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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PLR 1343011: late IC-DISC election granted an extension
The IRS considered a corporation that intended to operate as an interest charge domestic international sales corporation, or IC-DISC, but did not timely file Form 4876-A. The form had been prepared…
PLR 1343009: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343008: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343007: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343006: 60-day extension granted for a repair-cost accounting method filing
The IRS granted a taxpayer 60 more days to file a copy of Form 3115 for an accounting method change concerning repair and maintenance costs that were not required to be capitalized. The taxpayer's…
PLR 1343002: trust granted time to make charitable contribution election
The IRS granted a trust 120 days to make an election under IRC section 642(c)(1) for a charitable contribution paid in a later tax year to be treated as paid in an earlier year. The trustee had…
PLR 1343001: late 2010 basis election denied
The IRS denied an estate's request for more time to file Form 8939 and make the section 1022 election for property acquired from a decedent who died in 2010. The personal representatives had not…
PLR 1342018: IRS grants extra time to file a qualified separate lines of business election
The IRS granted a nonprofit corporation an extension of time to file a notice electing to treat two related businesses as qualified separate lines of business, or QSLOBs, for retirement-plan…
PLR 1342009: IRS grants more time to elect the LIFO inventory method
A corporate subsidiary asked for more time to file Form 970 and elect the LIFO inventory method after discovering that the form had not been filed. The IRS found that the taxpayer had acted…
PLR 1342008: IRS grants more time to waive a consolidated NOL carryback
A consolidated corporate group asked for more time to file an election waiving the carryback period for a consolidated net operating loss. The group represented that it had not carried the loss back…
PLR 1342006: IRS grants more time to make a 2010 decedent's basis election
An estate asked for more time to file Form 8939 and make the Section 1022 election for property acquired from a decedent who died in 2010. The IRS concluded that the requirements for relief under…
PLR 1342005: IRS grants more time to make an extended NOL carryback election
A successor agent for a consolidated corporate group asked for more time to make an election extending the carryback period for a consolidated net operating loss. The election was intended to carry…
PLR 1342002: IRS grants more time to elect disregarded-entity status
A foreign entity eligible to choose its federal tax classification intended to be treated as a disregarded entity. It failed to timely file Form 8832 because of inadvertence. The IRS found that the…
PLR 1341030: IRS grants late-election relief for combining rental real estate activities
The IRS granted married taxpayers 120 days to make a late election to treat all of their rental real estate interests as one rental real estate activity. The taxpayers represented that they were in…
PLR 1341028: IRS treats a late Form 1128 as timely filed
The IRS granted a taxpayer relief for a late Form 1128 requesting adoption of an October 31 tax year. The taxpayer filed the form after the deadline and requested relief under section 301.9100-3.…
PLR 1341025: IRS grants late entity-classification election relief
The IRS granted an entity 120 days to make a late election to be treated as an association taxable as a corporation for federal tax purposes. The entity was eligible to elect its classification but…
PLR 1341024: IRS grants late disregarded-entity election relief
The IRS granted a foreign, wholly owned entity 120 days to file Form 8832 electing disregarded-entity treatment effective on its formation date. The entity represented that it was eligible for the…
PLR 1341023: IRS grants late IC-DISC election relief
The IRS granted a domestic corporation 60 days to file Form 4876-A for IC-DISC treatment for its first taxable year. The form had been prepared and signed, but a clerical error caused it to be kept…
PLR 1341022: IRS grants late consolidated-group intercompany election relief
The IRS granted a consolidated group 45 days to file a late election under section 1.1502-13(l)(3) for certain intercompany stock transactions. The group represented that it reasonably relied on a…
PLR 1341021: IRS grants extra time to allocate GST exemption to a trust
The IRS granted a donor and spouse 120 days to allocate their available generation-skipping transfer tax exemptions to a transfer to an irrevocable trust. The ruling allows the gift to be split so…
PLR 1341020: IRS grants late election relief for forgoing bonus depreciation
The IRS granted an affiliated group 60 days to make a late election not to deduct additional first-year depreciation under sections 168(k)(1) and 168(k)(5). The taxpayer had filed timely returns…
PLR 1341019: IRS restores S corporation status after late trust elections
The IRS concluded that an S corporation's termination was inadvertent after an ESBT election and two QSST elections were not timely filed. The corporation and its shareholders had reported…
PLR 1341012: IRS grants more time to allocate GST tax exemption
The IRS granted a donor additional time to allocate generation-skipping transfer tax exemption to a cash transfer made to an irrevocable trust. The donor had engaged a certified public accounting…
PLR 1341008: IRS grants more time to elect consolidated return filing
The IRS granted a parent company and its subsidiaries more time to elect to file a consolidated federal income tax return. The group intended to make the election but did not file it by the…
PLR 1341007: IRS grants more time to elect disregarded entity status
The IRS granted a foreign eligible entity 120 more days to elect disregarded entity status for federal tax purposes. The entity had failed to timely file Form 8832 for the intended effective date.…
PLR 1341002: IRS grants late section 754 election relief to a family partnership
The IRS granted a family limited partnership 120 additional days to make a section 754 election for Year 1 after the partnership's tax advisor failed to explain that the election was available. A…
PLR 1340014: IRS grants more time to allocate generation-skipping transfer tax exemption
The IRS granted a 120-day extension for a donor to allocate available generation-skipping transfer tax exemption to transfers made to two trusts. The donor's gift tax return had been prepared by an…
PLR 1340013: IRS grants more time to allocate GST exemption to three trusts
The IRS granted a 120-day extension for a decedent's estate to allocate available generation-skipping transfer tax exemption to transfers made to three irrevocable trusts. The trusts' attorney…
PLR 1340007: IRS grants a late election for Canadian retirement accounts
The IRS granted a taxpayer more time to elect treaty treatment for undistributed earnings in Canadian retirement accounts. The taxpayer had moved from the United States to Canada, later returned to…
PLR 1340006: IRS grants more time for a tax-exempt controlled entity election
The IRS granted a corporation 60 days to make a late election under section 168(h)(6)(F)(ii) to avoid being treated as a tax-exempt entity for certain depreciation rules. The corporation was owned…
PLR 1340003: IRS grants more time for a consolidated NOL carryback election
The IRS granted a consolidated corporate group 60 days to make a late election for an extended carryback period for a consolidated net operating loss. The group represented that it intended to make…
PLR 1338042: IRS grants GST exemption relief after gift-tax return errors
Two taxpayers created trusts for their children and reported gifts to the trusts on Forms 709. Their tax professional treated the gifts as direct skips and incorrectly treated portions of the gifts…
PLR 1338041: IRS grants late election relief for foreign entity classification
A foreign eligible entity was treated by default as an association taxable as a corporation, but it intended to be classified as a disregarded entity for federal tax purposes. The entity failed to…
PLR 1338039: IRS grants late QSub election relief
An S corporation wholly owned a subsidiary and intended to elect to treat that subsidiary as a qualified subchapter S subsidiary, or QSub. It failed to timely file Form 8869 because of inadvertence.…
PLR 1338038: IRS grants Canadian RRSP holders more time to make a treaty election
A married couple who moved from Canada to the United States had Canadian registered retirement savings plans (RRSPs) and had not made the election needed to defer U.S. tax on income accrued in those…
PLR 1338037: IRS grants more time for a foreign entity to elect disregarded-entity status
A foreign corporation that was eligible to choose its federal tax classification failed to timely file Form 8832 to be treated as a disregarded entity effective on Date 1. The entity asked for…
PLR 1338036: IRS grants a surviving spouse more time for a Canadian RRSP treaty election
A taxpayer and spouse became U.S. residents while holding Canadian registered retirement savings plans (RRSPs), but they did not make the election needed to defer U.S. tax on undistributed RRSP…
PLR 1338032: IRS grants five foreign companies more time to elect corporate treatment
Five foreign companies were eligible to elect to be treated as associations taxable as corporations for federal tax purposes but failed to timely file Form 8832. They asked for relief under Treas.…
PLR 1338027: IRS grants a Canadian taxpayer more time to make a retirement-plan treaty election
A Canadian taxpayer moved to the United States while holding three Canadian registered retirement savings plans and did not make a timely election under Rev. Proc. 2002-23 to defer recognition of…
PLR 1338025: IRS grants more time to elect consolidated-return treatment
A parent company discovered that a subsidiary group had filed consolidated returns with the wrong common parent and that another dormant subsidiary had been omitted from one return. The parent…
PLR 1338023: IRS grants more time to provide a duplicate accounting-method form
A taxpayer filed Form 3115 to change its accounting method while two refund suits were pending. The taxpayer sent a duplicate form to government counsel in one suit but mistakenly believed that…
PLR 1338022: IRS grants more time to provide a duplicate accounting-method form
A taxpayer filed Form 3115 to change its accounting method for certain securities while two refund suits were pending. The taxpayer sent a duplicate form to government counsel in one suit but…
PLR 1338021: IRS grants a consolidated group more time to provide Form 3115 copies
A consolidated group filed Form 3115 to change its accounting method for amortizable bond premium while one group member had two refund suits pending. The group sent a duplicate form to government…
PLR 1338020: IRS grants a consolidated group more time to provide Form 3115 copies
A consolidated group filed Form 3115 to change its accounting method for de minimis original issue discount while one group member had two refund suits pending. The group sent a duplicate form to…
PLR 1338019: IRS grants a consolidated group more time to elect an extended net operating loss carryback
A consolidated group incurred a net operating loss and failed to timely elect an extended carryback period for that loss. The group asked for more time under the relief rules for late regulatory…
PLR 1338018: IRS grants more time to make a safe harbor election for success-based fees
A taxpayer paid a success-based fee after being acquired and used the safe harbor in Rev. Proc. 2011-29 to allocate 70 percent of the fee to deductible costs and 30 percent to capitalized costs. The…
PLR 1338017: IRS grants more time to elect consolidated return treatment
A parent and three subsidiaries wanted to file their first consolidated federal income tax return, but the election was not timely filed. The parent asked for relief under the late-election rules.…
PLR 1338014: IRS grants more time to elect treaty deferral for Canadian RRSP income
A taxpayer who moved from Canada to the United States held two Canadian registered retirement savings plans. The taxpayer and spouse did not know they needed to file Form 8891 and make the treaty…
PLR 1338013: IRS grants more time to allocate generation-skipping transfer tax exemption
A married couple made cash gifts to an irrevocable trust for their grandchildren but did not report the gifts on gift tax returns or allocate generation-skipping transfer tax exemption to them.…
PLR 1338011: IRS grants more time to make section 338 elections for foreign targets
A U.S. parent and its foreign subsidiary acquired all of the stock of two foreign corporations and intended to make section 338(g) elections. The elections were not timely filed, and the parent…
PLR 1338010: IRS grants more time to elect a later low-income housing credit period
A taxpayer intended to begin the low-income housing credit period for a newly constructed building in the year after the building was placed in service. An accountant mistakenly selected the earlier…
PLR 1338009: IRS grants more time to make a success-based fee election
A publicly traded company used the safe harbor in Rev. Proc. 2011-29 to capitalize 30 percent of success-based fees from an acquisition and deduct the remaining 70 percent. The company intended to…
PLR 1338007: IRS grants more time to elect discharge-of-indebtedness relief
A married couple received cancellation-of-debt income through a partnership and intended to elect an exclusion for qualified real property business indebtedness. Their tax preparer overlooked the…
PLR 1338002: IRS grants more time to allocate GST exemption to trusts
A decedent created several trusts for descendants but did not allocate generation-skipping transfer tax exemption to the initial transfers. The decedent's lawyer and accountant had not advised the…
PLR 1337011: Foreign entity receives more time to elect partnership classification
A foreign entity asked for more time to file Form 8832 and elect partnership classification for U.S. federal tax purposes. The IRS concluded that the entity acted reasonably and in good faith and…
PLR 1337010: Partnership receives more time to make a section 754 election
A limited liability company treated as a partnership for federal tax purposes inadvertently failed to make a timely IRC § 754 election after a new owner acquired an interest. The partnership said it…
PLR 1337009: Taxpayer receives more time to elect Canadian retirement-plan deferral
A U.S. citizen living in Canada asked for more time to elect deferral of U.S. federal income tax on undistributed earnings in a Canadian registered retirement savings plan. The taxpayer had not…
PLR 1337008: Taxpayer receives more time to elect Canadian RRSP deferral
A Canadian-born taxpayer who became a U.S. permanent resident asked for more time to elect deferral of U.S. tax on income in two Canadian RRSP accounts. The taxpayer had withdrawn RRSP funds under a…
PLR 1337006: Taxpayer receives more time to elect Canadian RRSP tax deferral
A Canadian citizen and U.S. lawful permanent resident asked for more time to elect deferral of U.S. tax on undistributed earnings in a Canadian registered retirement savings plan. The IRS found that…
PLR 1337005: Canadian spouses receive more time to elect retirement-account tax deferral
Two spouses who moved from Canada to the United States asked for more time to elect deferral of U.S. tax on undistributed earnings in their Canadian registered retirement savings plans and locked-in…
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.