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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Estate receives 120 days to make a late portability election for unused estate tax exclusion
An estate that was not otherwise required to file Form 706 missed the deadline to elect portability of the decedent's unused estate tax exclusion to the surviving spouse. It requested discretionary…
Purchaser receives 75 days to file late Section 338 elections for foreign targets
A U.S. corporation acquired all the stock of a foreign target and treated the target's foreign affiliates as deemed acquired. The purchaser intended to make Section 338(g) elections so the stock…
S corporation parties receive 75 days to file a late Section 336(e) election statement
A purchaser acquired all the stock of an S corporation from its shareholders in a transaction represented to be a qualified stock disposition. The parties intended to make a Section 336(e) election…
Estate receives 120 days to make a late QTIP election for a marital trust
A joint living trust divided at the decedent's death into a survivor's trust, an exemption trust, and a marital trust. The marital trust required all net income to be paid to the surviving spouse…
Estate receives 120 days to make a late portability election for unused estate tax exclusion
An estate that was not otherwise required to file Form 706 failed to timely elect portability of the decedent's unused estate tax exclusion to the surviving spouse. It requested an extension under…
Grantor receives 120 days to elect out of automatic GST allocations to a GRAT
A grantor created and funded a grantor retained annuity trust for the grantor's spouse and two children. The trust had generation-skipping transfer tax potential, and its estate tax inclusion period…
Spouses receive 120 days to elect out of automatic GST allocations for four GRAT transfers
A husband created four grantor retained annuity trusts whose remainder interests passed to continuing trusts with generation-skipping transfer tax potential. The couple's accountant and…
Donor's estate and spouse receive 120 days to allocate GST exemption to a charitable remainder trust
A donor created a charitable remainder unitrust that paid a lifetime unitrust amount to a grandchild and then passed the remainder to charity. The donor and spouse elected to split the gift, but…
Foreign entity receives 120 days to elect partnership classification on Form 8832
A foreign entity with multiple limited-liability owners intended to be treated as a partnership for U.S. federal tax purposes from its formation date. Because all owners had limited liability, the…
Estate receives 120 days to make a late portability election for unused estate tax exclusion
An estate that was not otherwise required to file Form 706 missed the deadline to elect portability of the decedent's unused estate tax exclusion to the surviving spouse. It requested discretionary…
Entity receives 120 days for a late classification election, but the ruling states conflicting classifications
A domestic limited liability company intended to elect association status taxable as a corporation from its initial effective date. It later filed Form 8832 with a later effective date and then…
S corporation parties receive extra time to file a Section 336(e) election statement
A purchaser acquired all the stock of an S corporation from its shareholders in a transaction represented to be a qualified stock disposition. The parties intended to make a Section 336(e) election…
Foreign entity receives 120 days to make a late disregarded-entity election
A foreign entity with one owner intended to be treated as disregarded for U.S. federal tax purposes from the date it incorporated, but it did not timely file Form 8832. Its owner consistently…
Affiliated group receives 60 days to elect out of bonus depreciation
An affiliated corporate group intended to elect out of the Section 168(k) additional first-year depreciation deduction for every class of qualified property it placed in service during a taxable…
Corporation receives 60 days to make a late success-based fee safe-harbor election
A corporation paid a success-based advisory fee when it acquired the remaining stock of two target companies. It deducted the full fee on its return without making the Revenue Procedure 2011-29…
Foreign entity receives 120 days to file a late disregarded-entity election
A foreign limited company eligible to choose its U.S. federal tax classification inadvertently failed to file Form 8832 on time to be treated as a disregarded entity from its intended date. It…
IRS grants extra time for Section 338(g) and QSub elections
An LLC taxed as an S corporation acquired all the stock of a target in a qualified stock purchase. It intended to make a Section 338(g) election for the acquisition and a qualified subchapter S…
IRS grants foreign purchaser more time for Section 338(g) elections
A foreign purchaser acquired all the stock of a foreign target, with deemed acquisitions of several foreign target affiliates. The purchaser represented that the transaction was a qualified stock…
IRS permits foreign entity to change its tax classification early
A foreign entity had previously received relief to elect disregarded-entity status and later wanted to be taxed as a corporation before the usual 60-month waiting period ended. It asked the IRS for…
IRS grants foreign entity more time to elect partnership status
A foreign entity with owners having limited liability intended to be treated as a partnership for federal tax purposes from its formation date. It failed to file Form 8832 on time because of…
IRS grants foreign entity late disregarded-entity election
A foreign eligible entity intended to be classified as a disregarded entity when its federal tax classification first became relevant. It did not file Form 8832 by the deadline and requested…
IRS allows late disregarded-entity election after inadvertent filing failure
A foreign limited company intended to be treated as a disregarded entity for federal tax purposes but inadvertently failed to file Form 8832 on time. It represented that the request did not involve…
IRS grants foreign company late disregarded-entity election
A foreign limited company intended to elect disregarded-entity treatment for federal tax purposes but inadvertently missed the Form 8832 deadline. It represented that it acted reasonably and in good…
IRS grants more time for Section 336(e) election statement
A partnership acquired all the stock of an S corporation from its shareholders in a transaction represented to be a qualified stock disposition. The parties intended to make a Section 336(e)…
IRS grants late affiliated-group election for personal service corporations
A medical-services group restructured under a new corporate parent and continued using the cash method based on qualified personal service corporation treatment. The parent intended to elect under…
IRS grants foreign entity late disregarded-entity election
A foreign parent transferred ownership of a foreign entity through a restructuring that ultimately placed the entity under a newly formed U.S. corporation. On the relevant date, the entity was a…
IRS grants foreign entity late partnership election
A foreign eligible entity became owned by two foreign entities with limited liability before its ownership was transferred directly and indirectly under a newly formed U.S. corporation. Its default…
IRS grants partnership late Section 754 election
A partnership failed to make a timely Section 754 election for the year in which a partner died. It represented that the failure was inadvertent, that it acted reasonably and in good faith, and that…
IRS grants converted LLC late Section 754 election
A general partnership converted into an LLC that continued to be treated as a partnership for federal tax purposes. After a partner died, the company timely filed its return but inadvertently…
IRS permits converted partnership's late Section 754 election
A general partnership converted to an LLC while remaining a partnership for federal tax purposes. After a partner died, the company timely filed its return but inadvertently failed to include a…
IRS gives limited partnership more time for Section 754 election
A limited partnership timely filed its return for the year a partner died but inadvertently omitted a valid Section 754 election. The partnership represented that it acted reasonably and in good…
IRS grants late corporate classification and S election
A domestic LLC intended to be an S corporation from a specified effective date but failed to file Form 2553 properly and on time. It nevertheless filed returns consistently with S corporation…
IRS grants foreign entity late disregarded classification
A foreign eligible entity intended to be disregarded as separate from its owner for federal tax purposes but inadvertently missed the Form 8832 deadline. It represented that it acted reasonably and…
IRS grants domestic entity late corporate classification election
A domestic single-owner eligible entity wanted to be classified as an association taxable as a corporation rather than use its default disregarded-entity status. It failed to file Form 8832 by the…
IRS accepts late branch-profits-tax assessment consent
A foreign corporation indirectly participated in a U.S. trade or business through a partnership, then its U.S. business assets were sold and its shareholder adopted an irrevocable liquidation…
IRS accepts late taxable REIT subsidiary election
A real estate investment trust and an indirectly owned subsidiary intended the subsidiary to be a taxable REIT subsidiary effective when its corporate tax classification began. They missed the Form…
Partnership receives 120 days to make late Section 754 election
A limited liability company taxed as a partnership timely filed its return for a year in which partnership interests were transferred. It inadvertently omitted the Section 754 election that would…
Partnership receives conditional late Section 754 election relief
A limited partnership intended to make a Section 754 election but inadvertently omitted it from its timely filed return. It represented that it acted reasonably and in good faith and that relief…
Corporation receives 60 days for late success-fee safe-harbor election
A corporation incurred success-based transaction fees when its parent was acquired and the corporation moved into the acquirer's consolidated group. Its tax adviser prepared two short-period…
IRS accepts late taxable REIT subsidiary election
A real estate investment trust and an indirectly owned subsidiary intended the subsidiary to be a taxable REIT subsidiary from its formation date. They missed the Form 8875 deadline because the…
Foreign entity receives late partnership-classification election
A foreign limited liability company formed as a joint venture intended to be treated as a foreign partnership for U.S. tax purposes. Because both members had limited liability, the default…
Merged corporation receives late success-fee safe-harbor election
A corporation merged into a related company and needed to file a final short-period return. It intended to extend that return but failed to file Form 7004 before the deadline, so the return could no…
IRS grants more time for a real-property business election
A foreign limited liability company treated as a partnership wanted to elect out of the Section 163(j) business-interest limit for its qualifying real-property trades or businesses. Its tax adviser…
IRS grants late disregarded-entity election relief
A parent company wholly owned a foreign eligible entity and intended to classify it as disregarded for federal tax purposes. Form 8832 was not filed on time because of inadvertence, although all…
IRS grants late IC-DISC election relief
A domestic corporation was formed to operate as an interest charge domestic international sales corporation, or IC-DISC, and immediately conducted its affairs as though the election were effective.…
IRS grants 45 days to file a missed LIFO election
An S corporation intended to adopt the last-in-first-out inventory method for newly acquired inventory and relied on its accounting firm to file Form 970. The firm did not prepare or file the form,…
Partnership receives more time for real property business election
A foreign limited liability company treated as a partnership wanted to elect out of the Section 163(j) business interest limitation for its qualifying real property trades or businesses. Its tax…
Partnership receives more time for success-based fee election
A partnership paid a fee contingent on completing a merger transaction. Its accounting firm prepared the return using the Revenue Procedure 2011-29 safe harbor, deducting 70 percent of the fee and…
Fund receives relief for two elections on a late-filed return
A regulated investment company prepared a return containing two elections: one to treat certain later distributions as paid during the prior tax year, and another to accrue market discount using a…
Fund receives relief for three elections on a late-filed return
A fund prepared its first regulated investment company return with three elections: to be treated as a RIC, to treat certain later distributions as paid during the prior tax year, and to accrue…
Acquirer receives more time for success-based fee election
A corporation paid a fee contingent on completing an acquisition treated as a statutory merger. Its advisers prepared the Revenue Procedure 2011-29 safe harbor statement, and the filed return used…
IRS excuses a late Qualified Opportunity Fund self-certification
A limited liability company was formed to operate as a Qualified Opportunity Fund and invested in a business expected to qualify as a qualified opportunity zone business. Its manager hired…
IRS allows correction of a taxable REIT subsidiary election date
A real estate investment trust acquired an indirect interest in a corporation and intended that corporation to become its taxable REIT subsidiary on the acquisition date. The law firm filing their…
IRS denies a late election that would reverse a recent entity classification change
A foreign eligible entity was originally classified as a corporation by default. After a domestic partnership acquired an interest, the entity elected partnership status and later sought permission…
IRS grants 90 days to file a late IC-DISC election
A newly formed corporation intended to elect interest charge domestic international sales corporation status and receive export commissions from related operating entities. Its owners and advisers…
IRS grants 90 days to make a late consolidated-return election
A domestic parent corporation and its affiliated group intended to elect to file a consolidated federal income tax return but did not file a valid consolidated return by the deadline. The parent…
Foreign entity gets 120 days to file a late disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner for U.S. federal tax purposes but inadvertently failed to file Form 8832 with the intended effective date. The IRS…
Property owner gets 120 days to make a late rehabilitation-credit election
A property owner rehabilitated a building and leased it to a tenant under a structure intended to pass the rehabilitation credit to the tenant. The owner agreed to elect under Section 50(d)(5) and…
Oil and gas group gets 120 days to elect five-year IDC amortization
An affiliated oil and gas group incurred substantial intangible drilling and development costs and intended to elect to deduct a specified portion ratably over 60 months under Section 59(e). Its…
Consolidated group gets 75 days to make a late unified-loss election
A consolidated group's subsidiary sold all the stock of its own subsidiary at a loss, ending the sold corporation's affiliation with the group. The parent intended to elect under the unified loss…
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.