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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An employee who missed the deadline to sign the split-dollar-loan written representation gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit healthcare organization took part in a split-dollar life insurance plan his employer set up on the advice of an outside consulting firm. Under the plan, the emplo…
An employee who missed the deadline to sign the split-dollar-loan written representation gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit healthcare organization took part in a split-dollar life insurance plan his employer set up on the advice of an outside consulting firm. Under the plan, the emplo…
An employee who missed the deadline to sign the split-dollar-loan written representation gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit healthcare organization took part in a split-dollar life insurance plan his employer set up on the advice of an outside consulting firm. Under the plan, the emplo…
An employee who missed the deadline to sign the split-dollar-loan written representation gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit healthcare organization took part in a split-dollar life insurance plan his employer set up on the advice of an outside consulting firm. Under the plan, the emplo…
An employee who missed the deadline to sign the split-dollar-loan written representation gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit healthcare organization took part in a split-dollar life insurance plan his employer set up on the advice of an outside consulting firm. Under the plan, the emplo…
An employee who missed the deadline to sign the split-dollar-loan written representation gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit healthcare organization took part in a split-dollar life insurance plan his employer set up on the advice of an outside consulting firm. Under the plan, the emplo…
IRS grants 75 days to make a late § 336(e) election treating an S corporation stock sale as an asset sale
When a buyer purchases all the stock of a corporation, a section 336(e) election lets the parties treat the stock sale as if it were a sale of the company's underlying assets, which usually gives the …
IRS grants 75 days to make a late § 336(e) election treating an S corporation stock sale as an asset sale
When a buyer purchases all the stock of a corporation, a section 336(e) election lets the parties treat the stock sale as if it were a sale of the company's underlying assets, which usually gives the …
IRS grants 75 days to make a late § 336(e) election treating an S corporation stock sale as an asset sale
When a buyer purchases all the stock of a corporation, a section 336(e) election lets the parties treat the stock sale as if it were a sale of the company's underlying assets, which usually gives the …
IRS grants an estate 120 days to make a late § 2010(c)(5)(A) portability election
When someone dies, any unused portion of their federal estate-and-gift tax exemption can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed estate…
IRS grants a late-filed REIT election under § 856(c) after the accounting firm missed the extension deadline
A limited liability company wanted to be taxed as a real estate investment trust (REIT), which requires making a formal election on a timely filed tax return. To elect as a REIT for its first year, th…
A merged company gets 9100 relief and 60 days to make the late Rev. Proc. 2011-29 safe-harbor election for its investment banker's success fee
When a company is acquired, it often pays its investment banker a "success-based fee" that only comes due if the deal closes. Tax rules presume such fees are capitalized (not currently deductible) bec…
A second fund that missed the deadline to self-certify as a Qualified Opportunity Fund gets 9100 relief, so its late Form 8996 counts as timely
A limited liability company was set up to be a Qualified Opportunity Fund (QOF), the vehicle investors use to defer capital gains by investing them in Opportunity Zones. To become a QOF, an entity sel…
A fund that missed the deadline to self-certify as a Qualified Opportunity Fund gets 9100 relief, so its late Form 8996 counts as timely
A limited liability company was set up to be a Qualified Opportunity Fund (QOF), the vehicle investors use to defer capital gains by putting them into Opportunity Zones. To become a QOF, an entity sel…
A fourth employee who missed the split-dollar-loan written-representation deadline gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit hospital participated in a split-dollar life insurance plan the employer set up with an outside consulting firm. The employer made nonrecourse premium loans to th…
A third employee who missed the split-dollar-loan written-representation deadline gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit hospital took part in a split-dollar life insurance plan his employer set up with an outside consulting firm. The employer made nonrecourse premium loans to the e…
A second employee who missed the split-dollar-loan written-representation deadline gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit hospital participated in a split-dollar life insurance plan his employer set up with an outside consulting firm. Under the plan, the employer made nonrecourse pre…
An employee who missed the deadline to sign the split-dollar-loan written representation gets 9100 relief, so his loan payments stay "noncontingent"
An employee of a tax-exempt nonprofit hospital took part in a split-dollar life insurance plan his employer set up on the advice of an outside consulting firm. Under the plan, the employer made premiu…
A corporate group that missed the deadline to elect consolidated-return filing gets 75 extra days to make the election
A parent company heads an affiliated group of corporations that wanted to file a single consolidated federal income tax return, with the parent as common parent, for a given tax year. Making that choi…
IRS grants a partnership more time to make a § 754 basis-adjustment election missed after a partner's death
A limited partnership had a partner die during the year. When a partnership interest transfers (including at death), a § 754 election lets the partnership adjust the inside basis of its assets to matc…
IRS treats a late-filed Form 8996 as timely, preserving an LLC's Qualified Opportunity Fund status
An LLC taxed as a partnership was formed to be a Qualified Opportunity Fund (QOF), which requires self-certifying by filing Form 8996 with a timely tax return. The managing member assumed the fund's t…
IRS treats a late-filed Form 8996 as timely, preserving an LLC's Qualified Opportunity Fund status
An LLC taxed as a partnership was formed to be a Qualified Opportunity Fund (QOF), which requires self-certifying by filing Form 8996 with a timely tax return. The fund's tax preparer received the fun…
IRS grants a REIT more time to elect taxable-REIT-subsidiary status after the IRS rejected an e-signed Form 8875
A corporation intending to be taxed as a real estate investment trust (REIT) formed an LLC subsidiary to handle timberland maintenance work that, if done by the REIT itself, could generate "impermissi…
IRS grants a single-member LLC late corporate-classification and late S corporation elections
A single-owner LLC wanted to be taxed as an S corporation but failed to file either required election on time: Form 8832 (to be treated as a corporation) and Form 2553 (to elect S status). It asked th…
IRS lets a nonprofit hospital cure a missed split-dollar-loan written representation under the § 7872 regulations
A tax-exempt § 501(c)(3) nonprofit healthcare corporation set up a split-dollar life insurance plan to reward and retain key employees, using nonrecourse loans to the employees secured by their life i…
IRS grants 60 more days to self-certify as a Qualified Opportunity Fund after a mixed-up filing
An LLC taxed as a partnership was formed to be a Qualified Opportunity Fund (QOF), the investment vehicle that lets investors defer capital gains by putting them into designated Opportunity Zones. To …
IRS gives a corporate buyer 75 more days to file late § 338(g) elections for acquired foreign subsidiaries
A corporation that is the parent of a consolidated group bought all the stock of a target company, and with it indirectly acquired several controlled foreign corporations (foreign subsidiaries). A § 3…
IRS grants a single-member LLC late corporate-classification and late S corporation elections
A single-owner LLC intended to be taxed as an S corporation but failed to file either required election on time: Form 8832 (to be treated as a corporation) and Form 2553 (to elect S status). It asked …
IRS lets a single-member LLC file both a late corporate-classification election and a late S corporation election
A single-owner LLC wanted to be taxed as an S corporation, which requires two elections: first electing to be treated as a corporation (Form 8832), then electing S corporation status (Form 2553). The …
IRS gives an LLC 120 more days to elect corporation ("check-the-box") tax status it missed
A business converted from a state corporation into a state LLC and wanted to keep being taxed as a corporation, which requires filing Form 8832 (the "check-the-box" election). It missed the filing dea…
IRS grants a 75-day extension to make a late consolidated-return election
A corporate parent asked the IRS for extra time to make an election that lets an affiliated group of corporations file a single consolidated federal income tax return, with the parent as the common pa…
IRS waives the requirement that assets be formally conveyed to a qualified domestic trust for the estate marital deduction
When a surviving spouse is not a U.S. citizen, property left to that spouse does not qualify for the estate tax marital deduction unless it passes through a qualified domestic trust (QDOT), which ensu…
IRS gives a limited partnership 60 more days to file Form 8996 and self-certify as a Qualified Opportunity Fund
An entity self-certifies as a Qualified Opportunity Fund (QOF) by filing Form 8996 with its timely filed tax return, which lets investors defer and potentially reduce tax on capital gains reinvested i…
IRS gives an estate 120 more days to make the "65-day rule" election for a distribution to a trust
Under the "65-day rule" in section 663(b), an estate or trust can elect to treat a distribution made within the first 65 days of a tax year as if it had been made on the last day of the prior year. Th…
IRS gives an LLC 60 more days to file Form 8996 and self-certify as a Qualified Opportunity Fund
A Qualified Opportunity Fund (QOF) self-certifies by filing Form 8996 with its timely filed tax return; doing so lets investors defer and potentially reduce tax on capital gains reinvested in opportun…
IRS treats a late Form 8996 as timely, letting an LLC self-certify as a Qualified Opportunity Fund
A Qualified Opportunity Fund (QOF) is an investment vehicle that lets investors defer and potentially reduce tax on capital gains they reinvest in designated low-income "opportunity zones." An entity …
IRS gives a foreign real estate partnership 60 more days to elect out of the business-interest deduction limit
Section 163(j) generally caps how much business interest a taxpayer can deduct. A real property trade or business can elect out of that cap under section 163(j)(7)(B) (the "RPTOB election"), accepting…
IRS gives three foreign entities 120 more days to elect to be disregarded for U.S. tax purposes
A foreign business entity with a single owner can elect, under the "check-the-box" rules, to be disregarded as separate from its owner for U.S. federal tax purposes (so its income and assets are treat…
IRS gives a trust 120 more days to elect to deduct its charitable payments in the earlier tax year
Under section 642(c)(1), a trust or estate can deduct amounts of its gross income that it pays to charity under its governing instrument. A special timing rule lets the trustee elect to treat a charit…
IRS gives a consolidated group 75 more days to make late section 338(g) elections for a foreign subsidiary's stock purchases
A section 338(g) election lets a corporation that buys at least 80% of another corporation's stock (a "qualified stock purchase") treat the deal as if it bought the target's assets instead, which rese…
IRS grants a late estate 120 more days to make a portability election for the deceased spouse's unused exclusion
When someone dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "po…
Late Form 8996 self-certification as a Qualified Opportunity Fund treated as timely
An LLC taxed as a partnership was formed to operate as a Qualified Opportunity Fund (QOF), the vehicle that lets investors defer capital gains by investing in designated opportunity zones. To become a…
Late election to file a consolidated return granted a 75-day extension
A parent corporation heading an affiliated group missed the deadline to elect to file a consolidated federal income tax return for one tax year. The election under Treas. Reg. § 1.1502-75(a)(1) must b…
Tax-exempt controlled entity gets 60 more days to elect out of tax-exempt treatment after its preparer misclassified it
An LLC was part-owned by tax-exempt organizations, which made it a "tax-exempt controlled entity" under section 168(h). That status can force slower depreciation on property the entity uses through a …
Fund gets 60 more days to self-certify as a Qualified Opportunity Fund after its accountant left off Form 8996
An LLC taxed as a partnership was set up to be a Qualified Opportunity Fund (QOF), the kind of investment vehicle created by the 2017 tax law that lets investors defer capital gains by reinvesting the…
Buyers and seller of an S corporation get 75 more days to elect to treat the stock sale as an asset sale
Two individuals bought all the stock of an S corporation from its shareholder, acquiring it through disregarded entities. When a stock purchase qualifies as a "qualified stock disposition," a section …
Corporate parent gets 75 more days to elect to file a consolidated return after its tax pro missed the deadline
A parent corporation heading an affiliated group of companies wanted the group to file a single consolidated federal income tax return, with the parent as the common parent, for a particular year. Tha…
LLC gets 120 more days to elect corporation treatment after missing the Form 8832 deadline
A limited liability company wanted to be treated as a corporation for federal tax purposes. Under the "check-the-box" rules in Treasury Regulation section 301.7701-3, an eligible entity makes that cho…
Corporation gets 60 more days to elect out of tax-exempt-controlled-entity status after its firm forgot the election
A corporation was majority-owned by a section 501(c)(3) tax-exempt organization, which made it a "tax-exempt controlled entity" under section 168(h). That status can force slower depreciation (the alt…
Extra 60 days granted to a corporation to elect out of bonus depreciation after its preparer omitted the required statement
A C corporation that files a consolidated return decided to opt out of the additional first year (bonus) depreciation deduction under section 168(k) for all classes of property it placed in service in…
IRS denies a late mark-to-market election because the trader used hindsight
An individual securities trader asked the IRS for extra time to make a late "mark-to-market" election under section 475(f)(1). That election lets a trader treat securities gains and losses as ordinary…
REIT gets more time to elect taxable-REIT-subsidiary treatment after a law firm dropped the ball
A real estate investment trust (REIT) and its wholly owned subsidiary wanted the subsidiary treated as a "taxable REIT subsidiary" (TRS), a taxable corporation a REIT can own to hold assets or earn in…
REIT gets more time to elect taxable-REIT-subsidiary treatment after a law firm dropped the ball
A real estate investment trust (REIT) and its wholly owned subsidiary wanted the subsidiary treated as a "taxable REIT subsidiary" (TRS), a taxable corporation a REIT can own to hold assets or earn in…
Estate gets more time to elect alternate valuation after its preparer never mentioned the option
When someone dies, their estate may value the assets either as of the date of death or six months later. That six-month option, the alternate valuation election under section 2032, can cut the estate …
Late Form 1128 to change a corporation's tax year treated as filed on time
A corporation wanted to change its tax year from a December 31 year-end to a June 30 year-end. To do that automatically, it had to file Form 1128 by the due date (including extensions) of the short-pe…
Extra 60 days granted to elect out of bonus depreciation after a preparer left off the required statement
A partnership decided to opt out of the additional first year (bonus) depreciation deduction under section 168(k) for all classes of property it placed in service in a given year. Making that election…
Extra 60 days granted to elect out of bonus depreciation after a preparer left off the required statement
A partnership decided to opt out of the additional first year (bonus) depreciation deduction under section 168(k) for all classes of property it placed in service in a given year. Making that election…
Extra 60 days granted to elect out of bonus depreciation after a preparer left off the required statement
A partnership decided to opt out of the additional first year (bonus) depreciation deduction under section 168(k) for all classes of property it placed in service in a given year. Making that election…
Extra 60 days granted to elect out of bonus depreciation after a preparer left off the required statement
A partnership decided to opt out of the additional first year (bonus) depreciation deduction under section 168(k) for all classes of property it placed in service in a given year. To make that electio…
Partnership received 60 days to elect out of bonus depreciation
A partnership intended to elect out of the additional first-year depreciation deduction for every class of qualified property it placed in service during a tax year. Its return preparer calculated tax…
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.