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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Divorce settlement trust avoids gain, gift, and most estate inclusion
A divorcing husband proposed transferring half of his company shares to an irrevocable trust for his wife in exchange for her marital rights and property claims. The wife would receive all trust incom…
Divorce settlement trust avoids gain and gift, but remains in husband's estate
A divorcing husband proposed transferring half of his company shares to an irrevocable trust for his wife in exchange for her marital rights and property claims. The wife would receive all trust incom…
Trust construction preserves grandfathering, but disclaimer creates a GST transfer
A pre-1942 irrevocable trust was divided under a court-approved family settlement, and a later declaratory judgment was proposed to resolve ambiguities about beneficiaries, income distributions, succe…
Trust construction preserves grandfathering, but disclaimer creates a GST transfer
A pre-1942 irrevocable trust was divided under a court-approved family settlement, and a later declaratory judgment was proposed to resolve ambiguities about beneficiaries, income distributions, succe…
Trust construction preserves grandfathering, but disclaimer creates a GST transfer
A pre-1942 irrevocable trust was divided under a court-approved family settlement, and a later declaratory judgment was proposed to resolve ambiguities about beneficiaries, income distributions, succe…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate and taxab…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate and taxab…
First estate receives 120 days to elect portability after both spouses died
One spouse died without a timely Form 706 portability election, and the surviving spouse later died as well. The personal representative of both estates sought extra time to elect portability of the f…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate and taxab…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate and taxab…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate and taxab…
Estate receives 120 days to make late portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion for the surviving spouse. The decedent's gross estate was represented to be be…
Estate gets 120-day extension for portability election
An estate did not timely file Form 706 to transfer the decedent's unused estate tax exclusion to the surviving spouse. The decedent's estate was represented to be below the basic exclusion amount, and…
Late estate tax filing may elect portability within 120 days
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the decedent's gross estate wa…
Estate receives late portability relief despite missed Form 706
An estate did not file Form 706 by the deadline needed to pass the decedent's unused estate tax exclusion to the surviving spouse. It represented that the gross estate, after accounting for lifetime t…
Estate may file late return to preserve surviving spouse's exclusion
An estate missed the Form 706 deadline for electing portability of the deceased spouse's unused exclusion amount. It represented that the decedent's gross estate, including taxable gifts, was below th…
Estate gets extra time to transfer unused exclusion to spouse
An estate failed to file Form 706 on time to elect portability of the decedent's unused estate tax exclusion to the surviving spouse. The decedent's gross estate, including taxable gifts, was represen…
Estate receives 120 days for missed portability filing
An estate missed the deadline to file Form 706 and elect portability for the surviving spouse. The estate represented that the decedent's gross estate, after considering taxable gifts, was below the b…
Estate receives extension to elect portability for surviving spouse
An estate failed to timely file Form 706 to elect portability of the decedent's unused estate tax exclusion. The decedent's gross estate was represented to be below the basic exclusion amount, and no …
Surviving spouse receives time to file estate's portability election
A surviving spouse acting for an estate discovered that Form 706 had not been filed by the deadline for electing portability. The estate represented that the decedent's gross estate was below the basi…
Estate may make late portability election within 120 days
An estate did not file the estate tax return required to elect portability for the surviving spouse by the original deadline. It represented that the decedent's gross estate, including taxable gifts, …
Missed portability election receives 120-day filing extension
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion to the surviving spouse. It represented that the gross estate, including taxable gifts, was below the…
Late portability filing approved for estate below filing threshold
An estate failed to file Form 706 by the deadline to elect portability for the surviving spouse. It represented that the decedent's gross estate, including taxable gifts, remained below the basic excl…
Estate receives 120-day extension to elect portability
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount to the surviving spouse. The spouse, acting as executrix, represented that the gross esta…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that the gross estate, including tax…
Tax-professional error supports late portability relief
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that it was below the filing thresho…
Reliance on tax professional supports portability extension
An estate failed to file Form 706 by the deadline needed to elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that it was below the secti…
Estate gets portability relief after professional oversight
An estate did not timely file Form 706 to elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. It represented that the estate was below the section 6018(a) filing …
Professional reliance permits late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. It represented that the estate was below the section 6018(a…
Estate receives 120-day portability extension
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that it was below the section 6018(a) fi…
Pre-discovery request supports portability relief
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused estate-tax exclusion for the surviving spouse. It represented that the estate was below the section …
Surviving spouse receives portability election relief
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion. The executor represented that the gross estate was belo…
Professional error permits late portability filing
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that it was below the section …
Independent-trustee changes preserve transfer-tax treatment
A trust created and made irrevocable before September 25, 1985 needed new trustee provisions after the law firm designated to supply successor trustees dissolved. A proposed settlement would require a…
Successor-trustee revisions preserve GST exemption
A separate trust created under a pre-1985 irrevocable trust instrument needed revised successor-trustee rules after the designated law firm dissolved. The settlement would require an independent trust…
Administrative trustee revisions keep GST grandfathering
One of three separate trusts under a pre-1985 irrevocable instrument needed updated trustee provisions because the law firm named to provide successors had dissolved. The proposed settlement required …
Pro rata trust divisions preserve existing tax treatment
Two irrevocable trusts created before September 25, 1985 proposed dividing into separate, pro rata subtrusts for each of three children and their descendants. The IRS ruled that the divisions would pr…
Pro rata trust divisions preserve existing tax treatment
Two irrevocable trusts created before September 25, 1985 proposed dividing into separate, pro rata subtrusts for each of three children and their descendants. The IRS ruled that the divisions would pr…
Estate may deduct a bequest to a foreign charity
A U.S. citizen's will conditionally left foreign-situs property to a foreign nonprofit serving handicapped and elderly people. The organization prohibited private inurement, lobbying, and political ac…
Estate receives more time to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. The estate represented that it was below the filing threshold and th…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the first decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate, in…
Estate receives more time to complete a portability election
An estate missed the Form 706 deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion, then filed the return late. The executor represented that the estate and …
Estate receives more time to complete a portability election
An estate missed the Form 706 deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion, then filed the return late. The surviving spouse, acting as executor, rep…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The executor represented that the estate, including lifetime taxable…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The personal representative represented that the estate was below th…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
Estate receives extension for farmland special-use valuation election
An estate intended to elect special-use valuation for farmland under section 2032A. Acting on counsel's advice, the executor requested automatic relief with the estate tax return but failed to meet th…
Estate receives extension to elect portability
An estate below the estate-tax filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. The surviving spouse, acting as execu…
Late portability election receives 120-day extension
An estate below the estate-tax filing threshold did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The failure was discovered after the election deadli…
Estate granted 120 days for portability election
An estate below the filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. After discovering the omission, it requested an …
Estate granted 120 days for portability election
An estate below the filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. After discovering the omission, it requested an …
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.