, 51K)	7/9/2004
Taxpayer received a private letter ruling dated March 27, 2003 (the “original ruling”), addressing the federal income tax treatment under § 1031 of the Internal Revenue Code and Income Tax Regulations thereunder of its program for exchanging mx (the “Like
200428019(PDF, 51K)	7/9/2004
This responds to a letter dated October 17, 2003, submitted on behalf of Trust, requesting rulings under § 856(d) of the Internal Revenue Code.
200428018(PDF, 24K)	7/9/2004
This is in response to a letter dated October 9, 2003 requesting a ruling that A’s loss of permanent resident status did not have for one of its principal purposes the avoidance of U.S. taxes under subtitles A or B of the Code.
200428017(PDF, 67K)	7/9/2004
This is in response to your submission dated September 3, 2003, concerning the income, gift, estate and generation-skipping transfer (GST) tax consequences of a proposed division of Trust.
200428016(PDF, 45K)	7/9/2004
This is in response to a letter dated June 19, 2003, from your authorized representatives, requesting a ruling that the proposed disposition of the stock of Corp X by Transferor will not constitute a disposition within the meaning of Treas. Reg. § 1.884-2
200428015(PDF, 30K)	7/9/2004
This is in response to your letter dated May 23, 2003, and subsequent correspondence, requesting a ruling that the income of Pool is excluded from gross income under section 115 of the Internal Revenue Code.
200428014(PDF, 20K)	7/9/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3
200428013(PDF, 67K)	7/9/2004
This is in response to a letter dated April 24, 2003, and subsequent correspondence, requesting a ruling regarding the reformation of a testamentary trust under § 2055(e)(3) of the Internal Revenue Code.
200428012(PDF, 22K)	7/9/2004
This letter responds to your letter, dated April 16, 2003, requesting a ruling concerning an election under section 263(c) of the Internal Revenue Code.
200428011(PDF, 22K)	7/9/2004
This letter responds to your letter, dated April 16, 2003, requesting a ruling concerning an election under section 263(c) of the Internal Revenue Code.
200428010(PDF, 22K)	7/9/2004
Requesting a ruling concerning an election under section 263(c) of the Internal Revenue Code.
200428009(PDF, 23K)	7/9/2004
Requesting an extension of time, pursuant to § 301.9100-3 of the Procedure and Administration Regulations, to file a late Form 8832, Entity Classification Election.
200428008(PDF, 23K)	7/9/2004
Requesting an extension of time, pursuant to § 301.9100-3 of the Procedure and Administration Regulations, to file a late Form 8832, Entity Classification Election.
200428007(PDF, 42K)	7/9/2004
This memorandum is to advise you of certain matters uncovered by the National Office during the course of causing the IRS to enter into a closing agreement under § 1.1503-2(g)(2)(iv)(B)(2)(i) with EINs A, B and C. Specifically, we would like to make you a
200428006(PDF, 33K)	7/9/2004
You have requested a ruling granting Trust and Subsidiary an extension of time under sections 301.9100-1 and 301.9100-3 of the Procedure and Administration regulations to file an election for Subsidiary to be treated as a taxable REIT subsidiary (TRS) of
200428005(PDF, 23K)	7/9/2004
This letter ruling is in reference to a Form 1128, Application to Adopt, Change, or Retain a Tax Year, submitted on behalf of X, requesting permission to change its accounting period, for federal income tax purposes, from a taxable year ending Date 1 to o
200428004(PDF, 20K)	7/9/2004
Requesting a time extension under section 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.
200428003(PDF, 22K)	7/9/2004
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 treated as an entity disregarded as separate from its owner under section 301.7701-3(c).
200428002(PDF, 6K)	7/9/2004
PULLED
200428001(PDF, 19K)	7/9/2004
This responds to a letter dated December 10, 2003, and subsequent correspondence, submitted on behalf of X, requesting relief under § 1362(b)(5) of the Code.
200427031(PDF, 202K)	7/2/2004
Ruling reguest submitted on behalf of M, a nonprofit organization which is exempt from federal income tax as an organization described in section 501(c)(7) of the Code. M seeks a ruling on the proper treatment of capital gain deferral under section 512(a)
200427030(PDF, 130K)	7/2/2004
Request of a ruling concerning the federal income tax treatment of certain contributions to Plan X under section 414(h)(2) of the Code.
200427029(PDF, 128K)	7/2/2004
Requested a waiver of the 60-day rollover requirement contained in section 402(C)(3)(A) of the Code.
200427028(PDF, 116K)	7/2/2004
In a letter dated February 24, 2004. you requested a waiver of the 60-day rollover requirement contained in section 402(c)(3)(A) of the Code.
200427027(PDF, 126K)	7/2/2004
This is in response to a request submitted on your behalf by your authorized representative by letter dated September 2, 2003, supplemented by letter dated March 25, 2004, for a ruling to waive the 60-day rollover requirement contained in section 402(c)(3
200427026(PDF, 25K)	7/2/2004
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 August 31, to
200427025(PDF, 90K)	7/2/2004
ISSUE: What is the character of a payment received for the termination of a long-term power purchase agreement, under the circumstances described below?
200427024(PDF, 119K)	7/2/2004
ISSUE: Whether, for the years involved, Company’s statutory reserves for deferred variable annuity contracts were computed or estimated on the basis of recognized mortality or morbidity tables and assumed rates of interest for purposes of the definition o
200427023(PDF, 112K)	7/2/2004
ISSUE: Are amounts received pursuant to a settlement with Buyer 2 ordinary income, as originally reported on Taxpayer’s consolidated tax returns, or are they treated as nontaxable reductions to Taxpayer’s basis in the shares of Holding.
200427022(PDF, 18K)	7/2/2004
Requesting relief under §1362(b)(5) of the Internal Revenue Code
200427021(PDF, 51K)	7/2/2004
Request for a revised schedule of ruling amounts pursuant to § 1.468A-3(i) of the Income Tax Regulations.
200427020(PDF, 21K)	7/2/2004
This responds to a letter dated October 1, 2003, submitted on behalf of X, requesting relief under section 1362(b)(5) of the Internal Revenue Code.
200427019(PDF, 29K)	7/2/2004
Request for rulings regarding the federal income tax consequences of the transaction described below.
200427018(PDF, 47K)	7/2/2004
Request rulings on the application of the generation-skipping transfer tax.
200427017(PDF, 94K)	7/2/2004
This letter responds to a letter dated November 13, 2002, and subsequent correspondence submitted on behalf of Taxpayer by Taxpayer's authorized representative requesting rulings under sections 29 and 702 of the Internal Revenue Code.
200427016(PDF, 53K)	7/2/2004
Requesting the following rulings: 1. Whether A will be an integral part of the State or a political subdivision of the State and its income will be exempt from federal income tax? 2. Whether the debt obligations issued by A will constitute obligations of
200427015(PDF, 30K)	7/2/2004
Requesting a ruling regarding the application of section 367(b) of the Internal Revenue Code with respect to a proposed transaction.
200427014(PDF, 42K)	7/2/2004
Requested a ruling that premiums received by Taxpayer on policies of insurance or reinsurance of U.S. risks are exempt from the insurance excise tax imposed by section 4371 of the Code, as amended, pursuant to the income tax convention between the United
200427013(PDF, 28K)	7/2/2004
Requested a ruling and closing agreement that premiums received by Taxpayer on policies of insurance or reinsurance of United States risks are exempt from the insurance excise tax imposed by section 4371 of the Internal Revenue Code of 1986, as amended (“
200427012(PDF, 28K)	7/2/2004
Taxpayer requests a ruling that the recovery method applied in connection with a project commenced in a is a qualified tertiary recovery method for purposes of § 43 of the Internal Revenue Code.
200427011(PDF, 60K)	7/2/2004
We respond to your August 7, 2003 request for rulings regarding certain federal income tax consequences of a proposed transaction.
200427010(PDF, 42K)	7/2/2004
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 late allocations of Taxpayer’s generation-skipping transfer (GST) tax exemption.
200427009(PDF, 52K)	7/2/2004
Requested rulings regarding the proper federal income tax treatment under section 61 of the Internal Revenue Code of 1986 attendant payment to the Estate of a certain judgment for compensatory and related damages.
200427008(PDF, 56K)	7/2/2004
Requesting an extension of time under sections 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to sever a trust into an exempt and non-exempt trust, to make "reverse" qualified terminable interest property (QTIP) elections with r
200427007(PDF, 57K)	7/2/2004
Requesting an extension of time under sections 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to sever a trust into an exempt and non-exempt trust, to make "reverse" QTIP elections with respect to two trusts, and to allocate H’s
200427006(PDF, 56K)	7/2/2004
Submitted on behalf of H’s estate, requesting an extension of time under sections 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to sever a trust into an exempt and non-exempt trust, to make "reverse" qualified terminable intere
200427005(PDF, 32K)	7/2/2004
Requesting relief under § 1362(f) of the Internal Revenue Code.
200427004(PDF, 25K)	7/2/2004
Requests an extension of time under Treas. Reg. §301.9100-3 to file the new (g)(2)(i) agreement as described in revised §1.1503-2(g)(2)(iv)(B)(3)(iii) in lieu of filing the agreement previously described in § 1.1503-2(g)(2)(i) for the tax year ended on Da
200427003(PDF, 23K)	7/2/2004
ISSUE: What is the character of a payment received for the termination of a long-term power purchase agreement, under the circumstances described below?
200427002(PDF, 23K)	7/2/2004
Requesting permission to change its accounting period, for federal income tax purposes, from a taxable year ending August 31, to a taxable year ending December 31, effective December 31, Year.
200427001(PDF, 17K)	7/2/2004
Ruling request asking that we approve the procedures that it uses for determining whether sales agents are full time life insurance salesmen under section 3121(d)(3)(B) of the Internal Revenue Code.
200426027(PDF, 534K)	7/2/2004
Requested a series of letter rulings under $5 401(a)(13), 401(a)(2), 72(t), 402(c)(4), 402(f) and 3405(c)(l) of the Code with respect to the transactions described herein.
200426026(PDF, 132K)	7/2/2004
This is in response to a ruling request submitted by you on request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Code.
200426025(PDF, 124K)	7/2/2004
This is in response to a ruling request submitted by you on A, in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200426024(PDF, 123K)	7/2/2004
This is in response to your letter dated A, in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200426023(PDF, 305K)	7/2/2004
This is in response to a ruling request dated A, as supplemented by additional correspondence dated B, C and D in which you request relief under sections 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations.
200426022(PDF, 203K)	7/2/2004
This is in response to a letter dated A, as supplemented by additional correspondence and communications dated B, in which Taxpayer A requests, through her authorized representative, a waiver of the 60-dav rollover requirement contained in section 402(c)(
200426021(PDF, 106K)	7/2/2004
In a letter dated December 16,2003. as supplemented by correspondence dated March 11,2004. you requested a waiver of the 60-day rollover requirement contained in section 402(C)(3)(A) of the Internal Revenue Code (the Code).
200426020(PDF, 105K)	6/25/2004
This letter is in response to a request for a letter ruling dated January 29,2004, as supplemented by additional information dated March 10, 2004, from your authorized representative, in which you have applied for a waiver of the 60-day rollover requireme
200426019(PDF, 49K)	6/25/2004
Request for a revised schedule of ruling amounts pursuant to § 1.468A-3(i) of the Income Tax Regulations. Taxpayer was previously granted revised schedules of ruling amounts on A, and B. Information was submitted pursuant to § 1.468A-3(h)(2). Taxpayer now
200426018(PDF, 36K)	6/25/2004
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.
200426017(PDF, 52K)	6/25/2004
Requesting a ruling that the income of Authority is excluded from gross income under § 115(1) of the Code, and that contributions made to Authority will be deductible by the donors as charitable contributions under § 170(c)(1) of the Code.
200426016(PDF, 22K)	6/25/2004
This is in response to a letter dated October 27, 2003, requesting a ruling that your 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
200426015(PDF, 36K)	6/25/2004
This responds to a letter dated October 24, 2003, submitted by your authorized representative, requesting a ruling under Treas. Reg. '' 301.9100-1 and -3 of the Procedure and Administration Regulations, relief provisions on the basis of reasonable cause s
200426014(PDF, 93K)	6/25/2004
This letter responds to a letter dated November 13, 2002, and subsequent correspondence submitted on behalf of Taxpayer by Taxpayer's authorized representative requesting rulings under sections 29 and 702 of the Internal Revenue Code.
200426013(PDF, 58K)	6/25/2004
This is in response to your letter dated September 30, 2003, and subsequent correspondence, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to sever a trust into an exempt trust and nonexempt trust under
200426012(PDF, 29K)	6/25/2004
This responds to a letter dated September 30, 2003, submitted on behalf of A and its subsidiaries, requesting relief under §§ 301.7701-3(c)(1)(iv) and 301.9100-3 of the Procedure and Administration Regulations for G to elect to change its federal tax clas
200426011(PDF, 25K)	6/25/2004
This is in response to your letter dated July 1, 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.
200426010(PDF, 31K)	6/25/2004
This is in response to a letter dated July 29, 2003, and subsequent correspondence requesting a ruling that the income of Academy is excludable from gross income under section 115 of the Internal Revenue Code.
200426009(PDF, 22K)	6/25/2004
This is in response to your representative's letter dated June 10, 2003, in which a ruling under section 877(c) of the Internal Revenue Code was requested to confirm that A’s loss of citizenship did not have for one of its principal purposes the avoidance
200426008(PDF, 52K)	6/25/2004
This is in response to your letter dated April 9, 2003, and subsequent submissions, in which you request a ruling regarding the federal estate tax treatment of two trusts.
200426007(PDF, 60K)	6/25/2004
This is in response to your September 26, 2003 letter, and prior correspondence, in which you requested rulings concerning the federal estate, generation-skipping transfer, and income tax consequences of the proposed division of three trusts.
200426006(PDF, 60K)	6/25/2004
This is in response to your September 26, 2003 letter, and prior correspondence, in which you requested rulings concerning the federal estate, generation-skipping transfer, and income tax consequences of the proposed division of three trusts.
200426005(PDF, 60K)	6/25/2004
This is in response to your September 26, 2003 letter, and prior correspondence, in which you requested rulings concerning the federal estate, generation-skipping transfer, and income tax consequences of the proposed division of three trusts.
200426004(PDF, 45K)	6/25/2004
This is in response to your letter dated February 11, 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 the Generation-Skipping Trans
200426003(PDF, 45K)	6/25/2004
This is in response to your letter dated February 11, 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 the Generation-Skipping Trans
200426002(PDF, 19K)	6/25/2004
Requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200426001(PDF, 34K)	6/25/2004
This is in response to a letter dated December 3, 2002, requesting a ruling with respect to the proper U.S. tax treatment of payments from a domestic pension plan to a nonresident alien individual.
200425052(PDF, 217K)	6/18/2004
This is in response to the letter from the authorized representative of X. Y and Z dated February 13, 2003, in which X. Y and Z requested rulings with respect to the tax consequences of a proposed merger of X and Y and the related transactions described below.
200425051(PDF, 215K)	6/18/2004
This is in reply to a letter dated August 11, 2003, requesting a ruling under sections 4941-4942 and 4945 of the Internal Revenue Code with respect to certain proposed activities.
200425050(PDF, 144K)	6/18/2004
Requesting the following rulings: Whether the formation of N by M. the activities of N and Ms continued relationship with N will not have an adverse impact on N's tax-exempt status under section 501(c)(3) of the Code. Whether Ns ownership of all the capital stock of N will not cause the revocation of and will not jeopardize nor affect Ms recognition of exemption from federal income tax under section 501(c)(3) of the Code. Whether the transfer of the ownership rights in the software and the reimbursement of the cost of employees, supplies, etc. will result in unrelated business taxable income to M under sections 51 1 through 513 of the Code. Whether the stock dividends to be declared and paid by N to M will jeopardize the tax exempt status of M under section 501 (c)(3) of the Code or result in unrelated business income under section 512(b)(l) and 512(b)(l3) of the Code.
200425049(PDF, 125K)	6/18/2004
This is in response to correspondence dated December 12,2003, as supplemented by correspondence dated February 25 and March 5,2004, submitted on your behalf by your authorized representative in which you requested a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200425048(PDF, 46K)	6/18/2004
Issue: Whether the Monthly Management Fees or the Variable Rate Fees, including the Additional Fees, paid to Taxpayer by aircraft owners are subject to the excise tax on amounts paid for taxable transportation under § 4261 of the Internal Revenue Code.
200425047(PDF, 37K)	6/18/2004
Issues: Is Taxpayer's exchange of the right to award mileage with the OAs an amount paid by Taxpayer for air transportation that is subject to tax imposed by § 4261 of the Internal Revenue Code? Do Taxpayer's reciprocal redemptions of award mileage with the OAs constitute an amount paid by Taxpayer for air transportation that is subject to tax imposed by § 4261?
200425046(PDF, 36K)	6/18/2004
This memorandum responds to your request that we review and comment on a proposed disclosure agreement (the “Agreement”) submitted by the taxpayer, ------, whereby the taxpayer would turn over to the Service, in lieu of a summons, certain billing records that contain protected health information that is otherwise subject to statutory disclosure restraints set forth in the privacy regulations of the Health Insurance Portability and Accountability Act of 1996 (HIPAA).
200425045(PDF, 25K)	6/18/2004
This letter responds to your letter dated December 16, 2003, 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 of the Procedure and Administration Regulations.
200425044(PDF, 19K)	6/18/2004
This letter responds to your letter dated November 25, 2003, and subsequent correspondence, submitted on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200425043(PDF, 21K)	6/18/2004
This letter responds to a letter dated November 24, 2003, and subsequent correspondence, requesting a ruling under § 301.9100-3(a) of the Procedure and Administration Regulations to file an election for Taxpayer to be treated as a corporation for federal tax purposes effective Date 1.
200425042(PDF, 22K)	6/18/2004
This is in response to a request filed on behalf of the above-named taxpayer regarding the late filing of its Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. The taxpayer requests that the Form 8716 be considered timely filed under authority contained in section 301.9100-3 of the Procedure and Administration Regulations.
200425041(PDF, 37K)	6/18/2004
This letter responds to your November 7, 2003 request for rulings submitted on behalf of Distributing regarding certain federal income tax consequences of a proposed transaction.
200425040(PDF, 20K)	6/18/2004
This letter responds to your letter, dated November 7, 2003, requesting permission for Corporation to revoke its election under § 41(c)(4) of the Internal Revenue Code.
200425039(PDF, 26K)	6/18/2004
This letter responds to a letter from your authorized representative dated November 10, 2003, as well as subsequent correspondence, requesting a ruling that the rental income received by Company from the Property is not passive investment income within the meaning of § 1362(d)(3)(C)(i) of the Internal Revenue Code.
200425038(PDF, 26K)	6/18/2004
This letter responds to a letter dated October 24, 2003, submitted on behalf of Parent and Sub, requesting an extension of time under §301.9100-1 through 301.9100-3 of the Procedure and Administration Regulations to file an election. The extension is being requested for Parent and Sub to make an election to file a consolidated federal income tax return, with Parent as the common parent, under §1.1502-75(a)(1) of the Income Tax Regulations (hereinafter referred to as “the Election”), effective for the taxable year ending on Date 1.
200425037(PDF, 25K)	6/18/2004
This letter responds to a letter from the taxpayer signed November 3, 2003, as well as subsequent correspondence, requesting a ruling that the rental income received by Company from the Property is not passive investment income within the meaning of § 1362(d)(3)(C)(i) of the Internal Revenue Code.
200425036(PDF, 25K)	6/18/2004
This letter responds to a letter from the taxpayer signed November 3, 2003, as well as subsequent correspondence, requesting a ruling that the rental income received by Company from the Property is not passive investment income within the meaning of § 1362(d)(3)(C)(i) of the Internal Revenue Code.
200425035(PDF, 22K)	6/18/2004
This responds to your letter dated April 24, 2003, and subsequent correspondence submitted on behalf of X, requesting that the Service grant X an extension of time pursuant to § 301.9100-3 of the Procedure and Administration Regulations to make an election under § 754 of the Internal Revenue Code.
200425034(PDF, 28K)	6/18/2004
This is in response to your letter dated October 13, 2003, submitted by your authorized representative, requesting an extension of time under section 301.9100 of the Procedure and Administration Regulations to make a qualified family-owned business election under section 2057( b)(1)(B) of the Internal Revenue Code.
200425033(PDF, 34K)	6/18/2004
This letter responds to your September 10, 2003 request for rulings on certain federal income tax consequences of a proposed transaction.
200425032(PDF, 21K)	6/18/2004
This letter responds to a letter dated September 15, 2003, and subsequent correspondence, on behalf of X, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200425031(PDF, 25K)	6/18/2004
This letter responds to a letter dated August 16, 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.
200425030(PDF, 18K)	6/18/2004
This letter responds to a letter dated August 25, 2003, submitted on behalf of X by its authorized representative, requesting a ruling under § 1362(b)(5) of the Internal Revenue Code.
200425029(PDF, 58K)	6/18/2004
Requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to sever a trust into an exempt and nonexempt trust for purposes of the Generation-Skipping Transfer (GST) tax and to make a reverse qualified terminable interest property (QTIP) election under § 2652(a)(3) of the Internal Revenue Code with respect to the exempt trust.
200425028(PDF, 31K)	6/18/2004
This replies to a letter dated August 15, 2003, in which Taxpayer requests an extension of time under Treas. Reg. § 301.9100-3 to file the election agreement described in § 1.1503-2(g)(2)(i) with respect to the dual consolidated loss of each separate unit of Entity A listed on Schedules B, C, and D that were incurred in the tax years ended on Dates 2, 3 and 4, and to file the annual certification described in § 1.1503-2(g)(2)(vi)(B) with respect to the dual consolidated loss of each separate unity of Entity A incurred in the tax years ended on Dates 1, 2 and 3, and with respect to the dual consolidated loss of each separate unit of Entity B listed on Schedule E incurred in the tax years ended on Dates 2 and 3.
200425027(PDF, 48K)	6/18/2004
This is in response to your August 29, 2003 letter, and prior correspondence, in which you requested rulings concerning the federal estate and income tax consequences of the proposed reformation of a trust, as described below.
200425026(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under ' 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425025(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under ' 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425024(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under ' 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425023(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under ' 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425022(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under ' 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425021(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under § 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425020(PDF, 22K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a disregarded entity effective Date 1.
200425019(PDF, 22K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a disregarded entity effective Date 1.
200425018(PDF, 22K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a disregarded entity effective Date 1.
200425017(PDF, 22K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a disregarded entity effective Date 1.
200425016(PDF, 22K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a disregarded entity effective Date 1.
200425015(PDF, 22K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a disregarded entity effective Date 1.
200425014(PDF, 22K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension of time pursuant to § 301.9100 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a disregarded entity effective Date 1.
200425013(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under § 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425012(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under § 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425011(PDF, 25K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, Y, and Z, requesting a ruling that X, Y, and Z, each be given an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c).
200425010(PDF, 25K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, Y, and Z, requesting a ruling that X, Y, and Z, each be given an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c).
200425009(PDF, 25K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, Y, and Z, requesting a ruling that X, Y, and Z, each be given an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c).
200425008(PDF, 24K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, requesting an extension under § 301.9100-3 of the Procedure and Administration Regulations for X to elect under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425007(PDF, 25K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, Y, and Z, requesting a time extension under section § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c).
200425006(PDF, 25K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, Y, and Z, requesting a time extension under section § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c).
200425005(PDF, 25K)	6/18/2004
This letter responds to your letter dated March 4, 2003, and subsequent correspondence, submitted on behalf of X, Y, and Z, requesting a time extension under section § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c).
200425004(PDF, 23K)	6/18/2004
This letter responds to a letter dated April 4, 2003, submitted on behalf of X, requesting a ruling that X be granted an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election under § 301.7701-3(c) to be treated as a partnership for federal tax purposes.
200425003(PDF, 38K)	6/18/2004
This letter is in response to your letter dated May 29, 2003, requesting a private letter ruling on behalf of Taxpayer, as common parent and agent for its affiliated group of corporations filing a consolidated return, including Company B, and Company C regarding the proposed transfer of certain funds held on deposit in a merchant marine capital construction fund (CCF) in a transfer expected to qualify for nonrecognition treatment under § 351 of the Internal Revenue Code.
200425002(PDF, 35K)	6/18/2004
This is in response to your letter dated December 30, 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 Taxpayer’s generation-skipping transfer (GST) tax exemption.
200425001(PDF, 34K)	6/18/2004
This letter responds to a letter dated December 19, 2003, submitted on behalf of Parent, requesting an extension of time under § 301.9100-3 of the Procedure and Administration Regulations to file an election. Parent is requesting an extension of time to file a request for an automatic waiver, pursuant to § 1504(a)(3)(B) of the Code and Rev. Proc. 2002-32, 2002-1 C.B. 959, of the application of § 1504(a)(3)(A) with respect to each of Sub #1 and Sub #2. The request for waiver of the application of § 1504(a)(3)(A) is hereinafter sometimes referred to as the “Election.”

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2004 Chief Counsel'sWritten Determinations

2004 Chief Counsel's
Written Determinations