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.
No determinations match these filters
Try fewer or different words, check the spelling, or clear the filters to browse everything.
Estate gets more time to split a marital trust and make a reverse QTIP election for GST purposes
When a person dies leaving property in a marital trust for a surviving spouse, the estate can elect QTIP treatment so the property qualifies for the estate-tax marital deduction. For the…
Foreign single-owner entity gets more time to elect disregarded-entity status
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A foreign entity with a single owner can elect to be disregarded, meaning it is treated…
IRS denies a late portability election because the estate used hindsight
"Portability" lets a surviving spouse use the unused portion of a deceased spouse's federal estate-tax exclusion (the deceased spousal unused exclusion, or DSUE), but only if the first spouse's…
Foreign single-owner entity gets more time to elect disregarded-entity status
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A foreign entity with a single owner can elect to be disregarded, meaning it is treated…
Foreign single-owner entity gets more time to elect disregarded-entity status
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832. A foreign entity with a single owner can elect to be disregarded, meaning it is treated…
Exporter gets more time to elect IC-DISC status after filing the election three days late
An interest-charge domestic international sales corporation (IC-DISC) is a special export-incentive entity that lets a related U.S. business defer some tax on export income. To be one, a corporation…
Buyer and seller of an S corporation get more time to elect asset-sale treatment for a stock purchase
When someone buys at least 80% of a corporation's stock, a section 336(e) election lets the parties treat the stock sale as if the company had instead sold all its assets, which can give the buyer a…
Opportunity-fund gets more time to self-certify after its accountant left the form off the return
A limited liability company was set up to be a Qualified Opportunity Fund (QOF), the kind of investment vehicle that lets people defer and reduce tax on capital gains they reinvest in economically…
Partnership gets more time to make a late Section 754 basis-adjustment election
An LLC taxed as a partnership wanted to make a Section 754 election, which lets a partnership adjust the tax basis of its assets when an interest changes hands (here triggered by the death of an…
Foreign entity gets extra time to elect disregarded-entity (check-the-box) status
A foreign business entity with a single owner wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it is ignored as separate from its owner. To do that it had to…
Supplemental ruling giving an entity a fresh 60 days for a late check-the-box election
This short letter supplements and modifies an earlier private letter ruling (PLR-110110-23, issued February 23, 2024). It updates the legend (the redacted list of defined terms) in that earlier…
9100 relief for a late Form 8996 self-certifying a Qualified Opportunity Fund
A taxpayer set up an entity to be a Qualified Opportunity Fund (QOF), the vehicle that lets investors defer and reduce tax on capital gains reinvested in designated low-income areas. To become a…
9100 relief for a late Form 8996 self-certifying a Qualified Opportunity Fund
An LLC was formed to operate as a Qualified Opportunity Fund (QOF), the vehicle that lets investors defer and reduce tax on capital gains reinvested in designated low-income areas. To become a QOF,…
9100 relief for late GILTI high-tax exclusion elections triggered by a treaty MAP adjustment
A US corporation owned a group of controlled foreign corporations (CFCs). US owners of CFCs generally must pay tax each year on "GILTI," a category of their foreign subsidiaries' income, but they…
9100 relief for a lower-tier partnership's late section 754 election
This ruling involves a tiered partnership structure: an upper-tier partnership (UTP) held a lower-tier partnership (LTP). After some restructuring, the partners of the upper-tier partnership sold…
9100 relief for a late taxable REIT subsidiary election on Form 8875
A company that planned to be taxed as a real estate investment trust (REIT) wanted one of its subsidiaries to be treated as a "taxable REIT subsidiary" (TRS). A TRS is a corporation a REIT can own…
9100 relief for a foreign entity's late check-the-box election to be disregarded
A foreign entity wanted to be treated as a disregarded entity for US federal tax purposes, effective from the date it was formed. A disregarded entity is ignored as separate from its owner, so its…
9100 relief for a late section 336(e) election treating an S corporation stock sale as an asset sale
The shareholders of an S corporation sold its stock to a buyer that is taxed as a partnership. A section 336(e) election lets the parties treat a qualifying stock sale as if it were a sale of the…
9100 relief for late check-the-box elections by six foreign entities
A US partnership held, through a foreign corporation, interests in six foreign entities. Those entities wanted to choose how they are treated for US tax purposes: four as partnerships and two as…
9100 relief for late Forms 8996 self-certifying a Qualified Opportunity Fund
An LLC taxed as a partnership was formed to operate as a Qualified Opportunity Fund (QOF), the vehicle that lets investors defer and reduce tax on capital gains reinvested in designated low-income…
9100 relief for a late section 754 basis-adjustment election
An LLC taxed as a partnership meant to make a section 754 election for the year in which new buyers acquired interests in it, but it missed the filing deadline. A section 754 election lets a…
9100 relief for a late section 754 basis-adjustment election
An LLC taxed as a partnership meant to make a section 754 election for the year in which new buyers acquired interests in it, but it missed the filing deadline. A section 754 election lets a…
9100 relief for a late section 754 basis-adjustment election
An LLC taxed as a partnership meant to make a section 754 election for the year in which new buyers acquired interests in it, but it missed the filing deadline. A section 754 election lets a…
9100 relief for a late section 754 basis-adjustment election
An LLC taxed as a partnership meant to make a section 754 election for the year in which new buyers acquired interests in it, but it missed the filing deadline. A section 754 election lets a…
9100 relief to make a late section 754 basis-adjustment election for a partnership
When someone buys into a partnership or the partnership distributes property, a Section 754 election lets the partnership adjust the tax basis of its assets so the new or continuing partners get…
9100 relief to file a late election treating a foreign entity as a corporation
A business entity can choose how it is taxed by "checking the box" on Form 8832, an election called an entity classification election. An eligible foreign entity can elect to be treated as an…
9100 relief to make a late election to file a consolidated corporate return
A group of related corporations can choose to file one combined ("consolidated") federal income tax return instead of separate returns, with a parent company as the common parent. That election is…
9100 relief to file a late Form 8996 self-certifying as a Qualified Opportunity Fund
To claim Opportunity Zone tax benefits, an entity must "self-certify" as a Qualified Opportunity Fund (QOF) by attaching Form 8996 to a timely filed return. Here, an LLC taxed as a partnership was…
9100 relief to make a late estate-tax portability election for a surviving spouse
When someone dies without using up their full estate-tax exclusion, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if the…
9100 relief to file a late entity election treating a foreign entity as a partnership
A business entity can choose how it is taxed by "checking the box" on Form 8832, an election called an entity classification election. A foreign entity that is eligible can elect to be treated as a…
9100 relief to file a late entity election treating a foreign entity as a partnership
A business entity can choose how it is taxed by "checking the box" on Form 8832, an election called an entity classification election. A foreign entity that is eligible can elect to be treated as a…
9100 relief to file a late entity election treating a foreign entity as a partnership
A business entity can choose how it is taxed by "checking the box" on Form 8832, an election called an entity classification election. A foreign entity that is eligible can elect to be treated as a…
9100 relief to make a QTIP election the estate's accountant never advised
Property left to a surviving spouse can qualify for the estate tax marital deduction, and a "QTIP" election under Section 2056(b)(7) lets an executor claim that deduction for a trust that pays the…
Request to enlarge an already-made QTIP election is denied because the election is irrevocable
When someone dies, property left to a surviving spouse can escape estate tax through the marital deduction, and a "QTIP" election under Section 2056(b)(7) lets an executor treat certain trust…
9100 relief to file a late Form 8996 self-certifying as a Qualified Opportunity Fund
An entity that wants Opportunity Zone tax benefits must "self-certify" as a Qualified Opportunity Fund (QOF) by attaching Form 8996 to a timely filed return. Here, an LLC taxed as a partnership was…
9100 relief to refile the original Form 3115 after a one-day-late return spoiled an accounting-method change
To change a method of accounting under the IRS "automatic consent" procedures, a taxpayer must file Form 3115 twice: a duplicate copy with a designated IRS office, and the original attached to a…
9100 relief to file a late Section 336(e) election treating an S corporation stock sale as an asset sale
When buyers acquire at least 80% of a corporation's stock, a Section 336(e) election can let the parties treat the stock sale as if it were a sale of the company's assets, which often gives the…
9100 relief to file a late Form 8996 self-certifying as a Qualified Opportunity Fund
An entity that wants Opportunity Zone tax benefits must "self-certify" as a Qualified Opportunity Fund (QOF) by attaching Form 8996 to a timely filed return each year. Here, an LLC taxed as an S…
9100 relief to file a late election opting out of the Section 382(l)(5) bankruptcy rule
When a company with tax losses changes ownership, Section 382 usually limits how much of those losses the new owner can use each year. A special rule, Section 382(l)(5), can apply instead when the…
9100 relief to file two late "check-the-box" elections classifying foreign subsidiaries as disregarded
This letter gives a company extra time to make two late "check-the-box" entity classification elections. A U.S. corporation that had elected S corporation status indirectly owned two foreign…
9100 relief to make late QTIP and reverse-QTIP elections on an estate tax return after the preparer omitted them
This letter gives an estate more time to make two estate-tax elections that its accountant left off the return. A QTIP election (Section 2056(b)(7)) lets property passing into a marital trust for a…
9100 relief treating a late Form 8996 as timely to self-certify a partnership as a Qualified Opportunity Fund
This letter grants a late-filing extension for an Opportunity Zone election, on facts very similar to a companion ruling in the same release week. A Qualified Opportunity Fund (QOF) self-certifies…
9100 relief treating a late Form 8996 as timely to self-certify a partnership as a Qualified Opportunity Fund
This letter grants a late-filing extension for an Opportunity Zone election. To become a Qualified Opportunity Fund (QOF), an entity must self-certify by filing Form 8996 with a timely tax return.…
9100 relief to file a late "check-the-box" election classifying a foreign entity as a partnership
This letter grants extra time to make a "check-the-box" entity classification election, a companion to another ruling issued the same week. Under the Section 7701 regulations, an eligible business…
9100 relief to file a late "check-the-box" election classifying a foreign entity as disregarded
This letter grants extra time to make a "check-the-box" entity classification election. Under the Section 7701 regulations, an eligible business entity can elect how it is treated for federal tax…
9100 relief to file a late Form 8996 self-certifying a partnership as a Qualified Opportunity Fund
This letter grants a late-filing extension for an Opportunity Zone election. A Qualified Opportunity Fund (QOF) is an investment vehicle that lets investors defer and reduce capital-gains tax when…
9100 relief to make late GILTI high-tax-exclusion elections for a CFC group across three years
This letter gives a corporate group more time to make a tax election tied to the GILTI rules for foreign subsidiaries. GILTI (global intangible low-taxed income) requires U.S. shareholders of…
9100 relief to file a late statement electing the 70/30 success-based-fee safe harbor under Rev. Proc. 2011-29
This letter grants a company extra time to file a tax election it meant to make but accidentally left off its return. When a business pays fees that are contingent on closing an acquisition…
Late relief granted to self-certify a partnership as a Qualified Opportunity Fund
A Qualified Opportunity Fund (QOF) is an investment vehicle that lets investors defer and reduce tax on capital gains if they reinvest in designated low-income "opportunity zones." To become a QOF,…
Late relief granted to elect out of automatic GST exemption allocation for two GRATs
When someone makes a gift to certain trusts that could later skip a generation, the tax code automatically uses up part of the person's generation-skipping transfer (GST) tax exemption unless they…
Partnership gets more time to make a late Section 754 basis-adjustment election
A partnership can file a "section 754 election" so that when partnership interests change hands or property is distributed, the inside tax basis of the partnership's assets is adjusted to match. The…
Estate gets more time to make an estate-tax portability election
When someone dies without using up their full estate-tax exemption, a "portability" election lets the surviving spouse claim the leftover amount (the deceased spousal unused exclusion, or DSUE). The…
Late election granted to pass rehabilitation-credit expenditures to a tenant
The rehabilitation credit rewards owners who fix up certain older buildings. When a landlord owns the building but a tenant is the one that should claim the credit, tax rules let the landlord…
Late relief for a partnership to make a section 754 basis-adjustment election
An LLC taxed as a partnership went through a series of ownership changes: its interests were transferred to a newly formed partnership (briefly making it a disregarded entity), then interests were…
Partnership gets more time to make a late section 754 election after a sale
A company that is taxed as a partnership had a buyer purchase a large stake in its parent, a transfer that would let the partnership adjust the tax basis of its assets under a section 754 election…
Late relief lets a foreign entity elect to be disregarded from its owner (companion ruling)
This is a companion ruling to PLR 202452002, involving a related foreign company. Like the other one, this foreign company wanted to be treated as a "disregarded entity" for U.S. federal tax…
Late relief lets a foreign entity elect to be disregarded from its owner
A foreign company wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it would be ignored as separate from its single owner. To do that it had to file Form 8832…
Late relief lets an LLC change from a corporation to a partnership for tax purposes
An LLC had elected to be an S corporation, which under the check-the-box rules also meant it was automatically treated as an association taxable as a corporation. The LLC later wanted to switch to…
Estate gets more time to make a missed QTIP marital-deduction election
When someone dies leaving property to a surviving spouse in a certain kind of trust, the estate can elect "QTIP" treatment under section 2056(b)(7) so that property qualifies for the unlimited…
Limited partnership gets more time to make a late section 754 basis-adjustment election
A limited partnership had a partner (who held its interest through a trust) die. When a partnership interest transfers, a section 754 election lets the partnership adjust the tax basis of its assets…
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.