IRS Written Determinations
Free IRS private letter rulings, technical advice memoranda, and Chief Counsel advice with plain-English summaries and the official IRS release on every page.
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PLR 1208031: IRS approves changes to an exempt generation-skipping trust
The trustee of an irrevocable trust asked to move the trust's situs to another state and make administrative changes to its governing instrument. The trust was represented to have a zero…
CCA 1208026: Trust gifts are complete, but illusory withdrawal rights do not qualify for annual exclusions
Chief Counsel advised that donors made completed gifts of beneficial term interests when they transferred property to an irrevocable trust, even though they retained testamentary limited powers over…
PLR 1208006: IRS approves trust modifications without GST or gift tax consequences
The IRS ruled on proposed modifications and a change in situs for an irrevocable trust divided into three trusts for the settlor's children and their descendants. The IRS concluded that moving the…
PLR 1208005: IRS approves estate, gift, and GST tax treatment of disclaimers
The IRS ruled on disclaimers made by a surviving spouse and an adult child after a decedent's death. The estate could elect not to have estate tax apply and instead apply the basis rules of IRC §…
PLR 1208004: IRS approves trust modifications without GST, gift, estate, or income tax consequences
The IRS ruled on proposed changes to an irrevocable trust created before September 25, 1985. The changes would move the trust's administrative situs to another state, add distribution and investment…
PLR 1208003: IRS approves trust modifications without GST, gift, estate, or income tax consequences
The IRS ruled on proposed changes to an irrevocable trust created before September 25, 1985. The changes would move the trust's administrative situs to another state, add distribution and investment…
PLR 1207001: IRS approved proposed administrative changes to an irrevocable family trust
The IRS considered proposed changes to an irrevocable trust created before September 25, 1985, for the benefit of a child and the child's descendants. The changes would move the trust's…
PLR 1206005: Lump-sum divorce settlement receives favorable tax treatment
The IRS ruled on the income, gift, and estate tax treatment of a lump-sum payment from one former spouse to the other under a proposed modification of their divorce settlement. The payment was…
PLR 1205001: IRS approves dividing an irrevocable trust into separate trusts without current tax consequences
The IRS approved a proposed division of an irrevocable trust into two separate trusts, one holding partnership interests in real estate and the other holding marketable securities. The IRS ruled…
PLR 1147010: IRS approves reformation of a GST-exempt trust
A family sought to reform an irrevocable trust created before September 25, 1985, after discovering that a scrivener had omitted provisions allowing distributions to the settlor's children during…
PLR 1147005: IRS approves trust reformation for estate and gift tax purposes
A surviving spouse sought IRS rulings after a court modified a trust to correct a drafting error that had given the spouse a right to withdraw trust principal. The IRS concluded that, as modified,…
PLR 1138027: Trust modification to include adopted descendants did not trigger GST tax or a current gift
The IRS approved a proposed modification to an irrevocable trust so that legally adopted minors could qualify as descendants, except for the rule against perpetuities period. The family sought the…
PLR 1136016: Proposed remainder-interest sales do not disturb GST exemption
The taxpayer proposed selling remainder interests in an old trust to separate trusts established for the sellers' descendants. The IRS ruled that a court construction allowing the sales, and the…
PLR 1136015: Proposed remainder-interest sales do not disturb GST exemption
The taxpayer proposed selling remainder interests in an old trust to separate trusts established for the sellers' descendants. The IRS ruled that a court construction allowing the sales, and the…
PLR 1136014: Proposed remainder-interest sales do not disturb GST exemption
The taxpayer proposed selling remainder interests in an old trust to separate trusts established for the sellers' descendants. The IRS ruled that a court construction allowing the sales, and the…
PLR 1136013: Proposed remainder-interest sales do not disturb GST exemption
The taxpayer proposed selling remainder interests in an old trust to separate trusts established for the sellers' descendants. The IRS ruled that a court construction allowing the sales, and the…
PLR 1136012: Proposed remainder-interest sales do not disturb GST exemption
The taxpayer proposed selling remainder interests in an old trust to separate trusts established for the sellers' descendants. The IRS ruled that a court construction allowing the sales, and the…
PLR 1136011: Proposed remainder-interest sales do not disturb GST exemption
The taxpayer proposed selling remainder interests in an old trust to separate trusts established for the sellers' descendants. The IRS ruled that a court construction allowing the sales, and the…
PLR 1134017: Transfer of trust assets preserves GST status and avoids gift tax and gain
A taxpayer asked whether a special trustee could move assets from one family trust into a new trust for the same family beneficiary and descendants. The IRS ruled that the receiving trust would keep…
PLR 1132017: Trust modification prevents estate inclusion and does not create a gift
The IRS ruled on a court-approved modification of a revocable trust created by a married couple. The modification corrected a drafting error that directed the surviving spouse's debts, expenses, and…
PLR 1131014: IRS approved dividing an irrevocable trust into separate beneficiary subtrusts
A trustee proposed dividing an irrevocable trust created before September 25, 1985 into separate subtrusts, one for each of the grantor's three children and their descendants. The IRS concluded that…
PLR 1129033: Gifts of a separate stock class qualify for the charitable deduction
The IRS considered a plan under which a donor and the donor's spouse would transfer shares of a nonvoting stock class to a public charity while other shares would pass to family trusts or a…
PLR 1129027: IRS grants more time to allocate GST exemption to trusts
A married couple failed to allocate their generation-skipping transfer tax exemptions to transfers made to two irrevocable trusts. The IRS found that they acted reasonably and in good faith because…
PLR 1129015: Trust reformation preserves tax treatment and GST exemption
A family trust created before September 26, 1985, had not been divided as originally planned and was being administered for two beneficiaries. The trustees and beneficiaries proposed a nonjudicial…
PLR 1129014: Trust reformation preserves tax treatment and GST exemption
A family trust created before September 26, 1985, was held for a beneficiary and later generations. The trustees and beneficiaries proposed a nonjudicial agreement to clarify investment authority,…
PLR 1129013: Trust reformation preserves tax treatment and GST exemption
A family trust created before September 26, 1985, had not been divided as originally planned and was being administered for two beneficiaries. The trustees and beneficiaries proposed a nonjudicial…
PLR 1128015: IRS approves a trust reformation and income-principal allocation method
Trustees and beneficiaries asked whether they could reform a pre-1985 trust to clarify investment authority and allow a bank trustee to adjust receipts between income and principal under state law.…
PLR 1128014: IRS approves a trust reformation and income-principal allocation method
Trustees and beneficiaries asked whether they could reform a pre-1985 trust to clarify investment authority and allow a bank trustee to adjust receipts between income and principal under state law.…
PLR 1128013: IRS approves a trust reformation and income-principal allocation method
Trustees and beneficiaries asked whether they could reform a pre-1985 trust to clarify investment authority and allow a bank trustee to adjust receipts between income and principal under state law.…
PLR 1128012: IRS approves a trust reformation and income-principal allocation method
Trustees and beneficiaries asked whether they could reform a pre-1985 trust to clarify investment authority and allow a bank trustee to adjust receipts between income and principal under state law.…
PLR 1128011: IRS approves a trust reformation and income-principal allocation method
Trustees and beneficiaries asked whether they could reform a pre-1985 trust to clarify investment authority and allow a bank trustee to adjust receipts between income and principal under state law.…
PLR 1125009: Qualified disclaimer allowed for remaining retirement interests, but not received distributions
The IRS considered whether a surviving spouse's estate could disclaim retirement-account interests inherited after the spouse's death. The spouse had received required minimum distributions that…
PLR 1124006: IRS grants late GST exemption allocation relief
The IRS granted a married couple 120 additional days to allocate their available generation-skipping transfer tax exemptions to transfers made to an irrevocable trust. The couple had timely filed…
PLR 1122007: IRS addresses tax effects of an early trust distribution
The beneficiaries and trustees of an irrevocable trust sought court approval to distribute part of the trust principal early to the remainder beneficiaries while leaving the balance in trust. The…
PLR 1121002: trust settlement recognizes a disputed descendant without triggering GST or gift tax
The IRS approved a court-approved settlement that recognized a taxpayer's purported granddaughter as a descendant of the settlor for purposes of an irrevocable family trust. The settlement resolved…
PLR 1119004: IRS approved the division of a QTIP trust and the renunciation of one resulting interest
A decedent's estate had elected QTIP treatment for a marital trust benefiting the surviving spouse, with the remainder passing to two family trusts. The trustees planned to divide the marital trust…
PLR 1119003: IRS approved a fair-market-value exchange involving a marital trust
A marital trust and family beneficiaries planned a court-approved fair-market-value exchange to end shared ownership of certain entities and real property. The marital trust would buy some…
PLR 1118014: IRS approves a trust amendment involving a residence term interest and gift tax
The IRS considered a proposed amendment and restatement of a trust holding a residence. A daughter would exercise a power of appointment to grant her mother a new term interest in the residence,…
PLR 1118007: IRS approves a trust severance and disclaimer plan involving QTIP property
The IRS considered a surviving spouse's proposed disclaimer of an interest in part of a QTIP marital trust after a state-court severance. The spouse planned to disclaim the interest in one new…
PLR 1117005: QTIP trust and charitable remainder unitrust provisions
The IRS considered proposed amendments to a revocable trust that would create a QTIP trust for the taxpayer's spouse and a charitable remainder unitrust. It ruled that the QTIP trust could qualify…
PLR 1109012: The IRS retroactively revoked an extension for an inter vivos QTIP election
The IRS had previously granted an extension of time to make an inter vivos QTIP election for a transfer of stock to a trust for a spouse. The IRS later concluded that the prior ruling was incorrect…
PLR 1109004: The IRS approved a trust division and related tax treatment
The trustee of an irrevocable trust asked to divide it into two successor trusts, one for each family line, and to modify several distribution and administrative provisions. The IRS addressed the…
PLR 1104001: IRS approves a settlement dividing a family trust without added transfer tax
A family asked how a proposed court-approved settlement of long-running disputes over two trusts would affect income, gift, estate, and generation-skipping transfer taxes. The settlement divided one…
PLR 1102052: Trust settlement avoids transfer taxes and gain recognition
A family sought rulings on the federal tax effects of a mediated settlement involving two trusts created under a decedent’s will. The settlement resolved long-running disputes involving the rule…
PLR 1102051: IRS approves a settlement of disputed trust interests without additional tax recognition
A family settled a long-running dispute over how two trusts should distribute income and principal to descendants. The settlement used a negotiated fractional split between competing per capita and…
PLR 1102024: IRS approves tax treatment of a settlement dividing a family trust
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust created under a decedent's will. The settlement divided the…
PLR 1102023: IRS approves tax treatment of a settlement dividing a family trust
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust created under a decedent's will. The settlement divided the…
PLR 1102022: IRS approves tax treatment of a settlement dividing a family trust
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust created under a decedent's will. The settlement divided the…
PLR 1102021: IRS approves tax treatment of a settlement dividing a family trust
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust created under a decedent's will. The settlement divided the…
PLR 1102020: IRS approves tax treatment of a settlement dividing a family trust
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust created under a decedent's will. The settlement divided the…
PLR 1102019: IRS approves tax treatment of a settlement dividing a family trust
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over the distribution of a trust created under a decedent's will. The settlement divided the…
PLR 1102018: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102017: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102016: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102015: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102014: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102013: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102012: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102011: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
PLR 1102010: IRS approves tax treatment of a settlement resolving family trust distribution disputes
A family sought rulings on the federal tax consequences of a court-approved settlement resolving disputes over how a trust created under a decedent's will should be distributed. The settlement…
What these documents are
- Private letter rulings (PLRs): A taxpayer asked the IRS to rule on a planned transaction before doing it. The ruling shows exactly how the IRS applied the Code to those facts.
- Technical advice memoranda (TAMs): The IRS National Office answering a question raised during an audit or other proceeding.
- Chief Counsel advice (CCAs): IRS lawyers advising their own field staff on how to apply the law.
- Determination letters: Rulings on exempt-organization matters, such as whether an organization qualifies under § 501(c)(3) or a foundation's grant procedures pass § 4945.
- Not precedent, still useful: Under 26 U.S.C. § 6110(k)(3) none of these can be cited as precedent. They remain the best public window into how the IRS actually rules on facts like yours, and practitioners read them for exactly that.