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 REIT that botched a dividend-carryback election gets extra time to file deficiency-dividend forms and fix its distribution shortfall
A real estate investment trust (REIT) must distribute at least 90% of its taxable income each year to keep its favorable tax status. This REIT expected an unusually large gain and planned to use a…
A housing bond issuer gets its late-filed carryforward election for unused private-activity bond volume cap treated as timely
States and local authorities get an annual "volume cap" limiting how much tax-exempt private-activity bond financing they can issue. If an authority does not use all of its cap in a year, it can…
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,…
Late relief to revoke a 501(h) lobbying election, effective retroactively
A public charity had earlier filed Form 5768 to make a section 501(h) election, which swaps the vague "no substantial part" limit on lobbying for a dollar-based expenditure test. It later decided…
Late relief to make the Rev. Proc. 2011-29 safe-harbor election for success-based fees
When a company pays advisors fees that are contingent on a deal closing (success-based fees), the tax rules presume those fees must be capitalized rather than deducted, unless the taxpayer documents…
Late relief to make a § 59(e) election to amortize R&E costs over 10 years
Section 59(e) lets a taxpayer choose to spread certain deductions, including research or experimental (R&E) costs otherwise deductible under § 174(a), ratably over 10 years instead of all at once.…
Late relief to make the Rev. Proc. 2011-29 success-based fee election omitted from a timely return
Success-based fees (advisor fees contingent on a deal closing) are presumed to be non-deductible capital costs unless the taxpayer documents otherwise, but Rev. Proc. 2011-29 offers a safe harbor:…
Late relief for an estate to make a portability election for the unused estate tax exclusion
When someone dies, any unused portion of their federal estate tax exclusion can be passed to a surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election.…
Late relief to make a taxable REIT subsidiary election after a Form 8875 signature was missing
A real estate investment trust (REIT) and a related corporation can jointly elect to treat the corporation as a "taxable REIT subsidiary" (TRS) under § 856(l), which lets the subsidiary run active…
Late relief to make a taxable REIT subsidiary election after a Form 8875 signature was missing
A real estate investment trust (REIT) and a related corporation can jointly elect to treat the corporation as a "taxable REIT subsidiary" (TRS) under § 856(l), which lets the subsidiary run active…
Late relief to make a taxable REIT subsidiary election after a Form 8875 signature was missing
A real estate investment trust (REIT) and a related corporation can jointly elect to treat the corporation as a "taxable REIT subsidiary" (TRS) under § 856(l), which lets the subsidiary run active…
Late relief to make a taxable REIT subsidiary election after a Form 8875 signature was missing
A real estate investment trust (REIT) and a related corporation can jointly elect to treat the corporation as a "taxable REIT subsidiary" (TRS) under § 856(l), which lets the subsidiary run active…
Late relief to make a taxable REIT subsidiary election after a Form 8875 signature was missing
A real estate investment trust (REIT) and a related corporation can jointly elect to treat the corporation as a "taxable REIT subsidiary" (TRS) under § 856(l), which lets the subsidiary run active…
Late relief to elect out of the automatic allocation of GST exemption to a trust transfer
The generation-skipping transfer (GST) tax comes with a lifetime exemption, and to keep taxpayers from accidentally wasting it, the law automatically allocates GST exemption to certain "indirect…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status after a missing signature
A real estate investment trust (REIT) and one of its corporate subsidiaries wanted to jointly elect, on Form 8875, to treat the subsidiary as a taxable REIT subsidiary (TRS). A TRS election lets a…
Extra time granted to elect taxable-REIT-subsidiary status for two subsidiaries after a missing signature
A real estate investment trust (REIT) wanted to jointly elect, on Form 8875, to treat two of its corporate subsidiaries as taxable REIT subsidiaries (TRSs). A TRS election lets a REIT run activities…
Extra time granted to elect taxable-REIT-subsidiary status for two subsidiaries after a missing signature
A real estate investment trust (REIT) wanted to jointly elect, on Form 8875, to treat two of its corporate subsidiaries as taxable REIT subsidiaries (TRSs). A TRS election lets a REIT run activities…
Extra time granted to elect taxable-REIT-subsidiary status for two subsidiaries after a missing signature
A real estate investment trust (REIT) wanted to jointly elect, on Form 8875, to treat two of its corporate subsidiaries as taxable REIT subsidiaries (TRSs). A TRS election lets a REIT run activities…
Extra time granted to elect foreign-partnership treatment for a joint-venture subsidiary
A U.S. partnership formed a foreign limited liability company as a joint venture with another party. Because every member of that foreign company had limited liability, the "check-the-box" default…
Estate gets more time to make a portability election for the surviving spouse
When one spouse dies without using all of their federal estate-and-gift tax exemption, the estate can make a "portability" election that lets the surviving spouse use the leftover amount, called the…
Estate gets more time to make a portability election for the surviving spouse
When one spouse dies without using all of their federal estate-and-gift tax exemption, the estate can make a "portability" election that lets the surviving spouse use the leftover amount, called the…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the…
Late section 362(e)(2)(C) basis-election statement allowed under 9100 relief
When property is transferred to a corporation in a tax-free § 351 exchange and the property's tax basis is higher than its value, § 362(e)(2) normally forces the receiving corporation to reduce its…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the…
Late section 853 foreign-tax pass-through election by a liquidated fund allowed under 9100 relief
A mutual fund (a regulated investment company, or RIC) that holds mostly foreign stocks can elect under § 853 to pass the foreign taxes it pays through to its shareholders, who then claim the…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the…
Late check-the-box election to be a disregarded entity allowed under 9100 relief
A foreign business entity with a single owner can choose, using a "check-the-box" election on Form 8832, to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the…
Late reverse-QTIP election allowed so the deceased's GST exemption can shelter the marital trust
When a marital trust qualifies for the estate-tax marital deduction under the QTIP rules, the surviving spouse (not the deceased) would normally be treated as the "transferor" for…
Late QDOT citizenship notice (Form 706-QDT) allowed so the trust escapes the section 2056A estate tax
When a U.S. decedent's surviving spouse is not a U.S. citizen, property qualifies for the estate-tax marital deduction only if it passes to a qualified domestic trust (QDOT), and distributions of…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the…
Late RIC (section 851(b)) and foreign-tax pass-through (section 853) elections allowed under 9100 relief
A new fund intended to elect to be taxed as a regulated investment company (RIC) under § 851(b) for its first year, and also to elect under § 853 to pass the foreign taxes it paid through to its…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the…
Late section 42(f)(1) election to defer the low-income-housing credit period allowed under 9100 relief
The low-income housing credit under § 42 is claimed over a 10-year "credit period" that starts the year a building is placed in service, unless the owner makes an irrevocable § 42(f)(1) election to…
Late check-the-box election to be a disregarded entity allowed under 9100 relief
A foreign business entity with a single owner can choose, using a "check-the-box" election on Form 8832, to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to…
Late check-the-box elections for two foreign entities to be disregarded allowed under 9100 relief
A foreign business entity with a single owner can use a "check-the-box" election on Form 8832 to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to the owner)…
Late safe-harbor election for success-based deal fees allowed under 9100 relief
When a company buys a business, advisory fees that are payable only if the deal closes ("success-based fees") are presumed to be a cost of the acquisition and must be capitalized rather than…
Late identification for integrating convertible notes with a hedge allowed under 9100 relief
Tax rules let a company combine ("integrate") a qualifying debt instrument with a hedge so the pair is taxed as if it were a single fixed-rate note, but only if the company records and identifies…
Late portability election for a deceased spouse's unused exclusion allowed under 9100 relief
When someone dies without using all of their federal estate-tax exclusion, the unused portion (the "deceased spousal unused exclusion," or DSUE amount) can be passed to the surviving spouse, but…
Late election to file a consolidated return allowed under 9100 relief
A group of affiliated corporations can choose to file a single consolidated federal income tax return under a common parent instead of separate returns. That election is made by timely filing the…
Late portability election for a deceased spouse's unused exclusion allowed under 9100 relief
When someone dies without using all of their federal estate-tax exclusion, the unused portion (the "deceased spousal unused exclusion," or DSUE amount) can be passed to the surviving spouse, but…
Late consent-dividend election for a REIT allowed under 9100 relief
A corporation (here a real estate investment trust, or REIT) can claim a deduction for "dividends paid" that includes "consent dividends," which are hypothetical dividends a shareholder agrees to…
Late section 754 basis-adjustment election allowed under 9100 relief
A partnership can make a "§ 754 election" so that, when it distributes property or a partner's interest changes hands, it adjusts the tax basis of its assets (under §§ 734(b) and 743(b)) to match…
Late check-the-box election for a foreign eligible entity allowed under 9100 relief
A foreign business entity that is eligible can use a "check-the-box" election on Form 8832 to choose how it is classified for U.S. tax purposes (as a corporation, a partnership, or a disregarded…
Late corporate-classification and S corporation elections allowed under 9100 relief
A limited liability company that wants to be taxed as an S corporation has to clear two hurdles: it must be treated as a corporation (which an LLC can achieve by filing Form 8832, or automatically…
Late check-the-box election to be a disregarded entity allowed under 9100 relief
A foreign business entity with a single owner can use a "check-the-box" election on Form 8832 to be treated as a disregarded entity (ignored for U.S. tax, so its income flows straight to the owner)…
9100 relief lets a qualified opportunity fund self-certify late on Form 8996 after its preparer wrongly told it not to file
A limited liability company set up as a Qualified Opportunity Fund (QOF) missed the deadline to self-certify by filing Form 8996 with its tax return. It had hired a tax firm to prepare the return,…
9100 relief to make a late section 336(e) election and a late S corporation election after a stock sale
When buyers purchased all the stock of an S corporation, the parties intended to make two tax elections but missed the deadlines. The first, a section 336(e) election, lets a "qualified stock…
9100 relief to file a late section 336(e) election statement after an S corporation stock sale
Buyers acquired more than 80% of the stock of an S corporation from its sellers. The parties intended for the stock sale to be treated as an asset sale by making a section 336(e) election, which…
9100 relief to file a late Form 8832 electing to be taxed as a corporation
A limited company that is an "eligible entity" under the check-the-box rules wanted to be classified as an association taxable as a corporation for federal tax purposes, but through inadvertence it…
9100 relief to make a late portability election so a surviving spouse can use the DSUE amount
When one spouse dies without using all of their federal estate tax exclusion, the unused portion (the "deceased spousal unused exclusion," or DSUE) can pass to the surviving spouse, but only if the…
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.