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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Partnership receives extension for section 754 election
A partnership intended to make an IRC § 754 election for the year a member died and the member's partnership interest passed to another person. The partnership relied on an advisor, who failed to…
Partnership receives extension for section 754 election
A partnership intended to make an IRC § 754 election for the year a member died and the member's partnership interest passed to another person. The partnership relied on an advisor, who failed to…
Partnership receives extension for section 754 election
A limited liability company taxed as a partnership intended to make an IRC § 754 election for the year a member died and the member's interest passed to another person. The company relied on an…
Estate receives extension for portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the gross estate, including…
Estate receives extension for portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the gross estate, including…
Consolidated group receives extension for extended NOL carryback
A consolidated corporate group incurred a consolidated net operating loss that it wanted to carry back for an extended period under former IRC § 172(b)(1)(H). Its common parent missed the election…
Estate receives extension for portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that the gross estate, including…
IRS grants 60 days to make a late IC-DISC election
A domestic corporation was formed to operate as an interest charge domestic international sales corporation, or IC-DISC. Its law firm sent it Form 4876-A for signature but inadvertently failed to…
Partnership receives 120 days to make a late section 754 election
A limited partnership failed to make a timely IRC § 754 election for the year in which one of its partners died. The election would allow basis adjustments to partnership property following…
Partnership receives 120 days to make a late 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 to partnership property after certain…
Partnership-taxed LLC receives late section 754 election relief
A limited liability company taxed as a partnership failed to make a timely IRC § 754 election for the year in which one of its members died. The election allows basis adjustments to partnership…
Corporate group receives 60 days to file its consolidated return election
A newly formed parent corporation acquired an existing affiliated group and intended for its own group to elect consolidated federal income tax return treatment. A valid election was not filed by…
Estate receives 120 days to make a late portability election
An estate filed Form 706 after the deadline and asked for more time to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that…
Estate receives 120 days to make a missed portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was needed to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate…
Estate receives portability relief after relying on a tax professional
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 decedent's gross…
Foreign partnership receives 120 days to make a late section 754 election
A foreign entity classified as a partnership for U.S. federal tax purposes experienced transfers of ownership interests during a taxable year. It intended to make an IRC § 754 election but failed to…
Foreign partnership receives late section 754 election relief
A foreign entity classified as a partnership for U.S. federal tax purposes failed to file an intended IRC § 754 election after ownership interests were transferred. It nevertheless adjusted…
Estate receives 120 days to make an unknown portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was required to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate…
Estate receives portability relief after the surviving spouse's death
A decedent left the entire estate to the surviving spouse, but no Form 706 was filed to elect portability of the decedent's unused estate and gift tax exclusion. The surviving spouse later died, and…
Estate receives additional time for an unknown portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was necessary to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate…
Estate receives 120 days to make a late portability election
An estate failed to file Form 706 by the deadline and later discovered that a return was necessary to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The…
Consolidated group receives 60 days to waive its CNOL carryback period
A consolidated corporate group intended to waive the entire carryback period for a consolidated net operating loss but failed to attach the required election statement to its return. The group filed…
Consolidated group receives late CNOL carryback waiver relief
A consolidated corporate group intended to waive the entire carryback period for a consolidated net operating loss but omitted the required election statement from its return. Its returns were…
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 for the surviving spouse. The estate represented that its value, including the…
Corporation receives more time to elect IC-DISC status
A domestic corporation intended to be treated as an interest charge domestic international sales corporation from its formation. Its accounting firm failed to prepare or file Form 4876-A because of…
Investment fund receives more time to make foreign-tax election
A regulated investment company intended to elect under IRC § 853 so its shareholders would be treated as paying their shares of foreign taxes withheld from the fund's dividends. Its adviser resigned…
Partnership receives more time to make a section 754 election
A limited liability company taxed as a partnership missed the deadline to elect under IRC § 754 after one of its members died. The election would permit an adjustment to the basis of partnership…
Parent receives more time for unified-loss basis election
The parent of a consolidated group transferred stock of a subsidiary in a restructuring and missed the deadline for an election under Treas. Reg. § 1.1502-36. The election would reduce the parent's…
Donor receives more time to opt out of automatic GST allocation
A donor made a cash gift to a trust with generation-skipping transfer tax potential and hired tax professionals to prepare the gift tax return. The professionals failed to elect out of the deemed…
Corporation receives more time to elect IC-DISC status
A domestic corporation was formed to operate as an interest charge domestic international sales corporation. Its law firm said it would organize the entity and prepare Form 4876-A, but it…
Foreign corporation receives more time for branch-profits election
A foreign corporation's timely Form 1120-F calculated branch profits tax consistently with an election to reduce its U.S. liabilities. Its accounting firm omitted the required statement formally…
REIT receives more time to make consent-dividend election
A limited liability company elected real estate investment trust treatment on its first tax return but did not claim the dividends-paid deduction required for REIT qualification. Its accounting firm…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity was wholly owned by an S corporation through a qualified subchapter S subsidiary. The owners intended from formation to treat the foreign entity as disregarded for federal…
QDOT trustee receives more time to report spouse's citizenship
A decedent left property in a qualified domestic trust for a surviving spouse who was not a U.S. citizen. The spouse later became a citizen after continuously residing in the United States but did…
Consolidated group receives more time to waive loss carryback
A consolidated corporate group incurred a consolidated net operating loss and intended to give up the loss carryback period. Its return was prepared consistently with that choice, but a valid…
Mistaken Roth deposit may be recharacterized as traditional IRA rollover
A former employee directed retirement-plan savings to a newly opened traditional IRA, and the rollover check identified that account. The financial institution mistakenly deposited the money into…
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 for the surviving spouse. The executrix represented that the estate,…
Surviving spouse receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the decedent's unused estate tax exclusion. The spouse represented that the estate was below the…
Couple receives 120 days to opt out of automatic GST allocations
A taxpayer created an irrevocable trust for a spouse and four children, then later made cash gifts that the spouses elected to split for gift tax purposes. Their tax professionals prepared the gift…
Estate receives 120-day portability extension after missed filing
An estate discovered after the deadline that it had not filed Form 706 to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. The estate represented that the…
Late Form 706 portability election receives 120-day extension
An estate failed to file Form 706 by its due date to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. It represented that the gross estate and lifetime…
Estate receives relief for missed portability election
An estate discovered after the filing deadline that it had not submitted Form 706 to elect portability of the decedent's unused estate tax exclusion. It represented that the gross estate and taxable…
Executrix receives extension for portability election
A surviving spouse acting as executrix failed to file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. She represented that the estate was below the…
Late general asset account election allowed for nine buildings
An S corporation's disregarded subsidiary acquired and placed nine buildings in service, but the accounting firm preparing the return failed to make the general asset account election under IRC §…
Executor receives 120 days for late portability election
A surviving spouse serving as executor discovered after the deadline that the estate had not filed Form 706 to elect portability of the decedent's unused estate tax exclusion. The spouse represented…
Partnership receives 120 days to make late § 754 election
A limited liability company taxed as a partnership had an ownership interest transferred during a tax year. Its tax adviser did not tell it that a § 754 election was available, so the partnership…
Entity receives 120 days to file late corporate classification election
An eligible business entity intended from its formation date to be treated as an association taxable as a corporation. Through inadvertence, it did not timely file Form 8832 to make that…
Executrix receives 120-day extension to elect portability
An estate did not timely file Form 706 to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. The executrix represented that the decedent's gross estate and…
A late deemed-sale election received a 60-day extension
A corporation left its parent's consolidated group after an initial public offering and elected regulated investment company status. The parent should have filed an election under Treasury…
A late section 336(e) election statement received more time
A disregarded buyer acquired all the stock of an S corporation in a transaction the parties intended to treat as an asset disposition under section 336(e). The seller and target signed the required…
A foundation received 60 days to perfect conduit elections
A private foundation intended to qualify as a conduit foundation by treating prior excess qualifying distributions as current distributions out of corpus. Its return preparer calculated carryovers…
An estate received 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 surviving spouse, acting as executor,…
A partnership received 120 days to make a section 754 election
A limited liability company taxed as a partnership purchased portions of several members' interests through installment payments. It filed its return without a section 754 election because it relied…
An estate received 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 its value, including…
An estate received 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 its value, including…
An estate received 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 its value, including…
A partnership received 120 days to make a section 754 election
Interests in a limited liability company taxed as a partnership passed to several recipients after two partners died. The partnership filed its return without a section 754 election because it did…
A trust received time for severance and a reverse-QTIP election
A decedent's revocable trust directed the trustee to create one share funded with the decedent's unused generation-skipping transfer tax exemption and another share for the balance. The original…
An estate received 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 its value, including…
A foreign entity received 120 days for a partnership election
A foreign eligible entity whose owners all had limited liability intended to be classified as a partnership from its formation date. It failed to file Form 8832 on time because of inadvertence,…
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.