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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Consolidated group received 60 days to waive its CNOL carryback period
The common parent of a consolidated group intended to waive the entire carryback period for a consolidated net operating loss but failed to file a valid election with the loss-year return. The group…
Estate received 120 days to make a late portability election
A decedent's estate did not file Form 706 by the normal deadline to transfer the deceased spouse's unused exclusion amount to the surviving spouse. The executor represented that the gross estate was…
Corporation received 60 days to make a missed basis-reduction election
A corporation transferred built-in-loss assets to its wholly owned subsidiary in transactions represented to qualify under § 351. It missed the deadline for jointly electing under § 362(e)(2)(C) to…
Estate received 120 days to elect special-use valuation for ranch land
A decedent's estate included ranch land held in a revocable trust. The trustee timely filed Form 706, but the accountant did not advise that the estate could elect special-use valuation under §…
Taxpayer received 45 days to elect the success-based-fee safe harbor
A taxpayer paid a success-based investment-banking fee in a corporate acquisition and capitalized the entire amount on its short-year return. It intended to elect the Revenue Procedure 2011-29 safe…
Estate received 120 days to make a late portability election
A decedent's estate did not file Form 706 by the normal deadline to transfer the deceased spouse's unused exclusion amount to the surviving spouse, who served as executrix. The executrix represented…
Foreign entity received 120 days to make a disregarded-entity election
A foreign eligible entity intended to elect disregarded-entity treatment from the date it was formed but did not timely file Form 8832. The IRS found that the entity satisfied the standards for…
Donors received 120 days to opt out of automatic GST exemption allocation
Two donors created three irrevocable trusts for their children and transferred property to each trust. Their accountant prepared timely Forms 709 but omitted the statements needed to elect out of…
Estate could not supplement Form 8939 to correct its unrealized-loss allocation
An estate timely filed Form 8939 for a decedent who died in 2010, but its tax professional mistakenly reported that the decedent owned only a fraction of a closely held company rather than all of…
Beneficiaries could not extend the required-distribution deadline
Two daughters learned only after the deadline that they were designated beneficiaries of their father's profit-sharing and money-purchase pension plans. The IRS declined to extend the statutory…
LLC receives 120 days to make a late corporate election
A limited liability company intended from its formation date to be classified as an association taxable as a corporation for federal tax purposes. It inadvertently failed to file Form 8832 by the…
Taxpayers may make late GST allocation elections
Two taxpayers created an irrevocable trust with generation-skipping transfer tax potential and each gave cash to it. They hired a tax professional to prepare Forms 709 and elect out of the automatic…
IRS grants more time for a closing-of-the-books election after an ownership change
The IRS granted a consolidated group 60 days to make a late closing-of-the-books election after an ownership change limited the group's use of pre-change losses. The group intended to file the…
Late election to pass through a rehabilitation credit is treated as timely
The IRS granted a limited liability company's request for more time to make an election that would treat its tenant as having acquired rehabilitated property for purposes of passing through an…
Extra time granted to waive a consolidated net operating loss carryback
The IRS granted a consolidated group 60 days to file an election waiving the entire carryback period for a consolidated net operating loss. The taxpayer had intended to make the election for a short…
Affiliated group receives extra time to elect consolidated filing
The IRS granted an affiliated group an extension of time to make an election to file a consolidated federal income tax return, with the parent as common parent. The group missed the regulatory…
Low-income housing project receives time to identify all project buildings
The IRS granted a taxpayer more time to elect to treat all buildings in a redacted low-income housing project as one multiple-building project under IRC § 42(g)(3)(D). The taxpayer had inadvertently…
IRS grants more time to waive a consolidated group's NOL carryback period
The IRS granted a consolidated corporate group 60 days to file an election waiving the entire carryback period for a consolidated net operating loss. The election was due with the group's…
IRS grants more time for a foreign entity to elect disregarded status
The IRS granted a foreign eligible entity 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had failed to timely file the form for its…
IRS grants more time for a tax-exempt controlled entity election
The IRS granted a corporation 60 days to file an amended return making an election under IRC § 168(h)(6)(F)(ii). The election allows a tax-exempt controlled entity to avoid being treated as a…
IRS grants more time to elect IC-DISC status
The IRS granted a domestic corporation 60 days to file Form 4876-A and make a late election to be treated as an interest charge domestic international sales corporation, or IC-DISC. The corporation…
IRS grants more time for a disregarded-entity election
The IRS granted a foreign eligible entity 120 additional days to file Form 8832 and elect disregarded-entity status for federal tax purposes. The entity intended the election to be effective on a…
IRS grants more time to identify buildings in a low-income housing credit project
The IRS granted a taxpayer more time to elect to treat all buildings in a project as one multiple-building project for purposes of the low-income housing credit. The taxpayer had inadvertently…
IRS grants more time to identify buildings in a low-income housing credit project
The IRS granted a taxpayer more time to elect to treat all buildings in a project as one multiple-building project for purposes of the low-income housing credit. The taxpayer had inadvertently…
IRS grants more time to identify buildings in a low-income housing credit project
The IRS granted a taxpayer more time to elect to treat all buildings in a project as one multiple-building project for purposes of the low-income housing credit. The taxpayer had inadvertently…
IRS grants more time to identify buildings in a low-income housing credit project
The IRS granted a taxpayer more time to elect to treat all buildings in a project as one multiple-building project for purposes of the low-income housing credit. The taxpayer had inadvertently…
IRS grants more time to elect partnership classification for a foreign entity
The IRS granted a foreign eligible entity 120 more days to file Form 8832 and elect to be treated as a partnership for federal tax purposes. The entity had intended that classification from its…
IRS grants more time to identify buildings in a low-income housing credit project
The IRS granted a taxpayer more time to elect to treat all buildings in a project as one multiple-building project for purposes of the low-income housing credit. The taxpayer had inadvertently…
IRS grants more time to make a partnership basis election
The IRS granted a limited partnership 120 more days to make a § 754 election for the year a partner died. The partnership had inadvertently failed to make the election on time, but represented that…
IRS grants more time to make a partnership basis election
The IRS granted a limited partnership 120 more days to make a § 754 election for the year a partner died. The partnership had inadvertently failed to make the election on time, but represented that…
IRS grants more time to make an LLC's section 754 election
The IRS granted a limited liability company 120 more days to make a § 754 election for the year a member died. The company had inadvertently failed to make the election on time, but represented that…
IRS grants more time to make an LLC's section 754 election
The IRS granted a limited liability company 120 more days to make a § 754 election for the year a member died. The company had inadvertently failed to make the election on time, but represented that…
IRS grants more time to make an LLC's section 754 election
The IRS granted a limited liability company 120 more days to make a § 754 election for the year a member died. The company had inadvertently failed to make the election on time, but represented that…
IRS grants more time to make an LLC's section 754 election
The IRS granted a limited liability company 120 more days to make a § 754 election for the year a member died. The company had inadvertently failed to make the election on time, but represented that…
IRS grants more time to make an LLC's section 754 election
The IRS granted a limited liability company 120 more days to make a § 754 election for the year a member died. The company had inadvertently failed to make the election on time, but represented that…
IRS grants more time to make an LLC's section 754 election
The IRS granted a limited liability company 120 more days to make a § 754 election for the year a member died. The company had inadvertently failed to make the election on time, but represented that…
IRS grants more time for a foreign entity to elect partnership status
The IRS granted a foreign eligible entity 120 more days to file Form 8832 and elect partnership classification for federal tax purposes effective on the requested date. The entity had several owners…
IRS grants more time for a foreign entity to elect disregarded-entity status
The IRS granted a foreign eligible entity 120 more days to file Form 8832 and elect disregarded-entity classification for federal tax purposes effective on the requested date. The entity had one…
IRS grants more time to make a partnership basis election
The IRS granted a limited partnership 120 more days to make a § 754 election for the year a partner died. The partnership had inadvertently failed to make the election on time, but represented that…
IRS grants an estate more time to elect portability of a deceased spouse's unused exclusion
The IRS granted a decedent's estate 120 more days to elect portability of the deceased spousal unused exclusion amount for the surviving spouse. The estate had not filed Form 706 by the original…
IRS grants extra time to file a Form 3115 copy with the National Office
The IRS granted a taxpayer 30 additional days to file a copy of Form 3115 with the National Office. The taxpayer had timely filed the original Form 3115 with its federal income tax return to change…
IRS grants late-filing relief for an accounting-period change
The IRS considered a taxpayer's late Form 1128 requesting a change from a December 31 tax year to a November 30 tax year. The taxpayer requested relief under § 301.9100-3 after missing the filing…
IRS grants extra time for a consolidated NOL carryback election
The IRS considered a consolidated group's request for more time to elect an extended carryback period for a consolidated net operating loss. The group missed the election deadline after relying on a…
IRS grants extra time for a closing-of-the-books election
The IRS considered a loss corporation's late election to close its books for an ownership change under § 1.382-6(b). The taxpayer missed the deadline and later requested relief under § 301.9100-3,…
IRS grants extra time for late entity-classification and S corporation elections
The IRS considered a newly formed eligible entity's request to make a late election to be classified as an association taxable as a corporation and a late S corporation election. The entity had…
IRS grants extra time to opt out of bonus depreciation
The parent of a consolidated corporate group intended to elect out of additional first-year depreciation for qualified property placed in service during three tax years. The group did not claim the…
IRS grants extra time for a PFIC mark-to-market election
The IRS considered a regulated investment company's late election to use the mark-to-market method for stock in a passive foreign investment company. The fund's tax adviser did not identify the…
IRS grants extra time for a late corporate classification election
The IRS considered a limited liability company that converted from a corporation and intended to elect association treatment for federal tax purposes from the conversion date. The taxpayer…
IRS grants extra time for a discharge-of-indebtedness tax election
The IRS considered an individual's late election to apply excluded cancellation-of-debt income first to the basis of depreciable rental property. The taxpayer's accountant reported the excluded…
IRS grants late S corporation and QSub elections
A parent corporation intended to elect S corporation status and to treat two wholly owned subsidiaries as qualified subchapter S subsidiaries. Its Forms 2553 and 8869 were not filed on time because…
Parent receives extra time to make a consolidated-return election
A corporate parent and its subsidiaries missed the deadline to elect consolidated federal income tax return treatment. The parent said it had reasonably relied on a qualified tax professional who…
Estate receives extra time to elect portability of unused exclusion
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount for the surviving spouse. The estate was below the threshold that otherwise…
Donors receive extra time to opt out of automatic GST allocation
Donors transferred property to an irrevocable trust for their children and grandchildren, but their advisers did not elect out of the generation-skipping transfer tax exemption automatic allocation…
IRS grants more time to submit mental-incompetency evidence for GST tax relief
The IRS granted an estate a 120-day extension to file a physician's certification or other evidence that the decedent was mentally incompetent during the period relevant to the generation-skipping…
IRS grants an estate 120 days to make a portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of a deceased spouse's unused exclusion amount. The IRS concluded that the estate…
IRS grants a QDOT 60 days to report the surviving spouse's citizenship
A qualified domestic trust failed to notify the IRS and certify that its surviving spouse beneficiary had become a United States citizen. The trustee requested relief after learning that the notice…
IRS grants 120 days to make a disregarded-entity election
A foreign eligible entity inadvertently failed to timely file Form 8832 to elect disregarded-entity treatment for federal tax purposes. The IRS found that the company satisfied the requirements for…
IRS grants 60 days to recharacterize a failed SEP IRA conversion
A taxpayer converted funds from a SEP IRA to a Roth IRA but later learned that the taxpayer's income exceeded the applicable conversion limitation. The IRS found that the taxpayer reasonably relied…
IRS grants 60 days to recharacterize a failed SEP IRA conversion
A taxpayer converted funds from a SEP IRA to a Roth IRA but later learned that the taxpayer's income exceeded the applicable conversion limitation. The IRS found that the taxpayer reasonably relied…
Forty-five-day extension granted for a success-based-fee election statement
The IRS granted a taxpayer 45 more days to file the statement required to elect the safe harbor for allocating success-based transaction fees under Rev. Proc. 2011-29. The taxpayer had deducted 70…
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.