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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Administrative trust modifications preserved estate and GST treatment
Four irrevocable pre-September 25, 1985 trusts proposed adding distribution trustees, separating investment and distribution authority, and limiting replacement trustees by family relationship. The…
Dividing and partly terminating a QTIP marital trust produced defined gift, estate, and income tax results
Trustees proposed dividing a QTIP marital trust into three pro rata trusts, converting one to a state-law total return unitrust, and terminating another for the deceased spouse's children. The IRS…
Settlor's retained powers made trust funding an incomplete gift while committee distributions were not committee members' gifts
A settlor proposed an irrevocable trust whose distribution committee could make unanimous distributions, while the settlor retained consent, support, and testamentary appointment powers. The IRS…
Court-approved trust settlement avoids GST and gift tax
A testamentary trust created before September 25, 1985 had been involved in years of litigation among its beneficiaries. All qualified beneficiaries reached an arm's-length settlement, and a state…
Pro rata QTIP trust division preserves QSST and tax treatment
A surviving spouse proposed dividing an irrevocable QTIP trust that held S corporation stock into two equal successor trusts. The assets would be divided pro rata, the spouse would remain trustee…
Non-pro-rata trust partitions preserved GST exemption without gifts or gain
Three trusts created under a decedent's will before September 25, 1985 proposed non-pro-rata partitions after appointing successor trustees. Each original trust would retain its limited liability…
Non-pro-rata trust partitions preserved GST exemption without gifts or gain
Three trusts created under a decedent's will before September 25, 1985 proposed non-pro-rata partitions after appointing successor trustees. Each original trust would retain its limited liability…
Non-pro-rata trust partitions preserved GST exemption without gifts or gain
Three trusts created under a decedent's will before September 25, 1985 proposed non-pro-rata partitions after appointing successor trustees. Each original trust would retain its limited liability…
Court-approved trust severance preserved GST exemption without gifts, estate inclusion, or gain
A pre-1985 irrevocable trust became the subject of fiduciary and beneficiary litigation over investments, management, and family-owned farmland corporations. A court-approved settlement proposed…
Grandchild trust modifications avoid estate, gift, and GST consequences
A settlor and spouse created three irrevocable trusts, each for one grandchild, and allocated enough GST exemption to give each trust a zero inclusion ratio. They proposed allowing two trusts to…
Grandchild trust modifications avoid estate, gift, and GST consequences
A settlor and spouse created three irrevocable trusts, each for one grandchild, and allocated enough GST exemption to give each trust a zero inclusion ratio. They proposed allowing two trusts to…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
IRS rules on trust ownership and gift-tax treatment of distributions
The IRS ruled on income-tax ownership and gift-tax consequences for an irrevocable trust controlled through a grantor and a distribution committee. It concluded that the grantor was not treated as…
Disclaimer of a trust remainder will not trigger federal gift tax
A taxpayer planned to disclaim a contingent remainder interest in an irrevocable trust created before January 1, 1977. The IRS ruled that the disclaimer would not be a transfer subject to federal…
Trust modification will not create a general power or end GST tax exemption
The IRS approved a nonjudicial modification of an irrevocable trust created before September 25, 1985. The modification changed how successor trustees would be appointed and ensured that descendants…
Proposed trust disclaimers would not be taxable gifts
An individual who was a contingent beneficiary of two irrevocable trusts asked about disclaiming future interests after reaching the age of majority. The trusts were created before 1977, and the…
PLR 1349002: Trust division does not trigger additional transfer or income tax consequences
Trustees proposed dividing an old irrevocable trust into three separate trusts, one for each of a beneficiary's family lines, so the shares could be managed under different investment approaches.…
PLR 1345028: IRS approves administrative changes to three grandfathered trusts
The IRS approved proposed changes to three irrevocable trusts created before September 25, 1985. The changes would separate distribution and investment responsibilities, add an independent…
PLR 1345027: Administrative trust changes do not trigger estate, gift, or GST tax consequences
The trustee of three irrevocable trusts asked whether proposed changes to the trustee structure would create estate or gift tax problems for the settlor or beneficiaries. The changes would give an…
PLR 1345026: Administrative trust changes do not trigger estate, gift, or GST tax consequences
The trustee of three irrevocable trusts asked whether proposed changes to the trustee structure would create estate or gift tax problems for the settlor or beneficiaries. The changes would add an…
PLR 1345004: IRS approves administrative changes to three irrevocable trusts
The proposed changes would add an individual distribution trustee and clarify trustee replacement and investment provisions for three irrevocable trusts created before September 25, 1985. The IRS…
PLR 1342001: IRS approves tax treatment of a court-approved trust division
A family asked the IRS about the tax consequences of a court-approved settlement dividing an old irrevocable trust into four separate trusts, with each child's trust divided again into Trust A and…
IRS finds proposed disclaimers of trust interests would not be taxable gifts
The IRS ruled that an individual's proposed disclaimers of remainder and income interests in four trusts would not be taxable gifts. The trusts were created before 1977, and the individual learned…
CCA analyzes self-cancelling notes used in transfers of closely held stock
Chief Counsel Advice analyzes a decedent’s transfers of stock to grantor trusts in exchange for promissory notes with self-cancelling features. The advice concludes that the difference between the…
PLR 1323007: IRS approves gift and estate tax treatment of a charitable lead annuity trust
The IRS considered a taxpayer's creation of a charitable lead annuity trust that would pay a fixed annual amount to a private foundation for a specified term, with the remaining property then…
PLR 1322025: IRS approves trust distributions after a judicial construction
The IRS ruled that a court-ordered distribution of all assets from an exempt trust to a successor trust would not increase the successor trust's generation-skipping transfer tax inclusion ratio…
PLR 1321012: IRS approves charitable transfers of trust remainder and unitrust interests
The IRS ruled that a married couple may transfer their charitable remainder unitrust remainder and unitrust interests to a charitable organization. The couple will irrevocably give up the power to…
PLR 1320009: IRS approves converting grandfathered trusts to unitrusts
The IRS considered whether two irrevocable trusts created before September 25, 1985 could be converted to unitrusts under a state statute. The proposed conversion would define trust income as a…
PLR 1310006: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 1310005: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 1310004: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 1310003: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 1310002: Trust powers do not make committee members the taxable owners or gift donors on the submitted facts
The IRS considered an irrevocable trust created for a grantor's descendants, with distributions controlled by a distribution committee and certain powers retained by the grantor. It concluded that…
PLR 1303003: IRS approves dividing a marital trust and renouncing one spouse's interest
A surviving spouse and the other trust beneficiaries asked whether a marital trust could be divided into two trusts and whether the spouse could renounce her interest in one of them. The IRS ruled…
PLR 1250001: IRS treats a trust income interest as intangible property for gift tax purposes
The IRS ruled that a nonresident, noncitizen's release of income interests in several subtrusts would be treated as a transfer of intangible property and therefore would not be subject to gift tax…
PLR 1249002: IRS approves charitable transfers involving a remainder unitrust
The IRS ruled that a surviving donor could transfer an undivided portion of a charitable remainder unitrust payment and the related trust remainder to the charitable remainder beneficiary. The donor…
PLR 1245007: IRS approves the division of an irrevocable trust into three separate trusts
The IRS approved a proposed pro rata division of an irrevocable trust created before September 25, 1985, into three separate trusts for three grandchildren and their descendants. The ruling…
PLR 1245004: IRS approves a disclaimer of the remaining balance of an IRA
The IRS ruled that a surviving spouse made a qualified disclaimer of the remaining balance of an inherited IRA. The spouse had received required minimum distributions for two months after the…
PLR 1244014: Court reformation would correct a mistaken trust transfer for gift tax purposes
Grantor and Grantor’s spouse each intended to transfer an interest in their residence to a separate qualified personal residence trust. A scrivener’s error caused Grantor’s deed to name the spouse’s…
PLR 1243006: IRS approves division of a pre-1985 generation-skipping trust
The IRS approved a proposed division of an irrevocable trust created before September 25, 1985 into four separate trusts for different family lines. It ruled that the divided trusts would retain…
PLR 1243004: Estate gets relief for QTIP and GST elections and trust divisions
The IRS granted an estate 120 more days to make a QTIP election, divide a trust into exempt and non-exempt trusts, make a reverse QTIP election, and allocate the decedent's available GST exemption.…
PLR 1243001: IRS declines to recognize a retroactive trust reformation
The IRS declined to recognize a state court's retroactive reformation of a trust for federal gift, estate, and generation-skipping transfer tax purposes. The reformation was intended to replace an…
PLR 1240004: IRS grants spouses more time to allocate GST exemption after gift splitting
Spouses elected to split a gift made to a trust, but their timely gift tax returns did not allocate generation-skipping transfer tax exemption to part of the transfer. The IRS concluded that they…
PLR 1240003: IRS grants spouses more time to allocate GST exemption after gift splitting
Spouses elected to split a gift made to a trust, but their timely gift tax returns did not allocate generation-skipping transfer tax exemption to part of the transfer. The IRS concluded that they…
PLR 1233011: IRS limits the retroactive effect of a prior ruling's revocation
The IRS granted relief under IRC § 7805(b) so that the revocation of an earlier private letter ruling would apply prospectively rather than retroactively. The earlier ruling had improperly granted…
PLR 1228017: IRS finds proposed trust disclaimers would not be taxable gifts
A taxpayer planned to disclaim contingent interests in two irrevocable trusts created before 1977. The disclaimers would be executed within nine months after the taxpayer reached the age of…
PLR 1223012: IRS approves a tax-neutral trust division and modification
The IRS approved corrections to two scrivener's errors in an irrevocable trust and a pro rata division of the trust into two successor trusts for separate family lines. The IRS ruled that the…
PLR 1220030: IRS approves a trust construction without gift or GST tax consequences
The IRS approved a proposed judicial construction of a multigenerational trust involving marital, family, child, and grandchild trusts. The construction clarified how trust assets would be divided…
PLR 1216010: IRS approves merger of grandfathered trusts without adverse tax effects
The parties proposed merging sixteen subtrusts within four pre-1985 trusts into four surviving trusts, one for each beneficiary, while preserving the original beneficial interests and vesting and…
PLR 1210008: Reformed residuary trust avoids estate inclusion and receives zero GST inclusion ratio
The IRS ruled on a proposed retroactive reformation and modification of a residuary trust created for a surviving spouse. The corrected trust terms limited distributions to an ascertainable support…
PLR 1210002: Trust modifications preserve GST exemption and do not create gifts
The IRS ruled on proposed changes to an irrevocable trust for descendants, including changing its situs and governing law, updating trustee powers, and clarifying administrative provisions. The IRS…
PLR 1210001: Trust modifications preserve GST exemption and do not create gifts
The IRS ruled on proposed changes to an irrevocable trust for a child and descendants, including a change in situs and governing law, correction of a scrivener's error, revised trustee provisions,…
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.