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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Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The estate represented that the decedent's gross estate, including taxable…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The estate represented that the decedent's gross estate, including taxable…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The estate represented that the decedent's gross estate, including taxable…
Estate receives relief for late alternate valuation election
An estate timely filed Form 706, but its attorney did not advise the co-personal representatives to elect alternate valuation under IRC § 2032. A later accounting firm identified the omission, and…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The estate represented that the decedent's gross estate, including taxable…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's gross estate was below the…
Estate receives 120 days to elect portability
Two children serving as co-personal representatives missed the deadline to file Form 706 and elect portability of their deceased parent's unused estate tax exclusion. They represented that the…
Estate receives 120 days to make a portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate,…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate,…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate,…
Estate receives 120 days to make a portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate was…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent,…
Estate gets 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that the decedent's gross…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate and…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The surviving spouse, acting as executor,…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate's administrators represented that the…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate and…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate and…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The surviving spouse represented that the gross…
Estate receives 120 days for QTIP and reverse QTIP elections
A decedent's will created a marital trust funded by the estate's available generation-skipping transfer tax exemption. The accountant preparing Form 706 mistakenly omitted the trust from Schedule M,…
Estate received extra time to elect portability of unused exclusion
An estate below the federal estate tax filing threshold failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise…
Estate received extra time to elect portability of unused exclusion
An estate below the federal estate tax filing threshold failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. The failure followed reasonable…
Estate received extra time to elect portability of unused exclusion
An estate below the federal estate tax filing threshold failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. The failure followed reasonable…
Estate received extra time to elect portability of unused exclusion
The surviving spouse, serving as executrix, failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. She represented that the estate was below the…
Estate receives 120 days to make a late portability election
A decedent's estate was not otherwise required to file an estate tax return because the gross estate, including taxable gifts, was below the applicable filing threshold. The estate missed the…
Estate receives 120 days to make a late portability election
A decedent's estate was not otherwise required to file an estate tax return because the gross estate, including taxable gifts, was below the applicable filing threshold. The estate missed the…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the gross estate and…
Estate receives 120 days to make portability election
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The surviving spouse, acting as executor, represented…
Estate receives 120-day portability extension
An estate missed the deadline to elect portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate was below the basic exclusion…
Surviving spouse gets 120 days to elect portability
An estate did not file Form 706 by the deadline to transfer the decedent's unused exclusion amount to the surviving spouse. The surviving spouse, as executor, represented that the estate was below…
Estate receives 120 days to make QTIP election
A decedent's will created a marital trust that paid all net income to the surviving spouse at least quarterly and allowed principal distributions for the spouse's support. The estate's Form 706…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The personal representative stated that the gross estate, after accounting for…
Estate receives relief for late portability election
An estate believed it had requested an extension and filed Form 706 three days before that supposed extension would have expired. The surviving spouse, who also served as executor, represented that…
Surviving spouse receives more time to elect portability
All of a decedent's assets passed directly to the surviving spouse by designation, survivorship ownership, or state law. Because no executor was appointed, the spouse was treated as the executor for…
Estate received 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate…
Estate received 120 days to elect portability after a missed deadline
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that its gross estate, including…
Estate received 120 days to make a late portability election
An estate did not file Form 706 by the deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The executors represented that the gross estate was below…
Estate receives 120 days to make a late portability election
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate, including taxable…
Estate receives 120 days to make a late portability election
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate, including taxable…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion for the surviving spouse. The estate represented that the decedent's gross…
Surviving spouse receives 120 days to elect portability
A surviving spouse serving as executrix did not file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. She represented that the estate was below the…
Estate receives portability relief after missing the election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. It represented that the estate was below the filing…
Executor receives 120 days to make a portability election
A surviving spouse acting as executor did not file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. The executor represented that the gross estate was…
Estate gets 120 days to file a portability election
An estate missed the Form 706 deadline for electing portability of the decedent's unused estate tax exclusion. It represented that the gross estate, including any lifetime taxable gifts, was below…
Missed portability election receives a 120-day extension
An estate did not file Form 706 by the deadline for electing portability of the decedent's unused estate tax exclusion. It represented that the gross estate, after considering lifetime taxable…
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.