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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GST allocations receive relief and automatic treatment
A taxpayer and spouse made gifts to three irrevocable trusts for their children over several years, but their accountant did not file gift tax returns or allocate the taxpayer's generation-skipping…
Foreign entity receives 120 days for disregarded status election
A foreign entity wholly owned by a foreign trust intended to be treated as disregarded from its owner for federal tax purposes, but it did not timely file Form 8832. The entity requested relief…
Foreign entity receives late disregarded status election
A foreign eligible entity intended to elect disregarded-entity treatment from its formation date but inadvertently failed to file Form 8832 on time. Its ownership changed among related foreign…
Estate receives 120 days to elect portability
An estate did not file Form 706 by the deadline and later discovered that it had missed the election allowing the surviving spouse to use the deceased spouse's unused exclusion amount. The executor…
Entity receives late association election
A domestic eligible entity intended to be treated as an association taxable as a corporation from its formation date but failed to file Form 8832 on time. Its owner consistently treated the entity…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Foreign entity receives late disregarded status election
A foreign eligible entity failed to timely file a properly executed Form 8832 electing to be disregarded from its owner for federal tax purposes. The entity represented that it acted reasonably and…
Taxpayers receive late election to capitalize property taxes
A married couple held two parcels of unimproved, unproductive real estate for investment and deducted the property taxes instead of electing under section 266 to add them to the properties' tax…
Foreign entity receives late partnership election relief
A foreign eligible entity intended to be treated as a partnership beginning when U.S. persons became its direct and indirect owners, but it did not timely file Form 8832. The IRS concluded that the…
Housing project receives late section 42 election relief
A taxpayer inadvertently failed to make its intended section 42(i)(2)(B) election for every building in a low-income housing project for which the state agency issued Forms 8609. The election…
Consolidated group receives late stock loss election relief
A corporation in a consolidated group merged into its parent when its liabilities exceeded the value of its assets, causing the parent to recognize a loss on the subsidiary's stock. The group did…
Late Form 1128 is treated as timely filed
A corporation sought to change from a calendar tax year to a March 31 year-end under the automatic procedures in Revenue Procedure 2006-45. It did not file Form 1128 by the deadline for the…
Housing project receives late multiple-building election
A taxpayer intended to treat all buildings in a low-income housing development as one multiple-building project but inadvertently failed to make an effective election on the Forms 8609 issued for…
Housing project receives late multiple-building election
A taxpayer intended to treat all buildings in a low-income housing development as one multiple-building project but inadvertently failed to make an effective election on the Forms 8609 issued for…
Housing project receives late multiple-building election
A taxpayer intended to treat all buildings in a low-income housing development as one multiple-building project but inadvertently failed to make an effective election on the Forms 8609 issued for…
Corporate group receives late consolidated return election
A corporation was formed to acquire five subsidiaries and intended to elect consolidated federal income tax filing for the group, but a valid consolidated return was not filed by the deadline. The…
Housing project receives late section 42 election relief
A taxpayer inadvertently failed to make its intended section 42(i)(2)(B) election for every building in a low-income housing project for which the state agency issued Forms 8609. The election…
Consolidated group receives late stock loss election relief
A corporation in a consolidated group merged into its parent when its liabilities exceeded the value of its assets, causing the parent to recognize a loss on the subsidiary's stock. The group did…
Housing project receives late multiple-building election
A taxpayer intended to treat all buildings in a low-income housing development as one multiple-building project but inadvertently failed to make an effective election on the Forms 8609 issued for…
Estate receives late portability election relief
A decedent's estate did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount to the surviving spouse. The estate represented that the gross estate,…
Estate receives late portability election relief
A decedent's estate did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount to the surviving spouse. The personal representative stated that the gross…
Foreign entity receives late partnership election relief
A foreign eligible entity intended to be treated as a partnership for federal tax purposes but failed to timely file Form 8832. The IRS concluded from the submitted facts and representations that…
Late Form 1128 is treated as timely filed
A C corporation that headed a consolidated group decided to change its tax year from June 30 to November 30 to align with its revenue cycle. It did not consult its tax advisers when making the…
Late Form 1128 is treated as timely filed
A taxpayer sought to change its federal tax year but did not file Form 1128 by the deadline for the short-period return required to make the change. It requested section 301.9100-3 relief shortly…
Charity-owned entity receives late section 168 election
A charity formed a wholly owned taxable entity to hold an interest in an affordable-housing partnership after advisers concluded that the charity should not hold the interest directly. The new…
Late success-based fee safe-harbor election allowed
A corporation paid a success-based advisory fee in connection with an acquisition and capitalized the entire amount on its timely filed return. A law firm's due-diligence analysis had identified…
Taxpayer may elect out of automatic GST allocation late
A taxpayer made several cash gifts to a trust with generation-skipping potential and timely reported the gifts on Forms 709. The taxpayer did not elect out of the automatic allocation of GST…
Late consolidated intercompany election receives 90-day extension
A consolidated group failed to timely elect to apply the 1995 intercompany transaction regulations to earlier stock-elimination transactions with deferred gains. The parent reasonably relied on a…
Estate receives 120-day extension for 2010 carryover-basis election
The executor of an estate for a decedent who died in 2010 hired an accountant to handle estate-tax filings. The accountant failed to advise the executor that Form 8939 had to be filed by January 17,…
Estate receives 120-day extension to elect portability
An estate failed to timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount to the surviving spouse. The decedent's gross estate, including lifetime taxable gifts,…
Estate receives 120-day portability-election extension
An estate failed to timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The estate was represented to be below the basic exclusion amount after accounting for…
Estate receives 120-day portability-election extension
An estate failed to timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The decedent's gross estate, including lifetime taxable gifts, was represented to be…
Trust executor receives 120-day portability-election extension
A decedent's assets were held in a revocable trust, and the successor trustee served as executor under section 2203. The estate failed to timely file Form 706 to elect portability of the decedent's…
Partnership receives 120-day extension for section 754 election
An LLC taxed as a partnership intended to elect under section 754 to adjust the basis of partnership property but inadvertently failed to file a properly executed election with its return. The…
Surviving spouse's estate receives portability-election extension
An estate failed to timely file Form 706 to elect portability of the first decedent's unused exclusion amount, and the surviving spouse later died. The surviving spouse's executor represented that…
Foreign entity receives extension for disregarded-entity election
A foreign entity's owner intended the entity to be treated as disregarded for federal tax purposes from a specified date, but the entity failed to timely file Form 8832. The IRS found that the…
Estate receives 120-day portability-election extension
An estate failed to timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The decedent's gross estate, including lifetime taxable gifts, was represented to be…
Estate receives portability relief after temporary procedure expired
An estate failed to timely file Form 706 to elect portability and did not discover the omission until after December 31, 2014, the extended deadline provided by Revenue Procedure 2014-18. The…
Estate receives 120-day portability-election extension
An estate failed to timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The decedent's gross estate, including lifetime taxable gifts, was represented to be…
Surviving-spouse executor receives portability-election extension
A surviving spouse serving as executor failed to timely file Form 706 to elect portability of the decedent's unused exclusion amount. The executor represented that the estate was below the basic…
Late Form 1128 for calendar-year change deemed timely
A new domestic corporation decided after the deadline to change its tax year from June 30 to December 31 to better match annual revenue and expenses. It filed neither Form 1128 nor the short-period…
S corporation receives extension for QSub election
An S corporation owned all the stock of another domestic corporation and intended to treat it as a qualified subchapter S subsidiary from the parent's S-election effective date. Because of…
Corporation receives 60-day extension for IC-DISC election
Shareholders formed a corporation intending interest-charge DISC treatment from inception and entered a commission agreement on the formation date. The corporation's Form SS-4 also indicated that it…
Taxpayer receives 60 days to recharacterize a Roth IRA contribution
A married taxpayer made Roth IRA contributions for several years before learning that the couple's income exceeded the applicable contribution limits. The taxpayer had relied on a tax return…
Taxpayer receives 60 days to undo Roth IRA conversions
A taxpayer converted two traditional IRAs to Roth IRAs after a tax adviser said that partnership losses would offset the conversion income. The IRS later disallowed those losses because state law…
Corporation receives more time for success-fee safe harbor election
A corporation intended to elect the Revenue Procedure 2011-29 safe harbor for success-based fees incurred in a business acquisition. Its accounting firm prepared the return using the safe harbor's…
LLC receives 120 days to elect corporate classification
A single-owner limited liability company intended to be classified as an association taxable as a corporation but did not timely file Form 8832. The company represented that its federal tax 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 exclusion amount for the surviving spouse. The executor represented that the gross estate and…
Taxpayer receives 60 days to opt out of bonus depreciation
An affiliated corporate group intended to elect out of additional first-year depreciation for every class of qualified property placed in service during a short tax year. Its return preparer timely…
Partnership receives 120 days to make section 754 election
A partnership timely filed its return for a year in which ownership interests were transferred but did not make a section 754 election or reflect the related basis adjustments. The partnership…
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 exclusion amount for the surviving spouse. The executor represented that the gross estate and…
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.