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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
PLR 1310012: Donors receive more time to allocate GST tax exemption to a trust
The IRS considered donors who had made a lifetime transfer to a trust but whose gift tax returns did not allocate their generation-skipping transfer tax exemption to that transfer. The failure was…
PLR 1310011: Donors receive more time to allocate GST tax exemption to a trust
The IRS considered donors who had made a lifetime transfer to a trust but whose gift tax returns did not allocate their generation-skipping transfer tax exemption to that transfer. The failure was…
PLR 1307004: IRS grants more time to elect out of automatic GST exemption allocation
A married couple created an irrevocable trust for grandchildren and made a transfer to it. Their tax preparers filed the gift tax returns but failed to make the election that would prevent automatic…
PLR 1306002: IRS grants extra time to elect out of automatic GST exemption allocation
A married couple transferred assets to a trust for their grandchildren and intended that the transfer would not use their generation-skipping transfer tax exemption. Their accountants prepared the…
PLR 1303006: Estates receive more time to allocate GST tax exemptions to trust transfers
The estates of a husband and wife asked for more time to allocate their generation-skipping transfer tax exemptions to transfers of company stock made to three irrevocable trusts. The IRS concluded…
PLR 1302003: IRS grants more time to allocate generation-skipping transfer tax exemption
A donor asked the IRS for more time to allocate generation-skipping transfer tax exemption to gifts placed in three irrevocable trusts. The donor's accountant prepared and timely filed the gift tax…
PLR 1302002: IRS grants more time to allocate GST exemption to trust gifts
The executors of an estate asked for more time to allocate generation-skipping transfer tax exemption to gifts made to an irrevocable trust over several years. The donor's tax professionals either…
PLR 1302001: IRS grants more time to allocate GST exemption to family trusts
A married couple asked for more time to allocate generation-skipping transfer tax exemption to gifts made to two family trusts. The couple's attorney did not tell them that the allocations were…
PLR 1252004: IRS granted late GST trust election relief
The IRS granted a taxpayer 120 days to make a generation-skipping transfer tax election treating an irrevocable trust as a GST trust. The taxpayer had reported prior gifts but failed to make the…
PLR 1252003: IRS granted late GST trust election relief
The IRS granted a taxpayer 120 days to make a generation-skipping transfer tax election treating an irrevocable trust as a GST trust. The taxpayer had reported prior gifts but failed to make the…
PLR 1251001: IRS grants extra time to allocate generation-skipping transfer tax exemption
The IRS granted a settlor 120 days to allocate available generation-skipping transfer tax exemption to a prior transfer to an irrevocable trust. The settlor had provided the relevant documents to an…
PLR 1250005: IRS voids an inadvertent GST exemption allocation
The IRS ruled that a taxpayer's allocation of available generation-skipping transfer tax exemption to a 2010 transfer to a trust was void. The taxpayer had retained a professional to prepare the…
PLR 1250001: IRS treats a trust income interest as intangible property for gift tax purposes
The IRS ruled that a nonresident, noncitizen's release of income interests in several subtrusts would be treated as a transfer of intangible property and therefore would not be subject to gift tax…
PLR 1246020: IRS grants more time for QTIP severance and reverse election
The IRS granted an estate 120 days to sever a QTIP trust into a GST-exempt QTIP trust and a GST-nonexempt QTIP trust and to make a reverse QTIP election for the exempt trust. The original decedent's…
PLR 1246004: IRS approves a trust power appointment without changing GST-tax exemption
The IRS ruled that a surviving spouse's failure to exercise a power of appointment did not create a constructive addition to a trust or change the GST-tax-exempt status of its assets. The IRS also…
PLR 1245007: IRS approves the division of an irrevocable trust into three separate trusts
The IRS approved a proposed pro rata division of an irrevocable trust created before September 25, 1985, into three separate trusts for three grandchildren and their descendants. The ruling…
PLR 1243006: IRS approves division of a pre-1985 generation-skipping trust
The IRS approved a proposed division of an irrevocable trust created before September 25, 1985 into four separate trusts for different family lines. It ruled that the divided trusts would retain…
PLR 1243004: Estate gets relief for QTIP and GST elections and trust divisions
The IRS granted an estate 120 more days to make a QTIP election, divide a trust into exempt and non-exempt trusts, make a reverse QTIP election, and allocate the decedent's available GST exemption.…
PLR 1243001: IRS declines to recognize a retroactive trust reformation
The IRS declined to recognize a state court's retroactive reformation of a trust for federal gift, estate, and generation-skipping transfer tax purposes. The reformation was intended to replace an…
PLR 1242005: IRS grants 120 days to elect out of automatic GST allocation
The IRS granted trustees 120 days to elect out of the automatic allocation of generation-skipping transfer tax exemption for five lifetime transfers to trusts benefiting the donor's grandchildren.…
IRS grants more time to sever a QTIP trust, make a reverse QTIP election, and allocate GST exemption
The IRS granted an estate additional time to divide a marital trust into exempt and non-exempt portions, make a reverse qualified terminable interest property (QTIP) election, and allocate the…
PLR 1240010: IRS extends time to allocate GST tax exemption to a trust
An estate and a surviving spouse asked for more time to allocate their generation-skipping transfer tax exemptions to transfers made to an irrevocable trust. An accountant had failed to allocate the…
PLR 1240004: IRS grants spouses more time to allocate GST exemption after gift splitting
Spouses elected to split a gift made to a trust, but their timely gift tax returns did not allocate generation-skipping transfer tax exemption to part of the transfer. The IRS concluded that they…
PLR 1240003: IRS grants spouses more time to allocate GST exemption after gift splitting
Spouses elected to split a gift made to a trust, but their timely gift tax returns did not allocate generation-skipping transfer tax exemption to part of the transfer. The IRS concluded that they…
PLR 1238004: IRS approves a two-trust division and related tax treatment
The IRS approved a proposed division of an irrevocable trust into two separate trusts, one for each of the settlor's children and that child's descendants. The ruling concluded that the division…
IRS grants extra time to allocate generation-skipping transfer tax exemption
The IRS granted a taxpayer 120 days to allocate generation-skipping transfer tax exemption to two transfers made to an irrevocable trust. The taxpayer's accounting firm had prepared and filed the…
PLR 1233013: IRS grants more time to allocate generation-skipping transfer tax exemption
The IRS granted a taxpayer 120 additional days to allocate generation-skipping transfer (GST) tax exemption to a transfer to an irrevocable trust. The taxpayer had relied on a qualified tax…
PLR 1232028: IRS grants more time to allocate generation-skipping transfer tax exemption
The estate of a deceased taxpayer and the taxpayer's spouse had failed to allocate generation-skipping transfer tax exemption to an irrevocable trust. The failure occurred because their tax…
PLR 1232019: IRS grants more time to divide a reverse-QTIP trust for GST tax purposes
After a decedent's estate made a reverse QTIP election and allocated generation-skipping transfer tax exemption to a trust, the trustees sought to divide that trust into two separate trusts. One…
IRS grants an estate more time to allocate GST exemption
The IRS granted an estate 120 additional days to allocate the decedent’s generation-skipping transfer tax exemption to a lifetime transfer to an irrevocable trust. The taxpayer’s tax professional…
PLR 1231002: IRS grants more time to allocate GST exemption to a trust
An individual asked for more time to allocate generation-skipping transfer tax exemption to a trust after the allocation was omitted from the individual's gift tax return. The individual had…
PLR 1223012: IRS approves a tax-neutral trust division and modification
The IRS approved corrections to two scrivener's errors in an irrevocable trust and a pro rata division of the trust into two successor trusts for separate family lines. The IRS ruled that the…
PLR 1222033: IRS grants extensions to allocate GST exemption to a trust
The IRS granted a husband and wife 120-day extensions to allocate their available generation-skipping transfer tax exemptions to an irrevocable trust. Their accountant had prepared gift tax returns…
PLR 1222013: IRS grants more time to allocate GST exemption to three trusts
The IRS granted a taxpayer 120 more days to allocate generation-skipping transfer tax exemption to transfers made to three irrevocable trusts. The taxpayer's accounting firm prepared and filed the…
PLR 1220030: IRS approves a trust construction without gift or GST tax consequences
The IRS approved a proposed judicial construction of a multigenerational trust involving marital, family, child, and grandchild trusts. The construction clarified how trust assets would be divided…
PLR 1220008: Taxpayer receives more time to allocate GST tax exemption to a trust transfer
The IRS granted a taxpayer 120 additional days to allocate generation-skipping transfer tax exemption to a prior transfer to an irrevocable trust. The taxpayer's accountant had failed to file the…
PLR 1220007: Taxpayer receives more time to allocate GST tax exemption to a trust transfer
The IRS granted a taxpayer 120 additional days to allocate generation-skipping transfer tax exemption to a prior transfer to an irrevocable trust. The taxpayer's accountant had failed to file the…
IRS approves a trust division and modification without losing GST exemption
The IRS approved a proposed division and modification of an irrevocable trust into separate trusts for different family lines. The ruling addressed generation-skipping transfer tax exemption, gift…
IRS approves exercises of limited powers of appointment without loss of GST exemption
The IRS ruled that exercises of limited testamentary powers of appointment over two pre-1985 irrevocable trusts would not cause the trusts or later trusts to lose their generation-skipping transfer…
IRS approves exercises of limited powers of appointment without loss of GST exemption
The IRS ruled that exercises of limited testamentary powers of appointment over two pre-1985 irrevocable trusts would not cause the trusts or later trusts to lose their generation-skipping transfer…
PLR 1217012: IRS grants more time to allocate generation-skipping transfer tax exemption
Trustees asked the IRS for more time to allocate a decedent's generation-skipping transfer tax exemption to two cash transfers made to an irrevocable trust. The decedent's accountants prepared the…
PLR 1217011: IRS grants time to sever a QTIP trust and make a reverse QTIP election
An estate asked for more time to divide a marital trust into a generation-skipping transfer tax exempt trust and a nonexempt trust, make a reverse QTIP election, and allow the decedent's unused GST…
PLR 1216010: IRS approves merger of grandfathered trusts without adverse tax effects
The parties proposed merging sixteen subtrusts within four pre-1985 trusts into four surviving trusts, one for each beneficiary, while preserving the original beneficial interests and vesting and…
PLR 1210008: Reformed residuary trust avoids estate inclusion and receives zero GST inclusion ratio
The IRS ruled on a proposed retroactive reformation and modification of a residuary trust created for a surviving spouse. The corrected trust terms limited distributions to an ascertainable support…
PLR 1210002: Trust modifications preserve GST exemption and do not create gifts
The IRS ruled on proposed changes to an irrevocable trust for descendants, including changing its situs and governing law, updating trustee powers, and clarifying administrative provisions. The IRS…
PLR 1210001: Trust modifications preserve GST exemption and do not create gifts
The IRS ruled on proposed changes to an irrevocable trust for a child and descendants, including a change in situs and governing law, correction of a scrivener's error, revised trustee provisions,…
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…
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 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 1204005: IRS approves dividing and combining family trusts without current tax consequences
The IRS approved a proposed division of three family trusts into six separate trusts for six children, followed by the merger of related trust shares. The IRS ruled that the transaction would not…
PLR 1204004: IRS approves dividing and combining family trusts without current tax consequences
The IRS approved a proposed division of three family trusts into six separate trusts for six children, followed by the merger of related trust shares. The IRS ruled that the transaction would not…
PLR 1204003: IRS approves dividing and combining family trusts without current tax consequences
The IRS approved a proposed division of three family trusts into six separate trusts for six children, followed by the merger of related trust shares. The IRS ruled that the transaction would not…
PLR 1204002: IRS approves dividing and combining family trusts without current tax consequences
The IRS approved a proposed division of three family trusts into six separate trusts for six children, followed by the merger of related trust shares. The IRS ruled that the transaction would not…
PLR 1204001: IRS approves dividing and combining family trusts without current tax consequences
The IRS approved a proposed division of three family trusts into six separate trusts for six children, followed by the merger of related trust shares. The IRS ruled that the transaction would not…
PLR 1152004: IRS grants more time to allocate GST exemption to a trust transfer
The IRS granted an estate executor and a surviving spouse 120 additional days to allocate generation-skipping transfer tax exemption to a transfer made to an irrevocable trust. The taxpayers had…
PLR 1151007: IRS grants time to allocate GST exemption to a trust transfer
The IRS granted a taxpayer 120 days to allocate generation-skipping transfer tax exemption to a prior transfer to an irrevocable trust. The taxpayer had timely reported the transfer but 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.