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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Modified trust cannot deduct payments to foundations
A court modified a trust to convert a beneficiary's testamentary appointment power into a lifetime power, allowing the trust to terminate and distribute its assets to two private foundations. Chief…
Incomplete-gift trust receives requested tax treatment
A grantor created an irrevocable trust with distribution powers held by the grantor and a distribution committee. While the committee remained in existence, the IRS found no stated circumstances…
Divorcing spouses may divide charitable remainder unitrust
A married couple planning to divorce proposed dividing one charitable remainder unitrust into two pro rata trusts. Each former spouse would be the sole noncharitable beneficiary of one new trust and…
Divorce-related charitable trust division approved
A married couple planning to divorce proposed dividing one charitable remainder unitrust into two pro rata trusts. Each former spouse would hold the unitrust interest in one new trust and control…
Charitable remainder trust may be split after divorce
A couple in divorce proceedings planned to divide a charitable remainder unitrust into two trusts holding pro rata shares of every asset. Each spouse would receive payments only from that spouse's…
Prior trust-owner ruling revoked because of the grantor's reversion
The IRS revoked the first conclusion of an earlier private letter ruling about who owned a trust for federal income tax purposes. The trust would terminate and return its property to the grantor if…
Endowment units do not create unrelated business income for charitable trust
A charitable remainder unitrust proposed exchanging assets for contractual units tied to its charitable remainder beneficiary's diversified endowment. The trust would have no ownership or control…
Cost-only endowment services do not create unrelated business income
A public charity proposed allowing a charitable remainder unitrust to participate indirectly in the charity's diversified endowment through contractual units. The charity would issue units for trust…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust with withdrawal power owns transferee trust income and gains
A trustee proposed transferring funds from one family trust to a second trust with the same beneficiaries and distribution rights. The second trust gave the first trust a power, exercisable only by…
Retained trust powers keep transfers incomplete for gift tax
A grantor created an irrevocable family trust whose corporate trustee could make distributions under powers involving the grantor and a distribution committee. The IRS concluded that the grantor's…
Retained trust powers leave the transfer incomplete without taxing committee members
A grantor created an irrevocable trust for the grantor and other beneficiaries, with distributions controlled through retained powers and a beneficiary distribution committee. The IRS concluded that…
Retained trust powers keep the transfer incomplete without taxing committee members
A grantor created an irrevocable trust for the grantor and other beneficiaries, with distributions controlled through retained powers and a beneficiary distribution committee. The IRS concluded that…
Retained trust powers keep the transfer incomplete without taxing committee members
A grantor created an irrevocable trust for the grantor and other beneficiaries, with distributions controlled through retained powers and a beneficiary distribution committee. The IRS concluded that…
Endowment units do not create unrelated business taxable income
A charitable remainder unitrust proposed exchanging its assets for contractual units tied to a college's endowment after the college became sole trustee. The trust would have no ownership or control…
College's endowment services do not create unrelated business income
A tax-exempt college proposed serving as trustee for charitable remainder unitrusts and issuing contractual units tied to its endowment. The trusts would receive payments based on the college's…
Trust transfers remain incomplete gifts and committee powers avoid estate inclusion
A grantor created an irrevocable trust with distribution powers shared among the grantor, a beneficiary committee, and a corporate trustee. The IRS concluded that the grantor's retained consent,…
Trust may deduct IRA proceeds paid to a charity
A decedent named a trust as beneficiary of several individual retirement accounts, and the trust instrument directed those accounts to a charitable foundation. The trust proposed to receive each IRA…
Committee-directed community property trust receives tax rulings
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that…
Committee-directed trust receives income, gift, estate, and basis rulings
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Retained powers preserve incomplete-gift trust treatment
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Community-property trust obtains incomplete-gift treatment
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Trust powers avoid completed gifts and committee estate inclusion
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Committee-controlled trust qualifies for requested tax treatment
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Retained appointment powers keep trust transfers incomplete
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Committee trust receives favorable gift and estate rulings
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Foreign settlors own revocable trust and assets receive basis adjustments
Two non-U.S. spouses funded a foreign trust with separate property and retained revocation rights during their joint lives. The IRS ruled that each spouse would be treated as owner of the…
Foreign regulatory trust is owned by its CFC grantor
A controlled foreign corporation established a foreign-law trust to segregate and conservatively invest assets required to support its regulated business obligations. A separate trustee managed the…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Trust settlement and division do not trigger transfer taxes or gain
An irrevocable testamentary trust created before September 25, 1985, paid income to three family branches and was scheduled to end after the last survivor of two beneficiaries died. A dispute arose…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Trust may use a three-year average for its unitrust payment
A trust that was irrevocable before September 25, 1985 had previously converted its income distributions to a unitrust amount. The trustee proposed changing the calculation from the prior year's…
Alaska Native Settlement Trust qualifies for section 646 treatment
An Alaska Native Corporation established a settlement trust to support beneficiaries' health, education, welfare, heritage, and culture and planned additional contributions to it. The IRS ruled that…
Trust division preserved tax treatment and asset basis
A trust for a daughter and her descendants proposed dividing its assets equally between two successor trusts, one for each family line. The daughter would remain a beneficiary of both trusts, and…
Alaska Native settlement trust received requested tax treatment
An Alaska Native Corporation created an irrevocable settlement trust to promote the health, education, welfare, heritage, and culture of its Alaska Native beneficiaries and to make quarterly…
Trust settlement preserves GST exemption and avoids gift and income tax
Beneficiaries of a pre-September 25, 1985 testamentary trust settled extensive litigation over trust administration and a no-contest clause. Two beneficiaries and their issue would terminate their…
Unitrust conversion preserves GST exemption without gift or gain
A trust created before September 25, 1985 was administered as an income-only trust for a granddaughter and remained exempt from generation-skipping transfer tax. A state court approved converting it…
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.