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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Late ESBT elections caused an inadvertent S termination
An S corporation shareholder held stock through a revocable grantor trust. At the shareholder's death, the stock passed to two successor trusts that qualified as electing small business trusts, but th…
Late section 338(g) election granted after adviser error
A corporate purchaser acquired all the stock of a foreign target and intended to make a section 338(g) election so the stock purchase would be treated as an asset acquisition. A qualified tax professi…
Partnership received 120 days to make late section 754 election
A limited partnership failed to make a timely section 754 election for a year in which partnership interests were treated as transferred. The partnership represented that it acted reasonably and in go…
Late historic-status application treated as timely for rehabilitation credit
A taxpayer renovated property in a registered historic district but failed to submit Part 1 of the Historic Preservation Certification Application before placing the property in service. The taxpayer …
Partnership received 120 days for section 754 election after partner's death
A limited liability company classified as a partnership timely filed its return for the year in which a partner died but inadvertently omitted a valid section 754 election. The partnership represented…
Foreign partnership received 120 days for section 754 election
A foreign limited partnership failed to make a timely section 754 election for a year in which partnership interests were transferred. It represented that it acted reasonably and in good faith, was no…
Partnership received 120 days to file omitted section 754 election
A state-law partnership timely filed its federal return but inadvertently omitted a valid section 754 election to adjust the basis of partnership property. It represented that it acted reasonably and …
Late section 338(g) election granted for foreign target acquisition
A domestic corporation acquired all the shares of a foreign target for cash and intended to make a section 338(g) election so the stock purchase would be treated as an asset acquisition. The election …
Late Form 1128 treated as timely after accountant error
A taxpayer relied on an accountant to file Form 1128 to change its tax year from June 30 to December 31, but the form was not filed by the deadline for the required short-period return. After discover…
S corporation gets 120 days to file late QSub election
An S corporation intended to elect qualified subchapter S subsidiary status for a wholly owned domestic subsidiary as of the subsidiary's incorporation date. It failed to file Form 8869 on time becaus…
Successor gets 45 days to file late section 336(e) election statement
A partnership acquired all shares of an S corporation whose shareholders had agreed with the corporation to treat the stock sale as an asset sale under section 336(e). The purchaser then converted the…
REIT gets 90 days to make two late TRS elections
A real estate investment trust indirectly owned two foreign corporations that held legal title to self-storage properties and obtained financing. The REIT's outside tax advisers overlooked the need to…
Spouses get 120 days to allocate GST exemption to two trusts
A married couple created separate irrevocable trusts for each of their two children and the children's descendants before the end of 2000. They elected gift splitting on their Forms 709, but their acc…
Foreign LLC gets 120 days to elect partnership status
A foreign limited liability company became owned by two U.S. persons and intended to be classified as a partnership for federal tax purposes from that ownership date. It did not timely file Form 8832 …
Foreign entity gets 120 days to elect disregarded status
A single owner formed a foreign eligible entity and intended it to be disregarded for federal tax purposes from a specified date. The entity failed to file Form 8832 on time. The IRS concluded that th…
Foreign entity gets 120 days to elect disregarded status
A single owner formed a foreign eligible entity and intended it to be disregarded for federal tax purposes from a specified date. The entity failed to file Form 8832 on time. The IRS concluded that th…
Partnership gets 120 days to make late section 754 election
A partnership timely filed its return for the year in which a partner died but inadvertently omitted a section 754 election. The IRS concluded that the requirements for discretionary filing relief wer…
Estate gets 120 days to make late portability election
A decedent's estate was below the filing threshold for a mandatory federal estate tax return but did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief wo…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief wo…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. It represented that it acted reasonably and in good faith and that relief wo…
Foreign entity gets 120 days to elect partnership status
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the requirements for discr…
Foreign entity gets 120 days to elect partnership status
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the requirements for discr…
Foreign entity gets 120 days to elect partnership status
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the requirements for discr…
Foreign entity gets 120 days to elect partnership status
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes but inadvertently failed to file Form 8832 on time. The IRS concluded that the requirements for discr…
Estate gets 120 days to make late QTIP election
A decedent's will funded a marital trust that paid all net income to the surviving spouse at least quarterly and permitted principal distributions for the spouse's health, maintenance, or support. The…
Estate gets 120 days to make late portability election
A decedent's estate was below the filing threshold for a mandatory federal estate tax return but did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The…
Corporation receives 60 days to file a late IC-DISC election
A domestic corporation intended to elect interest charge domestic international sales corporation status from its formation. Its accounting firm prepared Form 4876-A, gave filing instructions, and lat…
Taxpayer receives 45 days to file a late accounting-period change
A development entity missed the deadline to use the automatic procedure for changing its annual accounting period under Revenue Procedure 2006-46. Its accountant learned of the business need for the c…
Liquidating trust receives 45 days for disputed-ownership-fund election
A bankruptcy liquidating trust held all of its assets in reserve while higher-priority disputed claims were being resolved. Its accountants filed the first-year return as a complex trust because benef…
Acquired company receives 60 days for success-fee safe-harbor election
A holding company paid two success-based advisory fees in connection with its acquisition. Its return preparer used figures from another adviser's financial-statement analysis, overlooked the required…
Foreign entity receives 120 days for late disregarded-entity election
A foreign entity wholly owned through another foreign entity by a U.S. citizen intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. The entity represented …
Foreign entity receives retroactive disregarded status after late Form 8832
A foreign entity owned through another foreign entity by a U.S. citizen missed the deadline to file Form 8832 for disregarded-entity treatment. It represented that it was an eligible entity and had in…
Late Form 8832 relief gives foreign entity disregarded treatment
A foreign eligible entity failed to timely file Form 8832 electing to be disregarded as separate from its owner. The entity was wholly owned by a foreign parent that was itself wholly owned by a U.S. …
Foreign entity receives 120 days for retroactive partnership election
A foreign entity missed the deadline to file Form 8832 electing partnership classification from its formation date. One owner was a foreign entity wholly owned by a U.S. citizen, and the requested own…
Foreign subsidiary receives late disregarded-entity election relief
A foreign entity wholly owned by a foreign parent ultimately owned by a U.S. citizen failed to timely file Form 8832. It sought disregarded-entity treatment retroactive to its formation and represente…
Foreign entity gets 120-day extension for disregarded classification
A foreign entity intended to elect disregarded-entity status from its formation but missed the Form 8832 deadline. It was wholly owned by a foreign entity whose sole owner was a U.S. citizen, and it r…
Late entity-classification election receives retroactive relief
A foreign entity owned by a foreign parent, ultimately by a U.S. citizen, failed to file Form 8832 on time. It asked to be treated as disregarded from its formation date and represented that it was el…
Foreign entity may file late election for disregarded status
A foreign entity did not timely file Form 8832 to elect disregarded-entity status from the date it was formed. The entity was held through a foreign owner ultimately owned by a U.S. citizen and repres…
Foreign entity receives retroactive check-the-box relief
A foreign entity missed the Form 8832 deadline for electing to be disregarded from its formation date. It was wholly owned through a foreign parent by a U.S. citizen and represented that the check-the…
Missed Form 8832 deadline receives 120-day extension
A foreign entity failed to timely elect disregarded-entity classification on Form 8832. It was owned by a foreign entity whose owner was a U.S. citizen and represented that it qualified to choose disr…
IRS permits retroactive disregarded election after missed filing
A foreign entity failed to submit Form 8832 by the deadline for disregarded-entity treatment effective on its formation date. It was wholly owned through a foreign entity by a U.S. citizen and represe…
Foreign entity gets late check-the-box election relief
A foreign entity failed to file Form 8832 on time to be treated as disregarded from the date it was organized. A foreign parent wholly owned the entity, and a U.S. citizen wholly owned that parent. Th…
Entity receives extension for retroactive disregarded classification
A foreign entity did not timely file the Form 8832 needed for disregarded treatment from its formation date. It was wholly owned by a foreign company that was wholly owned by a U.S. citizen, and it re…
Late Form 8832 may take effect from foreign entity's formation
A foreign entity missed the deadline for a Form 8832 election to be disregarded as separate from its owner. The entity was held by a foreign parent ultimately owned by a U.S. citizen and represented t…
Foreign subsidiary may make late disregarded-entity election
A foreign subsidiary missed the Form 8832 filing date for disregarded-entity treatment from formation. Its foreign parent was wholly owned by a U.S. citizen, and the subsidiary represented that it was…
IRS grants foreign entity late disregarded-status election
A foreign entity did not timely elect disregarded-entity status on Form 8832. It was wholly owned through a foreign parent by a U.S. citizen and asked for the election to apply from formation. After t…
Foreign entity may retroactively elect disregarded treatment
A foreign entity failed to timely file Form 8832 for disregarded-entity status beginning on its formation date. It was wholly owned by a foreign entity ultimately owned by a U.S. citizen and represent…
Corporate group received more time to elect consolidated filing
A newly formed parent corporation acquired the stock of another corporation, terminating the acquired corporation’s former consolidated group and creating a new affiliated group. The new group failed …
Partnership received more time to elect out of bonus depreciation
A partnership intended not to claim additional first-year depreciation on property placed in service during its short final tax year. Its return preparer learned shortly before the filing deadline tha…
Estate received 120 days to make a portability election
A decedent’s estate was not otherwise required to file an estate tax return, but it needed Form 706 to elect portability of the deceased spouse’s unused exclusion amount for the surviving spouse. The …
Consolidated group received more time to expire unusable loss carryovers
A consolidated corporate group acquired another consolidated group in a qualifying cost-basis transaction. The acquired companies had net operating loss carryovers that the parent determined would be …
Spouses received more time to opt out of automatic GST allocation
A donor and spouse made split gifts to several trusts with generation-skipping transfer tax potential. They intended not to allocate GST exemption automatically to five of the trusts, but their CPA fa…
REIT received 90 days to elect taxable subsidiary status
A real estate investment trust indirectly owned a corporation that leased qualified health-care property from the REIT and used eligible independent contractors to operate it. The sponsor intended the…
Partnership received 120 days to make a section 754 election
A partnership admitted a purchaser of a membership interest but did not make a section 754 election with its timely return for that year. The partnership relied on a tax professional, was unaware that…
Foreign entity received late disregarded-entity election relief
A foreign eligible entity became wholly owned through a disregarded entity and intended to elect treatment as disregarded from its owner. It inadvertently failed to file Form 8832 by the required date…
Partnership could reverse bonus depreciation after discovering state tax costs
A partnership claimed additional first-year depreciation on qualified property placed in service during a tax year. After the federal return deadline, the partnership and its return preparer discovere…
Consolidated group could cure an omitted Form 3115 attachment
A consolidated corporate group changed depreciation methods to claim bonus depreciation and shorten the recovery period for computer software. Its adviser prepared Form 3115 and the group timely maile…
REIT received late taxable-subsidiary election relief
A real estate investment trust indirectly owned a corporation that leased qualified health-care property from the REIT and used eligible independent contractors to operate it. The sponsor intended the…
Partnership received 120 days to make late section 754 election
A partnership had made a section 754 election before a technical termination but failed to make a valid election for the post-termination period. Although it attached a statement showing section 743(b…
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.