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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Partnership received late section 754 election relief after partner’s death
After a partner died and an heir inherited the partnership interest, the partnership inadvertently failed to make a timely section 754 election for the year of death. It represented that it had acted …
Lower-tier partnership received late section 754 election relief
An upper-tier partnership had a section 754 election in effect when one of its partners sold an interest to a new partner. The lower-tier partnership, in which the upper-tier partnership held an inter…
Taxpayer received 60 days to file repair-cost capitalization election
A taxpayer historically deducted repair and maintenance costs for tax purposes while capitalizing them for book purposes. For the year at issue, it intended to elect under Treasury Regulation section …
LLC received late corporate-classification election relief
A limited liability company intended to be classified as a corporation for federal tax purposes from its formation date but failed to timely file Form 8832. It represented that it acted reasonably and…
Corporation received 60 days to file late IC-DISC election
A corporation was formed to act as an interest charge domestic international sales corporation for a related company’s export sales. Its law firm prepared Form 4876-A, but responsibility for filing th…
LLC gets relief to make both a late corporate classification election and a late S corporation election
An LLC with more than one owner intended to be taxed as an S corporation. To get there it needed two elections effective on the same date: first, Form 8832 to be treated as a corporation (an associati…
Partnership gets extra time to make a missed Section 754 election after a partner's death split the owner trust
An LLC taxed as a partnership had one interest held through a revocable living trust treated as owned by a married couple. When one spouse died, that trust split into several successor trusts, an even…
Foreign LLC gets extra time to elect partnership treatment via a late Form 8832
A foreign limited liability company, owned by a U.S. citizen living abroad and a foreign entity, wanted to be treated as a partnership for U.S. federal tax purposes, which it elects by filing Form 883…
Homeowners association gets late-filing relief to elect Section 528 treatment for several years
A residential real estate management association can elect, year by year, to be taxed under Section 528, which lets a qualifying homeowners association be taxed only on its non-exempt-function income …
Eligible entity gets extra time to file the Form 8832 electing to be taxed as a corporation
A business entity that was eligible to choose its own federal tax classification wanted to be treated as an association taxable as a corporation, which it does by filing Form 8832 (the "check-the-box"…
Real estate company gets late-filing relief to elect REIT status after its manager missed the extension
A real estate company had been a wholly owned subsidiary of a publicly traded REIT, but after an outside investor bought into its parent it stopped qualifying as a "qualified REIT subsidiary" and had …
Exporter's corporation gets extra time to file its lost IC-DISC election form
A domestic corporation was set up to act as an interest-charge domestic international sales corporation (IC-DISC), a special export-incentive entity that earns commissions on a related company's forei…
Consolidated group gets relief after a blown extension made its accounting-method Forms 3115 late
A parent company filing a consolidated return for itself and five subsidiaries decided to change three accounting methods (for software costs, certain leasehold-improvement depreciation, and intangibl…
Partnership gets extra time to make a missed Section 754 basis-adjustment election
A partnership meant to make a Section 754 election, which lets it adjust the inside basis of its assets when interests change hands or property is distributed, so that later gain or loss lines up with…
An LLC gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity, such as a limited liability company (LLC), choose how it is taxed for U.S. purposes by filing Fo…
An LLC gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity, such as a limited liability company (LLC), choose how it is taxed for U.S. purposes by filing Fo…
A bond issuer gets more time to fix which affordability test applies to a tax-exempt rental project
Interest on state and local bonds is generally tax-exempt, and one qualifying use is financing a "qualified residential rental project" under section 142(d). To qualify, the project must meet one of t…
Buyers of an S corporation get more time to make a section 336(e) election
A section 336(e) election lets certain sales of a corporation's stock be treated for tax purposes as if the corporation had sold its assets, which can give the buyers a stepped-up basis in those asset…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section 1.337(…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section 1.337(…
A consolidated group gets more time to make a section 336(e) election on a stock sale
A section 336(e) election lets certain sales of a corporation's stock be treated for tax purposes as if the corporation had sold its assets, which can give the buyer a stepped-up basis in those assets…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section 1.337(…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section 1.337(…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section 1.337(…
A partnership gets more time to make the deemed-sale election on contributing appreciated property to a REIT
When appreciated property owned (directly or through a partnership) by a C corporation becomes property of a real estate investment trust (REIT), the tax rules under Treasury Regulation section 1.337(…
A foreign entity gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity choose how it is taxed for U.S. purposes by filing Form 8832 (an entity can elect to be treated a…
A foreign entity gets extra time to elect to be taxed as a corporation
The "check-the-box" rules under Treasury Regulation section 301.7701-3 let an eligible business entity choose how it is taxed for U.S. purposes by filing Form 8832: a foreign entity whose members all …
Extra time granted for a captive insurer to make the section 831(b) small-company election
A small non-life insurance company can elect under section 831(b) to be taxed only on its investment income rather than on its underwriting income, a popular structure for "captive" insurers owned by …
Extra time granted to file a late section 336(e) election after a tax professional missed the deadline
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 it were a sale of the company's assets, which can give the buyer a st…
120-day extension granted to make a late § 754 basis-adjustment election
A partnership can make a § 754 election that lets it adjust the tax basis of its property when a partnership interest changes hands (for example, when a partner dies) or when property is distributed. …
120-day extension granted to make a § 2032A special-use farm valuation election
When someone dies owning farmland, the estate can elect under Internal Revenue Code § 2032A to value that land at its farm-use value rather than its (usually higher) fair market value, which can cut t…
Partnership received extra time for success-based fee safe harbor election
A partnership paid a success-based fee in a transaction that transferred a controlling interest in the partnership. The fee was omitted from the books and records sent to the return preparer, so the p…
LLC received 120 days to file late corporate classification election
A limited liability company intended to be taxed as an association taxable as a corporation, but its advisers did not tell it to file Form 8832. The company represented that it had always intended cor…
LLC received late Form 8832 corporate classification relief
A limited liability company intended to be taxed as an association taxable as a corporation, but its advisers did not tell it to file Form 8832. The company represented that it had always intended cor…
Historic-certification application received filing relief
A property owner hired a consultant to prepare and file an application for historic-status certification before a rehabilitation project was placed in service. The consultant prepared the application …
Estate received time for QTIP and reverse QTIP elections
An estate intended to obtain the marital deduction for a trust benefiting the surviving spouse, but its attorney reported all trust assets as jointly owned property and made no QTIP election. The IRS …
Consolidated group received 60 days to waive CNOL carryback
A consolidated group intended to waive the entire carryback period for a consolidated net operating loss, and its returns were filed consistently with that intent, but the required election statement …
Closed-year tax-exempt controlled entity election received relief
A corporation owned by a section 501(c)(3) organization was treated as a tax-exempt controlled entity and served as general partner of a low-income housing partnership. The taxpayer intended to elect …
Consolidated group receives late CNOL carryback waiver relief
The parent of a consolidated group intended to waive the entire carryback period for a consolidated net operating loss but failed to file a valid election with the return. The group filed consistently…
Foreign insurer receives more time to elect domestic treatment
A foreign insurance company intended to elect under section 953(d) to be treated as a domestic corporation and join its parent's consolidated return. The return was prepared and filed as if the electi…
Tax-exempt controlled entity receives late depreciation election relief
A corporation owned by a section 501(c)(3) organization was a general partner in a partnership that developed low-income rental housing. The partnership depreciated its property as though the corporat…
Consolidated group gets 60 days to waive a CNOL carryback after returning its refund
A consolidated corporate group generated a consolidated net operating loss (CNOL), carried it back to an earlier year, and received a refund. The parent later returned the refund and sought to make th…
Consolidated group gets 60 days to waive a CNOL carryback after returning its refund
A consolidated corporate group generated a consolidated net operating loss (CNOL), carried it back to an earlier year, and received a refund. The parent later returned the refund and sought to make th…
Tax-exempt-controlled corporation gets 75 days to make a late depreciation election
A tax-exempt organization wholly owned a corporation that served as general partner of a low-income housing partnership. Without an election under Section 168(h)(6)(F)(ii), the corporation would be tr…
Late relief granted for a consolidated group to elect to waive its net operating loss carryback
A corporate group that has a net operating loss (NOL) can normally carry it back to earlier years for a refund, but it can instead elect to waive the carryback and save the loss for future years. That…
Late relief granted for a foreign-formed partnership to make a section 754 basis-adjustment election
A section 754 election lets a partnership adjust the tax basis of its assets after a partner is admitted or an interest changes hands, so the incoming partner's inside basis lines up with the value re…
Late relief granted for a foreign-formed partnership to make a section 754 basis-adjustment election
A section 754 election lets a partnership adjust the tax basis of its assets after a partner is admitted or an interest changes hands, so the incoming partner's inside basis lines up with the value re…
Late relief granted for a partnership to make a section 754 basis-adjustment election
A section 754 election lets a partnership adjust the tax basis of its assets after a partner sells an interest, so the buyer's share of inside basis matches what they paid (often unlocking added depre…
Late relief granted for a partnership to make a section 754 basis-adjustment election
When someone buys into a partnership, a section 754 election lets the partnership adjust the tax basis of its assets so the new partner's inside basis matches what they paid, which can produce extra d…
Late relief to make an IC-DISC election after the company mistakenly filed an S-corporation election instead
An interest-charge domestic international sales corporation (IC-DISC) is a special export-incentive entity, and a company has to elect that status by filing Form 4876-A within 90 days of starting its …
Late relief granted for two depreciation and R&E elections missed when the firm e-filed the return late
Certain tax elections have to be made on a timely filed return, so a late return can cost the taxpayer the election. A consolidated group of corporations planned two such elections for one tax year: t…
Late relief granted to file a "separate line of business" election for a retirement plan
A large employer that runs genuinely separate lines of business can test each one on its own for the coverage and nondiscrimination rules that retirement plans must satisfy, but only if it notifies th…
Late-election relief lets a foreign entity file Form 8832 to be taxed as a partnership
A foreign business entity (X) intended to be treated as a partnership for U.S. federal tax purposes as of the date it was formed, but it inadvertently missed the deadline to file Form 8832, the Entity…
Late-election relief lets a foreign entity file Form 8832 to be taxed as a partnership
A foreign business entity (X) intended to be treated as a partnership for U.S. federal tax purposes as of the date it was formed, but it inadvertently missed the deadline to file Form 8832, the Entity…
Former consolidated parent gets 60 days to waive a CNOL carryback
A corporation was the parent of a consolidated group until an unrelated buyer acquired it, ending the old group's tax year and bringing the companies into a new consolidated group. The former parent f…
Estate gets 120 days to make a QTIP election for a newly discovered asset
A decedent's will gave the surviving spouse a lifetime usufruct over the remaining estate property. The executor timely filed Form 706 but did not make a qualified terminable interest property electio…
Estate gets 120 days to allocate GST exemption to four trusts
A decedent created an irrevocable trust that was divided into three separate trusts for the primary benefit of the decedent's children. The governing instrument stated an intent for the original trust…
QDOT trustees get 120 days to report the surviving spouse's citizenship
A decedent's estate claimed the marital deduction for property passing to a qualified domestic trust because the surviving spouse was not a U.S. citizen. The spouse later became a citizen after contin…
Acquirer gets 60 days to make a late success-based fee safe-harbor election
A corporate group incurred success-based fees while acquiring another business. Its accounting firm prepared the election statement for the Revenue Procedure 2011-29 safe harbor but inadvertently omit…
Foreign entity gets 120 days to elect disregarded status
A foreign eligible entity with a single owner intended to be treated as a disregarded entity from its formation date. It inadvertently failed to file Form 8832 on time. The entity represented that it …
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.