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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Foreign entity granted extra time to make a late check-the-box election to be a disregarded entity
Under the "check-the-box" rules, a single-owner eligible entity can file Form 8832 to elect to be disregarded (treated as part of its owner) instead of being taxed as a corporation. Here a foreign ent…
Foreign entity granted extra time to make a late check-the-box election to be a disregarded entity
Under the "check-the-box" rules, an eligible business entity can choose how it is taxed by filing Form 8832: a single-owner entity can elect to be disregarded (treated as part of its owner) rather tha…
Late portability election granted so a surviving spouse can use the decedent's unused estate tax exclusion
Portability lets a surviving spouse add their late spouse's unused estate tax exclusion (the DSUE amount) to their own, but only if the deceased spouse's estate makes the election on a timely filed es…
Buyer and seller of an S corporation get extra time to make a late Section 336(e) election treating the stock sale as an asset sale
A § 336(e) election lets the parties to certain stock sales treat the deal as if the company had sold its assets instead of its stock, which can give the buyer a stepped-up basis in the underlying ass…
Partnership granted extra time to make a late Section 754 basis-adjustment election after a partner's death
When a partner dies (or a partnership interest otherwise transfers), a partnership can make a § 754 election to adjust the basis of its assets so the new owner's inside basis matches what they effecti…
Late portability election granted so a surviving spouse can use the decedent's unused estate tax exclusion
When someone dies, their estate can elect "portability," which lets the surviving spouse add the deceased spouse's unused estate tax exclusion (the DSUE amount) to their own. That election is made by …
IRS grants extra time to file the duplicate copy of a Form 3115 accounting-method change
To change an accounting method under the IRS automatic-consent procedures, a taxpayer must file Form 3115 twice: the original with its tax return, and a duplicate copy with the IRS office in Ogden, Ut…
IRS grants extra time for a corporate group to make a late election to file a consolidated return
An affiliated group of corporations can elect to file a single consolidated federal income tax return, but the election must be made by filing that consolidated return by the due date (including exten…
IRS grants extra time for a new consolidated group to elect to waive the loss-carryback period to its former parent's group
When companies leave one consolidated tax group and form or join another, their later net operating losses could normally be carried back to years when they belonged to the old group. A regulation (Tr…
IRS grants extra time to file the statement waiving family attribution so a stock redemption qualifies as a sale
When a corporation buys back (redeems) all of a shareholder's stock, the shareholder generally gets favorable sale-or-exchange treatment only if their interest is completely terminated. But tax rules …
IRS grants a partnership extra time to make a late Section 754 basis-adjustment election
A Section 754 election lets a partnership adjust the tax basis of its property when it distributes property or when a partnership interest is transferred, so a partner's inside basis better reflects e…
IRS grants a late estate to make a portability election to preserve a deceased spouse's unused estate-tax exclusion
"Portability" lets a surviving spouse use the unused portion of a deceased spouse's estate-tax exclusion (the DSUE amount), but only if the deceased spouse's estate makes the election on a timely file…
IRS grants a lower-tier partnership extra time to make a late Section 754 basis-adjustment election
A Section 754 election lets a partnership adjust the tax basis of its property when a partner's interest transfers (including at a partner's death), so the new owner's inside basis matches what they p…
IRS grants extra time for an LLC to file a late election to be taxed as a partnership instead of an S corporation
An LLC first elected to be taxed as an S corporation, effective its date of formation, then was advised to be a partnership instead. It tried to change its classification but, through inadvertence, ne…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
An LLC gets 120 extra days to make a late "check-the-box" election to be disregarded
A single-member limited liability company had filed a valid "check-the-box" election (Form 8832) to be taxed as a corporation, effective on its formation date. Its sole owner later decided the company…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A lower-tier partnership gets 120 extra days to make a late § 754 basis-adjustment election
This is a companion ruling to another § 754 relief request on the same facts. A partner in an upper-tier partnership died, and the interest passed to his estate. A § 754 election lets a partnership ad…
A partnership gets 120 extra days to make a late § 754 basis-adjustment election
A partner in an upper-tier partnership died, and that partner's interest passed to his estate. A § 754 election lets a partnership adjust the inside basis of its assets when a partnership interest tra…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
75-day extension to file a late Section 336(e) election statement for an S-corporation stock sale
Buyers acquired all the stock of an S corporation and wanted the deal treated as an asset purchase for tax purposes, which a Section 336(e) election allows for a "qualified stock disposition." That el…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an LLC to make a late Section 754 basis-adjustment election
A state LLC taxed as a partnership had two new members buy interests in the same year and meant to make a Section 754 election, which lets the partnership adjust the tax basis of its assets when inter…
IRS grants an estate 120 days to make a late portability election
When someone dies without using all of their federal estate-and-gift tax exclusion, a "portability" election lets the surviving spouse pick up the unused amount (the DSUE), but only if the deceased sp…
IRS grants late relief to file § 336(e) election statements for two S corporation stock sales
A buyer acquired the stock of two S corporations, and the parties wanted to treat those stock purchases as asset purchases for tax purposes, which a Section 336(e) election allows for a "qualified sto…
IRS grants a late § 168(h)(6)(F)(ii) election to avoid tax-exempt-use depreciation on affordable housing
A taxable corporation wholly owned by a Section 501(c)(3) charity invests, through partnerships, in affordable housing for low-income tenants. Because a tax-exempt parent controls it, the corporation …
IRS grants an estate 120 days to make a late portability election
When someone dies without using all of their federal estate-and-gift tax exclusion, a "portability" election lets the surviving spouse pick up the unused amount (the DSUE), but only if the deceased sp…
IRS grants late relief for a book-conformity capitalization election after a missed COVID-era extension
A corporate parent that files a consolidated return wanted to make the election under Treas. Reg. Section 1.263(a)-3(n), which lets a business capitalize for tax purposes any repair and maintenance co…
IRS grants a partnership 120 days to make a late § 754 election tied to an intended transfer
An LLC taxed as a partnership meant to make a Section 754 election when two members transferred part of their interests in a multi-step deal, and the deal documents said the parties intended that elec…
IRS grants late relief for a de minimis safe harbor election after a missed COVID-era extension
A corporate parent that files a consolidated return wanted to make the de minimis safe harbor election under Treas. Reg. Section 1.263(a)-1(f), which lets a business deduct rather than capitalize smal…
IRS grants a consolidated group late relief to file a Form 3115 after a missed COVID-era extension
A corporate parent that files a consolidated return wanted to change its accounting method under Section 451(b) by attaching Form 3115 to a timely filed return under the automatic-change procedures of…
IRS grants 60 more days to file a late Form 3115 for a foreign subsidiary's accounting-method change
A consolidated group's parent wanted to change the functional currency of a controlled foreign corporation's foreign business unit, an accounting-method change made by attaching Form 3115 to a timely …
IRS grants a partnership 120 days to make a late § 754 basis-adjustment election
A partnership missed a Section 754 election and asked the IRS for permission to make it late. A Section 754 election lets a partnership adjust the tax basis of its property when a partner dies or a pa…
120-day extension for a partnership to make a late § 754 basis-adjustment election
A limited partnership wanted to make a § 754 election, which lets a partnership adjust the tax basis of its property when a partnership interest changes hands (here, when the sole beneficiary of a gra…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election, which is made on a timely filed estate tax retu…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election, which is made on a timely filed estate tax retu…
120-day extension for an LLC to file a late Form 8832 electing corporate (association) status
A single-member limited liability company wanted to be taxed as an association (that is, a corporation) for federal tax purposes as of a chosen effective date. Under the "check-the-box" rules, it make…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election. That election is made on a timely filed estate …
Extension to file the original Form 3115 for an accounting-method change treated as timely
A corporate parent filing a consolidated return wanted to change how its group depreciates certain qualified improvement property under § 168, an automatic accounting-method change. Under the automati…
120-day extension for a foreign entity to file a late Form 8832 electing partnership status
A foreign business entity wanted to be treated as a partnership for U.S. federal tax purposes. Under the "check-the-box" rules, an eligible entity makes that choice by filing Form 8832, but this entit…
120-day extension to make a late estate-tax portability election
When someone dies, their estate can "port" (transfer) the deceased spouse's unused estate-tax exclusion to the surviving spouse, but only by filing a timely estate tax return (Form 706) that makes the…
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.