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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120-day extension for a partnership to make a GILTI high-tax exclusion election for its CFC
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax exclus…
120-day extension for a partnership to make a GILTI high-tax exclusion election for five CFCs
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax exclus…
120-day extension for a partnership to make a GILTI high-tax exclusion election for five CFCs
US shareholders of a controlled foreign corporation (CFC) generally must include the CFC's "global intangible low-taxed income" (GILTI) in their income each year, but they can elect a "high-tax exclus…
Extension granted to make a section 338(g) election for a foreign purchaser's acquisition of a CFC
When one corporation buys all the stock of another in a "qualified stock purchase," it can make a section 338 election to treat the deal as if it had instead bought the target's assets, which resets t…
Extension granted to make the 70/30 safe-harbor election for merger success-based fees
Fees paid to facilitate a merger or acquisition generally must be capitalized rather than deducted, and a fee that is contingent on the deal closing (a "success-based fee") is presumed to facilitate t…
120-day extension to make a late estate-tax portability (DSUE) election
When someone dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the unused amount, called the deceased spousal unused exclusion (DSUE), but only if…
75-day extension to make a late election waiving a consolidated group's NOL carryback
A corporate group that files a consolidated tax return had a consolidated net operating loss (CNOL) for one year. Normally a net operating loss can be carried back to earlier years, but a group can el…
75-day extension to file a late section 336(e) election for an S corporation target
When a buyer acquires at least 80 percent of a corporation's stock, the parties can elect under IRC Section 336(e) to treat the stock sale as if it were a sale of the company's assets for tax purposes…
120-day extension to make a late estate-tax portability (DSUE) election
When someone dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the unused amount, called the deceased spousal unused exclusion (DSUE), but only if…
Consent to revoke a section 643(e)(3) election that failed because of the related-party loss rule
An estate had elected to treat a decedent's revocable trust as part of the estate (an IRC Section 645 election). During one year the trust distributed property to the decedent's surviving spouse, who …
120-day extension to make a late estate-tax portability (DSUE) election
When someone dies without using all of their federal estate and gift tax exclusion, the surviving spouse can inherit the unused amount, called the deceased spousal unused exclusion (DSUE), but only if…
Retiree gets more time to convert four years of ineligible Roth IRA contributions
A taxpayer contributed to a Roth IRA for four years, then learned from her daughter that her income was above the limit that lets a person fund a Roth, so those contributions were not allowed. By then…
Married couple gets extra time to undo years of ineligible Roth IRA contributions
A married couple contributed to their Roth IRAs for eight years, but their income was too high to be eligible, so those contributions were improper. Their financial advisor never warned them about the…
Estate gets more time to fix a botched QTIP marital-deduction election
A "QTIP" election under § 2056(b)(7) lets an estate claim the unlimited marital deduction for property left in trust for a surviving spouse, so no estate tax is due at the first spouse's death. Here t…
Couple gets more time to elect corporate tax rates on foreign-corporation income after their accountant missed it
When a U.S. individual owns a share of a controlled foreign corporation, they can be taxed currently on that foreign income, and a § 962 election lets the individual instead be taxed at corporate rate…
Couple gets more time to elect corporate tax rates on foreign-corporation income after their accountant missed it
When a U.S. individual owns a share of a controlled foreign corporation, they can be taxed currently on that foreign income, and a § 962 election lets the individual instead be taxed at corporate rate…
Foreign subsidiary gets extra time to file a late "disregarded entity" election
Under the "check-the-box" rules, a business entity with a single owner can elect on Form 8832 to be disregarded for federal tax purposes, meaning it is treated as part of its owner rather than as a se…
Foreign subsidiary gets extra time to file a late "disregarded entity" election
Under the "check-the-box" rules, a business entity with a single owner can elect on Form 8832 to be disregarded for federal tax purposes, meaning it is treated as part of its owner rather than as a se…
Foreign subsidiary gets extra time to file a late "disregarded entity" election
Under the "check-the-box" rules, a business entity with a single owner can elect on Form 8832 to be disregarded for federal tax purposes, meaning it is treated as part of its owner rather than as a se…
Estate gets extra time to make a portability election for the surviving spouse
When one spouse dies without using all of their federal estate-tax exemption, the leftover amount (the "DSUE" amount) can pass to the surviving spouse, but only if the executor makes a "portability" e…
Extension of time for a corporate group to make a late section 59(e) election to amortize R&E expenses over 10 years
Companies that incur research and experimental (R&E) expenses can elect under section 59(e) to spread the deduction ratably over 10 years instead of taking it all at once, which can be useful for mana…
Extension of time for a life insurer that heads a consolidated group to file a late copy of its accounting-method-change form
A life insurance company that is the parent of a consolidated group filed an automatic accounting-method change with its tax return, attaching the original Form 3115 (Application for Change in Account…
Extension of time for a life insurer in a consolidated group to file a late copy of its accounting-method-change form
A life insurance company that is a member of a consolidated group filed an automatic accounting-method change with its tax return, attaching the original Form 3115 (Application for Change in Accountin…
Extension of time for a life insurance company to file a late copy of its accounting-method-change form
A life insurance company filed an automatic accounting-method change with its tax return, attaching the original Form 3115 (Application for Change in Accounting Method) to the return. Through administ…
Extension of time for a corporate group to make a late election to file a consolidated return
A group of affiliated corporations can elect to file a single consolidated federal income tax return, with a common parent, instead of separate returns. The election is made by timely filing that cons…
Extension of time to file a late section 336(e) election treating an S corporation stock sale as an asset sale
When a buyer purchases all the stock of an S corporation, the parties can elect under section 336(e) to treat the stock sale as if the corporation had sold its assets, which often gives the buyer a st…
Extension of time for an estate to make a portability election preserving the deceased spouse's unused exclusion
When a spouse dies without using all of their federal estate-tax exemption, the surviving spouse can claim the leftover (the "deceased spousal unused exclusion," or DSUE) only if the deceased spouse's…
Extension of time for an estate to make a portability election preserving the deceased spouse's unused exclusion
When someone dies without using up their full federal estate-tax exemption, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be passed to the surviving spouse, but only if th…
Extension of time for an insurance company to file late copies of its accounting-method-change forms
An insurance company filed automatic accounting-method changes with its consolidated tax return, attaching the original Forms 3115 (Application for Change in Accounting Method) to the return. Through …
IRS grants a foreign subsidiary extra time to file a late "check-the-box" election to be a disregarded entity
A foreign subsidiary wholly owned by a parent company wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it is ignored as separate from its owner and its activities …
IRS grants a foreign subsidiary extra time to file a late "check-the-box" election to be a disregarded entity
A foreign subsidiary wholly owned by a parent company wanted to be treated as a "disregarded entity" for U.S. federal tax purposes, meaning it is ignored as separate from its owner and its activities …
IRS grants an LLC late-election relief to be taxed as a corporation and then as an S corporation
A single-owner limited liability company (LLC) wanted to be taxed as an S corporation. That takes two steps: first the LLC must elect to be treated as a corporation (an association) by filing Form 883…
IRS lets a housing partnership amend Forms 8609 to fix inadvertent low-income housing credit election errors
A limited partnership owns a multi-building housing project that received low-income housing tax credits under section 42. To claim those credits, the owner files a Form 8609 for each building and mak…
IRS grants a foreign entity extra time to file a late "check-the-box" election to be taxed as a partnership
A foreign business entity wanted to be treated as a partnership for U.S. federal tax purposes. To do that, an eligible entity files a "check-the-box" election on Form 8832 under the entity classificat…
Late relief to elect out of the bankruptcy loss rule under section 382(l)(5)
Section 382 limits how much of a corporation's past losses it can use after an ownership change. A special rule, section 382(l)(5), applies when the ownership change happens in bankruptcy (a title 11 …
Late relief for a surviving spouse's estate-tax portability election
When someone dies, any unused portion of their federal estate-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed estate tax retu…
Late relief to elect disregarded-entity status for a foreign company
A foreign company wholly owned by a single owner wanted to be treated as a disregarded entity for U.S. federal tax purposes, meaning it would be ignored as separate from its owner. To get that treatme…
Estate gets extra time to make a QTIP marital-deduction election after preparer's Schedule M error
When one spouse dies leaving property in a marital trust, the estate can defer estate tax by making a "QTIP" election under IRC § 2056(b)(7), which treats the trust property as passing to the survivin…
Corporate group gets extra time to elect to file a consolidated return
A parent corporation and its affiliated group wanted to file one combined (consolidated) federal income tax return, an election made under Treas. Reg. § 1.1502-75(a)(1) by timely filing that consolida…
Late portability election allowed so surviving spouse can use decedent's unused estate-tax exclusion
When someone dies without using all of their federal estate-tax exclusion, the leftover ("deceased spousal unused exclusion," or DSUE) can pass to the surviving spouse, but only if the estate makes a …
Extra time granted to elect 10-year write-off of research costs
A corporation that heads a consolidated group of companies wanted to spread its research and experimental (R&E) costs for one tax year as a deduction over 10 years, an option allowed by IRC § 59(e). T…
Fund gets more time to file the forms for a deficiency dividend deduction after its accountant missed the filing
Two regulated investment companies (RICs, essentially mutual funds) run by the same management firm combined when one merged into the other in a tax-free reorganization, closing the absorbed fund's ta…
Fund gets more time to file the forms for a deficiency dividend deduction after its accountant missed the filing
Two regulated investment companies (RICs, essentially mutual funds) run by the same management firm combined when one merged into the other in a tax-free reorganization, closing the absorbed fund's ta…
Estate gets extra time to make a late portability election for the surviving spouse
When one spouse dies without using up the full estate-and-gift tax exclusion, the leftover amount (the "deceased spousal unused exclusion," or DSUE) can be transferred to the surviving spouse, but onl…
Estate gets more time to steer its GST tax exemption to the grandchild's charitable trust
When a donor died, the residue of her revocable trust was split equally among three charitable remainder annuity trusts (CRATs), one each connected to her son, daughter, and grandson. All three trusts…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed estate…
An S corporation gets 120 days to make late check-the-box elections for five foreign subsidiaries
An S corporation owned five foreign entities and wanted to set how each is classified for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity picks its classification by filing Form…
A foreign entity gets 120 days to file a late check-the-box election to be taxed as a partnership
A business entity formed under foreign law wanted to be treated as a partnership for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity can choose its classification by filing Form…
A foreign entity gets 120 days to file a late check-the-box election to be treated as a disregarded entity
A business entity formed under foreign law wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it would not be treated as separate from its single owner. Under the "check-the-b…
A foreign entity gets 120 days to file a late check-the-box election to be treated as a disregarded entity
A business entity formed under foreign law wanted to be treated as a disregarded entity for U.S. tax purposes, meaning it would not be treated as separate from its single owner. Under the "check-the-b…
A foreign entity gets 120 days to file a late check-the-box election to be taxed as a partnership
A business entity formed under foreign law wanted to be treated as a partnership for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity can choose its classification by filing Form…
A foreign entity gets 120 days to file a late check-the-box election to be taxed as a partnership
A business entity formed under foreign law wanted to be treated as a partnership for U.S. tax purposes. Under the "check-the-box" rules, an eligible entity can choose its classification by filing Form…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed estate…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed estate…
A parent company gets 75 days to file a late election waiving the net-operating-loss carryback into its former consolidated group
A group of companies left one consolidated tax group (their former parent's) and began filing their own consolidated return under a new common parent. When a corporation that carries net operating los…
An estate too small to require a return gets 120 days to make a late portability election passing the deceased spouse's unused exclusion to the survivor
When someone dies, any unused portion of their federal estate-and-gift-tax exclusion can be passed to a surviving spouse, but only if the estate makes a "portability" election on a timely filed estate…
An S corporation gets 120 days to file the late QSub elections it forgot for two subsidiaries
An S corporation owned two lower-tier subsidiaries and intended to treat both as qualified subchapter S subsidiaries (QSubs). A QSub election makes a wholly owned subsidiary invisible for tax purposes…
A private foundation gets 60 days to make late elections its preparer forgot, treating grants from another foundation as distributions out of corpus
A private foundation regularly received grants from another private foundation under agreements that required it to pass the money along and to make a specific tax election each year. That election, u…
Corporation granted 60 more days to make a late success-based-fee safe-harbor election its preparer omitted
A corporation acquired another company through a merger and paid its advisor a fee that was contingent on the deal closing, a "success-based fee." Under Rev. Proc. 2011-29, a taxpayer can elect a safe…
Parent corporation granted 75 more days to make a late election to file a consolidated return
A parent corporation that headed an affiliated group of companies missed the deadline to elect to file a single consolidated federal income tax return (with itself as the common parent) for one tax ye…
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.