2003 Chief Counsel's
Written Determinations
200350000 to 200354999
Taxpayer-specific rulings or determinations are written memoranda furnished by the
IRS National Office in response to requests by taxpayers under published annual
guidelines. Technical advice memoranda are written memoranda furnished by the
National Office of the IRS upon request of a district director or chief appeals officer
pursuant to annual review procedures. Chief Counsel advice are written advice or
instructions prepared by the Office of Chief Counsel and issued to field or service
center employees of the IRS or Office of Chief Counsel.
It is important to note that pursuant to 26 USC § 6110(j)(3), such items cannot be
used or cited as precedent.
All files below are in the Adobe Acrobat PDF Format.
| 200352022(PDF, 532K) |
9/30/2003 |
| Request relief under � 301.9100-3 of the Procedure and Administration Regulations. |
| 200352021(PDF, 679K) |
10/1/2003 |
| Ruling request, concerning the proper treatment of its proposed engagement of Bank to provide cash management, investment planning, legal, accounting and other comparable services, under � 4941 of the Internal Revenue Code. |
| 200352020(PDF, 685K) |
10/3/2003 |
| Request relief under � 301.9100-3 of the Procedure and Administration Regulations. |
| 200352019(PDF, 900K) |
10/3/2003 |
| Representatives requesting a ruling that a proposed contractual relationship will not generate unrelated business taxable income under � 512(a)(l) of the Internal Revenue Code to N and 0. |
| 200352018(PDF, 914K) |
10/3/2003 |
| Representatives requesting a ruling that a proposed contractual relationship will not generate unrelated business taxable income under � 512(a)(l) of the Internal Revenue Code to N and 0. |
| 200352017(PDF, 808K) |
10/3/2003 |
| Requesting a ruling that a proposed contractual relationship will not generate unrelated business taxable income under � 512(a)(l) of the Internal Revenue Code to M. |
| 200352016(PDF, 1.7M) |
9/29/2003 |
| Requests letter rulings under � 414(1), 72,40l(k), 402, 501(a), 933,3405,6041,6041A, and 6047(d) of the Internal Revenue Code. |
| 200352015(PDF, 56K) |
9/26/2003 |
| Requesting rulings concerning the proper charge to earnings and profits resulting from a redemption distribution under � 302(b) of the Internal Revenue Code. |
| 200352014(PDF, 57K) |
9/26/2003 |
| Requesting a ruling under � 1362(f) of the Internal Revenue Code. |
| 200352013(PDF, 47K) |
9/26/2003 |
| Requesting a ruling under � 1362(b)(5) of the Internal Revenue Code. |
| 200352012(PDF, 56K) |
9/26/2003 |
| Requesting an extension of time under � 301.9100-3 of the Procedure and Administration Regulations to file an election. Purchaser�s Parent and Seller�s Parent are requesting an extension to file a �� 338(h)(10) election� under � 338(g) and 338(h)(10) of the Internal Revenue Code and � 1.338(h)(10)-1T(c) of the Income Tax Regulations with respect to Purchaser�s acquisition of the stock of Target, on Date B. |
| 200352011(PDF, 83K) |
9/26/2003 |
| Requesting an extension of time under � 301.9100-1 of the Procedure and Administration Regulations to sever Marital Trust II into three trusts, pursuant to � 26.2654-1(b)(1) of the Generation-Skipping Transfer Tax Regulations and requesting a ruling that the subsequent severance of one of the trusts will be a qualified severance under � 2642(a)(3) of the Internal Revenue Code. |
| 200352010(PDF, 54K) |
9/26/2003 |
| Requesting relief under � 1362(f) of the Internal Revenue Code for inadvertent termination of S election. |
| 200352009(PDF, 44K) |
9/26/2003 |
| Request for an extension of time to make a regulatory election. requesting a letter ruling under � 301.9100-3 of the Procedure and Administration Regulations to extend the time to make the election provided under Notice 2001-70, 2001-2 C.B. 437, not to apply the mid-quarter depreciation convention rules to property placed in service in the taxable year that included September 11, 2001. |
| 200352008(PDF, 52K) |
9/26/2003 |
| Requesting an extension of time under � 301.9100-3 of the Procedure and Administration Regulations to make an election under � 2057(b)(1)(B) of the Internal Revenue Code. |
| 200352007(PDF, 57K) |
9/26/2003 |
| Request of 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 allocations of Taxpayer�s generation-skipping transfer tax exemption to transfers to an irrevocable trust. |
| 200352006(PDF, 57K) |
9/26/2003 |
| Request of 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 allocations of the Taxpayer�s generation-skipping transfer tax exemption to transfers to an irrevocable trust. |
| 200352005(PDF, 66K) |
9/26/2003 |
| Request rulings under � 2056(d)(2)(B) of the Internal Revenue Code and � 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations and � 20.2056A-4(b)(6) of the Estate Tax Regulations. |
| 200352004(PDF, 71K) |
9/26/2003 |
| Requesting rulings regarding the gift and generation-skipping transfer tax consequences of the proposed division of Trust. |
| 200352003(PDF, 57K) |
9/26/2003 |
| Issue: Does Decedent�s estate qualify for a qualified business interest deduction under � 2057 of the Internal Revenue Code? |
| 200352002(PDF, 35K) |
9/26/2003 |
| Request for rulings on certain Federal tax consequences of a proposed transaction. |
| 200352001(PDF, 22K) |
9/26/2003 |
| Requesting rulings with respect to the transfer of certain property under the following cInternal Revenue Codeumstances. |
| 200351033(PDF, 1.3M) |
9/26/2003 |
| Your request for rulings concerning the federal tax consequences of your participation in a joint venture that will expand your current tax-exempt activities. |
| 200351032(PDF, 573K) |
9/26/2003 |
| Requesting rulings under � 1.514(c)-2 of the Income Tax Regulations. |
| 200351031(PDF, 655K) |
9/23/2003 |
| Rulings request involving � 507(c), 509(a)(3), and 4942(g) of the Internal Revenue Code, on private foundation P's proposed transfer of all of its assets to a related supporting organization, S. |
| 200351030(PDF, 220K) |
9/24/2003 |
| This letter constitutes notice that a conditional waiver of the minimum funding standard has been granted for the above-named pension plan for the plan year ending January 31,2002. |
| 200351029(PDF, 222K) |
9/25/2003 |
| This letter constitutes notice that a conditional waiver of the minimum funding standard has been granted for the above-named pension plan for the plan year beginning January 1, 2002. |
| 200351028(PDF, 387K) |
9/26/2003 |
| This letter constitutes notice that: (1) a conditional waiver of the minimum funding standard has been granted for the above-named pension plan for the plan year ending December 31, 2002; and (2) waivers of the I00 percent tax under � 4971 (b) of the Internal Revenue Code have been granted for the above-named pension plan for the tax years associated with the plan years ending December 31,1998 through 2001. |
| 200351027(PDF, 53K) |
12/19/2003 |
| Requests that its election under � 855(a) of the Internal Revenue Code to treat dividends distributed after the close of a taxable year as having been paid during that taxable year be considered timely filed pursuant to � 301.9100-3 of the Procedure and Administration Regulations. |
| 200351026(PDF, 53K) |
12/19/2003 |
| Requests that its election under � 855(a) of the Internal Revenue Code to treat dividends distributed after the close of a taxable year as having been paid during that taxable year be considered timely filed pursuant to � 301.9100-3 of the Procedure and Administration Regulations. |
| 200351025(PDF, 59K) |
12/19/2003 |
| Requesting an extension of time under � 301.9100-1 of the Procedure and Administration Regulations to make an election under � 856(l) of the Internal Revenue Code to treat Company B as a taxable REIT subsidiary of Company A. |
| 200351024(PDF, 71K) |
12/19/2003 |
| Requesting a ruling regarding a certain election available to participants in your, M's, N program, a State low-income housing tax credit program. |
| 200351023(PDF, 49K) |
12/19/2003 |
| Requesting that the Service grant X an extension of time pursuant to � 301.9100 of the Procedure and Administration Regulations to file a Form 8832, Entity Classification Election, to be treated as an association taxable as a corporation for federal income tax purposes and relief under � 1362(b)(5) of the Internal Revenue Code. |
| 200351022(PDF, 47K) |
12/19/2003 |
| In reference to a Form 1128, requesting permission to change its accounting period, for federal income tax purposes, from a 52-53 week tax year ending on the Saturday nearest to December 31 to a 52-53 week tax year ending on the Saturday nearest September 30, effective September 30, Year 1. |
| 200351021(PDF, 47K) |
12/19/2003 |
| In reference to a Form 1128, requesting permission to change its accounting period, for federal income tax purposes, from a 52-53 week tax year ending on the Saturday nearest to December 31 to a 52-53 week tax year ending on the Saturday nearest September 30, effective September 30, Year 1. |
| 200351020(PDF, 47K) |
12/19/2003 |
| In reference to a Form 1128, requesting permission to change its accounting period, for federal income tax purposes, from a 52-53 week tax year ending on the Saturday nearest to December 31 to a 52-53 week tax year ending on the Saturday nearest September 30, effective September 30, Year 1. |
| 200351019(PDF, 46K) |
12/19/2003 |
| In reference to a Form 1128, requesting permission to change its accounting period, for federal income tax purposes, from a 52-53 week tax year ending on the Saturday nearest to December 31 to a 52-53 week tax year ending on the Saturday nearest September 30, effective September 30, Year 1. |
| 200351018(PDF, 47K) |
12/19/2003 |
| In reference to a Form 1128, requesting permission to change its accounting period, for federal income tax purposes, from a 52-53 week tax year ending on the Saturday nearest to December 31 to a 52-53 week tax year ending on the Saturday nearest September 30, effective September 30, Year 1. |
| 200351017(PDF, 47K) |
12/19/2003 |
| In reference to a Form 1128, requesting permission to change its accounting period, for federal income tax purposes, from a 52-53 week tax year ending on the Saturday nearest to December 31 to a 52-53 week tax year ending on the Saturday nearest September 30, effective September 30, Year 1. |
| 200351016(PDF, 46K) |
12/19/2003 |
| In reference to a Form 1128, requesting permission to change its accounting period, for federal income tax purposes, from a 52-53 week tax year ending on the Saturday nearest to December 31 to a 52-53 week tax year ending on the Saturday nearest September 30, effective September 30, Year 1. |
| 200351015(PDF, 49K) |
12/19/2003 |
| Requesting a ruling that X's rental income from its commercial rental properties is not passive investment income within the meaning of � 1362(d)(3)(C)(i) of the Internal Revenue Code. |
| 200351014(PDF, 51K) |
12/19/2003 |
| Request for a ruling to determine the federal employment tax status of the above-named Worker with respect to services provided for a federal agency from Date to the present. The federal employment taxes are those imposed by the Federal Insurance Contributions Act (FICA), the Federal Unemployment Tax Act (FUTA), and the Collection of Income Tax at Source on Wages. |
| 200351013(PDF, 47K) |
12/19/2003 |
| Requesting a ruling under � 1362(b)(5) of the Internal Revenue Code. |
| 200351012(PDF, 62K) |
12/19/2003 |
| Extension of time was requested under � 301.9100-3 of the Procedure and Administration Regulations and � 2642(g) of the Internal Revenue Code to allocate Settlor�s and Wife�s GST exemption to Trust. |
| 200351011(PDF, 47K) |
12/19/2003 |
| Requesting an extension of time under � 301.9100-1(c) of the Procedure and Administration Regulations to elect to treat Y as a qualified subchapter S subsidiary under � 1361(b)(3)(B) of the Internal Revenue Code for federal tax purposes. |
| 200351010(PDF, 71K) |
12/19/2003 |
| Requesting extensions of time under � 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to make a "reverse" qualified terminable interest property (QTIP) election under � 2652(a)(3) of the Internal Revenue Code, and to make allocations of generation-skipping transfer tax exemption. |
| 200351009(PDF, 34K) |
12/19/2003 |
| Request for a private letter ruling providing that certain activities of the Taxpayer come within the scope of Revenue Procedure 2002-12, 2002-3 I.R.B. 374 and, therefore, Taxpayer is permitted to use the safe harbor method of accounting for �smallwares� permitted under the revenue procedure. |
| 200351008(PDF, 32K) |
12/19/2003 |
| Requested a ruling that as of the effective date of the trust agreement establishing a trust under the laws of State A, the successor trust will be a qualified settlement fund under � 1.468B-1(c) of the Income Tax Regulations. |
| 200351007(PDF, 16K) |
12/19/2003 |
| Requesting a ruling under � 1362(b)(5) of the Internal Revenue Code. |
| 200351006(PDF, 31K) |
12/19/2003 |
| Requesting a ruling that the income of Corporation is excludible from gross income under � 115 of the Internal Revenue Code and that charitable contributions made to Corporation for public purposes are deductible under � 170(c)(1). |
| 200351005(PDF, 68K) |
12/19/2003 |
| Request for rulings on certain federal income tax consequences of a series of proposed transactions. |
| 200351004(PDF, 23K) |
12/19/2003 |
| Requesting a ruling under � 877(c) of the Internal Revenue Code of 1986 that A's loss of long-term resident status did not have for one of its principal purposes the avoidance of US taxes under subtitle A or subtitle B of the Code. |
| 200351003(PDF, 28K) |
12/19/2003 |
| Requesting a ruling concerning the application of the constructive receipt of income doctrine and � 457(e)(11) of the Internal Revenue Code to the revised paid-time-off (PTO) plan and policy that E intends to implement for its eligible employees in the near future. E is represented to be a tax exempt entity that is an eligible employer described in � 457(e)(1)(B) of the Code. |
| 200351002(PDF, 68K) |
12/19/2003 |
| Request on behalf of State X, regarding its proposal to amend its leave program. |
| 200351001(PDF, 26K) |
12/19/2003 |
| Requesting an extension of time under � 301.9100-3 of the Procedure and Administration Regulations to file an election. The extension is being requested for Parent, Subsidiary 1, Subsidiary 2, Subsidiary 3, and Subsidiary 4 to make an election to file a consolidated federal income tax return, with Parent as the common parent, under � 1.1502-75(a)(1), effective for the group�s taxable year ending on Date C. |
| 200350022(PDF, 438K) |
9/16/2003 |
| Requesting a ruling that a proposed partition of timberlands will not constitute self-dealing within the meaning of � 4941 of the Internal Revenue Code. |
| 200350021(PDF, 677K) |
9/17/2003 |
| Request for a ruling submitted on your behalf by your authorized representative dated June 13, 2001 and supplemented by letters dated December 3, 2002, December 6, 2002, December 9, 2002, March 10, 2003, April 15, 2003, April 16, 2003, May 28, 2003, and September 4, 2003, under � 414(e) of the Internal Revenue Code |
| 200350020(PDF, 446K) |
9/17/2003 |
| Requested a ruling on your behalf under � 414(e) of the Internal Revenue Code |
| 200350019(PDF, 261K) |
9/17/2003 |
| Request for a private letter ruling submitted by your authorized representative concerning a method of funding elective deferrals into Plan X. |
| 200350018(PDF, 711K) |
9/16/2003 |
| Requesting a ruling concerning the applicability of � 415(m) of the Internal Revenue Code to the County X Excess Benefit Pension Plan (Excess Plan) and the tax consequences related thereto. |
| 200350017(PDF, 485K) |
9/17/2003 |
| Requesting a ruling concerning deductions under � 404(k) of the Internal Revenue Code |
| 200350016(PDF, 83K) |
12/12/2003 |
| Issues: (1) Whether the acquisition by Corp B of a portion of the assets of Corp A in exchange for the distribution of Corp B stock to the former creditors of Corp A, pursuant to the plan of reorganization in a title 11 proceeding, qualifies as a �G� reorganization within the meaning of � 368(a)(1)(G).1 (2) Whether the transfer of assets to Corp B in exchange for Corp B stock qualifies for nonrecognition treatment under � 351(a). |
| 200350015(PDF, 75K) |
12/12/2003 |
| Requesting a letter ruling concerning whether the payments made by Corp 6 to Corp 3, which, in turn, reimbursed Taxpayer for the cost of design, engineering and construction of the System Upgrades, will be excluded from Taxpayer�s gross income as a contribution to the capital of Taxpayer under � 118(a) of the Internal Revenue Code, and will not be treated as a contribution in aid of construction to Taxpayer under � 118(b). |
| 200350014(PDF, 47K) |
12/12/2003 |
| Requesting a ruling under � 1362(b)(5) of the Internal Revenue Code. |
| 200350013(PDF, 47K) |
12/12/2003 |
| Requesting a ruling under � 1362(b)(5) of the Internal Revenue Code. |
| 200350012(PDF, 75K) |
12/12/2003 |
| Requesting rulings regarding the proposed reformation of Trust under � 2055(e)(3) of the Internal Revenue Code. |
| 200350011(PDF, 52K) |
12/12/2003 |
| Requesting a ruling under � 1362(f) of the Internal Revenue Code. |
| 200350010(PDF, 56K) |
12/12/2003 |
| Requested a ruling concerning the federal estate tax consequences of a proposed distribution from Trust to Foundation. |
| 200350009(PDF, 56K) |
12/12/2003 |
| Requested a ruling concerning the federal estate tax consequences of a proposed distribution from Trust to Foundation. |
| 200350008(PDF, 60K) |
12/12/2003 |
| Requesting a ruling that the rental income received by X in the course of its operations from certain real properties is not passive investment income within the meaning of � 1362(d)(3) of the Internal Revenue Code. |
| 200350007(PDF, 46K) |
12/12/2003 |
| Requesting a ruling on behalf of X under � 1362(b)(5) of the Internal Revenue Code. |
| 200350006(PDF, 78K) |
12/12/2003 |
| Request for rulings on the federal income tax consequences of a partially completed transaction. |
| 200350005(PDF, 20K) |
12/12/2003 |
| Request of an extension of time under Treasury Regulation � 301.9100-3 to submit a ruling request under � 877 as provided by � IV of Notice 97-19, as modified by Notice 98-34. |
| 200350004(PDF, 19K) |
12/12/2003 |
| Requesting a ruling, under � 301.9100-3 of the Procedure and Administration Regulations, that X be granted an extension of time to elect to be treated as an association taxable as a corporation under � 301.7701-3(c). |
| 200350003(PDF, 18K) |
12/12/2003 |
| Requesting relief under � 1362(b)(5) of the Internal Revenue Code. |
| 200350002(PDF, 45K) |
12/12/2003 |
| Request for rulings regarding certain federal income tax consequences of a proposed transaction. |
| 200350001(PDF, 37K) |
12/12/2003 |
| Request for a waiver under � 101(f)(3)(H) and 7702(f)(8) of the Internal Revenue Code for Number X life insurance contracts that inadvertently failed to meet the requirements of � 101(f) or � 7702, as applicable. |
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