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 received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Estate received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Estate received more time to elect portability
A surviving spouse's representative asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented that…
Late IC-DISC election received a 60-day extension
A domestic corporation intended to elect interest charge DISC status for its first tax year. The corporation and its owner relied on an accounting firm to arrange the election, but a…
Entity received extensions for corporate classification and tax-exempt control elections
A limited liability company wholly owned by a section 501(c)(3) organization missed two intended elections. It failed to file Form 8832 for corporate tax classification and also failed to elect…
Late corporate classification election received a 120-day extension
A limited liability company intended to be classified as an association taxable as a corporation before later converting into a state-law corporation. It failed to file Form 8832 on time and…
Estate received more time to elect portability
A surviving spouse, acting as executor, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as personal representative, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but…
Estate received more time to elect portability
A surviving spouse, acting as executrix, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but represented…
Estate received more time to elect portability
A surviving spouse, acting as personal representative, asked for more time to elect portability of the deceased spouse's unused estate tax exclusion. The estate had missed the Form 706 deadline but…
Trust received more time to divide a reverse QTIP election
An estate had made a reverse QTIP election for a marital trust and allocated the decedent's remaining generation-skipping transfer tax exemption to that trust. A later transitional regulation…
Foreign entity received more time to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. It requested an extension under Treasury Regulation § 301.9100-3 to…
Foreign entity received more time to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. It requested an extension under Treasury Regulation § 301.9100-3 to…
Estate receives more time to make QTIP election after revaluation
An estate timely filed Form 706 to elect portability but did not make a qualified terminable interest property election because the surviving spouse believed the estate was too small to fund the…
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. The surviving spouse represented that the gross estate was below the…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity wholly owned by a U.S. corporation intended to be treated as a disregarded entity but failed to timely file Form 8832. The IRS found that the entity met the standards for…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity wholly owned by a U.S. corporation intended to be treated as a disregarded entity but failed to timely file Form 8832. The IRS found that the entity met the standards for…
Trust may revoke accidental investment-income election
A trust's accounting firm accidentally elected to treat all qualified dividends and net capital gain as investment income when preparing Form 4952. The elected amount greatly exceeded the trust's…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. The surviving spouse, acting as executor, represented that the…
Parent receives more time to request consolidated-return waiver
A corporate parent sold a subsidiary and later reacquired it within 61 months, when section 1504(a)(3) ordinarily barred the subsidiary and another company from rejoining the parent's consolidated…
Estate receives 120 days to elect portability
An estate did not file Form 706 by its deadline and therefore missed the election that would let the surviving spouse use the decedent's unused estate and gift tax exclusion. The estate represented…
Late portability election receives 120-day extension
An estate missed the deadline for filing Form 706 and electing portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. It represented that the gross estate,…
Estate receives extension for portability election
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the decedent's…
Export corporation receives more time for IC-DISC election
A domestic corporation was formed solely to operate as an interest charge domestic international sales corporation, or IC-DISC. Its managers hired an accounting firm and a law firm to handle the…
Estate receives 120-day portability extension
An estate did not timely file Form 706 to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse through portability. The estate represented that its gross value,…
Foreign entity receives late partnership-classification relief
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. It represented that it was eligible to elect partnership status…
Executor receives more time to elect portability
A surviving spouse, acting as executor, requested relief after the estate missed the Form 706 deadline for electing portability of the decedent's unused estate and gift tax exclusion. The executor…
Partnership receives more time for section 754 election
A limited liability company treated as a partnership acquired membership interests in three entities but filed its return without a section 754 election. The partnership represented that it relied…
Partnership receives more time for section 754 election
An LLC taxed as a partnership underwent a technical termination and inadvertently failed to make a timely section 754 election for the resulting tax year. That election allows partnership property…
S corporation receives more time for section 336(e) election
Two individuals acquired all stock of an S corporation, and the sellers and target signed a timely binding agreement to make a section 336(e) election treating the stock sale as an asset…
QDOT trustees receive more time to report spouse's citizenship
A decedent's noncitizen surviving spouse received property through a qualified domestic trust and later became a U.S. citizen after continuously residing in the United States. The trustees'…
Estate receives more time to elect portability
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the decedent's gross…
Corporation receives more time for IC-DISC election
A domestic corporation was formed with the intent to qualify as an interest charge domestic international sales corporation. Its parent relied on an accounting firm to handle the election, but the…
REIT and subsidiary receive more time for TRS election
A company intended to elect REIT status and to treat a hotel-operating subsidiary as a taxable REIT subsidiary from the start of operations. Its investment adviser believed outside tax professionals…
Foreign entity receives more time for disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner but did not timely file Form 8832. The entity represented that it acted reasonably and in good faith and that granting…
Late success-fee safe-harbor election is denied
A corporate taxpayer incurred acquisition costs but did not account for them on its original return because its tax director believed the costs belonged to its parent. After later claiming…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The executrix represented that the estate was below the filing threshold and…
Taxpayer receives more time to complete success-fee election
A corporation paid success-based fees in an acquisition and timely reported 70 percent as deductible and 30 percent as capitalized, consistent with the Rev. Proc. 2011-29 safe harbor. Its return…
Foreign entity receives more time for disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner but did not timely file Form 8832. The entity represented that it acted reasonably and in good faith and that granting…
Foreign entity receives more time for disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner but did not timely file Form 8832. The entity represented that it acted reasonably and in good faith and that granting…
Taxpayer receives more time to allocate GST exemption to trust
A taxpayer made a gift to an irrevocable trust with generation-skipping transfer tax potential. Although she hired tax professionals to prepare the gift tax return, they inadvertently failed to…
Taxpayer receives more time to allocate GST exemption to trust
A taxpayer made a gift to an irrevocable trust with generation-skipping transfer tax potential. Although he hired tax professionals to prepare the gift tax return, they inadvertently failed to…
REIT and subsidiary receive more time for TRS election
A parent intended to elect REIT status and have a subsidiary that provided parking services treated as a taxable REIT subsidiary from the subsidiary's formation. The parent believed its tax adviser…
Estate receives more time to elect out of automatic GST allocation
A taxpayer funded a trust for his children and reported the transfer on a timely Form 709. The return did not include the written election needed to prevent automatic allocation of…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate represented that its value, including the decedent's taxable gifts,…
Donor receives more time to allocate GST exemption to trust
A donor transferred an asset to a trust for his daughter and her descendants before 2001. His accountant mistakenly reported the transfer as an outright gift to the daughter and failed to allocate…
Couple receives more time to group rental real estate activities
A married couple represented that they qualified as taxpayers in a real property business but filed their joint return without electing to treat all rental real estate interests as one activity.…
Couple receives more time to group rental real estate activities
A married couple represented that they qualified as taxpayers in a real property business but filed their joint return without electing to treat all rental real estate interests as one activity.…
Couple receives more time to group rental real estate activities
A married couple represented that they qualified as taxpayers in a real property business but filed their joint return without electing to treat all rental real estate interests as one activity.…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate represented that its value, including the decedent's taxable gifts,…
S corporation receives more time for QSub election
An S corporation formed a wholly owned subsidiary and intended to elect qualified subchapter S subsidiary treatment from the subsidiary's formation date. It did not file Form 8869 because of…
REIT and hotel subsidiary receive more time for TRS election
A newly formed parent intended to elect REIT status and treat a wholly owned subsidiary as a taxable REIT subsidiary from formation so the structure could comply with the lodging exception for rents…
Partnership receives more time for section 754 election
A partner died, and the partner's interest moved through the estate to a trust. The partnership's tax advisers neither explained the availability of an IRC § 754 election nor made the election on…
Corporation receives more time to elect IC-DISC status
A foreign owner formed a domestic corporation to operate as an interest charge domestic international sales corporation for products made by affiliated U.S. companies. The corporation relied on its…
Foreign entity receives more time for disregarded-entity election
A wholly owned foreign eligible entity intended to be treated as disregarded from its owner but failed to timely file a valid Form 8832. The IRS concluded that the entity satisfied the requirements…
Foreign entity receives more time for disregarded-entity election
A wholly owned foreign eligible entity intended to be treated as disregarded from its owner but failed to timely file a valid Form 8832. The IRS concluded that the entity satisfied the requirements…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The executrix represented that the estate, including the decedent's taxable…
Airline group receives more time to elect out of bonus depreciation
An airline consolidated group decided not to claim 50 percent additional first-year depreciation for specified five-year and seven-year property. Its timely return consistently omitted the bonus…
Partner receives 45 days to make a late debt-discharge election
A partnership realized cancellation-of-debt income when a lender reduced debt secured by real property. Its accountant mistakenly made the IRC § 108(c)(3)(C) election on the partnership return, even…
Partner receives 45 days to make a late debt-discharge election
A partnership realized cancellation-of-debt income after negotiating a reduction of debt secured by its real property. Its accountant mistakenly made the IRC § 108(c)(3)(C) election on the…
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.