Chief Counsel's Written Determinations Issued from 200420000 to 200424999

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.

200424011(PDF, 317K)	6/11/2004
Requests several letter rulings under sections 408A and 4973 of the Internal Revenue Code.
200424010(PDF, 109K)	6/11/2004
This letter is in response to a request for a letter ruling dated October 24,2003, a5 supplemented by additional information dated November 20,2003, in which you have applied for a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200424009(PDF, 88K)	6/11/2004
Request dated August 26,2003, for a ruling to waive the 60day rollover requirement contained in section 402(c)(3) of the Internal Revenue Code. Correspondence dated December 15.2003, and March 3,2004, supplemented the request.
200424008(PDF, 167K)	6/11/2004
Requested a waiver of the 60-day rollover requirement contained in sedion 402(C)(3)(A) of the Internal Revenue Code.
200424007(PDF, 220K)	6/11/2004
Request letter rulings concerning the application of section 402(c) of the Internal Revenue Code to the following facts and representations that your authorized representative asserts support your ruling request.
200424006(PDF, 150K)	6/11/2004
Response to your letter dated November 9, 2003 and supplemented with correspondence dated March 12, 2004 and March 17, 2004, in which you request a waiver of the 60-day rollover requirement contained in section 402(c)(3)(A) of the Internal Revenue Code.
200424005(PDF, 205K)	6/11/2004
Response to your letter dated September 10, 2003, as supplemented by letters dated December 8,2003, and February 18, 2004, in which you request, through your authorized representative, a waiver of the 60-day rollover requirement contained in section 402(c)(3)(A) of the Internal Revenue Code.
200424004(PDF, 87K)	6/11/2004
Issue(s): Whether the "listed transactions" Information Document Request (IDR), IDR No. 2 described below, placed the issue of Taxpayer�s method of accounting for deductions of certain employer contributions under consideration, within the meaning of � 3.09(1) of Rev. Proc. 2002-9. Whether Taxpayer may obtain automatic consent, pursuant to Rev. Rul. 2002-46, to change its method of accounting for deductions of employer contributions.
200424002(PDF, 30K)	6/11/2004
Issue(s): Whether certain media rights, which are the rights to receive revenue from local and national broadcast of League C games through existing or future contracts, previously determined to be non-amortizable, are properly characterized as being �in the nature of goodwill� and, thus, classified as a Class IV asset in accordance with Section 1.1060-1T(d) of the temporary Income Tax Regulations as in effect in Year 1?
200424001(PDF, 121K)	6/11/2004
Issue(s): For purposes of � 1031 of the Internal Revenue Code, are components of railroad track that are assembled and attached to the land and considered real property for state law purposes of like-kind to unassembled railroad track components? In the case of a taxpayer electing the track maintenance allowance method under Rev. Proc. 2001-46, 2001-2 C.B. 263, does the taxpayer�s failure to specifically identify and substantiate whether replacement property acquired in a like-kind exchange is used in a capital project preclude nonrecognition under � 1031? If � 1031 applies to the exchanges, is the taxpayer using a proper method of accounting when it applies an accounting convention that deems � 1031 replacement property to be used first for capitalized track expenditures (including the 60% capitalized portion of the program replacement expenditures)? Does the Service�s execution of a closing agreement regarding treatment of track structure expenditures for years 1, 2, and short period year 3, preclude it from raising Issue 3 for the years at issue in this case? Is the taxpayer entitled to � 7805(b) relief with respect to Issue 3?
200423042(PDF, 158K)	6/4/2004
This letter is in response to a request for a private letter ruling dated June 16, 2003, submitted on your behalf by your authorized representative, as supplemented by additional correspondence dated February 10, 2004, in which you request a waiver of the 60-day rollover requirement contained in section 408(d) (3) (I) of the Internal Revenue Code.
200423041(PDF, 127K)	6/4/2004
Ruling request concerning the pick up of certain employee contributions to Plan X under section 414(h)(2) of the Internal Revenue Code.
200423040(PDF, 192K)	6/4/2004
This is in response to a letter dated June 10, 2003 submitted by your authorized representative, supplemented by correspondence dated, August 26, 2003, September 8, 2003, January 28, 2004, and February 19,2004 for a ruling concerning the federal income tax treatment under Internal Revenue Code section 414(h)(2) of certain contributions to Plan X.
200423039(PDF, 117K)	6/4/2004
This is in response to your letter dated March 26, 2003, and supplemented by correspondence dated November 11,2003, in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200423038(PDF, 137K)	6/4/2004
Request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200423037(PDF, 230K)	6/4/2004
This is in response to a request submitted on behalf of Individual B by her authorized representative by letter dated June 10, 2003, for a ruling to waive the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code. The request was supplemented with a letter dated March 1, 2004, from her authorized representative.
200423036(PDF, 102K)	6/4/2004
This letter is in response to your letter of February 10.2003, requesting that we waive the 60day rollover requirement under section 402(c)(3)(8) of the Internal Revenue Code with respect to your distribution from your employer's (Employer P) section 401(k) plan.
200423035(PDF, 74K)	6/4/2004
This is in response to your letter in which you request a waiver of the 60-day rollover requirement contained in section 402(c)(3)(B) of the Internal Revenue Code.
200423034(PDF, 133K)	6/4/2004
In letters dated November 12, 2003, and December 31, 2003, your authorized representative requested, on your behalf, a letter ruling concerning the federal income tax treatment of certain contributions to Plan X under section 414(h) (2) of the Internal Revenue Code.
200423033(PDF, 151K)	6/4/2004
This is in response to your letter dated November 5, 2003. as supplemented by correspondence received by the Internal Revenue Service on February 17,2004, in which you request a waiver of the SO-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200423032(PDF, 134K)	6/4/2004
In letters dated July 21, 2003. and February 18, 2004 your authorized representative requested a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200423031(PDF, 95K)	6/4/2004
This is in response to your letter dated October 8, 2003, as supplemented by correspondence dated February 5.2004, in which you requested a waiver of the 60-day rollover requirement contained in section 402(C)(3)(A) of the Internal Revenue Code.
200423030(PDF, 219K)	6/4/2004
This letter is in response to a ruling request submitted by you dated in which you request approval of the recharacterication of Individual Retirement Arrangement (IRA) accounts under section 408A(d)(6) of the Internal Revenue Code.
200423029(PDF, 269K)	6/4/2004
This is in response to Xs letter dated October 23, 2001, as supplemented by subsequent submissions, in which X requested a ruling on the proper treatment of the proposed formation and operation of a limited liability company, taxed as a partnership, under section 4941 and section 4946 of the Internal Revenue Code.
200423028(PDF, 53K)	6/4/2004
Issues: Whether contingent installment notes that Taxpayer 1 and Taxpayer 2 (collectively, �Taxpayers�), received (in separate transactions) in exchange for certain future periodic payments of lottery winnings were �evidence[s] of indebtedness of a person other than the person acquiring the property from the taxpayer[s]� within the meaning of � 15a.453-1(b)(3) of the Temporary Regulations under the Installment Sales Revision Act of 1980. Where taxpayers assigned their rights to lottery prize winnings to Trust, which party is entitled to the taxes withheld pursuant to � 3402(q)(1) of the Internal Revenue Code.
200423027(PDF, 93K)	6/4/2004
Issue: If an economic loss is reflected in the asset of a subsidiary and in the subsidiary�s stock, can the consolidated group recognize a loss on the disposition of the subsidiary�s stock, as well as the disposition of the loss asset?
200423026(PDF, 36K)	6/4/2004
Issues: Whether IRC � 6103(k)(6) authorizes the post-sale disclosure of the dates of the notices of seizure and sale to the purchaser of the real property. Whether IRC �� 6335(a)-(b) and 6340 authorize the post-sale disclosure of the dates of the notices of seizure and sale to the purchaser of the real property.
200423025(PDF, 44K)	6/4/2004
We respond to your letter dated July 22, 2003, as supplemented by material dated October 20, 2003 and November 5, 2003, requesting rulings on certain federal income tax consequences of a proposed transaction. The information submitted for consideration is summarized below.
200423024(PDF, 44K)	6/4/2004
We respond to your letter dated July 22, 2003, as supplemented by material dated October 20, 2003 and November 5, 2003, requesting rulings on certain federal income tax consequences of a proposed transaction. The information submitted for consideration is summarized below.
200423023(PDF, 25K)	6/4/2004
This responds to the letter dated December 3, 2003 together with subsequent correspondence, in which you requested relief under � 301.9100-3 of the Procedure and Administration Regulations to file an election under � 301.7701-3(c) to be treated as an association taxable as a corporation.
200423022(PDF, 21K)	6/4/2004
This responds to your letter dated July 26, 2003, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200423021(PDF, 33K)	6/4/2004
This letter responds to a letter dated November 4, 2003, submitted by you on behalf of X as its authorized representative, requesting relief under � 1362(f) of the Internal Revenue Code.
200423020(PDF, 27K)	6/4/2004
This letter responds to Taxpayer�s letter dated October 14, 2003, and subsequent correspondence from Taxpayer�s authorized representative, requesting a ruling that will waive for Building the 10-year holding period for existing buildings under � 42(d)(2)(B)(ii) of the Internal Revenue Code, pursuant to the authority for the acquisition of certain federally-assisted buildings provided in � 42(d)(6)(A). The Internal Revenue Service Office that will have examination jurisdiction over Taxpayer is located in City C.
200423019(PDF, 23K)	6/4/2004
This responds to your letter dated, October 10, 2003, in which you requested relief 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.
200423018(PDF, 43K)	6/4/2004
This responds to your letter on behalf of the above-named taxpayers requesting a ruling, under the facts described below, that the taxpayers will be treated as having substantially complied with the requirements of section 1.1042-1T of the Temporary Income Tax Regulations concerning notarized statements of purchase in connection with the sale of stock of the Company to the employee stock ownership plan (ESOP) maintained by the Company.
200423017(PDF, 33K)	6/4/2004
This responds to your letter dated August 18, 2003, submitted on behalf of X, requesting relief under � 1362(f) of the Internal Revenue Code.
200423016(PDF, 31K)	6/4/2004
This letter responds to your ruling request dated August 15, 2003, submitted on behalf of Taxpayer, concerning the proper treatment of prepaid subscription income under section 455 of the Internal Revenue Code.
200423015(PDF, 22K)	6/4/2004
Issue: Did Taxpayer elect, under section 475(f) of the Internal Revenue Code, to change to the mark-to-market method of accounting beginning with the Year 1 tax year?
200423014(PDF, 39K)	6/4/2004
Issue: After the Internal Revenue Service issued Notice 2001-76, 2001-2 C.B. 613, which permitted some taxpayers to use the cash receipts and disbursements accounting method (�the cash method�) for 2001 and later tax years, will a taxpayer that now qualifies to use the cash method be allowed to change to it retroactively if its use of the method was disallowed previously by the Service during an examination of its federal income tax returns?
200423013(PDF, 25K)	6/4/2004
This letter responds to the letter received by our office on June 16, 2003, and related correspondence, written on behalf of Subsidiary, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200423012(PDF, 20K)	6/4/2004
This responds to your letter dated June 10, 2003, requesting a ruling under section 162(m) of the Internal Revenue Code. Specifically, a ruling is requested that Director qualifies as an �outside director� for purposes section 1.162-27(e)(3) of the Income Tax Regulations (�regulations�). The facts, as represented by Corporation X, are as follows.
200423011(PDF, 21K)	6/4/2004
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 disregarded entity for federal tax purposes.
200423010(PDF, 21K)	6/4/2004
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 disregarded entity for federal tax purposes.
200423009(PDF, 21K)	6/4/2004
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 disregarded entity for federal tax purposes.
200423008(PDF, 21K)	6/4/2004
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 disregarded entity for federal tax purposes.
200423007(PDF, 24K)	6/4/2004
This is in response to a letter dated February 18, 2003, in which Taxpayer requests an extension of time under Treas. Reg. �301.9100-3 to file the annual certification described in Treas. Reg. �1.1503-2(g)(2)(vi)(B) in accordance with Exhibit A, which is attached to and is made part of this ruling letter. The annual certification should have been attached to Taxpayer�s federal income tax return for Tax Year B which ended on Date C. The information submitted for consideration is substantially as set forth below.
200423006(PDF, 66K)	6/4/2004
This is in response to your correspondence dated February 10, 2003, requesting rulings concerning the tax consequences of the proposed reformation of Trust under '' 1001, 2501, and 2601 of the Internal Revenue Code.
200423005(PDF, 21K)	6/4/2004
This responds to a letter dated December 16, 2003, and subsequent correspondence, submitted on behalf of X, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200423004(PDF, 21K)	6/4/2004
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 retain, for federal income tax purposes, a taxable year. The taxpayer has requested that the Form 1128 be considered timely filed under authority contained in � 301.9100-3 of the Procedure and Administration Regulations.
200423003(PDF, 21K)	6/4/2004
This replies to your letter dated January 29, 2004, on behalf of Corp A, requesting an extension of time under Treas. Reg. �301.9100-3 to file the agreement described in �1.1503-2(g)(2)(i) as required by �1.1503-2(g)(2)(iv)(B)(2)(iii) for the taxable year ended on Date 2 with respect to the dual consolidated losses of Corp C, a corporation acquired by Corp B, a wholly owned subsidiary of Corp A, on Date 1. The information submitted for consideration is substantially as set forth below.
200423002(PDF, 21K)	6/4/2004
This responds to a letter dated May 8, 2003, and subsequent correspondence, submitted on behalf of X, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200422060(PDF, 125K)	6/4/2004
This is in response to a ruling request dated January 20, 2003 from your authorized representative, concerning the pick up of certain employee contributions to Plan X under section 414(h)(2) of the Internal Revenue Code.
200422059(PDF, 88K)	6/4/2004
This letter constitutes notice that with respect to the above-named defined benefit pension plan we have granted a conditional waiver of the minimum funding standard for the plan year ended September 30,2001.
200422058(PDF, 115K)	6/4/2004
This is in response to a request submitted by letter dated July 7, 2003, for a ruling to waive the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code. Correspondence dated January 21,2004, and February 26,2004, supplemented the request.
200422057(PDF, 101K)	6/4/2004
Requested ruling to waive the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code. Correspondence dated February 17, 2004, supplemented the request.
200422056(PDF, 249K)	6/4/2004
This is in response to your request dated April 2, 2003, for a private letter ruling submitted by your authorized representative. Correspondence dated September 9, 2003, January 8, 2004, and January 9, 2004, supplemented the request.
200422055(PDF, 85K)	6/4/2004
This letter constitutes notice that a waiver of the 10 percent excise tax due under section 4971(f)(l) of the Internal Revenue Code has been granted with respect to the liquidity shortfall for the Plan for the second quarter of the plan year ending December 31, Hereinafter this quarter will be known as the �Impacted Quarter�.
200422054(PDF, 118K)	6/4/2004
This letter is in response to your undated letter, received in our office May 22, 2003, requesting that we waive the 60-day rollover requirement of section 408(d)(3) of the Internal Revenue Code (Code). You supplemented your request with correspondence dated July 14, 2003 and October 24, 2003.
200422053(PDF, 126K)	6/4/2004
This is in response to a request dated May 30, 2003, as supplemented by correspondence dated October 9, 2003 and November 26,2003, submitted on your behalf by your authorized representative for a letter ruling to waive the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code ("Code").
200422052(PDF, 33K)	5/28/2004
This responds to a request for ruling dated August 6, 2003, and subsequent correspondence, you submitted on behalf of Central Fund, as its authorized representative. The ruling requested involves whether the waiver of certain advisory fees will cause dividends paid by Central Fund to fail to qualify for the dividends-paid deduction under �� 561 and 852 of the Internal Revenue Code.
200422051(PDF, 54K)	5/28/2004
This is in response to your letter dated October 31, 2003, on behalf of the estate of Taxpayer 1 and the estate of Taxpayer 2, requesting an extension of time under � 2642(g) of the Internal Revenue Code and '� 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to make allocations of Generation-Skipping Transfer (GST) exemption.
200422050(PDF, 33K)	5/28/2004
This is in response to a letter from your authorized representative, dated June 27, 2003, requesting an extension of time under � 301.9100-1 of the Procedure and Administration regulations to change a qualified terminable interest property (�QTIP�) election under � 2056(b)(7) of the Internal Revenue Code.
200422049(PDF, 24K)	5/28/2004
This is in response to a letter dated October 17, 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.
200422048(PDF, 24K)	5/28/2004
This is in response to a letter dated October 17, 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.
200422047(PDF, 44K)	5/28/2004
This responds to a letter dated September 9, 2003, submitted on your behalf by your authorized representative, requesting rulings under section 368(a)(1)(F) of the Internal Revenue Code with respect to a proposed transaction.
200422046(PDF, 24K)	5/28/2004
This is in response to your request for an extension of time under � 301.9100-1 of the Procedure and Administration Regulations to file Form 8328 (Carry forward Election of Unused Private Activity Bond Volume Cap) for the Authority to make a carry forward election under � 146(f) of the Internal Revenue Code with respect to $a of unused private activity bond volume cap from 2002.
200422045(PDF, 24K)	5/28/2004
This is in response to your letter dated November 25, 2003, submitted on behalf of Decedent�s estate, requesting an extension of time under �� 301.9100-1 and 301.9100-3 of the Procedure and Administration Regulations to make an election under � 2032A of the Internal Revenue Code.
200422044(PDF, 30K)	5/28/2004
This is in response to your letter of July 8, 2003 and other correspondence, requesting an extension of time under section 301.9100-1 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.
200422043(PDF, 20K)	5/28/2004
This letter responds to a letter dated November 25, 2003, and supplemental correspondence, submitted on behalf of Taxpayer, requesting a ruling under � 301.9100-3(a) of the Procedure and Administration Regulations that Taxpayer be granted an extension of time to make an election to be treated as an association for federal tax purposes.
200422042(PDF, 23K)	5/28/2004
This letter is in response to a request filed on behalf of A regarding the late filing of a Form 8716, Election To Have a Tax Year Other Than a Required Tax Year. A has requested an extension of time for making such an election under authority contained in � 301.9100-3 of the Procedure and Administration Regulations.
200422041(PDF, 43K)	5/28/2004
This is in response to your letter dated August 6, 2003, requesting rulings under � 355 of the Internal Revenue Code (the ACode@) with respect to a proposed transaction. Additional information was received in letters dated October 22, and December 19, 2003. The material information submitted is summarized below.
200422040(PDF, 47K)	5/28/2004
This is in reply to your letter requesting rulings about the transaction described in this letter. The information submitted for consideration is substantially as set forth below.
200422039(PDF, 22K)	5/28/2004
This letter responds to a letter, dated April 15, 2003, and subsequent correspondence on behalf of X from X's authorized representative, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200422038(PDF, 96K)	5/28/2004
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.
200422037(PDF, 38K)	5/28/2004
This letter responds to your August 8, 2003 letter requesting rulings on certain federal income tax consequences of a proposed transaction.
200422036(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422035(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422034(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422033(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422032(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section
200422031(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422030(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422029(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422028(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422027(PDF, 21K)	5/28/2004
This private letter ruling is in response to your request, dated November 12, 2003, on behalf of X, requesting an extension of time under section 301.9100-3 of the Procedure and Administration Regulations to file an election to be disregarded as an entity separate from its owner for federal tax purposes under section 301.7701-3(c).
200422026(PDF, 24K)	5/28/2004
This letter responds to a letter dated November 14, 2003, and subsequent correspondence, 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 disregarded entity for federal tax purposes.
200422025(PDF, 20K)	5/28/2004
This letter responds to your letter dated November 12, 2003, and related correspondence, written on behalf of X, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200422024(PDF, 24K)	5/28/2004
This replies to a letter dated October 21, 2002, in which Taxpayer requests an extension of time under Treas. Reg. � 301.9100-3 to make the following filings with respect to Branch for the tax years indicated: (1) a certification described in � 1.1503-2A(d)(3) for each of the tax years ended on Dates 1 and 2; (2) the election agreement described in � 1.1503-2(g)(2)(i) to replace the certifications to be filed under � 1.1503-2A(d)(3) for the tax years ended on Dates 1 and 2, in accordance with the special transition rule in � 1.1503-2(h)(2)(ii); and (3) the election agreement described in � 1.1503-2(g)(2)(i) for each of the tax years ended on Dates 3, 4, 5, 6, and 7.
200422023(PDF, 30K)	5/28/2004
This letter responds to your letter dated October 23, 2003, and subsequent correspondence, submitted on behalf of X, requesting a ruling concerning the qualifying income exception to the publicly traded partnership rules of � 7704 of the Internal Revenue Code.
200422022(PDF, 24K)	5/28/2004
This is in response to your letter dated September 18, 2001, requesting a ruling that A�s loss of lawful permanent resident status (expatriation) did not have for one of its principal purposes the avoidance of U.S. taxes under subtitle A or subtitle B of the Code. The information submitted for consideration is substantially as set forth below.
200422021(PDF, 27K)	5/28/2004
This responds to your letter submitted on behalf of Company A and Company B, requesting an extension of time under section 301.9100-1 of the Procedure and Administration Regulations to make an election under section 856(l) of the Internal Revenue Code to treat Company B as a taxable REIT subsidiary of Company A.
200422020(PDF, 32K)	5/28/2004
This is in response to your letter dated July 31, 2003, in which you requested rulings as to the federal income tax consequences of a proposed transaction. Additional information was received in letters dated November 25 and December 11, 2003, and January 13, 2004. The information submitted for consideration is summarized below.
200422019(PDF, 26K)	5/28/2004
This responds to your letter dated September 29, 2003, and subsequent correspondence submitted on behalf of X and the Subs (the Company), requesting a ruling that the Company�s rental income from the Properties is not passive investment income within the meaning of � 1362(d)(3)(C)(i) of the Internal Revenue Code.
200422018(PDF, 69K)	5/28/2004
This letter responds to your August 4, 2003, request for rulings on certain federal income tax consequences of the Proposed Transactions (defined below). The information provided in that request and in later correspondence is summarized below.
200422017(PDF, 21K)	5/28/2004
This letter responds to your letter, dated October 2, 2003, on behalf of X, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200422016(PDF, 23K)	5/28/2004
This letter responds to your letter, dated October 2, 2003, on behalf of X, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200422015(PDF, 21K)	5/28/2004
This letter responds to your letter, dated October 2, 2003, on behalf of X, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200422014(PDF, 21K)	5/28/2004
This letter responds to a letter, dated May 21, 2003, and subsequent correspondence by X�s authorized representative on behalf of X, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200422013(PDF, 27K)	5/28/2004
This is in response to a letter dated September 12, 2003, submitted on behalf of Corporation by its authorized representative requesting rulings under section 280G of the Internal Revenue Code. Specifically, rulings are requested that, under the facts outlined below, there was no change in effective control and that certain payments were therefore not subject to section 280G of the Code.
200422012(PDF, 32K)	5/28/2004
This letter responds to a letter dated October 20, 2003, and subsequent correspondence, submitted on behalf of X by its authorized representative, requesting relief under � 1362(f) of the Internal Revenue Code.
200422011(PDF, 25K)	5/28/2004
This letter responds to your letter dated August 27, 2003, 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 make an election to be treated as a corporation under � 301.7701-3.
200422010(PDF, 22K)	5/28/2004
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 December 31, to a taxable year ending May 31, effective for the tax year beginning January 1, 2003, and ending May 31, 2003.
200422009(PDF, 22K)	5/28/2004
This responds to a letter from X�s authorized representative dated September 11, 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.
200422008(PDF, 24K)	5/28/2004
This responds to a letter from X�s authorized representative dated September 11, 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.
200422007(PDF, 22K)	5/28/2004
This responds to a letter from X�s authorized representative dated September 11, 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.
200422006(PDF, 24K)	5/28/2004
This responds to a letter from X�s authorized representative dated September 11, 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.
200422005(PDF, 24K)	5/28/2004
This letter responds to a letter dated December 13, 2002, and subsequent information, submitted by Trust's authorized representative on behalf of Trustee and Trust, requesting a ruling under � 664 of the Internal Revenue Code on the qualification of Trust as a charitable remainder annuity trust (CRAT).
200422004(PDF, 42K)	5/28/2004
This is in response to your request for a ruling that � 149(g)(1) of the Internal Revenue Code does not preclude the exclusion of interest on the Notes and the Proposed Bonds.
200422003(PDF, 71K)	5/28/2004
This is in reply to letters dated August 8, 2003, December 17, 2003, January 29, 2004, and February 4 and February 10, 2004 and February 13, 2004, requesting rulings concerning the federal income tax consequences of a proposed series of transactions culminating in Distributing's pro rata distribution of all of the outstanding stock of newly formed Controlled. The information submitted for consideration is summarized below.
200422002(PDF, 24K)	5/28/2004
This letter responds to a letter dated November 14, 2003, and subsequent correspondence, 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 disregarded entity for federal tax purposes.
200422001(PDF, 31K)	5/28/2004
This letter is in response to the letter submitted by A's authorized representatives in which a ruling was requested under � 1.381(c)(4)-1(d)(1)(i) of the Income Tax Regulations. Specifically, a ruling was requested for the Commissioner to determine the appropriate overall method of accounting for the surviving corporation of a merger as described below.
200421010(PDF, 529K)	5/21/2004
In response to to the rulings letters requested by T, C, DI, D2, S1, and S2. Rulings one through nine concern trust T�s transfer of all of its assets to corporation C pursuant to section 507(b)(2) of the Internal Revenue Code, as in Situation 2 of Revenue Ruling 2002-28. Rulings ten, eleven, and twelve, concern supporting organization S1 under section 509(a)(3) of the Internal Revenue Code providing administrative support (such as allocated office space, allocated employees, allocated office equipment) for private foundation C and also C�s disqualified persons D1 and D2.
200421009(PDF, 140K)	5/21/2004
This is in response to a ruling request submitted by you on which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200421008(PDF, 127K)	5/21/2004
This is in response to a ruling request submitted by you on which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200421007(PDF, 110K)	5/21/2004
In a letter dated November 26, 2003, you requested a ruling from the Internal Revenue Service waiving the 60-day rollover requirement found in section 408(d)(3) of the Internal Revenue Code.
200421006(PDF, 125K)	5/21/2004
This letter is in response to a ruling request submitted by you dated in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200421005(PDF, 150K)	5/21/2004
Requested a ruling concerning the federal income tax treatment of certain contributions to Plan X under section 414(h) (2) of the Internal Revenue Code.
200421004(PDF, 208K)	5/21/2004
Request an extension of time pursuant to section 301.9100-1 of the Procedure and Administration Regulations to file the election provided for in section 3 of Revenue Procedure 93-40, 1993-2 C.B. 535.
200421003(PDF, 114K)	5/21/2004
This is in response to your request of representative, for a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the IRC, through your authorized
200421002(PDF, 35K)	5/21/2004
Issues: Whether the Internal Revenue Service may completely abate an assessment based upon a defaulted statutory notice of deficiency (SNOD) prepared from a substitute for return made under the authority of section 6020(b) and assess the tax shown on a taxpayer´s later-filed “original” return to have the limitations period on collections run from the later assessment date. Whether the answer to Issue 1 would change if the Service assessed the tax reflected on the “original” return and subsequently abated the assessment made on the defaulted SNOD. Whether a taxpayer is legally entitled to a refund if the Service collects beyond the collection statute expiration date (CSED).
200421001(PDF, 74K)	5/21/2004
Issues: Whether the Taxpayer is entitled to relief of employment tax liability under the provisions of Section 530 of the Revenue Act of 1978 because of a prior audit. Whether the Taxpayer was required to file information returns for payments made to or for the benefit of Workers under section 6041 of the Internal Revenue Code if it is determined that the payments are income to the Workers. Whether the payments made to or for the benefit of Workers were subject to backup withholding under section 3406 of the Code, if it is determined that the payments are income to the Workers. Whether the Taxpayer is entitled to receive a Classification Settlement Program offer to resolve the workers classification issue.
200420037(PDF, 109K)	5/14/2004
This is in response to a ruling request submitted by you in which you request a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the Internal Revenue Code.
200420036(PDF, 162K)	5/14/2004
This is in response to your request for a ruling dated April 30. 2002, which was supplemented by correspondence dated April 14, 2003. July 21,2003 and September 16,2003. submitted on your behalf by your authorized representative concerning the proposed distribution of assets from Plan X under section 402(c) of the Internal Revenue Code ("Code"). Your ruling request was revised in correspondence dated December 11,2003, which was submitted to the Service under a letter dated January 16,2004.
200420035(PDF, 132K)	5/14/2004
In letters dated October 24.2003. and December 18.2003, your authorized representative requested, on your behalf, a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the IRC.
200420034(PDF, 122K)	5/14/2004
In a letter dated October 31, 2003. your authorized representative requested, on your behalf, a waiver of the 60-day rollover requirement contained in section 408(d)(3) of the IRC.
200420033(PDF, 143K)	5/14/2004
In a letter dated May 19, 2003, as supplemented by correspondence dated November 6, 2003, you requested a ruling concerning the federal income tax treatment of certain contributions to Plan X under section 414(h) ( 2 ) of the Internal Revenue Code.
200420032(PDF, 143K)	5/14/2004
This is in reference to your letter of August 21, 2003, requesting advance approval of your grant procedures under section 4945(g) of the Internal Revenue Code.
200420031(PDF, 104K)	5/14/2004
This is in reference to your letter requesting advance approval of your grant procedures under section 4945(g) of the Internal Revenue Code.
200420030(PDF, 253K)	5/14/2004
This is in response to your letter dated May 28, 2003, supplemented by correspondence dated August 20,2003, submitted on your behalf by your authorized representative in which you request a ruling with respect to certain distributions from Plan X.
200420029(PDF, 293K)	5/14/2004
We have considered the ruling request dated September 18. 2003, submitted on behalf of M and N, concerning issues arising under section 4941 of the Internal Revenue Code as a result of the proposed transaction described below.
200420028(PDF, 72K)	5/14/2004
Issue: Whether Taxpayer is required to issue a Form 1099 to a powwow contest winner who receives a $600 or more cash prize?
200420027(PDF, 19K)	5/14/2004
This responds to a letter dated October 27, 2003, and subsequent correspondence, submitted on behalf of X, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200420026(PDF, 23K)	5/14/2004
This letter is in response to a letter dated December 5, 2003, requesting that the Commissioner treat Sub1 as having joined in the filing of a consolidated income tax return with Parent and Sub2 for calendar year Year 1, under �1.1502-75(b)(3) of the Income Tax Regulations. The facts submitted are substantially as set forth below.
200420025(PDF, 32K)	5/14/2004
This is in response to your letter dated May 6, 2003 requesting an extension of time to file a qualified electing fund (�QEF�) election with respect to B�s investment in C.
200420024(PDF, 40K)	5/14/2004
This letter responds to your request dated July 25, 2003, for rulings on the federal income tax consequences of a proposed transaction. You submitted additional information in letters dated September 30, 2003, November 3, 2003, December 10, 2003, December 15, 2003, and January 16, 2004.
200420023(PDF, 35K)	5/14/2004
This is in response to your letter dated May 6, 2003 requesting an extension of time to file a qualified electing fund (�QEF�) election on behalf of A with respect to A�s investments in C1, C2, C3, and D.
200420022(PDF, 37K)	5/14/2004
We respond to your request dated August 7, 2003, for rulings about the Federal income tax consequences of a proposed transaction. Additional information was provided in letters dated November 14, 2003, December 18, 2003, December 22, 2003, and January 28, 2004.
200420021(PDF, 91K)	5/14/2004
This letter responds to your letter, dated June 13, 2003, requesting rulings under �� 61, 661, 1001, 1015, 1223, 2036, 2037, 2038, 2501, and 2601 of the Internal Revenue Code.
200420020(PDF, 74K)	5/14/2004
This letter is in reply to your authorized representative�s letter dated August 4, 2003, requesting rulings as to the federal income tax consequences with respect to a series of proposed transactions. Additional information was received in subsequent letters dated October 20, 2003, November 19, 2003, December 8, 2003, and January 29, 2004. The material information submitted for consideration is summarized below.
200420019(PDF, 127K)	5/14/2004
This letter responds to your August 7, 2003 request for rulings regarding certain federal income tax consequences of proposed transactions. The information submitted in that request and in later correspondence is summarized below.
200420018(PDF, 26K)	5/14/2004
This letter responds to your August 26, 2003 request for rulings on certain federal income tax consequences of a transaction. The information submitted in that letter and in subsequent correspondence is summarized below.
200420017(PDF, 57K)	5/14/2004
This is in response to your letter on behalf of Taxpayer dated August 4, 2003, requesting a ruling on whether assets contained in certain variable contract segregated asset accounts are to be treated for federal income tax purposes as owned by Taxpayer. Additional information was submitted in letters dated September 25, 2003 and November 11, 2003.
200420016(PDF, 20K)	5/14/2004
This responds to the letter dated September 19, 2003, and related correspondence, submitted on behalf of X, requesting relief under � 1362(b)(5) of the Internal Revenue Code.
200420015(PDF, 25K)	5/14/2004
This letter responds to a letter dated August 1, 2003, requesting a supplement to our letter ruling dated November 9, 2000 (PLR 200107008) (the �Prior Letter Ruling�). Defined terms retain the meanings assigned to them in the Prior Letter Ruling.
200420014(PDF, 21K)	5/14/2004
This responds to a letter dated November 10, 2003, submitted by X�s authorized representative on behalf of X, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200420013(PDF, 21K)	5/14/2004
This responds to a letter dated May 5, 2003, and subsequent correspondence, submitted by X's authorized representative on behalf of X, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200420012(PDF, 27K)	5/14/2004
This refers to our letter to you dated May 5, 1993, in which we address the taxation of independent personal services income under Article 14 of the Convention Between the United States of America and the Federal Republic of Germany for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and Capital and to Certain Other Taxes, general effective date January 1, 1990, effective date for former German Democratic Republic, January 1, 1991 ("U.S.-Germany treaty").
200420011(PDF, 79K)	5/14/2004
This responds to your letter dated January 16, 2004, and prior correspondence, requesting rulings regarding the federal income, gift, and generation-skipping transfer (GST) tax consequences of a proposed judicial modification of a trust.
200420010(PDF, 34K)	5/14/2004
This is in response to your letter dated October 17, 2003, requesting an extension of time under � 301.9100 of the Procedure and Administration Regulations to make an election to treat Trust as two separate trusts under � 26.2652-2(c) of Generation-Skipping Transfer (GST) Tax Regulations. This letter responds to that request.
200420009(PDF, 19K)	5/14/2004
This letter responds to a letter, dated November 3, 2003, submitted on behalf of X by its authorized representative, requesting a ruling under � 1362(b)(5) of the Internal Revenue Code.
200420008(PDF, 24K)	5/14/2004
This responds to a letter, dated August 4, 2003 and subsequent information, submitted on behalf of LLC by its authorized representative, requesting that the Service grant LLC 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.
200420007(PDF, 51K)	5/14/2004
This is in response to your letter dated July 24, 2003, in which you requested rulings under sections 2518 and 2055 of the Internal Revenue Code ("Code").
200420006(PDF, 35K)	5/14/2004
This letter responds to your letter, dated August 8, 2003, requesting rulings under IRC �� 368 and 355. Additional information was received in a letter dated December 18, 2003. The information submitted is summarized below.
200420005(PDF, 36K)	5/14/2004
This letter responds to your letter, dated August 8, 2003, requesting rulings under IRC �� 368 and 355. Additional information was received in a letter dated December 18, 2003. The information submitted is summarized below.
200420004(PDF, 36K)	5/14/2004
This letter responds to your letter, dated August 8, 2003, requesting rulings under IRC �� 368 and 355. Additional information was received in a letter dated December 18, 2003. The information submitted is summarized below.
200420003(PDF, 36K)	5/14/2004
This letter responds to your letter, dated August 8, 2003, requesting rulings under IRC �� 368 and 355. Additional information was received in a letter dated December 18, 2003. The information submitted is summarized below.
200420002(PDF, 52K)	5/14/2004
Issue: Whether Taxpayer is entitled to gross up the interest deduction with respect to certain acquisition indebtedness flowing from Partnership-1, pursuant to section 217(k) of the Deficit Reduction Act of 1984, as revised by section 1011(c)(2) of the Tax Reform Act of 1986 (the �Huddleston amendment�)?
200420001(PDF, 34K)	5/14/2004
This letter responds to your letter, dated August 8, 2003, requesting rulings under IRC �� 368 and 355. Additional information was received in a letter dated December 18, 2003. The information submitted is summarized below.

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2004 Chief Counsel'sWritten Determinations

2004 Chief Counsel's
Written Determinations