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.
Extension of time for an estate to make a portability election preserving the deceased spouse's unused exclusion
When a spouse dies without using all of their federal estate-tax exemption, the surviving spouse can claim the leftover (the "deceased spousal unused exclusion," or DSUE) only if the deceased…
Extension of time for an estate to make a portability election preserving the deceased spouse's unused exclusion
When someone dies without using up their full federal estate-tax exemption, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if…
Late relief for a surviving spouse's estate-tax portability election
When someone dies, any unused portion of their federal estate-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed estate tax…
Estate gets extra time to make a QTIP marital-deduction election after preparer's Schedule M error
When one spouse dies leaving property in a marital trust, the estate can defer estate tax by making a "QTIP" election under IRC § 2056(b)(7), which treats the trust property as passing to the…
No estate-tax deduction for a charitable-remainder-trust payout the trustee can split between spouse and charity at will
This is internal Chief Counsel advice to an IRS area counsel, not a ruling to a taxpayer. A decedent left part of his estate to a charitable remainder unitrust (CRUT) paying 5% a year for his…
Late portability election allowed so surviving spouse can use decedent's unused estate-tax exclusion
When someone dies without using all of their federal estate-tax exclusion, the leftover ("deceased spousal unused exclusion," or DSUE) can pass to the surviving spouse, but only if the estate makes…
Estate gets extra time to make a late portability election for the surviving spouse
When one spouse dies without using up the full estate-and-gift tax exclusion, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be transferred to the surviving spouse, but…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed…
9100 relief for an estate to make late QTIP and reverse-QTIP elections its accountant omitted
After a person died, their revocable trust split into a family trust and two marital trusts (an exempt and a non-exempt marital trust) for the surviving spouse. To defer estate tax on the marital…
9100 relief for a non-filing estate to make a late portability (DSUE) election
When someone dies, any unused portion of their federal estate-and-gift tax exclusion can be passed to their surviving spouse (the "deceased spousal unused exclusion," or DSUE, amount), but only if…
9100 relief for a non-filing estate to make a late portability (DSUE) election
When someone dies, any unused portion of their federal estate-and-gift tax exclusion can be passed to their surviving spouse (the "deceased spousal unused exclusion," or DSUE, amount), but only if…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
120-day extension to make a late QTIP election after the accountant omitted it from the estate tax return
A married couple's trust split into a Marital Trust and a non-marital (Exempt) Trust when the first spouse died, and the estate planning intended the Marital Trust to qualify as qualified terminable…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
Estate gets 120 more days to make a late portability (DSUE) election for the surviving spouse
When someone dies without using up their full estate-and-gift tax exemption, their surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) and add it to…
Estate gets 120 more days to make a late portability (DSUE) election for the surviving spouse
When someone dies without using up their full estate-and-gift tax exemption, their surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) and add it to…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
IRS grants a late estate 120 extra days to make a portability election so the surviving spouse can use the decedent's unused exclusion
When someone dies, any part of their federal estate-and-gift tax exclusion they did not use can be transferred to a surviving spouse. This transfer is called a "portability" election, and the estate…
IRS grants a late estate 120 extra days to make a portability election so the surviving spouse can use the decedent's unused exclusion
When someone dies, any part of their federal estate-and-gift tax exclusion they did not use can be transferred to a surviving spouse through a "portability" election. The estate makes that election…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Estate gets more time to make a missed QTIP marital-deduction election after the preparer put the property on the wrong schedule
When a person dies, property left in trust for a surviving spouse can qualify for the unlimited estate-tax marital deduction only if the estate makes a "QTIP" election under section 2056(b)(7) on…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Late "portability" election allowed so a surviving spouse can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Late "portability" election allowed so a widow(er) can use a deceased spouse's unused estate-tax exclusion
When someone dies without using up their federal estate-tax exclusion, the unused part (the DSUE amount) can pass to the surviving spouse, but only if the estate makes a "portability" election on a…
Estate granted more time to make a late portability election for a surviving spouse
An estate whose value did not require it to file a federal estate tax return missed the deadline to make a "portability" election, and the IRS granted it more time. Portability lets a surviving…
Estate granted more time to make a late portability election for a surviving spouse
An estate whose value did not require it to file a federal estate tax return missed the deadline to make a "portability" election, and the IRS granted it more time. Portability lets a surviving…
Estate granted more time to make a late portability election for a surviving spouse
An estate whose value did not require it to file a federal estate tax return missed the deadline to make a "portability" election, and the IRS granted it more time. Portability lets a surviving…
Late portability election granted so a surviving spouse's estate can use the first decedent's unused estate tax exclusion
Portability lets a surviving spouse add their late spouse's unused estate tax exclusion (the DSUE amount) to their own, but only if the deceased spouse's estate makes the election on a timely filed…
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.