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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Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Estate receives extension for farmland special-use valuation election
An estate intended to elect special-use valuation for farmland under section 2032A. Acting on counsel's advice, the executor requested automatic relief with the estate tax return but failed to meet…
Estate receives extension to elect portability
An estate below the estate-tax filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. The surviving spouse, acting as…
Late portability election receives 120-day extension
An estate below the estate-tax filing threshold did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The failure was discovered after the election…
Estate granted 120 days for portability election
An estate below the filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. After discovering the omission, it requested…
Estate granted 120 days for portability election
An estate below the filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. After discovering the omission, it requested…
Estate granted 120 days for portability election
The surviving spouse, acting as executor, missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate was below the filing threshold, and…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. After discovering the omission,…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The omission was discovered after the…
Late portability relief depends on estate size
Chief Counsel explained the available paths after an estate missed the Form 706 deadline for electing portability. If the gross estate exceeded $5 million, the filing obligation was statutory and no…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. The decedent had made no…
Incomplete-gift trust receives requested tax treatment
A grantor created an irrevocable trust with distribution powers held by the grantor and a distribution committee. While the committee remained in existence, the IRS found no stated circumstances…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. The decedent had made no…
Estate gets 120 days to elect portability
A decedent's 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 gross…
Late estate tax portability election receives relief
An estate failed to file Form 706 by the deadline needed to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. The surviving spouse represented that the…
Estate receives 120-day portability extension
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate tax exclusion for the surviving spouse. The estate represented that the gross estate, including…
Spouse gets 120 days to complete QDOT annuity transfers
A noncitizen surviving spouse received payments from a nonassignable pension annuity and later established a qualified domestic trust. She transferred the corpus portion of the payments to the QDOT,…
Administrative trust changes avoid estate, gift, GST, and income tax consequences
Two grantors sought to modify an irrevocable grantor trust after paying its income taxes became unduly burdensome. A state court approved changes to trustee succession, administrative powers, a…
Estate received 120 more days to elect portability of unused exclusion
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount to the surviving spouse. The personal representative represented that the gross…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Court-approved trust division preserved tax treatment and beneficial interests
Beneficiaries and trustees settled litigation by dividing a pre-1985 irrevocable trust into a successor trust with a corporate trustee and a second trust holding concentrated business interests. The…
Court-approved trust division preserved tax treatment and beneficial interests
Beneficiaries and trustees settled litigation by dividing a pre-1985 irrevocable trust into a successor trust with a corporate trustee and a second trust holding concentrated business interests. The…
Court-approved trust division preserved tax treatment and beneficial interests
Beneficiaries and trustees settled litigation by dividing a pre-1985 irrevocable trust into a successor trust with a corporate trustee and a second trust holding concentrated business interests. The…
Trustee replacement preserved GST status and avoided a general power
A beneficiary and individual trustees settled litigation over the administration of a pre-1985 irrevocable trust by appointing a bank as sole trustee and revising trustee succession procedures.…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Estate received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Estate received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Estate received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Estate received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as personal representative, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but…
Estate received more time to elect portability
A surviving spouse, acting as executrix, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as personal representative, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but…
Trustee changes avoid powers of appointment and preserve GST status
Two sisters were current beneficiaries and co-trustees of a trust created before September 25, 1985. They proposed to resign, have a court appoint two independent successor trustees, and amend the…
Estate receives more time to make QTIP election after revaluation
An estate timely filed Form 706 to elect portability but did not make a qualified terminable interest property election because the surviving spouse believed the estate was too small to fund 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. The surviving spouse represented that the gross estate was below the…
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 estate and gift tax exclusion. The surviving spouse, acting as executor, represented that the…
Estate receives 120 days to elect portability
An estate did not file Form 706 by its deadline and therefore missed the election that would let the surviving spouse use the decedent's unused estate and gift tax exclusion. The estate represented…
Late portability election receives 120-day extension
An estate missed the deadline for filing Form 706 and electing portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. It represented that the gross estate,…
Estate receives extension for portability election
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the decedent's…
Estate receives 120-day portability extension
An estate did not timely file Form 706 to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse through portability. The estate represented that its gross value,…
Executor receives more time to elect portability
A surviving spouse, acting as executor, requested relief after the estate missed the Form 706 deadline for electing portability of the decedent's unused estate and gift tax exclusion. The executor…
QDOT trustees receive more time to report spouse's citizenship
A decedent's noncitizen surviving spouse received property through a qualified domestic trust and later became a U.S. citizen after continuously residing in the United States. The trustees'…
Estate receives more time to elect portability
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the decedent's gross…
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 executrix represented that the estate was below the filing threshold and…
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 estate represented that its value, including the decedent's taxable gifts,…
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 estate represented that its value, including the decedent's taxable gifts,…
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 executrix represented that the estate, including the decedent's taxable…
Estate gets 120 days to elect portability for surviving spouse
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 surviving spouse, acting as personal…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
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.