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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IRS grants § 9100 extension to file a late check-the-box election for a foreign entity
A foreign business entity wanted to be treated as a disregarded entity for U.S. federal tax purposes, meaning ignored as separate from its owner, which is done by filing Form 8832, the check-the-box…
IRS grants § 9100 extension to make a late portability (DSUE) election
When one spouse dies, the estate can elect "portability," which lets the surviving spouse use the deceased spouse's unused estate and gift tax exclusion (the deceased spousal unused exclusion, or…
§ 9100 extension to make a late election out of tax-exempt controlled entity status under § 168(h)(6)(F)(ii)
Depreciation on property used by a tax-exempt entity is slowed down: it must use the alternative depreciation system rather than the faster normal rules. A corporation that is at least half-owned by…
§ 9100 extension to make a late § 754 election to adjust partnership basis
A partnership can elect under IRC § 754 to adjust the tax basis of its assets when a partner's interest changes hands or when property is distributed, so the inside basis better matches what the…
§ 9100 extension to make a late Qualified Opportunity Fund self-certification under § 1400Z-2
A Qualified Opportunity Fund (QOF) is an investment vehicle that gets capital-gains tax breaks for investing in designated low-income Opportunity Zones under IRC § 1400Z-2. To be a QOF, an entity…
§ 9100 extension to make a late check-the-box election to be taxed as a corporation
Under the "check-the-box" rules, a limited liability company can choose how it is taxed by filing Form 8832. By default a multi-member LLC is treated as a partnership, but it can elect to be treated…
9100 extension to make a late IC-DISC election (Form 4876-A) under § 992
A newly formed corporation wanted to be treated as an interest charge domestic international sales corporation (IC-DISC), a special export-tax structure, for its first tax year. To elect that…
9100 extension to make a late estate-tax portability election under § 2010(c)(5)(A)
When someone dies without using up their full federal estate-tax exemption, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if…
9100 extension to make a late check-the-box election to be taxed as a corporation (301.7701-3)
A limited liability company wanted to be taxed as a corporation for federal tax purposes. Under the "check-the-box" rules (Treas. Reg. § 301.7701-3), an LLC can choose that treatment by filing Form…
IRS grants an LLC late relief to be taxed as a corporation and elect S-corp status
A single-owner limited liability company meant to be treated as a corporation and to elect S corporation status (which lets income pass through to the owner without a separate corporate-level tax)…
IRS grants an estate extra time to make a missed QTIP marital-deduction election
A married couple had a revocable trust. When the first spouse died, part of the trust became irrevocable and funded a marital trust for the surviving spouse, with the remainder eventually passing to…
120-day extension to make a late § 754 partnership basis-adjustment election
A state limited partnership meant to make a § 754 election but missed the deadline. A § 754 election lets a partnership adjust the tax basis of its assets when a partner's interest transfers (here,…
120-day extension to make a late QSub election for a subsidiary
An S corporation owns a subsidiary and meant to elect to treat that subsidiary as a qualified subchapter S subsidiary (QSub), which makes the subsidiary invisible for tax purposes and folds its…
9100 relief for a late bonus-depreciation opt-out and § 174 method-change Form 3115
A corporate group meant to make two tax choices on its return: an election under § 168(k)(7) to opt out of bonus (additional first-year) depreciation for all qualified property, and an…
9100 extension to make a late election to file a consolidated return (§ 1.1502-75)
A corporate parent asked the IRS for more time to make a late election to file a consolidated federal income tax return for its affiliated group. The election under Treasury Regulation §…
9100 extension to make a late election to file a consolidated return (§ 1.1502-75)
A corporate parent asked the IRS for more time to make a late election to file a consolidated federal income tax return for its affiliated group. The election under Treasury Regulation §…
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had one of its partners die. When a partnership interest transfers (including at death), the partnership's basis in its own assets (inside basis)…
Late relief for an LLC to elect corporate classification and S-corp status (§ 1362(b)(5), § 301.7701-3)
An LLC wanted to be taxed as an S corporation. Because an LLC is not a corporation by default, it first has to elect to be treated as one (the "check-the-box" election), then elect S status. The…
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had a partner die. A partner's death transfers the partnership interest, which can leave the partnership's basis in its assets (inside basis) out…
9100 extension to make a late § 754 election after a partner's death
A limited liability company taxed as a partnership had a partner die. A partner's death transfers the partnership interest, which can leave the partnership's basis in its assets (inside basis) out…
9100 relief denied for a late § 475(f) mark-to-market election (hindsight; § 481(a) prejudice)
A C corporation put part of its cash into securities trading, run by its CEO. A trader in securities can elect "mark-to-market" accounting under § 475(f)(1), which treats the securities as sold at…
9100 extension for a consolidated group to file Opportunity Zone election statements (§ 1.1502-14Z)
A corporate consolidated group missed a filing deadline for Opportunity Zone elections and asked the IRS for more time. Under section 1400Z-2, a taxpayer can defer capital gain by reinvesting it in…
9100 relief to self-certify as a Qualified Opportunity Fund via a late Form 8996 (§ 1400Z-2)
A newly formed LLC (taxed as a partnership) that intended to be a Qualified Opportunity Fund (QOF) missed the deadline to self-certify as one. To become a QOF under section 1400Z-2(d), an entity…
9100 extension to file a late § 336(e) election treating an S-corp stock sale as an asset sale
When a buyer purchases all the stock of an S corporation, the parties can jointly elect under Code § 336(e) to treat the stock sale as if the company sold all its assets and liquidated. That…
Waiver of the actual-conveyance requirement for a QDOT after the surviving spouse became a U.S. citizen
When someone dies and leaves property to a spouse who is not a U.S. citizen, the usual estate-tax marital deduction is denied unless the property passes into a qualified domestic trust (QDOT), a…
9100 extension to file a late Form 1128 changing an S corporation's tax year-end
To change its annual accounting period (its tax year-end), a business normally must file Form 1128 asking for the IRS's consent by the due date of its short-period return. Here an S corporation…
9100 extension to make a late QDOT election after a tax professional failed to advise filing an estate tax return
When a U.S. citizen dies leaving property to a spouse who is not a U.S. citizen, the estate normally cannot claim the estate-tax marital deduction unless the property passes into a qualified…
9100 extension for four foreign entities to make late check-the-box elections to be disregarded (301.7701-3)
Four related foreign entities meant to be treated as "disregarded entities" for US tax purposes, meaning the IRS looks through them to their single owner instead of taxing them separately. To get…
9100 extension to make a late QSub election for a subsidiary (1361(b)(3))
An S corporation (X) owns 100 percent of another corporation (Sub) and wanted to treat Sub as a "qualified subchapter S subsidiary," or QSub. A QSub is ignored as a separate corporation, so its…
9100 extension for a former REIT subsidiary to make a late disregarded-entity election (301.7701-3)
A limited liability company (X) started life as a disregarded entity, then filed Form 8832 to be taxed as a corporation, which made it a Qualified REIT Subsidiary (QRS) of a real estate investment…
9100 relief to make a late check-the-box election to be taxed as a corporation
An entity meant to be taxed as a corporation, but it missed the deadline to file the paperwork. The entity started as a corporation under state law, later converted to an LLC, and intended to keep…
Late S-corporation election and late QSub election relief
An LLC wanted to be taxed as an S corporation, and it wanted a subsidiary LLC treated as a qualified subchapter S subsidiary (a "QSub," a wholly-owned corporation folded into the parent's tax…
9100 relief for a late section 754 partnership basis-adjustment election
A partnership (an LLC taxed as a partnership) forgot to make a Section 754 election. That election lets a partnership adjust the tax basis of its assets when a partner's interest changes hands or…
9100 extension to make a late estate-tax portability election under 2010(c)(5)(A)
When one spouse dies, the survivor can inherit any unused portion of the deceased spouse's estate-tax exemption, the "deceased spousal unused exclusion" (DSUE). But that only happens if the deceased…
9100 extension to make a late election to file a consolidated return (1.1502-75)
A corporate parent and its affiliated group of subsidiaries were eligible to file one combined ("consolidated") federal income tax return for a given year, but they missed the deadline to make that…
9100 extension to file a late section 336(e) election on an S-corp stock sale
Buyers acquired more than 80% of the stock of an S corporation from its shareholders. The parties wanted the deal treated for tax purposes as a sale of the company's assets rather than its stock,…
120-day extension to make a late check-the-box election for a foreign entity to be disregarded
A foreign business entity wanted to be treated for US tax purposes as "disregarded," meaning its single owner reports its income directly instead of the entity being taxed as a separate corporation.…
Extension granted to make a late section 336(e) election on an S corporation stock sale
An individual bought all the stock of an S corporation from its shareholder. The buyer and seller wanted to treat that stock sale as if the company had sold its assets, using a section 336(e)…
120-day extension to make a late section 754 election after a partner died
A limited partnership had a partner die. When a partnership interest transfers (including at death), a section 754 election lets the partnership adjust the tax basis of its property so the new…
120-day extension to make a late check-the-box election to be taxed as a corporation
A domestic limited liability company wanted to be taxed as a corporation for federal tax purposes. To do that, it had to file Form 8832 (the check-the-box election), but it never filed it. Without…
120-day extension to make QTIP and reverse-QTIP elections after an accountant's Schedule M error
When a spouse dies leaving property in a marital trust, the estate can elect "qualified terminable interest property" (QTIP) treatment under § 2056(b)(7) so the property qualifies for the estate-tax…
Extra time granted to make a late section 336(e) election on a stock sale
An individual bought all the stock of an S corporation from its shareholder. A section 336(e) election lets a qualifying stock sale be treated as a sale of the company's assets for tax purposes,…
Extra time granted to file late Forms 3115 for an inventory accounting-method change
A corporation that heads a consolidated group hired a CPA to change how it and its subsidiaries identify and allocate costs to inventory under Section 263A. That change requires filing Form 3115…
Extra time granted to make a late real-property-trade-or-business election out of the 163(j) interest cap
Section 163(j) caps how much business interest a taxpayer can deduct, but a real property trade or business can elect out of that cap by making a 163(j)(7)(B) election (the trade-off is slower…
Extra time granted to make a late real-property-trade-or-business election out of the 163(j) interest cap
Section 163(j) caps how much business interest a taxpayer can deduct, but a real property trade or business can elect out of that cap by making a 163(j)(7)(B) election (the trade-off is slower…
Extra time granted for a foreign insurer's lost 953(d) election to be taxed as a U.S. corporation
A regulated insurance company organized in a foreign country, but wholly owned inside a U.S. corporate group, wanted to be treated as a domestic corporation for U.S. tax purposes by making an…
60-day extension to make a late election opting out of bonus depreciation
A corporation that files a consolidated return for its group placed business property in service and, for tax-planning reasons, decided not to claim the extra "bonus" depreciation that § 168(k)…
60-day extension to file a late Form 8996 self-certifying as a Qualified Opportunity Fund
A company set up to be a Qualified Opportunity Fund (QOF), the investment vehicle that lets investors defer and reduce tax on capital gains put into economically distressed Opportunity Zones, missed…
60-day extension to file a late Form 8996 self-certifying as a Qualified Opportunity Fund
A company formed to be a Qualified Opportunity Fund (QOF), the vehicle that lets investors defer and reduce capital-gains tax by investing in distressed Opportunity Zones, missed the deadline to…
60-day extension to make a late election not to be treated as a tax-exempt entity
An LLC wholly owned by a § 501(c)(3) charity was the managing member of a partnership that put a project into service. Because a tax-exempt owner sits at the top, property tied to the venture can be…
120-day extension to file a late check-the-box election to be taxed as a corporation
A limited liability company wanted to be taxed as a corporation rather than under its default classification. Making that choice requires filing Form 8832, the "check-the-box" entity classification…
120-day extension for two foreign entities to file late check-the-box elections
Two foreign entities became relevant for U.S. tax purposes and wanted to lock in their U.S. classifications: one to be treated as a partnership, the other to be disregarded (treated as part of its…
120-day extension to make a late estate-tax portability election
When a married person dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the leftover amount, called the "deceased spousal unused exclusion" (DSUE), but…
Two LLCs that missed the deadline to elect corporate tax status get 120 more days to file Form 8832
Two limited liability companies wanted to be taxed as corporations instead of under the default rules that apply to an LLC. To make that choice, an eligible entity files Form 8832, the entity…
Buyer and seller of an S corporation's stock get extra time to make a late section 336(e) election treating the sale as an asset sale
When someone buys the stock of an S corporation, a section 336(e) election lets the parties treat the deal as if the company sold its assets instead of its shares, which can give the buyer a…
An LLC that never filed Form 8996 is allowed to self-certify late as a Qualified Opportunity Fund after its manager died
A Qualified Opportunity Fund (QOF) is an investment vehicle that lets investors defer and reduce tax on capital gains if they put the money into designated low-income "opportunity zones." To become…
IRS grants 120 more days to make a late election passing the rehabilitation credit through to a tenant
A limited liability company that owns a rehabilitated building asked the IRS for extra time to make a tax election it had missed. Under the rehabilitation credit rules (Code section 47), the owner…
120 days granted to make a late Section 754 basis-adjustment election after a partner's death
An LLC treated as a partnership for tax purposes had a partner die during the year. When a partner dies (or a partnership interest otherwise transfers), a Section 754 election lets the partnership…
Late Form 8996 accepted, letting an LLC self-certify as a Qualified Opportunity Fund
Two investors deferred capital gains by putting the money into an LLC they intended to run as a Qualified Opportunity Fund (QOF), the vehicle that lets taxpayers defer and reduce tax on gains…
LLC granted late relief to elect corporate status and be treated as an S corporation
An LLC wanted to be taxed as an S corporation, but it never filed the two elections that requires. An LLC first has to elect to be treated as a corporation (Form 8832), and then elect S corporation…
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.