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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Late Form 8832 relief gives foreign entity disregarded treatment
A foreign eligible entity failed to timely file Form 8832 electing to be disregarded as separate from its owner. The entity was wholly owned by a foreign parent that was itself wholly owned by a…
Foreign entity receives 120 days for retroactive partnership election
A foreign entity missed the deadline to file Form 8832 electing partnership classification from its formation date. One owner was a foreign entity wholly owned by a U.S. citizen, and the requested…
Foreign subsidiary receives late disregarded-entity election relief
A foreign entity wholly owned by a foreign parent ultimately owned by a U.S. citizen failed to timely file Form 8832. It sought disregarded-entity treatment retroactive to its formation and…
Foreign entity gets 120-day extension for disregarded classification
A foreign entity intended to elect disregarded-entity status from its formation but missed the Form 8832 deadline. It was wholly owned by a foreign entity whose sole owner was a U.S. citizen, and it…
Late entity-classification election receives retroactive relief
A foreign entity owned by a foreign parent, ultimately by a U.S. citizen, failed to file Form 8832 on time. It asked to be treated as disregarded from its formation date and represented that it was…
Foreign entity may file late election for disregarded status
A foreign entity did not timely file Form 8832 to elect disregarded-entity status from the date it was formed. The entity was held through a foreign owner ultimately owned by a U.S. citizen and…
Foreign entity receives retroactive check-the-box relief
A foreign entity missed the Form 8832 deadline for electing to be disregarded from its formation date. It was wholly owned through a foreign parent by a U.S. citizen and represented that the…
Missed Form 8832 deadline receives 120-day extension
A foreign entity failed to timely elect disregarded-entity classification on Form 8832. It was owned by a foreign entity whose owner was a U.S. citizen and represented that it qualified to choose…
IRS permits retroactive disregarded election after missed filing
A foreign entity failed to submit Form 8832 by the deadline for disregarded-entity treatment effective on its formation date. It was wholly owned through a foreign entity by a U.S. citizen and…
Foreign entity gets late check-the-box election relief
A foreign entity failed to file Form 8832 on time to be treated as disregarded from the date it was organized. A foreign parent wholly owned the entity, and a U.S. citizen wholly owned that parent.…
Entity receives extension for retroactive disregarded classification
A foreign entity did not timely file the Form 8832 needed for disregarded treatment from its formation date. It was wholly owned by a foreign company that was wholly owned by a U.S. citizen, and it…
Late Form 8832 may take effect from foreign entity's formation
A foreign entity missed the deadline for a Form 8832 election to be disregarded as separate from its owner. The entity was held by a foreign parent ultimately owned by a U.S. citizen and represented…
Foreign subsidiary may make late disregarded-entity election
A foreign subsidiary missed the Form 8832 filing date for disregarded-entity treatment from formation. Its foreign parent was wholly owned by a U.S. citizen, and the subsidiary represented that it…
IRS grants foreign entity late disregarded-status election
A foreign entity did not timely elect disregarded-entity status on Form 8832. It was wholly owned through a foreign parent by a U.S. citizen and asked for the election to apply from formation. After…
Foreign entity may retroactively elect disregarded treatment
A foreign entity failed to timely file Form 8832 for disregarded-entity status beginning on its formation date. It was wholly owned by a foreign entity ultimately owned by a U.S. citizen and…
Corporate group received more time to elect consolidated filing
A newly formed parent corporation acquired the stock of another corporation, terminating the acquired corporation’s former consolidated group and creating a new affiliated group. The new group…
Partnership received more time to elect out of bonus depreciation
A partnership intended not to claim additional first-year depreciation on property placed in service during its short final tax year. Its return preparer learned shortly before the filing deadline…
Estate received 120 days to make a portability election
A decedent’s estate was not otherwise required to file an estate tax return, but it needed Form 706 to elect portability of the deceased spouse’s unused exclusion amount for the surviving spouse.…
Consolidated group received more time to expire unusable loss carryovers
A consolidated corporate group acquired another consolidated group in a qualifying cost-basis transaction. The acquired companies had net operating loss carryovers that the parent determined would…
Spouses received more time to opt out of automatic GST allocation
A donor and spouse made split gifts to several trusts with generation-skipping transfer tax potential. They intended not to allocate GST exemption automatically to five of the trusts, but their CPA…
REIT received 90 days to elect taxable subsidiary status
A real estate investment trust indirectly owned a corporation that leased qualified health-care property from the REIT and used eligible independent contractors to operate it. The sponsor intended…
Partnership received 120 days to make a section 754 election
A partnership admitted a purchaser of a membership interest but did not make a section 754 election with its timely return for that year. The partnership relied on a tax professional, was unaware…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity became wholly owned through a disregarded entity and intended to elect treatment as disregarded from its owner. It inadvertently failed to file Form 8832 by the required…
Partnership could reverse bonus depreciation after discovering state tax costs
A partnership claimed additional first-year depreciation on qualified property placed in service during a tax year. After the federal return deadline, the partnership and its return preparer…
Consolidated group could cure an omitted Form 3115 attachment
A consolidated corporate group changed depreciation methods to claim bonus depreciation and shorten the recovery period for computer software. Its adviser prepared Form 3115 and the group timely…
REIT received late taxable-subsidiary election relief
A real estate investment trust indirectly owned a corporation that leased qualified health-care property from the REIT and used eligible independent contractors to operate it. The sponsor intended…
Partnership received 120 days to make late section 754 election
A partnership had made a section 754 election before a technical termination but failed to make a valid election for the post-termination period. Although it attached a statement showing section…
Partnership received late section 754 election relief after partner’s death
After a partner died and an heir inherited the partnership interest, the partnership inadvertently failed to make a timely section 754 election for the year of death. It represented that it had…
Lower-tier partnership received late section 754 election relief
An upper-tier partnership had a section 754 election in effect when one of its partners sold an interest to a new partner. The lower-tier partnership, in which the upper-tier partnership held an…
Taxpayer received 60 days to file repair-cost capitalization election
A taxpayer historically deducted repair and maintenance costs for tax purposes while capitalizing them for book purposes. For the year at issue, it intended to elect under Treasury Regulation…
LLC received late corporate-classification election relief
A limited liability company intended to be classified as a corporation for federal tax purposes from its formation date but failed to timely file Form 8832. It represented that it acted reasonably…
Corporation received 60 days to file late IC-DISC election
A corporation was formed to act as an interest charge domestic international sales corporation for a related company’s export sales. Its law firm prepared Form 4876-A, but responsibility for filing…
LLC gets relief to make both a late corporate classification election and a late S corporation election
An LLC with more than one owner intended to be taxed as an S corporation. To get there it needed two elections effective on the same date: first, Form 8832 to be treated as a corporation (an…
Partnership gets extra time to make a missed Section 754 election after a partner's death split the owner trust
An LLC taxed as a partnership had one interest held through a revocable living trust treated as owned by a married couple. When one spouse died, that trust split into several successor trusts, an…
Foreign LLC gets extra time to elect partnership treatment via a late Form 8832
A foreign limited liability company, owned by a U.S. citizen living abroad and a foreign entity, wanted to be treated as a partnership for U.S. federal tax purposes, which it elects by filing Form…
Homeowners association gets late-filing relief to elect Section 528 treatment for several years
A residential real estate management association can elect, year by year, to be taxed under Section 528, which lets a qualifying homeowners association be taxed only on its non-exempt-function…
Eligible entity gets extra time to file the Form 8832 electing to be taxed as a corporation
A business entity that was eligible to choose its own federal tax classification wanted to be treated as an association taxable as a corporation, which it does by filing Form 8832 (the…
Real estate company gets late-filing relief to elect REIT status after its manager missed the extension
A real estate company had been a wholly owned subsidiary of a publicly traded REIT, but after an outside investor bought into its parent it stopped qualifying as a "qualified REIT subsidiary" and…
Exporter's corporation gets extra time to file its lost IC-DISC election form
A domestic corporation was set up to act as an interest-charge domestic international sales corporation (IC-DISC), a special export-incentive entity that earns commissions on a related company's…
Consolidated group gets relief after a blown extension made its accounting-method Forms 3115 late
A parent company filing a consolidated return for itself and five subsidiaries decided to change three accounting methods (for software costs, certain leasehold-improvement depreciation, and…
Partnership gets extra time to make a missed Section 754 basis-adjustment election
A partnership meant to make a Section 754 election, which lets it adjust the inside basis of its assets when interests change hands or property is distributed, so that later gain or loss lines up…
An LLC gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity, such as a limited liability company (LLC), choose how it is taxed for U.S. purposes by filing…
An LLC gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity, such as a limited liability company (LLC), choose how it is taxed for U.S. purposes by filing…
A bond issuer gets more time to fix which affordability test applies to a tax-exempt rental project
Interest on state and local bonds is generally tax-exempt, and one qualifying use is financing a "qualified residential rental project" under section 142(d). To qualify, the project must meet one of…
Buyers of an S corporation get more time to make a section 336(e) election
A section 336(e) election lets certain sales of a corporation's stock be treated for tax purposes as if the corporation had sold its assets, which can give the buyers a stepped-up basis in those…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section…
A consolidated group gets more time to make a section 336(e) election on a stock sale
A section 336(e) election lets certain sales of a corporation's stock be treated for tax purposes as if the corporation had sold its assets, which can give the buyer a stepped-up basis in those…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section…
A foreign entity gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity choose how it is taxed for U.S. purposes by filing Form 8832 (an entity can elect to be treated…
A foreign entity gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity choose how it is taxed for U.S. purposes by filing Form 8832: a foreign entity whose members…
Extra time granted for a captive insurer to make the section 831(b) small-company election
A small non-life insurance company can elect under section 831(b) to be taxed only on its investment income rather than on its underwriting income, a popular structure for "captive" insurers owned…
Extra time granted to file a late section 336(e) election after a tax professional missed the deadline
When a buyer purchases all the stock of an S corporation, the parties can elect under section 336(e) to treat the stock sale as if it were a sale of the company's assets, which can give the buyer a…
120-day extension granted to make a late § 754 basis-adjustment election
A partnership can make a § 754 election that lets it adjust the tax basis of its property when a partnership interest changes hands (for example, when a partner dies) or when property is…
120-day extension granted to make a § 2032A special-use farm valuation election
When someone dies owning farmland, the estate can elect under Internal Revenue Code § 2032A to value that land at its farm-use value rather than its (usually higher) fair market value, which can cut…
Partnership received extra time for success-based fee safe harbor election
A partnership paid a success-based fee in a transaction that transferred a controlling interest in the partnership. The fee was omitted from the books and records sent to the return preparer, so the…
LLC received 120 days to file late corporate classification election
A limited liability company intended to be taxed as an association taxable as a corporation, but its advisers did not tell it to file Form 8832. The company represented that it had always intended…
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.