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 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…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a…
75-day extension to file a late Section 336(e) election statement for an S-corporation stock sale
Buyers acquired all the stock of an S corporation and wanted the deal treated as an asset purchase for tax purposes, which a Section 336(e) election allows for a "qualified stock disposition." That…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a…
120-day extension for an LLC to make a late Section 754 basis-adjustment election
A state LLC taxed as a partnership had two new members buy interests in the same year and meant to make a Section 754 election, which lets the partnership adjust the tax basis of its assets when…
IRS grants an estate 120 days to make a late portability election
When someone dies without using all of their federal estate-and-gift tax exclusion, a "portability" election lets the surviving spouse pick up the unused amount (the DSUE), but only if the deceased…
IRS grants late relief to file § 336(e) election statements for two S corporation stock sales
A buyer acquired the stock of two S corporations, and the parties wanted to treat those stock purchases as asset purchases for tax purposes, which a Section 336(e) election allows for a "qualified…
IRS grants a late § 168(h)(6)(F)(ii) election to avoid tax-exempt-use depreciation on affordable housing
A taxable corporation wholly owned by a Section 501(c)(3) charity invests, through partnerships, in affordable housing for low-income tenants. Because a tax-exempt parent controls it, the…
IRS grants an estate 120 days to make a late portability election
When someone dies without using all of their federal estate-and-gift tax exclusion, a "portability" election lets the surviving spouse pick up the unused amount (the DSUE), but only if the deceased…
IRS grants late relief for a book-conformity capitalization election after a missed COVID-era extension
A corporate parent that files a consolidated return wanted to make the election under Treas. Reg. Section 1.263(a)-3(n), which lets a business capitalize for tax purposes any repair and maintenance…
IRS grants a partnership 120 days to make a late § 754 election tied to an intended transfer
An LLC taxed as a partnership meant to make a Section 754 election when two members transferred part of their interests in a multi-step deal, and the deal documents said the parties intended that…
IRS grants late relief for a de minimis safe harbor election after a missed COVID-era extension
A corporate parent that files a consolidated return wanted to make the de minimis safe harbor election under Treas. Reg. Section 1.263(a)-1(f), which lets a business deduct rather than capitalize…
IRS grants a consolidated group late relief to file a Form 3115 after a missed COVID-era extension
A corporate parent that files a consolidated return wanted to change its accounting method under Section 451(b) by attaching Form 3115 to a timely filed return under the automatic-change procedures…
IRS grants 60 more days to file a late Form 3115 for a foreign subsidiary's accounting-method change
A consolidated group's parent wanted to change the functional currency of a controlled foreign corporation's foreign business unit, an accounting-method change made by attaching Form 3115 to a…
IRS grants a partnership 120 days to make a late § 754 basis-adjustment election
A partnership missed a Section 754 election and asked the IRS for permission to make it late. A Section 754 election lets a partnership adjust the tax basis of its property when a partner dies or a…
120-day extension for a partnership to make a late § 754 basis-adjustment election
A limited partnership wanted to make a § 754 election, which lets a partnership adjust the tax basis of its property when a partnership interest changes hands (here, when the sole beneficiary of a…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election, which is made on a timely filed estate tax…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election, which is made on a timely filed estate tax…
120-day extension for an LLC to file a late Form 8832 electing corporate (association) status
A single-member limited liability company wanted to be taxed as an association (that is, a corporation) for federal tax purposes as of a chosen effective date. Under the "check-the-box" rules, it…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election. That election is made on a timely filed…
Extension to file the original Form 3115 for an accounting-method change treated as timely
A corporate parent filing a consolidated return wanted to change how its group depreciates certain qualified improvement property under § 168, an automatic accounting-method change. Under the…
120-day extension for a foreign entity to file a late Form 8832 electing partnership status
A foreign business entity wanted to be treated as a partnership for U.S. federal tax purposes. Under the "check-the-box" rules, an eligible entity makes that choice by filing Form 8832, but this…
120-day extension to make a late estate-tax portability election
When someone dies, their estate can "port" (transfer) the deceased spouse's unused estate-tax exclusion to the surviving spouse, but only by filing a timely estate tax return (Form 706) that makes…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed…
IRS grants a REIT 90 days to make a late taxable-REIT-subsidiary election after a mix-up over who would file Form 8875
A real estate investment trust (REIT) and its wholly owned subsidiary asked the IRS for extra time to jointly elect, under Section 856(l), to treat the subsidiary as a "taxable REIT subsidiary"…
IRS grants an S corporation 120 days to make a late QSub election for its wholly owned subsidiary
An S corporation asked the IRS for extra time to elect to treat its wholly owned subsidiary as a qualified subchapter S subsidiary (QSub). A QSub election lets the parent treat the subsidiary as…
IRS grants a partnership 120 days to make a late Section 754 basis-adjustment election after a partner's death
A limited liability company taxed as a partnership asked the IRS for extra time to make a Section 754 election. That election lets a partnership adjust the tax basis of its property when a partner's…
Estate granted extra time to make the "portability" election for the surviving spouse
A surviving spouse can inherit the unused part of a deceased spouse's federal estate-tax exclusion (the "deceased spousal unused exclusion," or DSUE, amount), but only if the deceased spouse's…
Buyer gets extra time to make late Section 338(g) elections for acquired foreign subsidiaries
When a corporation buys the stock of a target company, a Section 338 election lets the buyer treat the stock purchase as if it were an asset purchase for tax purposes, which can change the tax basis…
Equipment-leasing partnership gets extra time to elect out of bonus depreciation after a software switch delayed its return
Businesses that buy qualifying property can take a large "bonus depreciation" deduction (100% first-year write-off) under Section 168(k), but they can also elect not to take it for a class of…
Estate gets more time to allocate the decedent's generation-skipping tax exemption after the executor missed it on Form 706
When someone dies leaving property to trusts that may benefit grandchildren or later generations, the executor can allocate the decedent's generation-skipping transfer (GST) tax exemption to those…
Estate granted extra time to make the "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
A surviving spouse can inherit the unused portion of a deceased spouse's federal estate-tax exclusion (the "deceased spousal unused exclusion," or DSUE, amount), but only if the deceased spouse's…
Estate gets extra time to make a "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can be transferred to their surviving spouse (the "deceased spousal unused exclusion," or DSUE, amount). This…
Late "check-the-box" election granted so a foreign limited company can be taxed as a partnership
A limited company formed under foreign law wanted to be treated as a partnership for U.S. tax purposes, which requires filing Form 8832 (the "check-the-box" election) by a deadline. The company…
Late "check-the-box" election granted so a foreign entity can be taxed as a partnership
A foreign business entity wanted to be treated as a partnership for U.S. tax purposes. To do that, it had to file Form 8832 (the "check-the-box" entity classification election) on time, but it…
Supplemental letter re-dating an earlier grant of extra time to make the success-based-fee safe harbor election
A taxpayer had earlier won an extension of time under Treasury Regulations §§ 301.9100-1 and 301.9100-3 to make the safe harbor election for success-based fees in Revenue Procedure 2011-29, which…
Extra time for a manufacturer to make the section 59(e) election to amortize research costs over 10 years
A vehicle and engine manufacturer that files a consolidated return meant to elect under section 59(e) to write off its research and experimental (R&E) costs ratably over 10 years instead of…
Extra time for a foreign entity to file a late check-the-box election to be disregarded, when the IRS had no record of its Form 8832
A foreign business entity, whose default U.S. tax classification was a corporation, wanted to be treated as a disregarded entity (ignored as separate from its owner) for federal tax purposes. Its…
Extra time to allocate a grantor's GST exemption to a trust after the attorney never filed the gift tax return
A grantor set up an irrevocable trust for a son and his descendants and intended the trust to be fully exempt from the generation-skipping transfer (GST) tax, meaning an inclusion ratio of zero. To…
Extra time for a foreign entity to file a late check-the-box election to be treated as a partnership
A foreign business entity meant to be treated as a partnership for U.S. federal tax purposes as of a chosen date, which requires filing Form 8832, the entity classification (check-the-box) election.…
Extra time for a foreign corporation to file a late check-the-box election to be disregarded, after new section 245A rules retroactively changed the tax of two earlier distributions
A foreign corporation (X) sat at the bottom of a chain owned by a U.S. consolidated group. X had made two distributions up to its foreign parent, and one of them generated gain under section 311(b)…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can be passed to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability"…
Extra time for a foreign entity to file a late check-the-box election to be treated as a disregarded entity
A foreign business entity was eligible to be treated as a disregarded entity (ignored as separate from its single owner) for U.S. federal tax purposes as of a chosen date, but it never filed the…
Extra time for a foreign entity to file a late check-the-box election to be treated as a disregarded entity
A foreign business entity was eligible to be treated as a disregarded entity (ignored as separate from its single owner) for U.S. federal tax purposes as of a chosen date, but it never filed the…
Extra time to file a late section 336(e) election so an S corporation stock sale can be treated as an asset sale
A section 336(e) election lets certain stock sales be treated, for tax purposes, as if the company sold its assets instead, which can give the buyer a stepped-up basis in the underlying assets. Here…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election,…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election,…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election,…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election,…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election,…
Extra time for a foreign entity to file a late check-the-box election to be disregarded, matching how its owner has reported all along
A foreign business entity was eligible to be treated as a disregarded entity (ignored as separate from its single owner) for U.S. federal tax purposes as of a chosen date. Its owner had in fact…
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.