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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Donors received 120 days to opt out of automatic GST exemption allocation
Two donors created three irrevocable trusts for their children and transferred property to each trust. Their accountant prepared timely Forms 709 but omitted the statements needed to elect out of…
Court settlements did not disturb a trust's zero GST inclusion ratio
A decedent's trust had a zero generation-skipping transfer tax inclusion ratio because sufficient GST exemption had been allocated to it. Years of family litigation produced a court-approved…
Taxpayers may make late GST allocation elections
Two taxpayers created an irrevocable trust with generation-skipping transfer tax potential and each gave cash to it. They hired a tax professional to prepare Forms 709 and elect out of the automatic…
Grandchild trust modifications avoid estate, gift, and GST consequences
A settlor and spouse created three irrevocable trusts, each for one grandchild, and allocated enough GST exemption to give each trust a zero inclusion ratio. They proposed allowing two trusts to…
Grandchild trust modifications avoid estate, gift, and GST consequences
A settlor and spouse created three irrevocable trusts, each for one grandchild, and allocated enough GST exemption to give each trust a zero inclusion ratio. They proposed allowing two trusts to…
Trust modification preserves grandfathered GST tax exemption
The IRS approved a proposed court-ordered modification of an irrevocable trust created before September 25, 1985. The modification would divide the trust property among then-living descendants,…
Trust modification will not create a general power or end GST tax exemption
The IRS approved a nonjudicial modification of an irrevocable trust created before September 25, 1985. The modification changed how successor trustees would be appointed and ensured that descendants…
Donors receive extra time to opt out of automatic GST allocation
Donors transferred property to an irrevocable trust for their children and grandchildren, but their advisers did not elect out of the generation-skipping transfer tax exemption automatic allocation…
IRS grants more time to submit mental-incompetency evidence for GST tax relief
The IRS granted an estate a 120-day extension to file a physician's certification or other evidence that the decedent was mentally incompetent during the period relevant to the generation-skipping…
PLR 1352003: generation-skipping transfer tax treatment of an annuity
The ruling addresses an annuity that passed from a decedent who died in 2010 to a trust for a grandchild. The IRS concluded that the trust was a skip person and that the transfer was a direct skip…
PLR 1352002: generation-skipping transfer tax treatment of an annuity
The ruling addresses an annuity that passed from a decedent who died in 2010 to a trust for a grandchild. The IRS concluded that the trust was a skip person and that the transfer was a direct skip…
PLR 1352001: generation-skipping transfer tax treatment of an annuity
The ruling addresses an annuity that passed from a decedent who died in 2010 to a trust for a grandchild. The IRS concluded that the trust was a skip person and that the transfer was a direct skip…
PLR 1351007: taxpayers receive extra time to elect out of GST exemption automatic allocation
Two spouses made gifts to irrevocable trusts that held life insurance policies and later benefited their children and descendants. They did not elect out of the generation-skipping transfer tax…
PLR 1349005: IRS grants more time to divide a reverse-QTIP trust
An estate had made a QTIP election, a reverse QTIP election, and an allocation of generation-skipping transfer tax exemption to a marital trust. After the filing, a regulation allowed certain trusts…
PLR 1349002: Trust division does not trigger additional transfer or income tax consequences
Trustees proposed dividing an old irrevocable trust into three separate trusts, one for each of a beneficiary's family lines, so the shares could be managed under different investment approaches.…
PLR 1345029: IRS grants extra time for a generation-skipping transfer election
The IRS granted an estate 120 extra days to elect out of the automatic allocation of generation-skipping transfer tax exemption to a gift made to one of two trusts. The taxpayers had instructed…
PLR 1345028: IRS approves administrative changes to three grandfathered trusts
The IRS approved proposed changes to three irrevocable trusts created before September 25, 1985. The changes would separate distribution and investment responsibilities, add an independent…
PLR 1345027: Administrative trust changes do not trigger estate, gift, or GST tax consequences
The trustee of three irrevocable trusts asked whether proposed changes to the trustee structure would create estate or gift tax problems for the settlor or beneficiaries. The changes would give an…
PLR 1345026: Administrative trust changes do not trigger estate, gift, or GST tax consequences
The trustee of three irrevocable trusts asked whether proposed changes to the trustee structure would create estate or gift tax problems for the settlor or beneficiaries. The changes would add an…
PLR 1345017: IRS grants extra time to allocate GST exemption to a trust
Two taxpayers created trusts for their children and intended to allocate generation-skipping transfer tax exemption to one trust. Their tax professional failed to make the intended allocation on a…
PLR 1345005: IRS preserves a trust's GST tax exemption after a settlement
An irrevocable trust was established before September 25, 1985, and had received no later additions. Several adopted children entered into a settlement agreement concerning their interests in the…
PLR 1345004: IRS approves administrative changes to three irrevocable trusts
The proposed changes would add an individual distribution trustee and clarify trustee replacement and investment provisions for three irrevocable trusts created before September 25, 1985. The IRS…
PLR 1342001: IRS approves tax treatment of a court-approved trust division
A family asked the IRS about the tax consequences of a court-approved settlement dividing an old irrevocable trust into four separate trusts, with each child's trust divided again into Trust A and…
PLR 1341021: IRS grants extra time to allocate GST exemption to a trust
The IRS granted a donor and spouse 120 days to allocate their available generation-skipping transfer tax exemptions to a transfer to an irrevocable trust. The ruling allows the gift to be split so…
PLR 1341012: IRS grants more time to allocate GST tax exemption
The IRS granted a donor additional time to allocate generation-skipping transfer tax exemption to a cash transfer made to an irrevocable trust. The donor had engaged a certified public accounting…
PLR 1341005: IRS preserves GST-tax grandfathering for modified family trusts
The IRS ruled that proposed modifications to several grandfathered family trusts would not cause the trusts to lose their exempt status for generation-skipping transfer (GST) tax purposes. The…
PLR 1340014: IRS grants more time to allocate generation-skipping transfer tax exemption
The IRS granted a 120-day extension for a donor to allocate available generation-skipping transfer tax exemption to transfers made to two trusts. The donor's gift tax return had been prepared by an…
PLR 1340013: IRS grants more time to allocate GST exemption to three trusts
The IRS granted a 120-day extension for a decedent's estate to allocate available generation-skipping transfer tax exemption to transfers made to three irrevocable trusts. The trusts' attorney…
PLR 1338042: IRS grants GST exemption relief after gift-tax return errors
Two taxpayers created trusts for their children and reported gifts to the trusts on Forms 709. Their tax professional treated the gifts as direct skips and incorrectly treated portions of the gifts…
PLR 1338013: IRS grants more time to allocate generation-skipping transfer tax exemption
A married couple made cash gifts to an irrevocable trust for their grandchildren but did not report the gifts on gift tax returns or allocate generation-skipping transfer tax exemption to them.…
PLR 1338002: IRS grants more time to allocate GST exemption to trusts
A decedent created several trusts for descendants but did not allocate generation-skipping transfer tax exemption to the initial transfers. The decedent's lawyer and accountant had not advised the…
PLR 1330015 grants more time to opt out of automatic GST exemption allocation
The IRS grants the executor of an estate 120 additional days to elect out of the generation-skipping transfer tax exemption's automatic allocation rules. The underlying transfers were cash and a…
IRS revokes a social club's section 501(c)(7) exemption for excess nonmember income
The IRS revoked a social club's exemption under section 501(c)(7). The club operated a clubhouse, golf course, and recreation facilities for members and the general public, while membership declined…
PLR 1322031: IRS grants more time for a trust severance and reverse QTIP election
The IRS granted an estate 120 additional days to divide a marital trust into GST-exempt and GST-non-exempt trusts and make a reverse QTIP election for the exempt trust. The estate had filed an…
PLR 1322025: IRS approves trust distributions after a judicial construction
The IRS ruled that a court-ordered distribution of all assets from an exempt trust to a successor trust would not increase the successor trust's generation-skipping transfer tax inclusion ratio…
PLR 1322015: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322014: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322013: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322012: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322011: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1322010: IRS preserves GST-tax-exempt status after proposed trust divisions and mergers
The IRS ruled that proposed divisions and mergers of several irrevocable family trusts would not cause the trusts to lose their effective-date exemption from generation-skipping transfer tax. The…
PLR 1321006: IRS grants extra time to elect out of automatic GST exemption allocation
The IRS granted an estate 120 additional days to elect out of the automatic allocation of generation-skipping transfer tax exemption for several lifetime transfers. The transfers were made to two…
PLR 1321005: IRS grants extra time to elect out of automatic GST exemption allocation
The IRS granted a taxpayer 120 additional days to elect out of the automatic allocation of generation-skipping transfer tax exemption for several lifetime transfers. The transfers were made to two…
PLR 1321002: IRS grants extra time to allocate GST exemption to a trust
The IRS granted a donor 120 additional days to allocate available generation-skipping transfer tax exemption to an irrevocable trust. The donor’s attorneys were expected to prepare and timely file a…
PLR 1320009: IRS approves converting grandfathered trusts to unitrusts
The IRS considered whether two irrevocable trusts created before September 25, 1985 could be converted to unitrusts under a state statute. The proposed conversion would define trust income as a…
PLR 1320005: IRS grants more time for a trust severance and reverse QTIP election
The IRS considered an estate's request to divide a marital trust into GST-exempt and GST-nonexempt trusts and make a reverse QTIP election after the original estate tax return omitted those actions.…
PLR 1320004: IRS approves a trust modification without adverse tax consequences
The IRS considered a proposed modification to an irrevocable trust that would give trustees discretion to distribute or accumulate income instead of requiring annual distributions. The trust had a…
IRS grants time for trust severance and reverse QTIP election
The IRS granted an estate 120 days to sever a marital trust into exempt and non-exempt trusts and make a reverse QTIP election for generation-skipping transfer tax purposes. The estate had timely…
Estate settlement avoids GST tax and preserves a charitable deduction
The IRS ruled on an estate settlement resolving competing interpretations of a decedent’s will. The decedent had been adjudged incompetent before September 25, 1985, and did not regain competency…
Extra time granted to opt out of automatic GST exemption allocation
Spouses asked for more time to elect out of the automatic allocation of generation-skipping transfer tax exemption to several trusts. Their accountant had not advised them that the election was…
Extra time granted to opt out of automatic GST exemption allocation
Spouses asked for more time to elect out of the automatic allocation of generation-skipping transfer tax exemption to several trusts. Their accountant had not advised them that the election was…
PLR 1315014: Taxpayers receive more time to allocate GST exemption
The IRS granted an extension of time for two taxpayers to allocate generation-skipping transfer tax exemption to transfers made to an irrevocable trust. An accountant prepared the taxpayers' gift…
PLR 1315006: Taxpayer receives more time to allocate GST exemption to a trust transfer
The IRS granted a taxpayer an additional 120 days to allocate generation-skipping transfer tax exemption to a lifetime transfer of limited partnership interests to an irrevocable trust. The taxpayer…
PLR 1315005: Estate receives more time to allocate GST exemption to trust transfers
The IRS granted a 120-day extension to allocate a deceased spouse's available generation-skipping transfer tax exemption to transfers made to a trust over 21 years. The couple had hired an…
PLR 1314032: IRS grants extra time to elect out of automatic GST-exemption allocation
A donor transferred one-third interests in real property to each of three grandchildren. The donor's tax professional intended to request an extension for the donor's gift tax return but failed to…
PLR 1314018: IRS grants more time to allocate GST exemption to trust transfers
The IRS granted a donor 120 days to allocate available generation-skipping transfer tax exemption to six earlier transfers into irrevocable trusts. The donor’s accountant prepared the gift tax…
PLR 1314017: IRS extends time to file mental-disability evidence for a GST tax transition rule
The estate of a decedent asked for more time to file a qualified physician's certification or other evidence that the decedent was mentally disabled continuously from October 22, 1986, until death.…
PLR 1313003: 120-day extension granted to allocate GST exemption to trusts
The IRS granted an estate 120 days to allocate the grantor's generation-skipping transfer tax exemption to two irrevocable trusts. The grantor's law firm had failed to make the required allocations…
PLR 1312018: IRS grants more time to elect out of automatic GST exemption allocation
The IRS granted a taxpayer 120 days to elect out of the automatic allocation of generation-skipping transfer tax exemption to transfers made to a trust. The taxpayer's gift tax return did not…
PLR 1311004: IRS rules that GST tax does not apply to distributions from foreign trusts and an estate
The personal representative of a nonresident, noncitizen decedent asked whether generation-skipping transfer tax would apply to distributions from two foreign trusts and the decedent's estate. The…
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.