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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A company got more time to fix the effective date of its REIT election
A limited liability company wanted to be taxed as a Real Estate Investment Trust (REIT) under Section 856. A REIT election is made on the company's tax return (Form 1120-REIT) for the first year it…
Widowed spouse gets 120 more days to make a missed QTIP election after the estate's accountant failed to advise it
A married person set up a revocable trust and left their whole estate to it. When they died, the trust became irrevocable and was designed to pay all its income to the surviving spouse for life, the…
Buyers and seller of an S corporation get extra time to file the late election that treats their stock purchase as an asset purchase under section 336(e)
When someone buys all 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 stock, which usually gives the buyer a…
Trustee gets 120 more days to certify that a non-citizen surviving spouse became a U.S. citizen, ending the special estate tax on a QDOT
When someone dies leaving property to a surviving spouse who is not a U.S. citizen, the estate normally cannot claim the unlimited marital deduction unless the property goes into a "qualified…
A foreign partnership gets 120 more days to make the section 754 election it forgot to file with its return
A section 754 election lets a partnership adjust the tax basis of its assets when a partner's interest changes hands or when the partnership distributes property, so that the inside basis of the…
S corporation received inadvertent-termination relief after trust transfers
Two shareholders transferred S corporation stock to trusts that were mistakenly treated as grantor trusts. Because the trusts did not qualify as eligible S corporation shareholders, the transfers…
Estate received 120 days to elect portability
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the deceased spouse's unused estate tax exclusion. The estate requested regulatory…
Corporation received 90 days to file its IC-DISC election
A corporation was formed to operate as an interest charge domestic international sales corporation for an affiliated manufacturer's exports. Its advisers and staff prepared Form 4876-A and believed…
Partnership received 120 days to make a late section 754 election
A decedent held a partnership interest through a grantor trust, and the trustee later distributed that interest equally to the decedent's children. The partnership timely filed its return but did…
Estate gets extra time to make the section 642(c)(1) election to claim a charitable deduction it missed
An estate that pays part of its income to charity can deduct that payment under section 642(c)(1), and a special timing rule lets a fiduciary elect to treat a charitable payment made in the…
Buyers and seller of an S corporation get extra time to make the section 336(e) election that treats a stock sale as an asset sale
When someone buys the stock of a corporation, the tax law normally treats it as a purchase of stock. But a section 336(e) election lets the parties treat a qualifying stock sale as if the…
Trust gets extra time to elect to deduct a charitable gift in the earlier year it was meant to count
A trust (or estate) that pays money to charity out of its income can deduct that payment under section 642(c)(1). There is a special timing rule: if the charitable payment is actually made in the…
Estate that didn't have to file an estate tax return gets extra time to make a "portability" election so the surviving spouse can use the unused exclusion
When someone dies, any unused portion of their federal estate/gift tax exclusion can be transferred to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a…
Estate gets extra time to make QTIP and "reverse" QTIP elections its attorney botched on the estate tax return
When a married person dies, an estate can defer estate tax on assets left in trust for the surviving spouse by making a "QTIP" election (qualified terminable interest property) under section…
S corporation with trust shareholders gets to fix mistaken ESBT elections, make late QSST elections, and keep its S status after an inadvertent termination
An S corporation was owned through trusts that were split into separate shares for individual family beneficiaries. To keep S-corporation eligibility, each separate trust share needed to be a…
S-corporation's inadvertent termination (shares held by non-qualifying trusts) is forgiven
An S corporation can only have certain kinds of shareholders. A trust generally qualifies only if it is a "grantor trust" treated as owned by an individual. Here two shareholders each set up a trust…
S-corporation's inadvertent termination (shares held by non-qualifying trusts) is forgiven
An S corporation can only have certain kinds of shareholders. A trust generally qualifies only if it is a "grantor trust" treated as owned by an individual. Here two shareholders each set up a trust…
S-corporation's inadvertent termination (shares held by non-qualifying trusts) is forgiven
An S corporation can only have certain kinds of shareholders. A trust generally qualifies only if it is a "grantor trust" treated as owned by an individual. Here two shareholders each set up a trust…
Estate gets extra time to elect estate-tax "portability" for a surviving spouse
When one spouse dies without using up their federal estate-tax exemption, the estate can elect "portability" to pass the unused amount (the DSUE) to the surviving spouse. That election is normally…
120-day extension granted for a surviving spouse's estate to make a portability (DSUE) election
A surviving spouse's representative asked the IRS for more time to make a "portability" election under section 2010(c)(5)(A), which lets a surviving spouse use the deceased spouse's unused…
LLC granted extensions to elect corporate (association) status and late S corporation status
An LLC intended, from its formation date, both to be treated as a corporation (an "association taxable as a corporation") and to be taxed as an S corporation, but it never filed the required Form…
120-day extension granted for an estate to make a portability (DSUE) election
A deceased person's estate asked the IRS for more time to make a "portability" election under section 2010(c)(5)(A), which lets a surviving spouse use the deceased spouse's unused estate-tax…
Extension granted to make a section 336(e) election treating an S corp stock sale as an asset sale
When a buyer acquires all the stock of a corporation, the parties can elect under section 336(e) to treat the stock sale as if it were a sale of the company's assets, which can give the buyer a…
120-day extension for a partnership to make a GILTI high-tax exclusion election for its CFC
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax…
120-day extension for a partnership to make a GILTI high-tax exclusion election for its CFC
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax…
120-day extension for a partnership to make a GILTI high-tax exclusion election for three CFCs
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax…
120-day extension for a partnership to make a GILTI high-tax exclusion election for three CFCs
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax…
120-day extension for a partnership to make a GILTI high-tax exclusion election for its CFC
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax…
120-day extension for a partnership to make a GILTI high-tax exclusion election for five CFCs
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax…
120-day extension for a partnership to make a GILTI high-tax exclusion election for five CFCs
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax…
Extension granted to make a section 338(g) election for a foreign purchaser's acquisition of a CFC
When one corporation buys all the stock of another in a "qualified stock purchase," it can make a section 338 election to treat the deal as if it had instead bought the target's assets, which resets…
Extension granted to make the 70/30 safe-harbor election for merger success-based fees
Fees paid to facilitate a merger or acquisition generally must be capitalized rather than deducted, and a fee that is contingent on the deal closing (a "success-based fee") is presumed to facilitate…
120-day extension to make a late estate-tax portability (DSUE) election
When someone dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the unused amount, called the deceased spousal unused exclusion (DSUE), but only…
75-day extension to make a late election waiving a consolidated group's NOL carryback
A corporate group that files a consolidated tax return had a consolidated net operating loss (CNOL) for one year. Normally a net operating loss can be carried back to earlier years, but a group can…
75-day extension to file a late section 336(e) election for an S corporation target
When a buyer acquires at least 80 percent of a corporation's stock, the parties can elect under IRC Section 336(e) to treat the stock sale as if it were a sale of the company's assets for tax…
120-day extension to make a late estate-tax portability (DSUE) election
When someone dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the unused amount, called the deceased spousal unused exclusion (DSUE), but only…
Consent to revoke a section 643(e)(3) election that failed because of the related-party loss rule
An estate had elected to treat a decedent's revocable trust as part of the estate (an IRC Section 645 election). During one year the trust distributed property to the decedent's surviving spouse,…
120-day extension to make a late estate-tax portability (DSUE) election
When someone dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the unused amount, called the deceased spousal unused exclusion (DSUE), but only…
Retiree gets more time to convert four years of ineligible Roth IRA contributions
A taxpayer contributed to a Roth IRA for four years, then learned from her daughter that her income was above the limit that lets a person fund a Roth, so those contributions were not allowed. By…
Married couple gets extra time to undo years of ineligible Roth IRA contributions
A married couple contributed to their Roth IRAs for eight years, but their income was too high to be eligible, so those contributions were improper. Their financial advisor never warned them about…
Estate gets more time to fix a botched QTIP marital-deduction election
A "QTIP" election under § 2056(b)(7) lets an estate claim the unlimited marital deduction for property left in trust for a surviving spouse, so no estate tax is due at the first spouse's death. Here…
Couple gets more time to elect corporate tax rates on foreign-corporation income after their accountant missed it
When a U.S. individual owns a share of a controlled foreign corporation, they can be taxed currently on that foreign income, and a § 962 election lets the individual instead be taxed at corporate…
Couple gets more time to elect corporate tax rates on foreign-corporation income after their accountant missed it
When a U.S. individual owns a share of a controlled foreign corporation, they can be taxed currently on that foreign income, and a § 962 election lets the individual instead be taxed at corporate…
Foreign subsidiary gets extra time to file a late "disregarded entity" election
Under the "check-the-box" rules, a business entity with a single owner can elect on Form 8832 to be disregarded for federal tax purposes, meaning it is treated as part of its owner rather than as a…
Foreign subsidiary gets extra time to file a late "disregarded entity" election
Under the "check-the-box" rules, a business entity with a single owner can elect on Form 8832 to be disregarded for federal tax purposes, meaning it is treated as part of its owner rather than as a…
Foreign subsidiary gets extra time to file a late "disregarded entity" election
Under the "check-the-box" rules, a business entity with a single owner can elect on Form 8832 to be disregarded for federal tax purposes, meaning it is treated as part of its owner rather than as a…
Estate gets extra time to make a portability election for the surviving spouse
When one spouse dies without using all of their federal estate-tax exemption, the leftover amount (the "DSUE" amount) can pass to the surviving spouse, but only if the executor makes a "portability"…
Extension of time for a corporate group to make a late section 59(e) election to amortize R&E expenses over 10 years
Companies that incur research and experimental (R&E) expenses can elect under section 59(e) to spread the deduction ratably over 10 years instead of taking it all at once, which can be useful for…
Extension of time for a life insurer that heads a consolidated group to file a late copy of its accounting-method-change form
A life insurance company that is the parent of a consolidated group filed an automatic accounting-method change with its tax return, attaching the original Form 3115 (Application for Change in…
Extension of time for a life insurer in a consolidated group to file a late copy of its accounting-method-change form
A life insurance company that is a member of a consolidated group filed an automatic accounting-method change with its tax return, attaching the original Form 3115 (Application for Change in…
Extension of time for a life insurance company to file a late copy of its accounting-method-change form
A life insurance company filed an automatic accounting-method change with its tax return, attaching the original Form 3115 (Application for Change in Accounting Method) to the return. Through…
Extension of time for a corporate group to make a late election to file a consolidated return
A group of affiliated corporations can elect to file a single consolidated federal income tax return, with a common parent, instead of separate returns. The election is made by timely filing…
Extension of time to file a late section 336(e) election treating an S corporation stock sale as an asset sale
When a buyer purchases all the stock of an S corporation, the parties can elect under section 336(e) to treat the stock sale as if the corporation had sold its assets, which often gives the buyer a…
Extension of time for an estate to make a portability election preserving the deceased spouse's unused exclusion
When a spouse dies without using all of their federal estate-tax exemption, the surviving spouse can claim the leftover (the "deceased spousal unused exclusion," or DSUE) only if the deceased…
Extension of time for an estate to make a portability election preserving the deceased spouse's unused exclusion
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…
Extension of time for an insurance company to file late copies of its accounting-method-change forms
An insurance company filed automatic accounting-method changes with its consolidated tax return, attaching the original Forms 3115 (Application for Change in Accounting Method) to the return.…
IRS grants a foreign subsidiary extra time to file a late "check-the-box" election to be a disregarded entity
A foreign subsidiary wholly owned by a parent company wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it is ignored as separate from its owner and its…
IRS grants a foreign subsidiary extra time to file a late "check-the-box" election to be a disregarded entity
A foreign subsidiary wholly owned by a parent company wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it is ignored as separate from its owner and its…
IRS grants an LLC late-election relief to be taxed as a corporation and then as an S corporation
A single-owner limited liability company (LLC) wanted to be taxed as an S corporation. That takes two steps: first the LLC must elect to be treated as a corporation (an association) by filing Form…
IRS lets a housing partnership amend Forms 8609 to fix inadvertent low-income housing credit election errors
A limited partnership owns a multi-building housing project that received low-income housing tax credits under section 42. To claim those credits, the owner files a Form 8609 for each building and…
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.