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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REIT receives more time for taxable subsidiary election
A corporation intending to elect REIT status and its indirectly owned subsidiary intended to file Form 8875 so the subsidiary would be treated as a taxable REIT subsidiary. Their adviser prepared…
Captive insurer receives late small-company election relief
A captive insurance company intended to elect the small-insurance-company tax treatment under section 831(b) from its first business year. A miscommunication caused its manager and tax attorney each…
Captive insurer receives late small-company election relief
A captive insurance company intended to elect the small-insurance-company tax treatment under section 831(b) from its first business year. A miscommunication caused its manager and tax attorney each…
Estate receives more time for 2010 carryover-basis election
The co-executors of an estate for a person who died in 2010 hired an accountant to handle estate-tax filings. The accountant failed to prepare Form 8939 by the deadline, so the estate did not elect…
S corporation receives trust and QSub election relief
An S corporation shareholder trust missed both a qualified subchapter S trust election and a later electing small business trust election, causing the corporation's S election to terminate. The IRS…
Late GST exemption allocations allowed for two trusts
A decedent and spouse made gifts over sixteen years to two materially identical trusts for their daughters. The trusts were not treated as GST trusts under the automatic-allocation rules, and…
Late GST exemption allocations allowed for two trusts
A decedent and spouse made gifts over sixteen years to two materially identical trusts for their daughters. The trusts were not treated as GST trusts under the automatic-allocation rules, and…
Foreign entity received extra time for partnership election
A foreign eligible entity intended to elect partnership classification for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS found that the requirements for…
Foreign entity received extra time for partnership election
A foreign eligible entity intended to elect partnership classification for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS found that the requirements for…
Foreign entity received extra time for partnership election
A foreign eligible entity intended to elect partnership classification for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS found that the requirements for…
Partnership received extra time for section 754 election
A limited liability company taxed as a partnership failed to file a section 754 election for a year in which ownership interests were bought and sold. The partnership represented that the omission…
Foreign entity received late disregarded-entity election relief
A foreign entity with one owner intended to be treated as disregarded for U.S. federal tax purposes from its formation date but did not timely file Form 8832. Its owner had consistently filed U.S.…
Parent received late consolidated-return election relief
A corporate parent and subsidiary failed to make a valid election to file a consolidated federal income tax return for their first taxable year. The parent reasonably relied on a qualified tax…
Ownership change enabled late disregarded-entity election
A limited liability company had elected S corporation classification after initially being treated as a partnership. A new owner later acquired all interests, terminating the S election and creating…
Late Form 1128 was treated as timely
A corporation sought to change its tax year from August 31 to March 31 under the automatic procedures in Revenue Procedure 2006-45 but filed Form 1128 after the short-period return deadline. It…
Mistaken REIT filing did not start or terminate election
A real estate company intended to postpone its REIT election until a later year because it could not qualify in its first year. Miscommunication among its outside tax consultant, securities counsel,…
Late QSub election received a 120-day extension
An S corporation owned all of a domestic subsidiary and intended to elect qualified subchapter S subsidiary status for it from the parent’s S election date. The parent missed the Form 8869 deadline…
Inadvertently late QSub election received extra time
An S corporation owned all of a domestic subsidiary and intended to elect qualified subchapter S subsidiary status for it from the parent’s S election date. The parent inadvertently failed to file…
Consolidated group received time for extended loss carryback election
A corporate parent wanted its consolidated group to use an extended carryback period for a consolidated net operating loss, but a qualified tax professional failed to make or advise it to make the…
Estate received more time for 2010 carryover-basis election
The representative of an estate for a person who died in 2010 hired an attorney to prepare the required tax filings. The attorney failed to file Form 8939 by the deadline, so the estate did not…
Partnership received 120 days for late section 754 election
A partnership wanted a section 754 election to apply after one of its partners died. It relied on an adviser to file the election, but the adviser failed to do so with the partnership return. The…
LLC received relief for late corporate and S elections
A single-member limited liability company intended to be treated first as an association taxable as a corporation and then as an S corporation from the same effective date. It failed to timely file…
Foreign entity received late disregarded-entity election relief
A foreign entity owned by a nonresident alien held real property in the United States and wanted to be treated as disregarded from its formation date. It failed to file Form 8832 on time. The IRS…
LLC receives more time to make REIT election
An LLC intended from its formation to be taxed as a real estate investment trust. Its adviser prepared Form 1120-REIT and a Form 7004 extension request, but heavy filing volume prevented the…
Funds receive relief for late RIC and dividend elections
Two series funds intended from inception to qualify as regulated investment companies. Their preparer timely extended the return deadlines and delivered the completed Forms 1120-RIC to the funds'…
Taxpayer receives more time for a section 362 basis election
A corporate taxpayer transferred built-in-loss assets to a subsidiary in a transaction intended to qualify under section 351. The parties intended to elect under section 362(e)(2)(C) to reduce the…
Corporation receives more time to elect IC-DISC status
A domestic corporation was formed to operate as an interest charge domestic international sales corporation, or IC-DISC. Its accounting firm sent Form 4876-A for signature and filing, but a staff…
Parent receives more time for a deconsolidation basis election
A consolidated group parent transferred loss stock of one subsidiary to a related corporation, causing the subsidiary to leave the group. To prevent some or all of the stock-basis reduction…
Consolidated group receives more time for an extended NOL carryback
A consolidated corporate group incurred a net operating loss during the statutory period eligible for a three-, four-, or five-year carryback election. The parent intended to elect an extended…
Late bonus-depreciation opt-out receives relief
A consolidated group omitted the required statements electing not to claim additional first-year depreciation for multiple entities, property classes, and tax years, although its timely returns did…
Partnership receives late section 754 election relief
A partnership failed to make a section 754 election for a year in which one member purchased part of another member’s interest because its tax advisers did not explain that the election was…
Corporation receives late IC-DISC election relief
Two shareholders formed a corporation intending it to operate as an interest-charge domestic international sales corporation. Their accounting firm accepted responsibility for the federal filings…
Late elections out of automatic GST allocation receive relief
A taxpayer made cash gifts to three irrevocable trusts with generation-skipping-transfer potential. The accounting firm preparing the taxpayer’s gift-tax returns, without consulting the trusts’…
Late real-property debt-discharge election receives relief
Partners received cancellation-of-debt income after a short sale of residential rental property. The partnership preparer did not identify the debt as qualified real property business indebtedness,…
Entity receives late classification and S election relief
A newly formed eligible entity intended to elect corporate classification and S-corporation status from the same effective date but did not timely file either Form 8832 or Form 2553. The IRS found…
Foreign entity receives late classification relief but treaty benefits are unavailable
A foreign eligible entity intended to elect disregarded-entity status from a specified date but did not timely file Form 8832. The IRS found that the entity acted reasonably and in good faith and…
Bankruptcy successor receives more time to elect out of special loss rules
A bankruptcy successor became the new loss corporation and substitute agent for a consolidated group after a reorganization caused an ownership change. It intended to elect out of the special…
Late election may defer low-income housing credit period
The owner of a single-building low-income housing project intended to begin its ten-year credit period in the year after the building was placed in service. Its return preparer mistakenly checked…
Couple receives late investment-income election relief
A married couple's return preparer omitted an investment-interest carryover and failed to advise them about electing to include net capital gain and qualified dividends in investment income. The…
Settlor may make late prior-month rate elections for two CLATs
A settlor created two charitable lead annuity trusts and valued each charitable annuity using a section 7520 interest rate from one of the two preceding months. The gift tax returns omitted the…
Foreign entity receives late disregarded-entity election relief
A wholly owned foreign eligible entity intended to be classified as disregarded from its formation date. It failed to file Form 8832 on time because of inadvertence. The IRS found that the entity…
Entity receives late corporate classification election relief
A state-law entity intended to elect corporate tax classification from its formation date but inadvertently failed to file Form 8832 on time. The entity had three successive sole owners between…
LLC receives consent for an early partnership classification election
A single-owner LLC was initially disregarded for federal tax purposes and later elected S corporation status, which also produced a deemed election to be classified as an association taxable as a…
Settlors receive late elections out of automatic GST allocation
Two settlors created irrevocable insurance trusts for their descendants before enactment of the automatic generation-skipping transfer exemption allocation rules. Later counsel reviewed the trusts…
Housing project receives more time to make a multiple-building election
A taxpayer intended to treat all buildings in a low-income housing project as one multiple-building project but inadvertently failed to make an effective election on every Form 8609. The IRS found…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
LLC receives more time to elect partnership classification
A two-owner limited liability company intended to be treated as a partnership but failed to file Form 8832 on time. The company and both owners had filed their returns consistently with partnership…
QDOT trustee receives more time to report spouse's citizenship
A qualified domestic trust was established for a surviving spouse who was not a U.S. citizen when the decedent died. The spouse later became a citizen after continuously residing in the United…
Entity receives relief for late corporate classification and S elections
An eligible entity intended to elect association status taxable as a corporation and S corporation status from the same effective date. It failed to file both Form 8832 and Form 2553 properly and on…
Corporation receives more time to elect IC-DISC status
A domestic corporation was formed solely to operate as an interest charge domestic international sales corporation but did not file Form 4876-A within its first 90 days. Its accounting adviser…
REIT and subsidiary receive relief for a late TRS election
A real estate investment trust and a partly owned subsidiary intended to elect taxable REIT subsidiary status but each professional adviser assumed another adviser would file Form 8875. The missing…
Entity receives more time to elect corporate classification
An eligible entity intended to be treated as an association taxable as a corporation but did not file Form 8832 on time. The IRS concluded that the entity acted reasonably and in good faith and that…
Tax-exempt-controlled corporation receives relief for a late section 168 election
A C corporation wholly owned by a tax-exempt parent managed a partnership rehabilitating a certified historic structure. The corporation intended to elect under section 168(h)(6)(F)(ii) not to be…
Foreign entity receives more time to elect disregarded status
A foreign entity with one owner was eligible and intended to be classified as disregarded for federal tax purposes but did not file Form 8832 on time. The IRS concluded that the entity met the…
Corporation receives relief for a late first-year REIT election
A corporation intended to elect real estate investment trust status for its first taxable year. Its tax firm overlooked Form 7004, so the filing deadline was not extended and the Form 1120-REIT…
Partners receive more time to elect real-property debt exclusion
A real-estate partnership had debt canceled after defaulting on a bank loan and reported the cancellation income to its two owners, an S corporation and an individual. Their ill tax preparer did not…
Foreign entity receives more time to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not file Form 8832 on time. Its direct and indirect owners that filed U.S. returns had reported…
Foreign entity receives more time to elect partnership status
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not file Form 8832 on time. The entity and its owners that filed U.S. returns had reported…
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.