26 U.S. Code § 1311 - Correction of error
If a determination (as defined in section 1313) is described in one or more of the paragraphs of section 1312 and, on the date of the determination, correction of the effect of the error referred to in the applicable paragraph of section 1312 is prevented by the operation of any law or rule of law, other than this part and other than section 7122 (relating to compromises), then the effect of the error shall be corrected by an adjustment made in the amount and in the manner specified in section 1314.
In the case of a determination described in section 1312(3)(B) (relating to certain exclusions from income), adjustment shall be made under this part only if assessment of a deficiency for the taxable year in which the item is includible or against the related taxpayer was not barred, by any law or rule of law, at the time the Secretary first maintained, in a notice of deficiency sent pursuant to section 6212 or before the Tax Court, that the item described in section 1312(3)(B) should be included in the gross income of the taxpayer for the taxable year to which the determination relates.
In the case of a determination described in section 1312(4) (relating to disallowance of certain deductions and credits), adjustment shall be made under this part only if credit or refund of the overpayment attributable to the deduction or credit described in such section which should have been allowed to the taxpayer or related taxpayer was not barred, by any law or rule of law, at the time the taxpayer first maintained before the Secretary or before the Tax Court, in writing, that he was entitled to such deduction or credit for the taxable year to which the determination relates.
In case the amount of the adjustment would be assessed and collected in the same manner as a deficiency (except for cases described in section 1312(3)(B)), the adjustment shall not be made with respect to a related taxpayer unless he stands in such relationship to the taxpayer at the time the latter first maintains the inconsistent position in a return, claim for refund, or petition (or amended petition) to the Tax Court for the taxable year with respect to which the determination is made, or if such position is not so maintained, then at the time of the determination.
1976—Subsec. (b)(2). Pub. L. 94–455, §§ 1901(a)(142), 1906(b)(13)(A), struck out “or his delegate” after “Secretary” and “of the United States” after “Tax Court” wherever appearing.
Subsec. (b)(3). Pub. L. 94–455, § 1901(a)(142), struck out “of the United States” after “Tax Court”.
Written determinations for this section
These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.
Note that the IRS often titles documents in a very plain-vanilla, duplicative way. Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title. That is unlikely to be the case.
Release dates appear exactly as we get them from the IRS. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.
We truncate results at 20000 items. After that, you're on your own.
- Inconsistent Position v. No Inconsistent Position : 2017-03-10
- Correction of Error : 2013-03-29
- Correction of Error : 2012-02-24
- Correction Not Barred v. Barred at Time of Error : 2011-12-09
- Double Exclusion of an Item of Gross Income : 2011-12-09
- Correction of Error : 2011-06-24
- Correction of Error : 2010-06-18
- Correction of Error : 2009-11-13
- Correction of Error : 2009-10-30
- Correction of Error : 2009-09-18
- Correction of Error : 2007-07-06
- Correction of Error : 2003-06-13
- Deductions Limited to Amount at Risk : 2003-06-13
- Double Disallowance of a Deduction or Credit : 2003-06-13
- Recoupment Bull Case : 2003-06-13
- Authority to Make Credits or Refunds : 2002-10-18
- Correction of Error : 2002-10-18
- Correction of Error : 2002-08-09
- Correction of Error : 2001-11-02
- Correction of Error : 2001-10-26
- Taxpayer : 2001-08-17
- Correction of Error : 1999-12-24
- Correction of Error : 1999-12-24
- Correction of Error : 1999-08-13
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