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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IRS could reject an improper BBA push-out package and deny Section 9100 relief
The Office of Chief Counsel analyzed whether the IRS properly rejected a partnership's BBA push-out package and whether the taxpayer could obtain relief under Treasury Regulation Section 301.9100.…
Foreign entity granted more time to elect disregarded-entity status
The IRS granted a foreign eligible entity an additional 120 days to file Form 8832 and elect to be treated as a disregarded entity for federal tax purposes. The entity had failed to file the…
Estate granted more time to make a portability election
The IRS granted an estate 120 more days to make a portability election so the surviving spouse could potentially use the deceased spouse's unused estate tax exclusion amount. The estate represented…
Estate granted more time to make a portability election
The IRS granted an estate 120 more days to make a portability election so the surviving spouse could potentially use the deceased spouse's unused estate tax exclusion amount. The estate represented…
LLC granted more time to elect corporate tax classification
The IRS granted a limited liability company 120 more days to file Form 8832 and elect to be classified as an association taxable as a corporation for federal tax purposes. The company intended the…
Housing project granted more time to make a low-income housing election
The IRS granted a housing project 120 days to file an amended Form 8609 making an intended average-income election under section 42(g)(1)(C). The taxpayer had contemporaneous documents showing that…
Taxpayer granted relief to change its taxable year
The IRS granted relief to a taxpayer that missed the deadline to file Form 1128 to change its taxable year after the death of its majority owner. The taxpayer’s advisor did not learn of the…
Parent group gets more time to elect consolidated filing
A parent company and subsidiary asked for more time to make a consolidated return election for a prior tax year. The IRS found that the parent reasonably relied on a qualified tax professional,…
Late Opportunity Zone deferral election treated as timely
An individual invested gain from the sale of an interest in a qualified opportunity fund but did not timely file Form 8949 to elect to defer the gain. The taxpayer was unaware that Form 8949 was…
Estate gets more time to make portability election
An estate that was not otherwise required to file an estate tax return asked for more time to make a portability election for the surviving spouse. The IRS concluded that the estate met the…
Estate gets more time for QTIP elections
An estate asked for more time to make QTIP elections for two marital trusts and a reverse QTIP election for one of them. The estate's accountant had timely filed Form 706 but mistakenly left the…
Foreign entities get more time for classification elections
Two foreign entities asked for more time to file Forms 8832 to elect partnership and disregarded-entity classifications for federal tax purposes. The IRS concluded that the entities met the…
Four LLCs get more time to elect corporate treatment
Four professional limited liability companies asked for more time to file Forms 8832 electing to be treated as associations taxable as corporations. The IRS concluded that the entities satisfied the…
REIT receives more time to elect taxable subsidiary status
A real estate investment trust acquired a hotel property through subsidiaries and planned to operate the hotel briefly before redevelopment. Its advisers initially recommended a structure that…
Late taxable REIT subsidiary election is treated as timely
A real estate investment trust indirectly owned a subsidiary used in a senior living project. The parties planned to elect taxable REIT subsidiary status when construction ended and the project…
REIT gets more time for a taxable subsidiary election missed after a scheduling conflict
A real estate investment trust acquired a senior living facility through a newly formed subsidiary and intended to elect taxable REIT subsidiary status as of the acquisition date. The accounting…
Two foreign entities receive 120 days to make late disregarded-entity elections
Two foreign eligible entities intended to elect disregarded-entity status from their respective formation dates but did not timely file Form 8832. They requested discretionary relief under the…
Foreign entity receives 120 days to make a late disregarded-entity election
A foreign eligible entity intended to be treated as disregarded from its owner for federal tax purposes from its formation date but failed to file Form 8832 on time. It sought discretionary…
Foreign entity receives 120 days to make a late partnership election
A foreign eligible entity intended to elect partnership classification for federal tax purposes but failed to file Form 8832 on time. It requested discretionary extension relief under the…
REIT gets 90 days to correct a missed taxable subsidiary election after an acquisition
A real estate investment trust indirectly acquired a subsidiary that had already been a taxable REIT subsidiary of the seller's REIT. The buyer intended the subsidiary to remain a taxable REIT…
Estate receives 120 days to make a late portability election
An estate that was not otherwise required to file Form 706 failed to make a timely portability election for the decedent's unused estate and gift tax exclusion. Portability allows a surviving spouse…
Foreign company receives 120 days to make a late disregarded-entity election
A company formed under the laws of a foreign territory intended to elect treatment as an entity disregarded from its owner but failed to file Form 8832 on time. It sought discretionary relief under…
Foreign company receives 120 days for a late disregarded-entity election
A foreign eligible company intended to elect treatment as an entity disregarded from its owner but did not timely file Form 8832. It requested discretionary relief under the regulatory-election…
Corporate group receives 75 days to make a late consolidated-return election
A corporation was the common parent of an affiliated group but did not timely make the election to file a consolidated federal income-tax return for the group. The parent requested an extension…
Partnership receives 120 days to make a late section 754 election
A limited partnership failed to make a timely IRC § 754 election for the year in which a buyer purchased an interest from existing partners. The partnership represented that the omission was…
Utility receives more time to request revised nuclear decommissioning fund amounts
A utility was required to request a revised schedule of deductible nuclear decommissioning fund contributions after the operating license for a generating unit was extended. It could not complete…
Utility receives an extension for another decommissioning schedule request
A utility was required to seek a revised schedule of deductible nuclear decommissioning fund contributions after a generating unit's operating license was extended. The utility could not complete…
Estate receives 120-day extension to elect portability
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The…
Estate receives 120-day extension to elect portability
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The…
S corporation receives extra time for QSub election
An S corporation acquired all of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, as of the acquisition date. It failed to file Form 8869 on time and requested…
LLC receives extra time for corporate classification election
A limited liability company intended to elect treatment as an association taxable as a corporation but failed to file Form 8832 on time. It requested discretionary relief under Treas. Reg. §§…
Fund receives 60 days to make late QOF self-certification
A partnership formed to invest in qualified opportunity zone property intended to self-certify as a qualified opportunity fund, or QOF. Its accounting firm failed to attach Form 8996 to the…
IRS grants relief for omitted success-fee election statements
A publicly traded corporation paid success-based fees for two acquisitions. Its return deducted 70 percent of each fee and capitalized 30 percent, which was consistent with the safe harbor in…
IRS grants extra time for opportunity fund self-certification
A partnership intended to operate as a qualified opportunity fund and invested in a company it represented was a qualified opportunity zone business. The accounting firm expected to prepare the…
IRS grants relief for a late real-property debt exclusion election
A taxpayer held an interest in a real-estate partnership through a trust but apparently did not receive the partnership's Schedule K-1 for the relevant year. The taxpayer therefore did not report…
IRS grants late corporate classification and S elections
A limited liability company intended from a specified date to be classified as a corporation and taxed as an S corporation, but it did not file Form 8832 or Form 2553. The company and its owners…
IRS grants extra time for an entity classification election
A limited liability company intended to be classified as an association taxable as a corporation from a specified date but did not timely file Form 8832. The IRS found that the company satisfied the…
IRS grants relief for a late tax-exempt controlled entity election
A corporation wholly owned by a tax-exempt organization was a tax-exempt controlled entity for the depreciation rules. Its operating agreement stated that no project property would be treated as…
45-day extension to file a late original Form 3115 for an accounting method change
A limited liability company taxed as a partnership asked the IRS for extra time to fix a filing slip-up, and the IRS said yes. The company had been wrongly treating leased vehicles as if it owned…
60-day extension to make a late § 168(k)(7) election out of bonus depreciation
The parent of a consolidated corporate group asked the IRS for extra time to make a tax election it meant to make but its preparer left off the returns, and the IRS granted it. For property placed…
Extension to make a late QTIP election for a marital trust
Property a decedent leaves to a surviving spouse can qualify for the estate-tax marital deduction, which defers estate tax until the second spouse dies. For a "qualified terminable interest…
120-day extension for 10 foreign entities to file late check-the-box classification elections
Ten foreign entities wanted to pick how they are classified for US federal tax purposes under the "check-the-box" rules of Treas. Reg. § 301.7701-3: eight to be disregarded as separate from their…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce…
Extension lets a fund self-certify late as a Qualified Opportunity Fund
A limited liability company (taxed as a partnership) was formed to invest in an Opportunity Zone and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce…
30-day extension for a foreign seller to apply for FIRPTA withholding certificates
When a foreign person sells a "US real property interest" (which includes shares of a US real property holding corporation), the FIRPTA rules in § 1445 generally require the buyer to withhold 15% of…
120-day extension to make a late § 754 partnership basis-adjustment election
A partnership can elect under § 754 to adjust the tax basis of its assets when a partnership interest changes hands (including on a partner's death) or when it distributes property. That adjustment…
120-day extension to make a late § 754 partnership basis-adjustment election
A partnership can elect under § 754 to adjust the tax basis of its assets when a partnership interest is transferred or when it distributes property. The adjustment lets the affected partner's share…
9100 relief to make a late Qualified Opportunity Fund self-certification (Form 8996)
An LLC taxed as a partnership was set up to be a Qualified Opportunity Fund (QOF), a vehicle for investing capital gains in opportunity zones under IRC Section 1400Z-2. To be a QOF, it has to…
9100 relief to make a late check-the-box election for a foreign entity to be a partnership
A foreign business entity wanted to be treated as a partnership for U.S. federal tax purposes. To choose that classification, an eligible entity files a "check-the-box" election on Form 8832 under…
IRS grants a corporate group extra time to make a late election to file a consolidated return
A parent corporation heading an affiliated group of companies wanted all of them to file a single consolidated federal income tax return, with the parent as the common parent, for a particular tax…
IRS grants extra time to make a late § 336(e) election treating a stock sale as an asset sale
An individual buyer purchased all the stock of an S corporation from its shareholder. The buyer and seller wanted the deal treated for tax purposes as if the company had sold its assets rather than…
IRS grants a REIT extra time to make a late taxable-REIT-subsidiary election
A real estate investment trust (REIT) that invests in senior living facilities set up a wholly owned subsidiary to hold a newly acquired facility. It meant to elect, jointly with the subsidiary, to…
IRS grants an LLC extra time to elect disregarded-entity status after ending its S-corp election
A single-owner limited liability company had elected to be taxed as an S corporation, then later revoked that S-corp election. It intended, as of the revocation date, to be treated as a "disregarded…
IRS grants § 9100 extension to make a late REIT election under § 856(c)
A corporation formed to operate as a real estate investment trust (REIT) intended to elect REIT status on its first tax return, but the return was never signed and filed on time. The CEO, who was…
IRS grants § 9100 extension to file late check-the-box elections for three foreign entities
Three foreign business entities (X, Y, and Z) each wanted to be treated as a disregarded entity for U.S. federal tax purposes, meaning ignored as separate from its owner, which is done by filing…
IRS grants § 9100 extension for late QSub elections and § 1362(f) relief for a defective one
An S corporation (X) owns four subsidiaries it wanted to treat as qualified subchapter S subsidiaries (QSubs), which are wholly owned subsidiaries ignored as separate entities and folded into the…
IRS grants § 9100 extension for six late QSub elections and § 1362(f) relief for four defective ones
An S corporation (X) owns ten subsidiaries it wanted to treat as qualified subchapter S subsidiaries (QSubs), which are wholly owned subsidiaries ignored as separate entities and folded into the…
IRS grants § 9100 extension to file a late check-the-box election for a foreign entity
A foreign business entity wanted to be treated as a disregarded entity for U.S. federal tax purposes, meaning ignored as separate from its owner, which is done by filing Form 8832, the check-the-box…
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.