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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Consolidated group gets 75 days to make a late election waiving carryback of an acquired subsidiary's losses
A consolidated group acquired a target company and its subsidiaries that had previously been part of another consolidated group. To keep the acquired members' consolidated net operating losses from be…
Company gets 60 days to refile accounting-method-change forms filed one hour late
A company decided to make three automatic accounting method changes for a tax year, which requires attaching an original Form 3115 for each change to a timely filed return (and filing a copy separatel…
S corporation gets 120 days to make a late QSub election for its subsidiary
An S corporation wholly owns a subsidiary and intended to treat it as a qualified subchapter S subsidiary (QSub), which makes the subsidiary disregarded so its income and assets are treated as the par…
S corporation gets 120 days to make late QSub elections for four subsidiaries
An S corporation wholly owns four subsidiaries and intended to treat each as a qualified subchapter S subsidiary (QSub), which makes the subsidiary disregarded so its income and assets are treated as …
Married couple gets 60 days to undo Roth IRA contributions their bank made by mistake instead of backdoor conversions
A married couple earned too much to contribute directly to Roth IRAs, so they arranged with their financial institution to make nondeductible contributions to traditional IRAs and immediately convert …
IRS extends the deadline to fund a QDOT and set up its security so a noncitizen spouse's marital deduction survives
A U.S. citizen died and left his estate to his surviving spouse, who is a citizen and resident of a foreign country. When a surviving spouse is not a U.S. citizen, the estate tax marital deduction is …
IRS modifies an earlier ruling to give an LLC 120 days to elect corporate treatment from the intended date
This letter modifies and supersedes an earlier private letter ruling. An LLC had intended to elect to be treated as an association taxable as a corporation effective on a chosen date, but it failed to…
Estate gets 120 extra days to make a late portability election passing a spouse's unused estate-tax exclusion
When one spouse dies, the estate can make a portability election under section 2010(c)(5)(A) that lets the surviving spouse use the deceased spouse's unused estate-tax exclusion (the DSUE amount). Her…
Foreign-heavy mutual fund gets 90 days to make a late election passing foreign tax credits to shareholders
A regulated investment company (a mutual fund) that invests heavily in foreign securities intended to make the annual election under section 853(a). That election lets a qualifying fund pass the forei…
Estate gets 120 extra days to make a late portability election passing a spouse's unused estate-tax exclusion
When one spouse dies, the estate can make a portability election under section 2010(c)(5)(A) that lets the surviving spouse use the deceased spouse's unused estate-tax exclusion (the DSUE amount). Her…
IRS grants a non-filing estate 120 days to make a late portability election under Section 2010(c)(5)(A)
When one spouse dies, the estate can make a portability election under section 2010(c)(5)(A) that lets the surviving spouse use the deceased spouse's unused estate-tax exclusion (the DSUE amount). Her…
IRS grants a tax-exempt controlled entity 45 days to make a late Section 168(h)(6)(F)(ii) election out of tax-exempt entity status
A limited liability company that elected to be taxed as a corporation, and that is wholly owned by a 501(c)(3) charity, counts as a "tax-exempt controlled entity" under section 168(h). That status can…
IRS grants a tax-exempt controlled entity 60 days to make a late Section 168(h)(6)(F)(ii) election to protect a rehabilitation credit
Two limited liability companies that each elected to be taxed as a corporation, and that are each wholly owned by a 501(c)(3) charity, are "tax-exempt controlled entities" under section 168(h). Togeth…
IRS grants a tax-exempt controlled entity 60 days to make a late Section 168(h)(6)(F)(ii) election to protect a rehabilitation credit
Two limited liability companies that each elected to be taxed as a corporation, and that are each wholly owned by a 501(c)(3) charity, are "tax-exempt controlled entities" under section 168(h). Togeth…
A late section 336(e) election on the sale of an S corporation's stock gets extra time under the 9100 relief rules
A buyer purchased all of the stock of an S corporation from its shareholder. When a buyer acquires stock like this, a section 336(e) election lets the parties treat the stock sale as if it were a sale…
An LLC that missed both the forms to be taxed as an S corporation gets 120 days to file each one
A limited liability company wanted to be taxed as an S corporation. To get there an LLC normally needs two elections: Form 8832 to be classified as a corporation (an "association taxable as a corporat…
A day-trader who waited too long is refused permission to make a late mark-to-market election
A married couple asked the IRS for extra time to make a "mark-to-market" election under section 475(f), which lets a securities trader treat trading gains and losses as ordinary (rather than capital) …
A grantor whose accountant forgot to opt out of automatic GST exemption allocation gets 120 days to fix it
A person set up four grantor retained annuity trusts (GRATs) funded with company stock. When those trusts ended, the remainder passed to trusts for the grantor's two children and their descendants. Tr…
An LLC that missed the deadline to be taxed as a corporation gets 120 days to file a late Form 8832
A limited liability company wanted to be taxed as a corporation (an "association taxable as a corporation") instead of getting the default treatment for an LLC, which is a partnership or a disregarded…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be disregarded gets 120 days to file a late Form 8832
A single-owner business entity formed under the laws of a foreign country wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as separate from its owner and its…
A foreign entity that missed the deadline to be taxed as a partnership gets 120 days to file a late Form 8832
A business entity formed under the laws of a foreign country wanted to be treated as a partnership for U.S. tax purposes. By default, a foreign entity whose members all have limited liability is treat…
A corporation gets 9100 relief to treat its late Form 1128 as timely, so it can change its tax year-end
A domestic corporation wanted to change its tax year-end from December 31 to November 30, which normally requires filing Form 1128 by the due date of the short-period return. Its board approved the ch…
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A partnership gets 120 days of 9100 relief to make a late section 754 election
A limited liability company taxed as a partnership was supposed to make a section 754 election but missed the deadline. A section 754 election lets a partnership adjust the inside basis of its assets …
A low-income housing partnership gets 9100 relief to fix an inadvertent "deep rent skewing" election on Form 8609
A partnership that owns a low-income housing tax credit project filed Form 8609 to certify its building, but it accidentally checked the box on line 10d that elects "deep rent skewing" under section 1…
A low-income housing partnership gets 9100 relief to correct which year its credit period begins on Form 8609
A partnership that owns a low-income housing tax credit project had to pick when the building's 10-year credit period starts: either the year the building is placed in service, or, by irrevocable elec…
A foreign single-member entity gets 9100 relief to file a late Form 8832 electing to be taxed as a corporation
A foreign business entity became relevant for U.S. tax purposes when a U.S. corporation acquired all of its interests. As a single-owner foreign entity with unlimited liability, its default classifica…
A REIT gets 9100 relief to make a late election treating its subsidiary as a taxable REIT subsidiary
A real estate investment trust (REIT) set up a subsidiary to hold and operate a hotel through a common structure (a "RIDEA" arrangement) in which the subsidiary is treated as a taxable REIT subsidiary…
A REIT gets 9100 relief to make a late election treating its subsidiary as a taxable REIT subsidiary
A real estate investment trust (REIT) planned to hold and operate a hotel through a common structure (a "RIDEA" arrangement) in which a wholly owned subsidiary is treated as a taxable REIT subsidiary …
An LLC gets 9100 relief to file a late Form 8996 self-certifying as a Qualified Opportunity Fund
A Delaware LLC was formed to invest in opportunity-zone property and intended to be a Qualified Opportunity Fund (QOF), a vehicle that lets investors defer and reduce tax on capital gains under sectio…
A foreign single-owner entity gets 9100 relief to file a late Form 8832 electing to be disregarded
A foreign business entity became relevant for U.S. tax purposes and wanted to be treated as a "disregarded entity," meaning it is ignored as separate from its single owner for federal tax purposes. Be…
A foreign entity gets 9100 relief to file a late Form 8832 electing to be classified as a partnership
A foreign business entity with at least two members became relevant for U.S. tax purposes and wanted to be treated as a partnership for federal tax purposes. Because it is a foreign entity whose membe…
A new corporation gets 9100 relief to make late REIT and consent dividend elections
A newly formed corporation intended to operate as a real estate investment trust (REIT) and to use a "consent dividend," a hypothetical distribution that a shareholder agrees to treat as an actual div…
An S corporation that tripped the passive-income termination rule gets inadvertent-termination relief, conditioned on paying the resulting tax
An S corporation had leftover earnings and profits from an earlier period as a regular C corporation, and for three straight years more than 25 percent of its gross receipts were passive investment in…
A partnership gets 9100 relief to make a late Section 754 election after a sale and redemption of partnership interests
A partnership went through a transaction in which some partners sold their interests to a buyer and the partnership redeemed the rest, and the purchase agreement called for the partnership to make a S…
A partnership gets 9100 relief to make a late Section 754 election after a sale and redemption of partnership interests
A partnership went through a transaction in which some partners sold their interests to a buyer and the partnership redeemed the rest, and the purchase agreement called for the partnership to make a S…
A securities-trading fund is denied 9100 relief for a late mark-to-market election because it acted with hindsight
A securities-trading fund wanted to make a mark-to-market election under section 475(f), which lets a trader treat gains and losses as ordinary (so trading losses are fully deductible rather than capp…
A securities-trading fund is denied 9100 relief for a late mark-to-market election because it acted with hindsight
A securities-trading fund wanted to make a mark-to-market election under section 475(f), which lets a trader treat gains and losses as ordinary (so trading losses are fully deductible rather than capp…
An S corporation whose return was filed five days late gets 9100 relief so its election out of bonus depreciation counts as timely
An S corporation wanted to elect out of bonus depreciation, the extra first-year deduction under section 168(k), for all classes of property it placed in service during the year. That election under s…
IRS grants a 9100 extension of time for a consolidated group to make a closing-of-the-books election under Treas. Reg. section 1.382-6(b) after a section 382 ownership change
When a loss corporation undergoes an "ownership change," section 382 limits how much of its pre-change losses it can use against post-change income. Regulations let the corporation elect to "close its…
IRS grants a 9100 extension of time for a consolidated group to make a closing-of-the-books election under Treas. Reg. section 1.382-6(b) after a section 382 ownership change
When a loss corporation undergoes an "ownership change," section 382 limits how much of its pre-change losses it can use against post-change income. Regulations let the corporation elect to "close its…
IRS grants a 9100 extension of time to make a REIT election under section 856(c)(1) after a mailed extension form was lost
A limited partnership that elected to be taxed as a corporation intended to elect to be a real estate investment trust (REIT) by filing Form 1120-REIT for its first tax year. To buy time, its tax firm…
IRS grants a 9100 extension of time for an S corporation to elect QSub treatment for its subsidiary after it missed filing Form 8869
An S corporation that owned all the stock of a subsidiary intended to treat that subsidiary as a qualified subchapter S subsidiary (QSub), which makes the subsidiary disregarded so its assets and inco…
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.