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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Late partnership basis election granted after partner's death
A partnership missed an IRC § 754 election after a partner died because its tax advisors did not advise it that the election was available. The IRS concluded that the partnership satisfied the…
Consolidated group may waive CNOL carryback late
A consolidated group intended to make an irrevocable election to give up the entire carryback period for a consolidated net operating loss but failed to file a valid election with its return. The…
Housing credit period may begin in intended later year
A low-income housing building owner intended to begin the ten-year credit period in the year after the building was placed in service. Its accounting firm mistakenly checked the Form 8609 box…
Donor receives 120 days to undo an unintended automatic GST exemption allocation
A donor created a five-year grantor retained annuity trust whose assets later passed to another trust with generation-skipping transfer tax potential. When the estate tax inclusion period closed,…
Foreign entity receives 120 days to make a late partnership election
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. It requested discretionary relief under the regulatory-election…
Partnership receives 120 days to make a section 754 election after a partner's death
A limited liability company treated as a partnership failed to make an IRC § 754 election for the year in which a partner died. The partnership's advisor had not informed it that the election was…
Another foreign entity receives 120 days for a late partnership election
A foreign eligible entity intended to be classified as a partnership for federal tax purposes but failed to timely file Form 8832. It requested discretionary relief under the regulatory-election…
Successor receives 60 days to make a late section 382 value-restoration election
Two loss corporations in the same controlled group experienced ownership changes when their foreign parent was acquired. One corporation held net operating loss carryforwards and the other held…
Foreign entity gets 120 days to make its partnership election
A foreign eligible entity intended to elect partnership classification for federal tax purposes but failed to timely file Form 8832. It requested discretionary relief under the regulatory-election…
Foreign entity obtains 120 days for a late partnership election
A foreign eligible entity wanted partnership classification for federal tax purposes but failed to timely file Form 8832. It requested relief under the discretionary extension rules for regulatory…
Foreign entity receives 120 days for a late disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its single owner for federal tax purposes but failed to timely file Form 8832. It requested discretionary extension relief under…
Domestic subsidiaries receive 45 days to file Forms 8848
Seven foreign corporations domesticated into domestic subsidiaries in reorganizations and needed Forms 8848 to extend the assessment period for branch profits tax. Their tax adviser prepared the…
Estate receives 120 days to elect out of automatic GST allocation
A taxpayer created a trust for a son and the son's children and reported the transfer on a timely gift-tax return. The taxpayer's return preparer did not attach the statement needed to elect out of…
Foreign entity receives 120 days for a late disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its sole owner for federal tax purposes but did not timely file Form 8832. It requested discretionary relief for the intended…
Employer receives 60 days to file a qualified-separate-lines election
A holding company treated one subsidiary as a qualified separate line of business for retirement-plan testing but did not file the required Form 5310-A. Employees and outside administrators…
Taxpayer receives 60 days to recharacterize an ineligible Roth conversion
A taxpayer converted amounts from a traditional IRA to a Roth IRA in 2009 without knowing that joint modified adjusted gross income would exceed the then-applicable $100,000 limit. A financial…
Missed QSub election receives 120-day filing extension
An S corporation acquired a subsidiary and elected to treat it as a qualified subchapter S subsidiary, but discovered during restructuring that no Form 8869 had been filed for that subsidiary's…
Foreign entity receives late Form 8832 election relief
A foreign eligible entity wanted a federal tax classification different from its default classification but inadvertently failed to file Form 8832 on time. The IRS found that the entity satisfied…
Foreign entity gets late partnership-classification election
A foreign eligible entity and its two members intended partnership classification from the entity's formation date but inadvertently failed to file Form 8832. The IRS found that the entity met the…
Foreign entity gets late disregarded-entity election
A single-owner foreign eligible entity intended to be disregarded for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the entity satisfied the…
Late Form 8832 disregarded-entity relief is granted
A wholly owned foreign eligible entity intended to be disregarded for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the entity satisfied the…
Retroactive disregarded-entity election gets filing extension
A foreign eligible entity intended to be disregarded for federal tax purposes from its formation date but inadvertently failed to file Form 8832. The IRS concluded that the entity satisfied the…
Missed foreign disregarded-entity election gets relief
A single-owner foreign eligible entity intended to be disregarded for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the entity satisfied the…
Foreign entity receives retroactive Form 8832 relief
A foreign eligible entity intended to be disregarded for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the entity satisfied the discretionary-relief…
Late disregarded-entity classification election is allowed
A single-owner foreign eligible entity intended to be disregarded for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the entity satisfied the…
Wholly owned foreign entity gets late election relief
A wholly owned foreign eligible entity intended to be disregarded for federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the entity satisfied the…
Post-reorganization entity gets late disregarded election
After a corporate reorganization, a foreign eligible entity became wholly owned by another foreign entity whose owners included a member of a U.S. consolidated group. The subsidiary failed to timely…
Reorganized foreign subsidiary gets Form 8832 extension
After a corporate reorganization, a foreign eligible entity became wholly owned by another foreign entity whose owners included a member of a U.S. consolidated group. The subsidiary failed to timely…
Late disregarded election after reorganization is approved
After a corporate reorganization, a foreign eligible entity became wholly owned by another foreign entity whose owners included a member of a U.S. consolidated group. The subsidiary failed to timely…
Foreign subsidiary receives post-reorganization election relief
After a corporate reorganization, a foreign eligible entity became wholly owned by another foreign entity whose owners included a member of a U.S. consolidated group. The subsidiary failed to timely…
Reorganized subsidiary gets retroactive disregarded status
After a corporate reorganization, a foreign eligible entity became wholly owned by another foreign entity whose owners included a member of a U.S. consolidated group. The subsidiary failed to timely…
Late Form 8832 relief follows foreign reorganization
After a corporate reorganization, a foreign eligible entity became wholly owned by another foreign entity whose owners included a member of a U.S. consolidated group. The subsidiary failed to timely…
Reorganized foreign entity gets late partnership election
After a corporate reorganization, a foreign eligible entity became equally owned by another foreign entity and an unrelated foreign third party. It failed to timely file Form 8832 for intended…
Foreign partnership classification election gets extension
After a corporate reorganization, a foreign eligible entity became equally owned by another foreign entity and an unrelated foreign third party. It failed to timely file Form 8832 for intended…
Late success-based-fee safe-harbor statement gets relief
A corporate taxpayer paid an advisory fee contingent on completing a stock acquisition. Its timely return deducted 70% and capitalized 30% exactly as required by the Rev. Proc. 2011-29 safe harbor,…
Estate gets late 2010 carryover-basis election relief
The executor of an estate for a decedent who died in 2010 retained an accountant for estate-tax advice but filed Form 8939 after its deadline. The executor sought to refile the form to elect out of…
Parent group gets late consolidated return election relief
A parent corporation and its newly formed subsidiary filed separate federal income tax returns for their first affiliated year instead of making a timely consolidated return election. The parent…
Estate denied late carryover-basis election after unproven mailing
An executor said an accounting firm timely mailed Form 8939 by regular mail to elect the modified carryover-basis rules for a 2010 decedent's estate. The IRS had no record of receiving the form, and…
Consolidated group gets late extended NOL carryback election relief
A consolidated corporate group missed the deadline to elect an extended carryback period for a consolidated net operating loss under § 172(b)(1)(H). The parent represented that it had not been fully…
Foreign entity gets late disregarded classification election relief
A foreign entity with one owner was eligible to elect disregarded-entity status but did not timely file Form 8832 for its intended effective date. The owner had consistently filed personal U.S. tax…
Foreign entity gets late disregarded entity election relief
A foreign eligible entity missed the deadline to file Form 8832 electing disregarded-entity treatment from its formation date. The IRS concluded from the submitted information and representations…
LLC gets late corporate classification and S elections
A single-member limited liability company intended to elect corporate tax classification and S corporation status from the same effective date. The IRS had no record of timely receiving its Form…
Foreign entity gets late partnership classification election
A foreign eligible entity acquired a second owner but did not timely file Form 8832 to elect partnership classification from that date. A related entity later bought the remaining interest and…
Foreign entity gets late disregarded classification election
A foreign eligible entity failed to timely file Form 8832 to elect disregarded classification from its formation date. The IRS concluded that the entity satisfied the standards for discretionary…
Consulting group gets late personal-service ownership election
A consolidated group of consulting companies continued using the cash method after converting from S corporations, believing its members were qualified personal service corporations. The common…
Partnership gets late section 754 election after partner deaths
A limited liability company taxed as a partnership did not timely make a § 754 election for the year in which a partner died and partnership interests passed through estates to successors. The IRS…
Foreign entity gets late partnership election relief
A foreign eligible entity intended to be treated as a partnership from its formation date but inadvertently failed to file Form 8832 on time. Because foreign entities whose members all have limited…
Export corporation gets late IC-DISC election relief
A domestic corporation was formed solely to operate as an interest charge domestic international sales corporation and began doing business under commission arrangements. Its advisers prepared the…
Investment fund gets late PFIC mark-to-market elections for 34 companies
A regulated investment company had consistently made mark-to-market elections for investments identified as passive foreign investment companies. Its investment manager later improved the…
Housing project gets late multiple-building election relief
A low-income housing project owner intended to treat all project buildings as one multiple-building project but inadvertently omitted the election from the Forms 8609. The IRS found that the owner…
Estate denied alternate valuation election filed over one year late
An estate filed Form 706 more than one year after its due date, including extensions, and later asked to elect the alternate valuation method under § 2032. The statute bars the election when the…
Late IC-DISC election receives 60-day extension
A newly formed domestic corporation intended to elect interest charge domestic international sales corporation status for its first tax year. Its shareholder relied on a longtime accountant to make…
Insurance company receives late section 831(b) election relief
A property and casualty insurer intended to elect the alternative tax regime under IRC § 831(b). An employee overseeing tax compliance mistakenly believed the insurer's outside tax firm had…
Late disregarded entity election receives 120-day extension
A state-law entity had elected S corporation treatment from its formation date. When its S election later terminated, it intended to change its federal classification to a disregarded entity…
Partnership receives 120 days for late section 754 election
A foreign entity classified as a partnership had ownership interests transferred during a tax year. The partnership was unaware that it could elect under IRC § 754 to adjust the basis of partnership…
Subsidiaries may correct disregarded entity election date
An S corporation acquired two single-member limited liability companies whose prior owners had elected S corporation treatment. After the reorganization, the parent intended both subsidiaries to…
LLC receives late corporate classification election relief
A limited liability company intended to be classified as an association taxable as a corporation for federal tax purposes. It failed to timely file Form 8832, so its desired classification did not…
Failed Roth conversion may be recharacterized late
A taxpayer converted part of a traditional IRA to a Roth IRA in 2009 without being told that the conversion then required modified adjusted gross income below $100,000. The taxpayer's income…
Consolidated parent may make late CNOL carryback waiver election
A consolidated parent intended to elect under Treas. Reg. § 1.1502-21(b)(3)(i) to waive the entire carryback period for a consolidated net operating loss but missed the filing deadline. The group…
Parent receives relief to file late section 338 election
A consolidated parent intended to make a section 338(g) election for a subsidiary's acquisition of all the stock of a controlled foreign corporation but failed to file a valid election by the…
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.