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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Foreign entity receives late classification-election relief
A foreign entity intended to be treated as a disregarded entity from its formation date but did not timely file Form 8832. It later became a multiple-member entity and then returned to single-member…
Foreign entity receives 120 days to elect partnership classification
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes but did not timely file Form 8832. The IRS found that the entity met the regulatory standards for…
Late Form 8832 partnership election receives 120-day extension
A foreign eligible entity failed to timely file Form 8832 electing partnership classification for U.S. federal tax purposes. The IRS concluded that the entity satisfied the standards for…
Foreign business receives late partnership-classification relief
A foreign business eligible to choose its U.S. tax classification missed the deadline to elect partnership treatment on Form 8832. The IRS determined that the entity qualified for…
Entity may correct the effective date of its disregarded election
A foreign eligible entity changed ownership during a business reorganization and intended to elect disregarded-entity treatment from a specified date. Its Form 8832 mistakenly listed an earlier…
LLC receives 120 days to make a late corporate-classification election
A domestic limited liability company intended to elect treatment as an association taxable as a corporation from a specified date but inadvertently failed to file Form 8832 on time. The IRS found…
Insurance investment portfolios may elect partnership status
A consolidated group proposed having several segregated portfolios of a mutual fund elect partnership classification. The portfolios supported variable life insurance and annuity contracts, and…
Entity may change classification during 60-month restriction
An eligible foreign entity had elected corporate tax classification and later underwent a change of more than 50 percent of its ownership. It asked to change to disregarded-entity status before the…
Entity may change classification during 60-month restriction
An eligible foreign entity had elected corporate tax classification and later underwent a change of more than 50 percent of its ownership. It asked to change to disregarded-entity status before the…
Entity may change classification during 60-month restriction
An eligible foreign entity had elected corporate tax classification and later underwent a change of more than 50 percent of its ownership. It asked to change to disregarded-entity status before the…
Foreign entity receives late partnership election relief
A foreign eligible entity owned by five individuals intended to be classified as a partnership from its formation date but did not timely file Form 8832. It asked the IRS for an extension under the…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity with one shareholder intended to be treated as a disregarded entity but inadvertently missed the deadline to file Form 8832. It represented that it acted reasonably and in…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Foreign entity receives late disregarded-entity election relief
A single-owner foreign eligible entity failed to timely file Form 8832 for disregarded-entity treatment. Its owner had consistently filed personal U.S. tax returns intending that treatment, and the…
Alaska Native Settlement Trust qualifies for section 646 treatment
An Alaska Native Corporation established a settlement trust to support beneficiaries' health, education, welfare, heritage, and culture and planned additional contributions to it. The IRS ruled that…
Transmission agreement qualified as a management contract
A taxable rural electric cooperative planned to join a regional transmission organization and give it functional control over the cooperative's transmission facilities. The cooperative would retain…
Foreign entity received late disregarded-entity election relief
A foreign entity with one owner intended to be treated as disregarded for U.S. federal tax purposes from its formation date but did not timely file Form 8832. Its owner had consistently filed U.S.…
Ownership change allowed early entity-classification election
A foreign eligible entity had elected disregarded-entity status and later underwent an ownership change of more than 50 percent. It sought consent to elect corporate classification before the normal…
Ownership change allowed early corporate election
A foreign eligible entity had elected partnership status and later underwent an ownership change of more than 50 percent. It sought consent to elect corporate classification before the normal…
Ownership change enabled late disregarded-entity election
A limited liability company had elected S corporation classification after initially being treated as a partnership. A new owner later acquired all interests, terminating the S election and creating…
Alaska Native settlement trust received requested tax treatment
An Alaska Native Corporation created an irrevocable settlement trust to promote the health, education, welfare, heritage, and culture of its Alaska Native beneficiaries and to make quarterly…
Foreign entity received late disregarded-entity election relief
A foreign entity owned by a nonresident alien held real property in the United States and wanted to be treated as disregarded from its formation date. It failed to file Form 8832 on time. The IRS…
LLC receives more time to elect partnership tax treatment
Two owners formed a limited liability company and intended it to be taxed as a partnership from its formation date. The company did not timely file Form 8832 because of inadvertence. The IRS found…
Foreign entity receives late classification relief but treaty benefits are unavailable
A foreign eligible entity intended to elect disregarded-entity status from a specified date but did not timely file Form 8832. The IRS found that the entity acted reasonably and in good faith and…
Entity receives late corporate classification election relief
A state-law entity intended to elect corporate tax classification from its formation date but inadvertently failed to file Form 8832 on time. The entity had three successive sole owners between…
LLC receives consent for an early partnership classification election
A single-owner LLC was initially disregarded for federal tax purposes and later elected S corporation status, which also produced a deemed election to be classified as an association taxable as a…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
Entity receives more time to elect corporate classification
An eligible entity intended to be treated as an association taxable as a corporation but did not file Form 8832 on time. The IRS concluded that the entity acted reasonably and in good faith and that…
Foreign entity receives more time to elect disregarded status
A foreign entity with one owner was eligible and intended to be classified as disregarded for federal tax purposes but did not file Form 8832 on time. The IRS concluded that the entity met the…
Converted subsidiaries may make two classification elections despite the 60-month rule
Eight subsidiaries first converted from state-law corporations into limited liability companies because state law did not permit the direct conversion ultimately desired. They planned to elect…
Foreign entity receives more time to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not file Form 8832 on time. Its direct and indirect owners that filed U.S. returns had reported…
Foreign entity receives more time to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not file Form 8832 on time. The entity and its owners that filed U.S. returns had reported…
Bankruptcy trust remains a liquidating trust through an extended term
A Chapter 11 plan created a trust solely to liquidate estate assets and distribute proceeds to beneficiaries. The trust had already distributed most of its assets, but an alleged fraud by the…
Property LLC receives late corporate and taxable REIT subsidiary elections
A real estate investment trust indirectly owned an LLC holding one of its properties. After discovering facts about the property that could create risk for REIT status, the taxpayers sought to…
Foreign entity receives late corporate classification election relief
A foreign eligible entity intended to elect association status so it would be taxed as a corporation, but it failed to file Form 8832 on time. The IRS concluded that the entity met the standards for…
Foreign entity receives late corporate classification election relief
A foreign eligible entity intended to elect association status so it would be taxed as a corporation, but it failed to file Form 8832 on time. The IRS concluded that the entity met the standards for…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to elect disregarded-entity status from the date it was organized, but it failed to file Form 8832 on time. The IRS concluded that the entity met the standards for…
Entity receives late disregarded-entity election relief
An eligible entity intended to elect disregarded-entity status but failed to file Form 8832 on time. It represented that it acted reasonably and in good faith, did not rely on hindsight, and would…
Foreign entity receives late partnership classification election relief
A foreign eligible entity with three U.S. individual owners was classified by default as an association and failed to timely elect partnership status before later merging into another foreign…
Insurance-dedicated portfolios may elect partnership status without becoming publicly traded
A business trust maintained 17 separate investment portfolios whose shares supported variable life insurance and annuity contracts. The parent planned for each portfolio to stop being a regulated…
Retiree welfare trust remains collectively bargained and its set-aside income is exempt
A section 501(c)(9) voluntary employees' beneficiary association held assets for health benefits promised to union retirees under a collectively bargained plan. After the employer shut down…
Partnership cannot deduct payments tied to a predecessor cooperative’s allocation notices
An exempt farmers’ cooperative had issued qualified written notices of allocation to patrons, then converted into a limited liability company taxed as a partnership. The successor partnership later…
Foreign entity receives 120 days for a disregarded-entity election
A foreign eligible entity wanted to be treated as disregarded from its single owner for federal tax purposes but failed to file Form 8832 on time. The IRS found that the entity satisfied the…
Reviewed trust met domestic court and control tests
Chief Counsel analyzed whether a trust was a United States person under the court and control tests. The trust instrument placed administration with a U.S. trustee and contained no automatic…
Nonrecourse debt sets floor for securities mark-to-market value
Related partnerships issued mortgage-backed securities in exchange for cash and treated the notes as nonrecourse liabilities secured by mortgage assets. When calculating year-end mark-to-market gain…
Foreign entity receives late disregarded-status election
A foreign entity was formed through an acquisition and merger and converted into a limited entity owned within a U.S. consolidated group. It intended to be treated as disregarded from a specified…
Foreign parent entity receives late disregarded-status election
A foreign entity was formed within a corporate chain ultimately owned by the parent of a U.S. consolidated group. The entity and two related foreign entities intended to be treated as disregarded…
Foreign acquisition entity receives late disregarded-status election
A foreign entity was formed to acquire another business within a corporate chain ultimately owned by the parent of a U.S. consolidated group. It and two related foreign entities intended to be…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to elect disregarded-entity status but failed to file Form 8832 on time. The IRS found that it met the standards for discretionary relief and granted 120 days to…
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.