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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Taxpayer received 120 days for two late drilling cost elections
A taxpayer held interests in two oil exploration and production partnerships and incurred intangible drilling costs in two tax years. An accounting firm advising the taxpayer failed to explain that…
New group received 60 days to perfect its consolidated return election
A corporation became the common parent of a new affiliated group after another corporation distributed its stock. The group filed a consolidated return, but the return and related election were not…
Parent received 60 days to waive the consolidated NOL carryback period
A newly formed affiliated group intended to relinquish the carryback period for its consolidated net operating loss, and it filed all returns consistently with that intent. A qualified tax…
Companies received 60 days for a protective Section 336(e) election
A consolidated group's parent distributed all the stock of a target corporation in a transaction intended to qualify under Section 355 and potentially described in Section 355(d) or (e). The parties…
Estate received 120 days for a late alternate valuation election
An estate's co-executors hired an attorney to prepare a timely Form 706, but the attorney failed to make the Section 2032 alternate valuation election. The executors later filed a supplemental…
Foreign entity received 120 days for a late partnership election
A foreign eligible entity defaulted to association status because all of its members had limited liability, but its partners intended partnership treatment from formation. A qualified tax…
Foreign entity could elect partnership status from formation
A foreign entity with multiple limited-liability members defaulted to association status even though its partners intended partnership treatment from the date of formation. The entity relied on a…
Late Form 8832 relief preserved intended foreign partnership status
A foreign eligible entity intended to be treated as a partnership from formation, but its limited-liability members caused corporate default classification unless it filed Form 8832. A qualified tax…
Foreign partnership election received 120-day filing relief
A foreign eligible entity intended partnership treatment from the day it was formed, but its members' limited liability caused it to default to corporate classification. Its tax professional failed…
Captive insurer received 90 days for a late Section 831(b) election
A captive insurer had filed property and casualty insurance company returns without electing the alternative tax available to qualifying small insurers under Section 831(b). Its accounting firm told…
Foreign single-member entity received late disregarded-status relief
A foreign eligible entity was formed with one owner that had limited liability. The owner intended the entity to be disregarded for federal tax purposes from formation, but the entity failed to file…
New parent received 60 days to waive a consolidated NOL carryback
A newly formed corporation acquired the old common parent of a consolidated group in a reverse acquisition and became the group's new common parent. The group later sustained a consolidated net…
Taxpayer received 60 days for the success-based fee safe harbor
A target company incurred a contingent financial-adviser fee when an acquirer completed a taxable reverse subsidiary merger. The target's final short-period return omitted the fee because its…
Parties received 45 days to make a late Section 336(e) election
An individual bought all the stock of an S corporation from its shareholder for cash. The parties intended to elect under Section 336(e) to treat the qualified stock disposition as an asset…
Foreign entity received 120 days for a late disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner for federal tax purposes but did not file Form 8832 on time. The IRS concluded that the entity met the standards for…
Foreign entity received 120 days for a late disregarded-entity election
A foreign eligible entity formed under the laws of a U.S. territory intended to be treated as disregarded from its owner for federal tax purposes but did not file Form 8832 on time. The IRS…
S status preserved and late QSub election allowed
An S corporation owned all the stock of a subsidiary and consistently treated it as a qualified subchapter S subsidiary, but failed to file Form 8869. Separately, three trusts holding all of the…
Lower-tier partnership received 120 days for late Section 754 election
A partner in an upper-tier partnership died. The upper-tier partnership timely elected under Section 754, but a lower-tier partnership in which it held an interest inadvertently failed to make the…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Developer receives extension to file alternative cost method request
A real estate developer used Revenue Procedure 92-29's alternative cost method for common improvements and attached the required request and limitations consent to its timely return. Its employee…
Taxpayer receives extension for success-based-fee safe harbor election
A corporation incurred a success-based financial advisory fee when it acquired another company's stock. The taxpayer relied on a return preparer to advise it about elections, but neither the…
Taxpayer receives extension for alternative minimum tax credit election
A consolidated corporate group had unused alternative minimum tax credits from years before 2006 but failed to elect the Section 168(k)(4) regime for three rounds of extension property. The group's…
Employer receives extension to update separate-line-of-business notices
An employer historically tested its retirement plans using two qualified separate lines of business. After acquisitions and employee transfers changed its controlled group, it relied on legal advice…
Foreign entity receives extension for disregarded-entity election
A wholly owned foreign entity intended to be treated as a disregarded entity from its formation date but failed to file Form 8832 on time. The entity represented that it acted reasonably and in good…
Foreign entity receives extension for disregarded-entity election
A foreign eligible entity wanted disregarded-entity treatment from the date its classification became relevant but did not timely file Form 8832. The IRS found that the requirements for…
Small insurer receives extension for Section 831(b) election
An insurance company had qualified for exemption as a small insurer under Section 501(c)(15) in earlier years. Its return preparer discovered shortly before the filing deadline that gross receipts…
Foreign entity receives extension for disregarded-entity election
A wholly owned foreign eligible entity intended to be classified as disregarded from its formation date but failed to file Form 8832 on time. The IRS concluded that the requirements for…
Foreign entity received extra time for disregarded-entity election
A foreign eligible entity failed to file Form 8832 on time to elect disregarded-entity status for federal tax purposes. It requested a discretionary extension under Treas. Reg. § 301.9100-3. The IRS…
Estate received time for trust severance and reverse QTIP election
An estate timely elected QTIP treatment for a marital trust but failed to divide it into GST-exempt and nonexempt trusts or make a reverse QTIP election. The trustee had relied on tax professionals…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity and its member intended the entity to be treated as disregarded for federal tax purposes from its formation date. The entity inadvertently failed to file Form 8832 on time.…
Estate received time for alternate valuation election
An estate timely filed Form 706 within one year after its filing deadline, including extensions, but its attorney omitted the Section 2032 alternate valuation election. The executor asked for…
Foreign entity received time for disregarded-entity election
A foreign eligible entity failed to file Form 8832 on time to elect disregarded-entity status from its formation date. The IRS concluded that the entity satisfied the discretionary relief standards…
Foreign entity received late classification election relief
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but Form 8832 was not filed on time. The IRS found that the…
Missed Form 8832 deadline received discretionary relief
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but the entity did not file Form 8832 on time. The IRS…
Entity received 120 days to file late Form 8832
A foreign eligible entity and its owner intended the entity to be treated as disregarded for federal tax purposes from its formation date, but Form 8832 was not filed on time. The IRS concluded that…
Partnership received time for Section 754 election after partner's death
A general partnership intended to make a Section 754 election after one of two spouses who owned a partnership interest as community property died. The partnership did not timely file the return…
Late tax-year change application was treated as timely
A domestic corporation filed Form 1128 late when seeking to change from a calendar tax year to a tax year ending March 31. It requested discretionary deadline relief soon after missing the due date…
New affiliated group received time for consolidated-return election
A parent corporation created a new affiliated group through an acquisition and intended to file a consolidated return, but did not timely make a valid election under Treas. Reg. § 1.1502-75(a)(1).…
REIT received time for taxable-subsidiary election
A REIT owned a foreign company and foreign property companies whose intercompany interest deductions were affected by new foreign tax rules. Relying on its tax adviser's analysis, the REIT did not…
Partnership received time for election after technical termination
A limited liability company taxed as a partnership underwent a technical termination under former Section 708(b)(1)(B) when one owner sold membership interests to two buyers. The partnership…
Affiliated entities received more time to elect alternative depreciation
An individual owned several pass-through entities that used the general depreciation system for property placed in service during a redacted tax year. Using the alternative depreciation system…
Partnership received 120 days to make a late Section 754 election
A limited partnership failed to include a Section 754 election with its return for the year in which one partner sold its interest to another party. The partnership represented that the omission was…
Late election out of bonus depreciation was treated as timely
A partnership intended to elect out of additional first-year depreciation for every class of qualified property placed in service during its initial tax year. Its partnership agreement required that…
Landlord received more time for a tenant-improvement disposition election
A partnership owned an office building and removed an earlier tenant's improvements while preparing the space for a new tenant. Its accounting firm knew about the tenant change and build-out but did…
Partnership received relief for a late Section 754 election
A limited liability company treated as a partnership underwent a technical termination after a transfer of ownership interests. It intended to make a Section 754 election in connection with that…
Pass-through entities could make a late bonus depreciation opt-out
An individual wholly owned several pass-through entities that claimed additional first-year depreciation on qualified property. Those deductions flowed through to the owner, contributed to a net…
Partnership received 120 days for a late Section 754 election
A partner died, causing that partner's interest and a terminating trust's separate interest in a partnership to pass to new owners. The partnership relied on its tax adviser and did not know that 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.