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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60 days granted to make a late election letting a tax-exempt-controlled corporation use faster depreciation
A C corporation was owned by a parent partnership whose partners were more than half tax-exempt entities. That made the corporation a "tax-exempt controlled entity" under Section 168(h). Normally…
Late Form 8996 accepted, letting an LLC self-certify as a Qualified Opportunity Fund
Two investors deferred capital gains by putting the money into an LLC they intended to run as a Qualified Opportunity Fund (QOF), the vehicle that lets taxpayers defer and reduce tax on gains…
120 days granted to make a late Section 754 basis-adjustment election, via an amended partnership return
An LLC taxed as a partnership meant to make a Section 754 election, which lets a partnership adjust the tax basis of its property when interests change hands or property is distributed, but it…
120 days granted to make a late Section 754 basis-adjustment election, via an amended partnership return
An LLC taxed as a partnership meant to make a Section 754 election, which lets a partnership adjust the tax basis of its property when interests change hands or property is distributed, but it…
75 days granted to make a late Section 362(e)(2)(C) election in a built-in-loss property transfer
A taxpayer transferred property to a corporation in a transaction meant to qualify as a tax-free Section 351 exchange. The catch: the property's total tax basis was higher than its fair market…
75 days granted to make a late Section 362(e)(2)(C) election in a built-in-loss property transfer
A taxpayer transferred property to a corporation in a transaction meant to qualify as a tax-free Section 351 exchange. The property's total tax basis was higher than its fair market value, so there…
75 days granted to make a late Section 382 closing-of-the-books election after an ownership change
A corporation with tax losses went through an "ownership change" under Section 382, which limits how much pre-change loss the company can use to offset income earned after the change. In the year of…
75 days granted for a corporate group to make a late election to file a consolidated return
A parent company and its affiliated group of corporations wanted to file a single consolidated federal income tax return, with the parent as the common parent. A group makes that election, in…
LLC granted late relief to elect corporate status and be treated as an S corporation
An LLC intended to be taxed as an S corporation from a specific date but never filed the required elections. An LLC first has to be treated as a corporation (Form 8832) and then elect S corporation…
60 days granted to make a late Section 336(e) election treating an S corporation stock sale as an asset sale
Buyers purchased all the stock of an S corporation from its shareholder. The parties wanted the deal treated as if the corporation had sold its assets rather than as a stock sale, which can give the…
120 days granted for a single-member LLC to make a late election to be taxed as a corporation
A single-owner LLC wanted to be treated as a corporation for federal tax purposes rather than as a disregarded entity (the default for a one-owner LLC). To do that, it has to file Form 8832, the…
120 days granted to a surviving spouse's estate to make a late QTIP election on a marital trust
When a married person dies, property left to the surviving spouse in a qualifying marital trust can escape estate tax if the estate makes a "qualified terminable interest property" (QTIP) election…
120 days granted for an S corporation to make a late QSub election for a subsidiary
An S corporation that wholly owns another corporation can elect to treat that subsidiary as a "qualified subchapter S subsidiary" (QSub), which makes the subsidiary disappear for tax purposes so its…
120 days granted for a foreign unlimited liability company to make a late election to be taxed as a corporation
A business entity formed outside the United States can choose how it is treated for U.S. federal tax purposes by filing Form 8832, the entity classification election. Here, a foreign "unlimited…
120 days granted for an LLC to make a late election to be reclassified as a partnership after revoking its S election
An LLC had elected to be an S corporation, which under the classification rules also meant it was treated as a corporation for federal tax purposes. Later it revoked the S election and wanted to be…
9100-3 relief granting a late Form 1128 to adopt a 52-53 week taxable year after the advisor missed the deadline
To change or adopt a tax year, a taxpayer generally must file Form 1128 by the due date of the return for the first year affected. Here, a taxpayer wanted to adopt a 52-53 week fiscal year but its…
9100-3 relief, 120 days for a foreign eligible entity to file a late Form 8832 electing to be disregarded from its owner
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A single-owner foreign entity can elect to be "disregarded," meaning it is ignored as…
9100-3 relief, 120 days for a non-filing estate to make a late portability election so the surviving spouse can use the DSUE amount
When someone dies without using up their full estate/gift tax exclusion, the leftover ("deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if the estate…
9100-3 relief, 60 days to file a late Form 8996 to self-certify as a Qualified Opportunity Fund
A Qualified Opportunity Fund (QOF) is an investment vehicle that gets special tax benefits for putting money into designated low-income "opportunity zones." To become a QOF, an entity must…
9100-3 relief, 120 days for a foreign entity to file a late Form 8832 electing to be taxed as a corporation
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. Here, a foreign entity had been treated as a partnership but, after 100% of its interests…
9100-3 relief, 60 days for a late 168(h)(6)(F)(ii) election not to be treated as a tax-exempt controlled entity
When a tax-exempt organization owns property (directly or through certain entities), the depreciation rules are less favorable, using slower "alternative depreciation." A corporation that is at…
Partnership gets 60 more days to self-certify as a qualified opportunity fund
A partnership formed to invest in qualified opportunity zone property intended to elect qualified opportunity fund status. Its accountant knew of that intent but failed to advise the partnership to…
Foreign entity gets 120 days to file a late check-the-box election
A foreign entity intended to be treated as disregarded from its single owner for U.S. federal tax purposes but did not timely file Form 8832. It asked the IRS for an extension under Treasury…
Estate gets 120 days to make a late portability election
An estate was not otherwise required to file an estate tax return but needed Form 706 to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate did not…
Foreign entity gets 120 days to make a late disregarded-entity election
A foreign entity intended to be treated as disregarded from its owner for U.S. federal tax purposes but inadvertently failed to timely file Form 8832. It requested an extension under Treasury…
IRS grants an LLC more time to elect corporate tax classification
An LLC intended to be taxed as a corporation from the date it was formed but inadvertently failed to file Form 8832 on time. The entity asked for relief under Treasury Regulation Section 301.9100-3,…
IRS grants a late safe-harbor election for acquisition success fees
An S corporation incurred a success-based advisory fee through disregarded subsidiaries in a taxable business acquisition. Its original return preparer did not advise it to make the safe-harbor…
IRS grants a foreign entity extra time to make a late check-the-box election to be a disregarded entity
A foreign business entity wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it is ignored as separate from its single owner (its income flows directly to that…
IRS grants a partnership extra time to make a late § 754 basis-adjustment election
A limited partnership wanted to make a section 754 election, which lets a partnership adjust the tax basis of its property when a partner transfers an interest or receives a distribution. That…
IRS grants a corporate parent extra time to make a late election to file a consolidated return
The parent company of an affiliated group of corporations wanted the group to file a single consolidated federal income tax return, with the parent as the common parent, for a particular tax year.…
IRS grants a new corporate parent extra time to make a late consolidated-return election after an acquisition
A holding company (an LLC that elected to be taxed as a corporation), formed by private equity funds to buy a target corporation, acquired that target through its subsidiary. The target had been the…
IRS grants an estate extra time to make a late portability election under § 2010(c)(5)(A)
When someone dies, any unused portion of their federal estate-and-gift tax exclusion can be passed to their surviving spouse through a "portability" election. This is valuable because it lets the…
Late § 754 election allowed for a partnership after two partners died
A partnership missed the deadline to make a § 754 election and asked the IRS for more time. A § 754 election lets a partnership adjust the tax basis of its assets when a partner's interest changes…
Late § 754 election allowed for an LLC taxed as a partnership
An LLC taxed as a partnership meant to make a § 754 election but did not file it on time with its return. A § 754 election lets a partnership adjust the tax basis of its assets when interests change…
Late estate-tax portability election allowed for a surviving spouse
When a married person dies without using all of their federal estate-tax exemption, the leftover amount (the deceased spousal unused exclusion, or DSUE) can be passed to the surviving spouse, but…
Late estate-tax portability election allowed for a surviving spouse
A married person died leaving part of their federal estate-tax exemption unused. That leftover amount (the deceased spousal unused exclusion, or DSUE) can be transferred to the surviving spouse, but…
Late § 336(e) election allowed to treat an S-corp stock sale as an asset sale
When someone buys all the stock of an S corporation, the parties can elect under § 336(e) to treat the deal as if the company sold all its assets and liquidated, which usually gives the buyer a…
Late set-aside election allowed on an amended Form 8609 for the low-income housing credit
The low-income housing credit under § 42 rewards owners who rent a share of their units to lower-income tenants. To qualify, an owner must pick a "minimum set-aside" test on Form 8609, and once made…
Late check-the-box election allowed for a foreign entity to be disregarded
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A single-owner foreign entity can elect to be "disregarded," meaning it is ignored as a…
Late election allowed to apportion a consolidated § 382 limitation to departing members
When companies that had losses leave a consolidated group, the group's parent can elect under Treas. Reg. § 1.1502-95(c) to hand off part of the group's § 382 limitation (the annual cap on using…
Late check-the-box election allowed for a foreign entity to be disregarded
Under the "check-the-box" rules, an eligible business entity can pick how it is taxed by filing Form 8832. A single-owner foreign entity can elect to be "disregarded," meaning it is ignored as a…
Late Form 8996 accepted, allowing an LLC to self-certify as a qualified opportunity fund
A qualified opportunity fund (QOF) is an investment vehicle under § 1400Z-2 that lets investors defer capital gains by putting them into designated low-income "opportunity zones." To be a QOF, an…
Late Form 8996 accepted, allowing an LLC to self-certify as a qualified opportunity fund
A qualified opportunity fund (QOF) is an investment vehicle under § 1400Z-2 that lets investors defer capital gains by reinvesting them in designated low-income "opportunity zones." An entity…
Late check-the-box election allowed for a domestic LLC to be taxed as a corporation
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. By default a domestic LLC with two or more members is a partnership (or, with a single…
Late § 108(b)(5) election allowed to reduce depreciable-property basis first for cancelled debt
When a company's debt is forgiven, it normally has taxable cancellation-of-debt income, but an insolvent company can exclude that income under § 108 in exchange for cutting its tax attributes…
Late check-the-box election allowed for a foreign entity to be disregarded
Under the "check-the-box" rules, an eligible business entity can pick how it is taxed by filing Form 8832. A single-owner foreign entity can elect to be "disregarded," so it is ignored as a separate…
Late estate-tax portability election allowed for a surviving spouse
A married person died leaving part of their federal estate-tax exemption unused. That leftover amount (the deceased spousal unused exclusion, or DSUE) can pass to the surviving spouse, but only if…
Late Form 8996 accepted, allowing an LLC to self-certify as a qualified opportunity fund
A qualified opportunity fund (QOF) is an investment vehicle under § 1400Z-2 that lets investors defer capital gains by reinvesting them in designated low-income "opportunity zones." An entity…
Late Form 8996 accepted, allowing an LLC to self-certify as a qualified opportunity fund
A qualified opportunity fund (QOF) is an investment vehicle under § 1400Z-2 that lets investors defer capital gains by reinvesting them in designated low-income "opportunity zones." An entity…
Late check-the-box election allowed for two LLCs to be taxed as corporations
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. By default a domestic LLC with two or more members is a partnership (or, with one owner,…
Late estate-tax portability election allowed for a surviving spouse
A married person died leaving part of their federal estate-tax exemption unused. That leftover amount (the deceased spousal unused exclusion, or DSUE) can pass to the surviving spouse, but only if…
120-day extension for an LLC to file a late check-the-box election to be taxed as a corporation
A limited liability company wanted to be taxed as a corporation rather than under the default rules that treat an LLC as a partnership or a disregarded entity. To do that, it had to file Form 8832…
120-day extension for a partnership to make a late § 754 basis-adjustment election
An LLC taxed as a partnership wanted to make a § 754 election, which lets a partnership adjust the tax basis of its assets when a partner's interest changes hands or property is distributed, so the…
120-day extension for a partnership to make a late § 754 basis-adjustment election
An LLC taxed as a partnership wanted to make a § 754 election, which lets a partnership adjust the tax basis of its assets when a partner's interest changes hands, so a buying partner's inside basis…
60-day extension to file a missing § 174 R&E method-change statement with an amended return
A corporate group that files a consolidated return had to change its accounting method to comply with § 174 as amended by the 2017 Tax Cuts and Jobs Act, which requires research or experimental…
Late S-corp election relief plus 9100 extension for a PLLC's corporate-classification election
A professional LLC intended to be taxed as an S corporation from the day it was formed. To get there, an LLC normally must both elect to be classified as a corporation (via Form 8832) and elect…
120-day extension for a foreign entity to file a late check-the-box election to be disregarded
A foreign business entity wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it is ignored as separate from its single owner (so the owner reports the entity's income…
120-day extension for a foreign entity to file a late check-the-box election to be disregarded
A foreign business entity wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it is ignored as separate from its single owner (so the owner reports the entity's income…
120-day extension for a foreign entity to file a late check-the-box election to be disregarded
A foreign business entity wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it is ignored as separate from its single owner (so the owner reports the entity's income…
Late S-corp election relief plus 9100 extension for an LLC's corporate-classification election
A state LLC intended to be taxed as an S corporation from a certain date. To get there, an LLC normally must both elect to be classified as a corporation (via Form 8832) and elect S-corporation…
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.