These documents are legal advice, signed by executives in the National Office of the Office of Chief Counsel and issued to Internal Revenue Service personnel who are national program executives and managers. They are issued to assist Service personnel in administering their programs by providing authoritative legal opinions on certain matters, such as industry-wide issues. See CCDM 33.1.2, Chief Counsel's Legal Advice Program.
Note: These documents cannot be used or cited as precedent.
| Number | Release date | Subject |
|---|---|---|
| AM-2025-001 PDF | 1/17/2025 | Periodic Adjustments and the Arm’s Length Stand |
| AM-2024-005 PDF | 12/17/2024 | Source of Gain under Section 937 from Certain Dispositions of Stock. |
| AM-2024-004 PDF | 12/11/2024 | Income tax consequences of acquiring of carbon offset credits from a government |
| AM-2024-003 PDF | 11/8/2024 | Deductibility of Federal Deposit Insurance Corporation (FDIC) Special Assessments |
| AM-2024-002 PDF | 10/11/2024 | How the taxable income limitation in section 246(b) applies to limit the deductions under sections 243, 245, and 250. |
| AM-2024-001 PDF | 2/15/2024 | Liability of Certain Third-Party Payers for an Underpayment of Certain Employment Taxes Resulting from Improperly Claimed Employment Tax Credits |
| AM-2023-008 PDF | 12/29/2023 | Effect of Group Membership on Financial Transactions under Section 482 and Treas. Reg. § 1.482-2(a) |
| AM-2023-007 PDF | 11/3/2023 | Whether an Employer Experienced a Full or Partial Suspension of The Operation of a Trade or Business under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act or Section 3134 of the Internal Revenue Code Due to Communications from the Occupational Safety and Health Administration |
| AM-2023-006 PDF | 8/18/2023 | Non-grantor, irrevocable, complex, discretionary, spendthrift trust |
| AM-2023-005 PDF | 7/21/2023 | Whether an Employer Experienced a Full or Partial Suspension of the Operation of a Trade or Business under Section 2301 of the Coronavirus Aid, Relief, and Economic Security Act or Section 3134 of the Internal Revenue Code due to a Supply Chain Disruption |
| AM-2023-004 PDF | 6/9/2023 | Whether Operation of an NIL Collective Furthers an Exempt Purpose Under Section 501(c)(3) |
| AM-2023-003 PDF | 5/19/2023 | Application of Exception under section 897(c)(3) to Stock Held by Partnerships |
| AM-2023-002 PDF | 3/10/2023 | Timing of Basis Increases under Section 961(a) for Purposes of Midyear PTEP Distributions |
| AM-2023-001 PDF | 2/24/2023 | Depositary Receipts Programs |
| AM-2022-007 PDF | 12/16/2022 | Payment of legal fees to a third party |
| AM-2022-006 PDF | 11/18/2022 | Realistic Alternatives and Tax Considerations in the Application of Sections 482 and 367(d) |
| AM-2022-005 PDF | 11/18/2022 | Treaty benefits with respect to distributions and gains with respect to stock of a Domestic International Sales Corporation (DISC) |
| AM-2022-004 PDF | 11/4/2022 | Active trade or business requirement under Treas. Reg. § 1.367(a)-3(c)(3)(i)(A) |
| AM-2022-003 PDF | 9/23/2022 | Advance Payments of Annual Section 367(d) Inclusions |
| AM-2022-002 PDF | 9/2/2022 | Best Practices for Reviewing a Multi-Year Section 332 Liquidation |
| AM-2022-001 PDF | 5/6/2022 | Allocation and Apportionment of Deferred Compensation Expense for Purposes of Calculating Section 250 Foreign-Derived Intangible Income |
| AM-2021-004 PDF | 7/15/2021 | Section 482 Adjustments for Cost Sharing Agreements with Reverse Claw-Back
Provisions |
|
6/18/2021 |
Application of Section 7611 to Letter 226-J | |
| AM-2021-002 PDF | 4/2/2021 | Federal Tax Classification of Certain Foreign Entities |
| AM-2021-001 PDF | 3/12/2021 | Section 170(h)(4)(B)(i) and Installation of an Accessibility Ramp Required by the
Americans With Disabilities Act |
| AM-2020-009 PDF | 8/7/2020 | Daily Fantasy Sports and the Excise Taxes on Wagering |
| AM-2020-008 PDF | 7/10/2020 |
Application of section 512(a)(6) to post-2017 net operating losses carried back to pre-2018 years |
| AM-2020-007 PDF | 7/10/2020 | Section 199 Request for Legal Advice |
| AM-2020-006 PDF | 6/26/2020 | Charitable Remainder Annuity Trust Structure |
| AM-2020-005 PDF | 5/29/2020 | Holding Period following Certain 351 Transactions |
| AM-2020-004 PDF | 5/22/2020 | Timing of Income Inclusion and Application of Federal Insurance Contribution Act (FICA) taxes and Federal Income Tax Withholding for Stock-Settled Awards |
| AM-2020-003 PDF | 5/15/2020 | Treatment of Cost Facilitative of initial Public Offering |
| AM-2020-002 PDF | 4/10/2020 | Late Filing of Form 3115 Duplicate Copy |
| AM-2020-001 PDF | 3/27/2020 | Section 170(h) and Conservation Easement Deed Amendment Clauses |
| AM-2019-003 PDF | 12/20/2019 | Employee Stock Ownership Plan (ESOP) Price Protection Agreements |
| AM-2019-002 PDF | 12/13/2019 | Qualified Plan Adoption Requirements |
| AM-2019-001 PDF | 10/4/2019 | Availability of section 952(c)(1)(B)(vii)(I) Election for Insurance income |
| AM-2018-005 PDF | 12/7/2018 | Deduction for Energy Efficient Commercial Building Property |
| AM-2018-004 PDF | 11/23/2018 | Determining Substantial Noncompensatory Business Reason |
| AM-2018-003 PDF | 8/3/2018 | Multiple RAB Shares & Subsequent PCTs |
| AM-2018-002 PDF | 3/9/2018 | Refined Coal Partnerships |
| AM-2018-001 PDF | 2/23/2018 | Clarification of Revenue Procedure 2017-47 |
| AM-2017-005 PDF | 11/22/2017 | Effect of Short Taxable Years on Gain Recognition Agreements |
| AM-2017-004 PDF | 8/25/2017 | Identity Theft Disclosure Issues under I.R.C.§ 6103 |
| AM-2017-003 PDF | 8/3/2017 | Timing Issues Related to Payroll Tax Credit for Increasing Research Activities |
| AM-2017-002 PDF | 1/27/2017 | Tax Treatment of Hybrid Coupons |
| AM-2017-001 PDF | 1/13/2017 | Section 3121(v)(2) and Closing Agreements |
| AM-2016-004 PDF | 10/14/2016 | OECD Common Transmission System (CTS) |
| AM-2016-003 PDF | 8/12/2016 | Section 457A nonqualified entity |
| AM-2016-002 PDF | 4/22/2016 | Application of Automatic Change Procedure for Unearned Premiums |
| AM-2016-001 PDF | 4/15/2016 | Nonrecourse Carve-Out |
| AM-2015-005 PDF | 7/17/2015 | International Data Exchange Service (IDES) |
| AM-2015-004 PDF | 4/03/2015 | Powers of Attorney in Partnership Level Proceedings |
| AM-2015-003 PDF | 2/27/2015 | Requirements to link partners during a partnership-level examination and the issuance of notices |
| AM-2015-002 PDF | 2/13/2015 | Application of section 954(d)(2): Determinations of effective rates of tax under the tax rate disparity test |
| AM-2015-001 PDF | 2/13/2015 | Earnings and Profits Consequences of Section 951(a) Income Inclusions |
| AM-2014-009 PDF | 12/19/2014 | Taxable direct pay Build America Bonds (BABs) |
| AM-2014 008 PDF | 12/05/2014 | Treatment of Computer Software Applications Used to Access Online Services under section 199 |
| AM-2014-007 PDF | 10/31/2014 |
Special Deduction under Section 833(b) |
| AM-2014-006 PDF | 09/12/2014 | Legal Fees Incurred by Drug Manufacturers Under the Hatch-Waxman Act |
| AM-2014-005 PDF | 06/13/2014 | On Behalf of Issuers of Tribal Economic Development Bonds |
| AM-2014-004 PDF | 05/09/2014 | Auto Dealers Facility Upgrade Programs |
| AM-2014-003 PDF | 04/04/2014 | Debt and Qualified Nonrecourse Financing |
| AM-2014-002 PDF | 03/07/2014 | Consequences of an invalid Section 953(d) Election |
| AM 2014-001 PDF | 01/10/2014 | Co-operative Advertising and Section 199 |
| AM 2013-006 PDF | 10/25/2013 | Sections 302, 312 and 902(c) |
| AM 2013-005 PDF | 09/27/2013 | Tonnage Tax – Section 1352 et seq. |
| AM 2013-004 PDF | 08/02/2013 | Net Operating Loss Carryback under section 172(b)(1)(H) |
| AM 2013-003 PDF | 07/12/2013 | Depositary Receipts Programs |
| AM 2013-002 PDF | 06/07/2013 | Section 4375-77 Excise Tax on Certain Insurance Policies |
| AM 2013-001 PDF | 03/01/2013 | Treatment of Other Real Estate Owned under § 263A |
| AM 2012-010 PDF | 11/30/2012 | Allocation of Certain Items Under Treas. Reg. Section 1.1502-76(b)(1)(ii) |
| AM 2012-009 PDF | 11/16/2012 | Securities Lending Transactions Used to Avoid Withholding Tax |
| AM 2012-008 PDF | 08/17/2012 | Electronic Filing of Form W-8 |
| AM 2012-007 PDF | 07/27/2012 | Whether a parent corporation is the tax owner of a subsidiary’s stock |
| AM 2012-006 PDF | 07/27/2012 | Application of Consolidated Return Rules to a Worthless Stock Deduction |
| AM 2012-005 PDF | 06/22/2012 | Use of Proceeds of Build America Bonds |
| AM 2012-004 PDF | 06/01/2012 | Dissolution of California Redevelopment Agencies |
| AM 2012-003 PDF | 05/04/2012 | Worthless Stock Loss on Consolidated Group Subsidiary Stock |
| AM 2012-002 PDF | 04/27/2012 | Application of Income Tax Treaties to Lawful Permanent Resident Employees of Foreign Governments |
| AM 2012-001 PDF | 02/17/2012 | Split Eligible Entity Interests |
| AM 2011-004 PDF | 09/30/2011 | Excessive Payments Received under ARRA Section 1603 |
| AM 2011-003 PDF | 08/26/2011 | Treatment of Check-the-Box Election by a Corporation to be Classified as a Partnership |
| AM 2011-002 PDF | 08/05/2011 | Dual Consolidated Losses: Application of SRLY Rules |
| AM 2011-001 PDF | 02/25/2011 | U.S. Residency Status of PRI A-2 Visa Holders |
| AM 2010-007 PDF | 12/23/2010 | Section 179D Deduction and Certain Partnerships and S Corporations |
| AM 2010-006 PDF | 12/17/2010 | Depositary Receipts Programs |
| AM 2010-005 PDF | 11/12/2010 | Hedge Fund Basket Option Contracts |
| AM 2010-004 PDF | 10/15/2010 | Cellulosic Biofuel Claims |
| AM 2010-003 PDF | 07/16/2010 | Tribal Economic Development Bonds Under Sec. 7871(f) |
| AM 2010-002 PDF | 07/09/2010 | Cellulosic Biofuel and "Black Liquor" Producers |
| AM 2010-001 PDF | 03/12/2010 | Black Liquor; Calculating the Claim |
| AM 2009-015 PDF | 11/06/2009 | Treas. Reg. Sec. 1.882.5 - Guidance on Interest Rate for Excess U.S.-Connected Liabilities |
| AM 2009-014 PDF | 10/30/2009 | Tribal Economic Development Bonds Under Sec. 7871(f) and Build America Bonds |
| AM 2009-013 PDF | 10/23/2009 | Application of Notice 2008-91 to Section 956(a)(1) |
| AM 2009-012 PDF | 10/16/2009 | Entity Classification of Liechtenstein Anstalts and Stiftungs |
| AM 2009-011 PDF | 10/09/2009 | Dual Consolidated Losses: Definition of Foreign Use and Application of Exceptions |
| AM 2009-010 PDF | 10/02/2009 | Lending in the United States by Foreign Person Giving Rise to Effectively Connected Income |
| AM 2009-009 PDF | 09/18/2009 | Computation of Qualified Production Activities Income under Sec. 199(c) and the Exclusion of Certain Items of Gross Income under Sec. 114 and Section 101(d) of the American Jobs Creation Act of 2004 |
| AM 2009-008 PDF | 08/28/2009 | Effect of Hedging on Percentage Depletion Computation |
| AM 2009-007 PDF | 08/21/2009 | Exemption for Lignite from the Black Lung Excise Tax when Extracted with Other Ranks of Coal |
| AM 2009-006 PDF | 07/17/2009 | Application of Section 162(m) to Backdated and Misdated Stock Options |
| AM 2009-005 PDF | 07/06/2009 | U.S. Source Retainer Fees and Ranking and Placement Bonuses Derived by Professional Golf and Tennis Players from On-Court Endorsement Contracts |
| AM 2009-004 PDF | 02/13/2009 | Foreign Government Pension Trusts |
| AM 2009-003 PDF | 02/13/2009 | Application of Foreign Earned Income Exclusion and the Combat Zone Exclusion to Civilian Contractors Working in Combat Zones |
| AM 2009-002 PDF | 02/06/2009 | Federal Agency Audit Program: Classification of Workers Performing Services Pursuant to Personal Services Contracts |
| AM 2009-001 PDF | 01/09/2009 | Proper Method of Allocation and Apportionment of Prior Period Compensation Expense Deductions Under Treas. Reg. Sections 1.861-8 and 1.861-14, Temp. Treas. Reg. Sections 1.861-8T and 1.861-14T, and I.R.C. Section 199 |
| AM 2008-013 PDF | 12/19/2008 | Professional Gambler's Wagering Losses and Business Expenses |
| AM 2008-012 PDF | 12/19/2008 | Application of Sec. 172(f) to Costs Included in Inventory Under Sec. 263A |
| AM 2008-011 PDF | 12/12/2008 | Reporting of Wagering Gains and Losses |
| AM 2008-010 PDF | 09/12/2008 | Interaction of I.R.C. Section 965 and Rev. Proc. 99-32 |
| AM 2008-009 PDF | 08/29/2008 | UK Pension Rollovers |
| AM 2008-008 PDF | 07/11/2008 | Applicability of Section 943(c) and (h) to Certain Transactions |
| AM 2008-007 PDF | 07/04/2008 | Dual Consolidated Losses: Application of the Exception to Foreign Use for Certain Interests in Partnerships or Grantor Trusts |
| AM 2008-006 PDF | 05/30/2008 | Reporting Requirements Under Section 6038B |
| AM 2008-005 PDF | 05/16/2008 | Timing of Credit for Foreign Tax Withheld from Wages |
| AM 2008-004 PDF | 03/28/2008 | Generic Legal Advice for Section 48A |
| AM 2008-003 PDF | 02/22/2008 | Treatment of Certain Distributions in Complete Liquidation by a REIT |
| AM 2008-002 PDF | 02/08/2008 | Section 280C(c)(3) - Guidance on Reduced Credit for Increasing Research Activities |
| AM 2008-001 PDF | 01/25/2008 | Dual Consolidated Losses: Reasonable Cause Requests Relating to Periods Where Assessment of Tax Under Section 6501(a) Is Not Permitted |
| AM 2007-017 PDF | 10/31/2007 | Applicability of Section 6695A Penalty to Estate & Gift Appraisals |
| AM 2007-016 PDF | 09/25/2007 | Application of Notice 88-108 to Section 956(a)(1) |
| AM 2007-015 PDF | 07/27/2007 | Section 162(f) and the Character of Relator Fees under the False Claims Act |
| AM 2007-014 PDF | 07/24/2007 | Integration of Convertible Notes with Hedges |
| AM 2007-013 PDF | 06/15/2007 | Exception to the Three-Year Requirement for Residences for Veterans Under Section 143(d)(2)(D) |
| AM 2007-012 PDF | 06/08/2007 | FIN 48 & Tax Accrual Workpapers |
| AM 2007-011 PDF | 05/25/2007 | Auxiliary Power Units (APU) |
| AM 2007-010 PDF | 05/25/2007 | Deductibility of Administrative Expenses of Bankruptcy |
| AM 2007-009 PDF | 05/11/2007 | Application of Sections 1.461-4(d)(6)(ii) and 1.461-5 to Service Contracts |
| AM 2007-008 PDF | 04/20/2007 | Lease-In/Lease-Out ("LILO") and Sale-In/Lease-Out ("SILO") Exit Strategy |
| AM 2007-007 PDF | 03/23/2007 | Taxpayer Use of Section 482 and the Commensurate With Income Standard |
| AM 2007-006 PDF | 02/23/2007 | Elections Under Section 338 With Respect to Foreign Corporate Targets |
| AM 2007-005 PDF | 02/09/2007 | Trusts Holding Interests in a Partnership |
| AM 2007-004 PDF | 02/02/2007 | Variable Purchase Contracts and Share Lending Agreements |
| AM 2007-003 PDF | 02/02/2007 | Construction Allowances for Short Term Leases of Retail Space Not Subject to Sec. 110 |
| AM 2007-002 PDF | 01/26/2007 | State Tax Credit Transfers |
| AM 2007-001 PDF | 01/12/2007 | Qualification for FSC benefits and ETI Exclusions |
| AM 2006-006 PDF | 10/11/2006 | Cost of Restoring Property after Casualty Loss Deduction |
| AM 2006-005 PDF | 10/13/2006 | Subchapter S Banks and the Special Bank Rules |
| AM 2006-004 | Pulled | Adjusted Current Earnings for Certain Mining Property; re-published as CCA 200721019 PDF. |
| AM 2006-003 PDF | 09/29/2006 | Allocation of Capitalizable Mixed Service Costs to Ineligible Property |
| AM 2006-002 PDF | 09/29/2006 | Allocation under Sections 338 and 1060 to Assets in a Non-Qualified Nuclear Decommissioning Fund Purchased along with a Nuclear Power Plant |
| AM 2006-001 PDF | 09/26/2006 | Cross-Border Financial Instruments; Hybrid Debt/Equity - Equity in the U.S. |