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 lets a taxpayer revoke and re-make its section 59(e) elections after a rare natural event caused it to miss drilling and mining costs
An affiliated group of corporations asked the IRS for two things: permission to revoke its existing tax elections under section 59(e) and extra time to make fresh ones. Section 59(e) lets a taxpayer…
IRS grants late-election relief to file a forgotten Rev. Proc. 2011-29 success-based-fee safe-harbor statement
When a company is bought or sold, it often pays advisers "success-based" fees that are owed only if the deal closes. Tax rules presume those fees must be capitalized rather than deducted, but…
Buyer and sellers get more time to make a late section 338(h)(10) election to treat an S corporation stock purchase as an asset sale
When a corporation buys the stock of an S corporation in a qualified stock purchase, the buyer and the selling shareholders can jointly elect under section 338(h)(10) to treat the deal as if the…
Bond issuer gets more time to file the carryforward election for unused private-activity-bond volume cap
States and their agencies get a yearly cap on how much tax-exempt private activity bonds they can issue. If an issuer does not use all of its allocation, it can "carry forward" the unused amount for…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Company gets more time to make the identification needed to integrate convertible notes with a hedge under Reg. § 1.1275-6
A corporation issued convertible notes and, at the same time, bought call options on its own stock to hedge the notes' conversion feature. Treasury Regulation § 1.1275-6 lets a taxpayer treat a…
Company gets more time to make the identification needed to integrate convertible notes with a hedge under Reg. § 1.1275-6
A corporation issued convertible notes and, at the same time, bought call options on its own stock to hedge the notes' conversion feature. Treasury Regulation § 1.1275-6 lets a taxpayer treat a…
Real estate investor gets more time to elect to treat all rental properties as one activity under section 469(c)(7)
Rental real estate is normally treated as a passive activity, but a qualifying taxpayer in a real property business can elect under section 469(c)(7) to treat all of their rental real estate…
Estate gets more time to make a missed QTIP marital-deduction election after the preparer put the property on the wrong schedule
When a person dies, property left in trust for a surviving spouse can qualify for the unlimited estate-tax marital deduction only if the estate makes a "QTIP" election under section 2056(b)(7) on…
IRS denies extra time to file late Forms 3115 for an unauthorized accounting-method change
An S corporation that runs a production company switched from the cash method to an accrual method of accounting without filing the two Forms 3115 needed to obtain the Commissioner's consent, and it…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Late "eligible acquisition transaction" election allowed so a partnership can recognize its full section 481(a) adjustment in the sale year
A health-care LLC taxed as a partnership sold part of its business and, by contract, changed from the cash method to an accrual method of accounting and agreed to recognize its entire section 481(a)…
Late "portability" election allowed so a widow(er) can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Corporation granted more time to make a late success-based-fee safe-harbor election
A corporation got more time to make a "success-based fee" safe-harbor election after its preparer left the required statement off the return. When a company pays fees that are contingent on closing…
Estate granted more time to make a late portability election for a surviving spouse
An estate whose value did not require it to file a federal estate tax return missed the deadline to make a "portability" election, and the IRS granted it more time. Portability lets a surviving…
Estate granted more time to make a late portability election for a surviving spouse
An estate whose value did not require it to file a federal estate tax return missed the deadline to make a "portability" election, and the IRS granted it more time. Portability lets a surviving…
Partnership granted more time to make a late section 754 basis-adjustment election
A limited partnership got more time to make a section 754 election after its tax preparer inadvertently missed the deadline. A section 754 election lets a partnership adjust the tax basis of its…
Estate granted more time to make a late portability election for a surviving spouse
An estate whose value did not require it to file a federal estate tax return missed the deadline to make a "portability" election, and the IRS granted it more time. Portability lets a surviving…
Partnership granted extra time to file the duplicate copy of its Form 3115 for a depreciation accounting-method change
To change an accounting method under the automatic-consent procedures, a taxpayer must file Form 3115 twice: attach the original to the timely filed tax return, and separately file a duplicate copy…
Buyer and sellers of an S corporation get extra time to make a late Section 338(h)(10) election treating the stock purchase as an asset sale
A § 338(h)(10) election lets the buyer and sellers of a corporation jointly treat a stock purchase as if the target had sold all its assets and liquidated, which often gives the buyer a stepped-up…
Foreign entity granted extra time to make a late check-the-box election to be a disregarded entity
Under the "check-the-box" rules, a single-owner eligible entity can file Form 8832 to elect to be disregarded (treated as part of its owner) instead of being taxed as a corporation. Here a foreign…
Late portability election granted so a surviving spouse's estate can use the first decedent's unused estate tax exclusion
Portability lets a surviving spouse add their late spouse's unused estate tax exclusion (the DSUE amount) to their own, but only if the deceased spouse's estate makes the election on a timely filed…
Late portability election granted so a surviving spouse can use the decedent's unused estate tax exclusion
Portability lets a surviving spouse add their late spouse's unused estate tax exclusion (the DSUE amount) to their own, but only if the deceased spouse's estate makes the election on a timely filed…
Late portability election granted so a surviving spouse can use the decedent's unused estate tax exclusion
Portability lets a surviving spouse add their late spouse's unused estate tax exclusion (the DSUE amount) to their own, but only if the deceased spouse's estate makes the election on a timely filed…
Late portability election granted so a surviving spouse can use the decedent's unused estate tax exclusion
Portability lets a surviving spouse add their late spouse's unused estate tax exclusion (the DSUE amount) to their own, but only if the deceased spouse's estate makes the election on a timely filed…
Estate granted extra time to elect out of automatic GST-exemption allocation for 2010 gifts to grandchildren's trusts
When someone makes a "direct skip" gift (for example, to a grandchild or a trust for grandchildren), the tax law automatically uses up part of the giver's generation-skipping transfer (GST) tax…
Foreign entity granted extra time to make a late check-the-box election to be a disregarded entity
Under the "check-the-box" rules, a single-owner eligible entity can file Form 8832 to elect to be disregarded (treated as part of its owner) instead of being taxed as a corporation. Here a foreign…
Foreign entity granted extra time to make a late check-the-box election to be a disregarded entity
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832: a single-owner entity can elect to be disregarded (treated as part of its owner) rather…
Late portability election granted so a surviving spouse can use the decedent's unused estate tax exclusion
Portability lets a surviving spouse add their late spouse's unused estate tax exclusion (the DSUE amount) to their own, but only if the deceased spouse's estate makes the election on a timely filed…
Buyer and seller of an S corporation get extra time to make a late Section 336(e) election treating the stock sale as an asset sale
A § 336(e) election lets the parties to certain stock sales treat the deal as if the company had sold its assets instead of its stock, which can give the buyer a stepped-up basis in the underlying…
Partnership granted extra time to make a late Section 754 basis-adjustment election after a partner's death
When a partner dies (or a partnership interest otherwise transfers), a partnership can make a § 754 election to adjust the basis of its assets so the new owner's inside basis matches what they…
Late portability election granted so a surviving spouse can use the decedent's unused estate tax exclusion
When someone dies, their estate can elect "portability," which lets the surviving spouse add the deceased spouse's unused estate tax exclusion (the DSUE amount) to their own. That election is made…
IRS grants extra time to file the duplicate copy of a Form 3115 accounting-method change
To change an accounting method under the IRS automatic-consent procedures, a taxpayer must file Form 3115 twice: the original with its tax return, and a duplicate copy with the IRS office in Ogden,…
IRS grants extra time for a corporate group to make a late election to file a consolidated return
An affiliated group of corporations can elect to file a single consolidated federal income tax return, but the election must be made by filing that consolidated return by the due date (including…
IRS grants extra time for a new consolidated group to elect to waive the loss-carryback period to its former parent's group
When companies leave one consolidated tax group and form or join another, their later net operating losses could normally be carried back to years when they belonged to the old group. A regulation…
IRS grants extra time to file the statement waiving family attribution so a stock redemption qualifies as a sale
When a corporation buys back (redeems) all of a shareholder's stock, the shareholder generally gets favorable sale-or-exchange treatment only if their interest is completely terminated. But tax…
IRS grants a partnership extra time to make a late Section 754 basis-adjustment election
A Section 754 election lets a partnership adjust the tax basis of its property when it distributes property or when a partnership interest is transferred, so a partner's inside basis better reflects…
IRS grants a late estate to make a portability election to preserve a deceased spouse's unused estate-tax exclusion
"Portability" lets a surviving spouse use the unused portion of a deceased spouse's estate-tax exclusion (the DSUE amount), but only if the deceased spouse's estate makes the election on a timely…
IRS grants a lower-tier partnership extra time to make a late Section 754 basis-adjustment election
A Section 754 election lets a partnership adjust the tax basis of its property when a partner's interest transfers (including at a partner's death), so the new owner's inside basis matches what they…
IRS grants extra time for an LLC to file a late election to be taxed as a partnership instead of an S corporation
An LLC first elected to be taxed as an S corporation, effective its date of formation, then was advised to be a partnership instead. It tried to change its classification but, through inadvertence,…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
An LLC gets 120 extra days to make a late "check-the-box" election to be disregarded
A single-member limited liability company had filed a valid "check-the-box" election (Form 8832) to be taxed as a corporation, effective on its formation date. Its sole owner later decided the…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership…
A partnership gets 120 extra days to make a late § 754 basis-adjustment election
A partner in an upper-tier partnership died, and that partner's interest passed to his estate. A § 754 election lets a partnership adjust the inside basis of its assets when a partnership interest…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That…
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.