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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9100 relief for an estate to make late QTIP and reverse-QTIP elections its accountant omitted
After a person died, their revocable trust split into a family trust and two marital trusts (an exempt and a non-exempt marital trust) for the surviving spouse. To defer estate tax on the marital…
Transferring excess pension assets to three defined-contribution plans as one qualified replacement plan avoids the 4980 reversion tax
An employer was terminating an overfunded defined benefit pension plan that would leave excess assets after paying all participant benefits. Normally, when excess assets revert to the employer they…
Cost of removal is excluded from the ARAM calculation returning a utility's TCJA excess deferred taxes to ratepayers
A regulated natural gas utility asked the IRS how the tax "normalization" rules apply to the way it returns to customers the excess deferred taxes created when the 2017 Tax Cuts and Jobs Act (TCJA)…
9100 relief to file a late Form 8832 electing foreign-disregarded-entity treatment
A foreign company that had become a wholly owned subsidiary of a U.S. corporation wanted to be treated as a disregarded entity (ignored as separate from its owner) for U.S. federal tax purposes,…
9100 relief for a non-filing estate to make a late portability (DSUE) election
When someone dies, any unused portion of their federal estate-and-gift tax exclusion can be passed to their surviving spouse (the "deceased spousal unused exclusion," or DSUE, amount), but only if…
9100 relief for a non-filing estate to make a late portability (DSUE) election
When someone dies, any unused portion of their federal estate-and-gift tax exclusion can be passed to their surviving spouse (the "deceased spousal unused exclusion," or DSUE, amount), but only if…
9100 relief to self-certify a late qualified opportunity fund election (Form 8996)
An LLC taxed as a partnership was organized to invest in a qualified opportunity zone and intended to self-certify as a qualified opportunity fund (QOF) by filing Form 8996 with its partnership…
Nonlife insurance subsidiary treated as joining the consolidated return
A parent corporation acquired a nonlife insurance subsidiary (Sub 1) and, when it filed the initial consolidated return for its affiliated group, left Sub 1 out: Sub 1's income and other items were…
IRS approves a private foundation's scholarship procedures
A private foundation asked the IRS to approve, in advance, the procedures for a scholarship program it planned to run to help students afford the schools of their choice. To qualify, a student had…
IRS denies 501(c)(4) status to a condominium homeowners' association
A homeowners' association organized as a nonprofit mutual benefit corporation applied on Form 1024 to be recognized as a tax-exempt social welfare organization under section 501(c)(4). Its only…
An activity that meets the 5/10 material-participation test cannot also be a significant participation activity
A taxpayer owned an S corporation (through grantor trusts) that conducted many separate business activities, and wanted to avoid the passive activity loss limits of section 469 by showing "material…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
Consent to make a late retroactive QEF election for a PFIC investment
A U.S. investor (a domestic trust) held stock in a foreign corporation that was a passive foreign investment company (PFIC). U.S. shareholders of a PFIC can elect to treat it as a "qualified…
9100 relief lets an LLC self-certify late as a Qualified Opportunity Fund (Form 8996)
An LLC taxed as a partnership was set up to invest in qualified opportunity zone property and intended to certify itself as a Qualified Opportunity Fund (QOF) under section 1400Z-2 by attaching Form…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
Consent to re-elect S corporation status before the five-year waiting period
A corporation's S corporation election ended when its shares were transferred to an ineligible shareholder, which automatically terminated the S election under section 1362(d). Normally, once an S…
75-day extension to elect apportionment of a consolidated section 382 limitation to a departing subgroup
Two corporate consolidated groups asked the IRS for more time to file an election that splits up a tax attribute when a subgroup leaves one group and joins another. Section 382 limits how much of a…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
120-day extension to make a late QTIP election after the accountant omitted it from the estate tax return
A married couple's trust split into a Marital Trust and a non-marital (Exempt) Trust when the first spouse died, and the estate planning intended the Marital Trust to qualify as qualified terminable…
120-day extension to file check-the-box elections disregarding six foreign subsidiaries
Under the "check-the-box" rules of Treas. Reg. § 301.7701-3, an eligible business entity can choose how it is taxed, and a single-owner entity can elect to be disregarded (treated as part of its…
Inadvertent-termination relief keeps S corporation status after a trust flaw and a missed ESBT election
An S corporation's tax status can end automatically if its stock ends up in the hands of an ineligible shareholder, such as the wrong kind of trust. Here shares were transferred to an irrevocable…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
120-day extension for two foreign entities to file check-the-box classification elections
Under the "check-the-box" rules of Treas. Reg. § 301.7701-3, a foreign business entity can elect how it is classified for U.S. tax purposes by filing Form 8832: one with two or more owners can be a…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
Consent to make a late retroactive QEF election for a PFIC investment
A U.S. investor (a domestic limited partnership) bought a 10-percent interest in a foreign company that turned out to be a passive foreign investment company (PFIC). U.S. shareholders of a PFIC can…
120-day extension to make a late estate-tax portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) through a…
90-day extension for a consolidated group to elect to waive its NOL carryback period
When a group of affiliated corporations files one consolidated tax return and reports a net operating loss (NOL), it can normally carry that loss back to earlier years to recover past taxes, or it…
75-day extension to elect apportionment of a consolidated section 382 limitation to a deconsolidating subgroup
Section 382 limits how much of a company's built-up losses can be used each year after an ownership change. When a subgroup that carries such a limitation leaves a consolidated group, Treas. Reg. §…
Late-election relief lets a corporation file Form 4876-A and be treated as an IC-DISC for its first year
A newly formed corporation, wholly owned by an S corporation, was set up to operate as an interest charge domestic international sales corporation (IC-DISC), a structure that lets exporters defer…
Estate gets 120 more days to make a late portability (DSUE) election for the surviving spouse
When someone dies without using up their full estate-and-gift tax exemption, their surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) and add it to…
A hotel management contract does not create private business use, so the bonds that financed the hotel stay governmental
A state economic-development authority owns a hotel that it financed with tax-exempt governmental bonds. To keep the interest on those bonds tax-free, the hotel generally cannot be used more than 10…
Estate gets 120 more days to make a late portability (DSUE) election for the surviving spouse
When someone dies without using up their full estate-and-gift tax exemption, their surviving spouse can inherit the leftover amount (the deceased spousal unused exclusion, or DSUE) and add it to…
IRS approves a union-affiliated organization's scholarship procedures for children of local-union members
A private foundation associated with a labor organization asked the IRS to approve, in advance, how it will award college scholarships. Without advance approval, a private foundation's grants to…
IRS approves a foundation's need-based scholarship procedures for students at Christian grade and high schools
A private foundation asked the IRS to approve, in advance, how it will award need-based scholarships to children attending private Christian grade schools and high schools. Without advance approval,…
IRS approves scholarship procedures for underrepresented, first-generation undergraduates
A private foundation asked the IRS to approve, in advance, how it will award scholarships aimed at underrepresented students. Without advance approval, a private foundation's grants to individuals…
IRS approves a foundation's scholarship procedures for high school students bound for four-year colleges
A private foundation asked the IRS to approve, in advance, how it will award college scholarships to high school students, primarily for four-year colleges. Without advance approval, a private…
IRS treats a large trust grant to a theater company as an "unusual grant," protecting its public-charity status
A public charity keeps that status only if it draws a broad base of public support; one very large gift can distort the math and threaten the charity's classification. To handle that, the tax rules…
IRS approves a foundation's grants funding flights for healthcare professionals' medical mission trips
A private foundation asked the IRS to approve, in advance, how it will award grants to individuals. Without advance approval, a private foundation's grants to individuals can trigger an excise tax…
IRS approves scholarship procedures funding low-income students at high-graduation-rate colleges
A private foundation asked the IRS to approve, in advance, how it will award college scholarships. Without advance approval, a private foundation's grants to individuals for study can trigger an…
IRS denies 501(c)(4) social-welfare exemption to a baseball umpire association that mainly serves its members
A membership organization of baseball umpires applied to be recognized as a tax-exempt social welfare organization under IRC § 501(c)(4). It recruits, trains, and assigns umpires as independent…
IRS denies 501(c)(3) status to a climate-product venture that is primarily commercial
An organization applied (on the streamlined Form 1023-EZ) to be recognized as a charity under IRC § 501(c)(3), describing a mission around global cooling, carbon sequestration, and climate-friendly…
Timberland partnership gets more time to make the late § 194 reforestation-amortization election
A partnership (later an LLC) that acquires and manages timberlands can elect under IRC § 194 to write off reforestation costs over 84 months. Making the election requires attaching a specific…
IRS grants relief for an S corporation whose S status lapsed when trust shareholders missed their QSST elections
An S corporation can lose its special tax status if an ineligible shareholder holds its stock. Here, four trusts acquired the company's stock and each qualified as a qualified subchapter S trust…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
Pre-1942 trust keeps its GST-exempt status through a court construction and modification, and beneficiary disclaimers stay tax-free
An old family trust, created before October 21, 1942 and still irrevocable long before the generation-skipping transfer (GST) tax took effect, asked the IRS to bless a set of proposed changes…
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.