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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Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The estate represented that the decedent's gross estate, including taxable…
Estate receives relief for late alternate valuation election
An estate timely filed Form 706, but its attorney did not advise the co-personal representatives to elect alternate valuation under IRC § 2032. A later accounting firm identified the omission, and…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The estate represented that the decedent's gross estate, including taxable…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's gross estate was below the…
Partnership receives 120 days to make section 754 election
A limited partnership failed to make a timely IRC § 754 election for the year in which one of its partners died. That election permits basis adjustments under sections 734(b) and 743(b) after…
Partnership receives conditional relief for late section 754 election
A limited liability company treated as a partnership failed to make a timely IRC § 754 election for the year in which an indirect owner died. The IRS found the regulatory relief standards satisfied…
Estate receives 120 days to elect portability
Two children serving as co-personal representatives missed the deadline to file Form 706 and elect portability of their deceased parent's unused estate tax exclusion. They represented that the…
Foreign subsidiary receives late disregarded-entity election relief
A domestic limited liability company formed a wholly owned foreign subsidiary and intended the subsidiary to be disregarded for federal tax purposes from its formation date. The subsidiary failed to…
Foreign subsidiary receives late disregarded-entity election relief
A domestic limited liability company formed a wholly owned foreign subsidiary and intended the subsidiary to be disregarded for federal tax purposes from its formation date. The subsidiary failed to…
Corporation receives late S election relief
A corporation intended to be an S corporation from its formation date but failed to timely file Form 2553. The corporation and its sole shareholder had consistently filed their federal tax returns…
Estate receives 120 days to make a portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate…
Spouses receive 120 days to allocate GST exemption to a trust
Spouses made a split-gift transfer of real estate to an irrevocable trust during the transition period before the generation-skipping transfer tax took effect. Their attorney timely filed gift tax…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate,…
Spouses receive 120 days to allocate GST exemption to a trust
Spouses made a split-gift transfer of real estate to an irrevocable trust during the transition period before the generation-skipping transfer tax took effect. Their attorney timely filed gift tax…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate,…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate,…
Estate receives 120 days to make a portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate was…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate…
Taxpayer receives 45 days to complete a success-fee safe-harbor election
A company paid a financial adviser a success-based fee when it was acquired in a merger. Its return preparer applied Revenue Procedure 2011-29 by deducting 70 percent of the fee and capitalizing 30…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate…
Partnership receives 120 days to make a section 754 election
A limited liability company taxed as a partnership made a liquidating distribution to a retiring member. It timely filed its partnership return but inadvertently omitted the section 754 election to…
Consolidated group gets more time to waive a loss carryback
A corporate parent intended to waive the carryback period for its consolidated group's net operating loss and filed a timely return consistent with that intent. The required election statement was…
Consolidated group gets more time to waive a loss carryback
A corporate parent intended to waive the carryback period for its consolidated group's net operating loss and filed a timely return consistent with that intent. The required election statement was…
Partnership gets 120 days to file a section 754 election
A limited liability company treated as a partnership underwent a technical termination after partnership interests were transferred. Its timely return reflected basis adjustments as though a section…
Estate gets 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate-tax exclusion for the surviving spouse. The estate represented that the decedent's gross…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate and…
Corporate group receives 60 days to make a late consolidated return election
A parent corporation acquired a former consolidated group and intended to file a consolidated federal income tax return with itself as the new common parent. A valid election was not filed by the…
Corporate group receives 60 days to make a late consolidated return election
A parent corporation acquired a subsidiary and intended to file a consolidated federal income tax return with itself as common parent. A valid election was not filed by the regulatory deadline, and…
Corporation receives relief for a late IC-DISC election
A domestic corporation was formed to operate as an interest charge domestic international sales corporation and relied on an accounting firm to arrange the required election. Because of an apparent…
Corporation receives relief for a late IC-DISC election
A domestic corporation was formed to operate as an interest charge domestic international sales corporation. Its accounting firm and law firm each mistakenly believed the other would file Form…
Partnership receives 120 days to make a late section 754 election
A partnership failed to include a section 754 election with its return for the year in which a member died. The IRS concluded that the partnership satisfied the standards for discretionary…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The surviving spouse, acting as executor,…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate's administrators represented that the…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate and…
Partnership's late tax-year change request was treated as timely
A partnership sought to change from a calendar tax year to a March 31 year-end but did not timely file Form 1128. The IRS found that the partnership acted reasonably and in good faith and that…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate and…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The surviving spouse represented that the gross…
Late election out of bonus depreciation was treated as timely
A consolidated group intended to elect out of additional first-year depreciation for every class of qualified property placed in service during a short tax year. An employee miscalculated the return…
Estate receives 120 days for QTIP and reverse QTIP elections
A decedent's will created a marital trust funded by the estate's available generation-skipping transfer tax exemption. The accountant preparing Form 706 mistakenly omitted the trust from Schedule M,…
Foreign entity received extra time to elect disregarded status
A foreign eligible entity with one owner failed to file Form 8832 on time to elect treatment as an entity disregarded from its owner. It represented that it acted reasonably and in good faith and…
Estate received extra time to elect portability of unused exclusion
An estate below the federal estate tax filing threshold failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise…
Estate received extra time to elect portability of unused exclusion
An estate below the federal estate tax filing threshold failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. The failure followed reasonable…
Small insurance company received extra time to make a section 831(b) election
A member of a series LLC failed to make the section 831(b) election with its first federal tax return for the year it said it qualified as an insurance company. It represented that its manager…
Estate received extra time to elect portability of unused exclusion
An estate below the federal estate tax filing threshold failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. The failure followed reasonable…
Estate received extra time to elect portability of unused exclusion
The surviving spouse, serving as executrix, failed to file Form 706 on time to elect portability of the deceased spouse's unused exclusion amount. She represented that the estate was below the…
Eligible entity receives 120 days to file a late corporate classification election
A domestic eligible entity intended to be taxed as a corporation from the date it was formed. It failed to file Form 8832 on time because of inadvertence. The IRS concluded that the entity met the…
Estate receives 120 days to make a late portability election
A decedent's estate was not otherwise required to file an estate tax return because the gross estate, including taxable gifts, was below the applicable filing threshold. The estate missed the…
Estate receives 120 days to make a late portability election
A decedent's estate was not otherwise required to file an estate tax return because the gross estate, including taxable gifts, was below the applicable filing threshold. The estate missed the…
Corporate group receives 60 days to elect consolidated return filing
A holding company acquired a corporation that had headed its own consolidated group. After the acquisition, the former group continued filing under the acquired subsidiary, while the new parent…
Taxpayer receives 60 days to elect safe harbor for success-based fees
A company paid a financial adviser a success-based fee in connection with its sale. Its return allocated 70 percent of the fee to deductible activities and capitalized 30 percent, matching the safe…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the gross estate and…
Taxpayer receives 60 days to file omitted accounting-method form
A corporate group hired a return preparer to file several Forms 3115 for automatic accounting-method changes. Copies were timely submitted to the IRS and most originals were attached to the…
Estate receives 120 days to make portability election
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The surviving spouse, acting as executor, represented…
Estate receives 120-day portability extension
An estate missed the deadline to elect portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate was below the basic exclusion…
Surviving spouse gets 120 days to elect portability
An estate did not file Form 706 by the deadline to transfer the decedent's unused exclusion amount to the surviving spouse. The surviving spouse, as executor, represented that the estate was below…
Small insurer receives 90 days to make section 831(b) election
A small insurance company failed to make a section 831(b) election with its first federal return. It represented that it relied on its manager to explain the timing requirements, but the manager did…
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.