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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Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either…
Incomplete-gift trust receives requested tax treatment
A grantor created an irrevocable trust with distribution powers held by the grantor and a distribution committee. While the committee remained in existence, the IRS found no stated circumstances…
Administrative trust changes avoid estate, gift, GST, and income tax consequences
Two grantors sought to modify an irrevocable grantor trust after paying its income taxes became unduly burdensome. A state court approved changes to trustee succession, administrative powers, a…
Court-approved trust division preserved tax treatment and beneficial interests
Beneficiaries and trustees settled litigation by dividing a pre-1985 irrevocable trust into a successor trust with a corporate trustee and a second trust holding concentrated business interests. The…
Court-approved trust division preserved tax treatment and beneficial interests
Beneficiaries and trustees settled litigation by dividing a pre-1985 irrevocable trust into a successor trust with a corporate trustee and a second trust holding concentrated business interests. The…
Court-approved trust division preserved tax treatment and beneficial interests
Beneficiaries and trustees settled litigation by dividing a pre-1985 irrevocable trust into a successor trust with a corporate trustee and a second trust holding concentrated business interests. The…
Trustee replacement preserved GST status and avoided a general power
A beneficiary and individual trustees settled litigation over the administration of a pre-1985 irrevocable trust by appointing a bank as sole trustee and revising trustee succession procedures.…
Trustee changes avoid powers of appointment and preserve GST status
Two sisters were current beneficiaries and co-trustees of a trust created before September 25, 1985. They proposed to resign, have a court appoint two independent successor trustees, and amend the…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust powers produce mixed income, gift, and estate tax results
A grantor created an irrevocable trust whose distributions could be directed through several powers held by the grantor and a nonfiduciary power-of-appointment committee. While the committee…
Trust modifications preserve GST exemption without creating a general power
A beneficiary and trustee obtained court approval to modify an irrevocable trust created before September 25, 1985. The changes expanded trustee succession and removal procedures and allowed a…
Trust modifications preserve GST exemption without creating a general power
A beneficiary serving as co-trustee obtained court approval to modify an irrevocable trust created before September 25, 1985. The changes expanded trustee succession and removal procedures and…
Trust reformation prevents a general power of appointment
A trust document mistakenly referred to a beneficiary's testamentary power as a general power of appointment and allowed broad distribution and termination powers. A state court reformed the trust…
Retained trust powers keep transfers incomplete for gift tax
A grantor created an irrevocable family trust whose corporate trustee could make distributions under powers involving the grantor and a distribution committee. The IRS concluded that the grantor's…
Trust reallocation avoids GST, gift, and income tax
A trust created before the generation-skipping transfer tax effective date had been divided into successor trusts under a court-approved settlement. When a beneficiary died without descendants, the…
Unneeded QTIP election voided, but spouse becomes GST transferor
An estate made a QTIP election for a marital trust even though the spouse already held a qualifying lifetime income interest and a testamentary general power of appointment. Because the election was…
Retained trust powers leave the transfer incomplete without taxing committee members
A grantor created an irrevocable trust for the grantor and other beneficiaries, with distributions controlled through retained powers and a beneficiary distribution committee. The IRS concluded that…
Retained trust powers keep the transfer incomplete without taxing committee members
A grantor created an irrevocable trust for the grantor and other beneficiaries, with distributions controlled through retained powers and a beneficiary distribution committee. The IRS concluded that…
Retained trust powers keep the transfer incomplete without taxing committee members
A grantor created an irrevocable trust for the grantor and other beneficiaries, with distributions controlled through retained powers and a beneficiary distribution committee. The IRS concluded that…
Trust transfers remain incomplete gifts and committee powers avoid estate inclusion
A grantor created an irrevocable trust with distribution powers shared among the grantor, a beneficiary committee, and a corporate trustee. The IRS concluded that the grantor's retained consent,…
Division into three family trusts preserves tax attributes
An irrevocable trust for three daughters and their descendants had a zero generation-skipping transfer tax inclusion ratio. A state court conditionally approved dividing it into three equal trusts,…
Committee-directed community property trust receives tax rulings
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that…
Committee-directed trust receives income, gift, estate, and basis rulings
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Retained powers preserve incomplete-gift trust treatment
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Community-property trust obtains incomplete-gift treatment
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Trust powers avoid completed gifts and committee estate inclusion
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Committee-controlled trust qualifies for requested tax treatment
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Retained appointment powers keep trust transfers incomplete
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Committee trust receives favorable gift and estate rulings
A married couple proposed transferring community property to an irrevocable trust whose distributions would be controlled by a power-of-appointment committee while it existed. The IRS ruled that the…
Trust reformations respected for gift and estate tax
A married couple created an irrevocable trust for their children, but several provisions mistakenly retained amendment, distribution, and reversionary powers inconsistent with their intent to make…
Dividing grandfathered trust preserved GST exemption without gift tax
A trustee proposed dividing a pre-September 25, 1985 testamentary trust into four equal trusts, one for each grandchild’s family line, while continuing to provide for the grantor’s son. Each asset…
Spouse may disclaim trust income interest without making a gift
A spouse became entitled to half of a husband’s trust income upon marriage and proposed to disclaim the entire interest within nine months. The spouse had received no distributions, and a court had…
QTIP trust severance and spouse's renunciations receive favorable rulings
A court divided a marital QTIP trust into two separate trusts, and the surviving spouse planned to renounce all interests in one divided trust and a related disclaimer trust. The IRS ruled that the…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Trust settlement avoided transfer taxes and recognized gain
A family settled litigation over the administration and interpretation of a trust created by a person who died before September 25, 1985. The court-approved agreement divided the trust into one…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Trust settlement and division do not trigger transfer taxes or gain
An irrevocable testamentary trust created before September 25, 1985, paid income to three family branches and was scheduled to end after the last survivor of two beneficiaries died. A dispute arose…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Court settlement dividing family trust avoids transfer taxes and gain
A pre-1985 family trust produced disputes over trustee investment adjustments, whether the trust could be divided, and how the phrase "by right of representation" governed future distributions.…
Trust tax-allocation settlement avoids gift, GST, and gain consequences
A trust derived from an irrevocable pre-1985 trust incurred unusually large capital gains taxes after business interests were liquidated. Its governing instrument said income should pay “all proper…
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.