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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Corporation receives more time to elect IC-DISC status
A corporation was formed to operate as an interest charge domestic international sales corporation, or IC-DISC. Its owners signed Form 4876-A and believed their accounting firm would timely file it,…
Foreign entity receives late corporate classification election relief
A foreign eligible entity intended to be treated as a corporation for federal tax purposes but did not timely file Form 8832. The IRS concluded that the entity met the standards for discretionary…
Partnership receives late section 754 election relief
A partnership interest transferred upon a partner's death, but the partnership's tax adviser did not tell it about the availability of an IRC § 754 election. After discovering the omission, the…
Partnership receives late section 754 election relief
A limited liability company taxed as a partnership had an interest transfer upon a partner's death, but its tax adviser did not tell it about the availability of an IRC § 754 election. After…
Partnership receives more time for low-income housing credit elections
A partnership placed several low-income housing buildings in service but inadvertently failed to make timely elections under IRC § 42(f)(1) to begin their credit periods in that year. The IRS found…
Controlled corporation receives relief for missed depreciation election
A corporation majority-owned by a tax-exempt organization was a tax-exempt controlled entity under IRC § 168(h)(6)(F)(iii). It intended to elect under § 168(h)(6)(F)(ii) not to be treated as…
Corporation receives 60 days for missed depreciation election
A corporation was indirectly controlled by a tax-exempt organization and therefore was a tax-exempt controlled entity under IRC § 168(h)(6)(F)(iii). It intended to elect under § 168(h)(6)(F)(ii) not…
Wholly owned corporation receives late depreciation election relief
A corporation wholly owned by an IRC § 501(c)(4) organization was a tax-exempt controlled entity under § 168(h)(6)(F)(iii). It intended to elect not to be treated as tax-exempt but failed to attach…
Tax-exempt-owned corporation receives election relief
A corporation wholly owned by an IRC § 501(c)(4) organization was a tax-exempt controlled entity under § 168(h)(6)(F)(iii). It intended to elect under § 168(h)(6)(F)(ii) not to be treated as…
Controlled corporation may make a missed depreciation election
A corporation wholly owned by an IRC § 501(c)(4) organization was a tax-exempt controlled entity under § 168(h)(6)(F)(iii). It intended to elect under § 168(h)(6)(F)(ii) not to be treated as…
Corporation receives 60 days for a late basis-reduction election
A foreign subsidiary transferred stock in another subsidiary to the parent of a consolidated group in a transaction that might have been subject to IRC § 362(e)(2). The parties intended to make the…
Partnership receives 120 days for a late section 754 election
A partner died, but the partnership's tax advisers did not tell the partnership about the availability of an IRC § 754 election. The partnership therefore missed the deadline to elect basis…
Partnership LLC receives 120 days for a late section 754 election
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it about the availability of an IRC § 754 election. The LLC therefore failed to elect basis adjustments for…
Partnership may make a late section 754 election
A partner died, but the partnership's tax advisers did not tell it that an IRC § 754 election was available. The partnership therefore missed the deadline to elect basis adjustments for transfers of…
Partnership LLC may file a late section 754 election
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it that an IRC § 754 election was available. The LLC therefore failed to elect basis adjustments for transfers of…
Partnership LLC receives late section 754 election relief
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it about the availability of an IRC § 754 election. The LLC therefore failed to elect basis adjustments for…
Partnership LLC receives a late section 754 election extension
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it that an IRC § 754 election was available. The LLC therefore failed to elect basis adjustments for transfers of…
Partnership LLC gets 120 days for a section 754 election
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it that an IRC § 754 election was available. The LLC therefore failed to elect basis adjustments for transfers of…
Partnership LLC may make a late section 754 election
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it that an IRC § 754 election was available. The LLC therefore failed to elect basis adjustments for transfers of…
Partnership LLC gets late section 754 election relief
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it that an IRC § 754 election was available. The LLC therefore failed to elect basis adjustments for transfers of…
Partnership LLC receives section 754 election relief
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it that an IRC § 754 election was available. The LLC therefore failed to elect basis adjustments for transfers of…
Partnership LLC receives a section 754 election extension
A partner died, but the tax advisers for an LLC taxed as a partnership did not tell it that an IRC § 754 election was available. The LLC therefore failed to elect basis adjustments for transfers of…
Oil and gas company receives more time for amortization election
An oil and gas corporation intended to elect under IRC § 59(e) to amortize its intangible drilling and development costs ratably over 60 months. Because it did not timely file its return or an…
Late tax-year change application is treated as timely
A taxpayer filed Form 1128 after the deadline to change its federal tax year from a January 31 year-end to a December 31 year-end. It sought discretionary relief soon after discovering that it did…
Taxpayer may file a late success-based fee safe-harbor statement
A taxpayer incurred success-based fees when acquiring a corporation and reported them using the Rev. Proc. 2011-29 safe harbor. Its timely return deducted 70 percent and capitalized 30 percent, but…
Investor receives more time for investment-income elections
An individual owned a partnership that held portfolio-company stock and incurred interest expense on acquisition debt. The accounting firm mistakenly classified that interest as trade or business…
Taxpayer receives more time for success-based fee election
A taxpayer incurred success-based fees when acquiring a corporation and reported them using the Rev. Proc. 2011-29 safe harbor. Its timely return deducted 70 percent and capitalized 30 percent, but…
Foreign entity receives late disregarded-entity election relief
A foreign eligible entity intended to elect disregarded-entity status but failed to file Form 8832 on time. The IRS found that it met the standards for discretionary relief and granted 120 days to…
Foreign entity may file a late disregarded-entity election
A foreign eligible entity intended to elect disregarded-entity status but failed to file Form 8832 on time. The IRS found that it met the standards for discretionary relief and granted 120 days to…
LLC receives 120 days for a late section 754 election
Ownership interests in an LLC were transferred during a tax year, but the LLC's adviser did not tell it that an IRC § 754 election was available. The LLC therefore missed the deadline to elect basis…
Consolidated group may make a late bonus-depreciation election
An affiliated group did not claim additional first-year depreciation for any class of qualified property on its timely consolidated return. Its in-house tax team nevertheless failed to attach the…
Estate receives 120 days to make the 2010 carryover basis election
The executor of an estate for a decedent who died in 2010 sought additional time to file Form 8939. That form would elect the carryover basis rules of IRC § 1022 instead of the estate tax regime and…
Taxpayer receives 60 days to complete success-fee safe harbor election
A taxpayer incurred success-based fees in acquiring a corporation and timely deducted 70 percent while capitalizing 30 percent, consistent with the safe harbor in Revenue Procedure 2011-29. Its CPA…
Foreign entity receives 120 days for late partnership election
A foreign eligible entity intended to be classified as a partnership for federal tax purposes from a specified date, but inadvertently failed to file Form 8832 on time. The IRS found that the entity…
Consolidated group receives more time to waive loss carryback
A consolidated corporate group intended to elect to waive the entire carryback period for a consolidated net operating loss but failed to file a valid election on time. The IRS found that the parent…
Parent receives more time for foreign target stock election
A consolidated group's parent intended to make an IRC § 338(g) election for its purchase of a foreign target's stock but failed to file the election on time. The IRS found that the parent reasonably…
Estate receives more time to elect alternate valuation
An estate filed its federal estate tax return after the regular due date but within one year after that date, including extensions. The executor then requested additional time to elect the alternate…
Employer receives more time for separate-line notices
An employer operated two qualified separate lines of business and had timely filed its initial election. Changes to the controlled group required updated Form 5310-A notices for the 2011 and 2012…
Mortgage servicer receives more time to elect safe harbor
A mortgage banking business intended to elect the Revenue Procedure 91-50 safe harbor for determining reasonable compensation under its mortgage servicing contracts. Its accountant omitted the…
REIT subsidiary receives more time to elect servicing safe harbor
A taxable REIT subsidiary intended to elect the Revenue Procedure 91-50 safe harbor for determining reasonable compensation under its mortgage servicing contracts. Its accountant omitted the…
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, or IC-DISC. Its accounting and law firms misunderstood which adviser would file…
Transferor receives more time to make loss-property basis election
A foreign company treated as a corporation transferred a partnership interest to a related corporation in a transaction represented to qualify under IRC § 351. The interest's tax basis exceeded its…
Foreign transferor receives more time for basis election
A foreign company treated as a corporation transferred a loss partnership interest to a related corporation in a transaction represented to qualify under IRC § 351. The interest's tax basis exceeded…
Controlled group receives more time for QSLOB election
A controlled group maintained separate businesses, but its pension-plan service provider tested one subsidiary's plan without obtaining employee data for the whole group. The companies did not learn…
Foreign entity gets more time for disregarded-entity election
A wholly owned foreign eligible entity intended to elect disregarded-entity status effective on a redacted date, but inadvertently failed to file Form 8832 on time. It requested relief under the…
Entity gets more time to elect partnership status
A domestic eligible entity with multiple members intended to be treated as a partnership for federal tax purposes but did not file Form 8832. It asked for an extension under the regulatory…
Housing project gets more time for low-income set-aside election
The owner of a low-income housing project began its credit period but inadvertently failed to make the intended election under IRC § 42(g)(1)(B) on Form 8609. That election requires at least 40…
Foreign subsidiary gets late disregarded-entity election relief
A domestic corporation's wholly owned foreign subsidiary intended to elect disregarded-entity status from a specified date but failed to file a valid Form 8832 on time. The foreign subsidiary…
Foreign subsidiary gets late disregarded-entity election relief
A domestic corporation's wholly owned foreign subsidiary intended to elect disregarded-entity status from a specified date but failed to file a valid Form 8832 on time. The foreign subsidiary…
Foreign subsidiary gets late disregarded-entity election relief
A domestic corporation's wholly owned foreign subsidiary intended to elect disregarded-entity status from a specified date but failed to file a valid Form 8832 on time. The subsidiary sought relief…
Foreign subsidiary gets late disregarded-entity election relief
A domestic corporation's wholly owned foreign subsidiary intended to elect disregarded-entity status from a specified date but failed to timely file a valid Form 8832. It requested an extension…
REIT and subsidiary receive more time to elect TRS status
A real estate investment trust leased a hotel to a corporate subsidiary that used an independent contractor to manage the hotel. The governing agreement required the subsidiary and the REIT to elect…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect treatment as an entity disregarded from its single owner for federal tax purposes but did not timely file Form 8832. It represented that the failure was…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to be treated as disregarded from its single owner for federal tax purposes but inadvertently failed to file Form 8832 on time. It represented that it acted…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity planned to be treated as disregarded from its single owner for federal tax purposes but inadvertently missed the Form 8832 filing deadline. It represented that it acted…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect federal tax treatment as an entity disregarded from its single owner but failed to timely file Form 8832. It represented that the mistake was inadvertent,…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect treatment as disregarded from its single owner for federal tax purposes but inadvertently did not file Form 8832 by the deadline. It represented that it…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity meant to elect federal tax treatment as disregarded from its single owner but inadvertently missed the deadline for Form 8832. It represented that it acted reasonably and…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to be treated as disregarded from its single owner for federal tax purposes but inadvertently failed to timely file Form 8832. It represented that it acted in good…
Foreign entity receives more time to elect disregarded status
A foreign eligible entity intended to elect disregarded-entity status for federal tax purposes but inadvertently filed no timely Form 8832. It represented that it acted reasonably and in good faith…
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.