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 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 …
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 …
Spouse gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Spouse gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Donor gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Spouse gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Donor gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Donor gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Affiliated group gets 60 days to file its first consolidated return
A corporate parent created a new affiliated group by acquiring another corporation and intended to file a consolidated federal income tax return for the group. It failed to make a valid election throu…
Parties get 45 days to file a late Section 336(e) election statement
An LLC taxed as a partnership bought all the stock of an S corporation from its shareholders, and the parties represented that the sale was a qualified stock disposition. They timely entered a binding…
Estate gets 120 days to make a late portability election
A decedent left a surviving spouse and an unused portion of the federal estate and gift tax exclusion. The estate represented that it was not otherwise required to file Form 706 because of the gross e…
Surviving LLC gets 120 days to elect corporate classification after a merger
An S corporation merged into an LLC, with the LLC surviving, and the parties intended the transaction to qualify as an IRC § 368(a)(1)(F) reorganization. The LLC also intended to be treated as an S co…
Partnership gets 120 days to make a late Section 754 election
A limited partnership intended to make an IRC § 754 election after a partner died but failed to include a properly executed election with its return. The partnership represented that the failure was i…
Real estate developer gets 45 days to make a late debt-income exclusion election
A real estate developer recognized cancellation-of-debt income after a wholly owned LLC purchased debt that had financed a condominium project. The developer's accountant reported the income on the ti…
LLC gets late classification and S elections plus inadvertent-termination relief
An LLC intended to be treated as an S corporation from its formation date, but it did not timely file either its entity-classification election or its S corporation election. Its sole shareholder was …
LLC gets late classification and S elections plus inadvertent-termination relief
An LLC intended to be treated as an S corporation from its formation date, but it did not timely file either its entity-classification election or its S corporation election. Its sole shareholder was …
LLC gets late classification and S elections plus inadvertent-termination relief
An LLC intended to be treated as an S corporation from its formation date, but it did not timely file either its entity-classification election or its S corporation election. Its sole shareholder was …
LLC gets late classification and S elections plus inadvertent-termination relief
An LLC intended to be treated as an S corporation from its formation date, but it did not timely file either its entity-classification election or its S corporation election. Its sole shareholder was …
IRS grants an estate extra time to make a late portability election
When one spouse dies without using all of their federal estate and gift tax exemption, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) through a…
IRS grants an estate extra time to make a late portability election
When one spouse dies without using all of their federal estate and gift tax exemption, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) through a…
Partnership gets 120 extra days to make a late Section 754 basis-adjustment election
A limited partnership meant to make a Section 754 election, which lets a partnership adjust the tax basis of its assets after a partner dies or a partnership interest changes hands, so the new owner i…
Private foundation gets 60 extra days to make a late conduit-foundation election so its donors keep the 50% deduction limit
A private foundation that regrants money to other charities wanted "conduit foundation" treatment, which lets its individual donors deduct contributions at the higher 50 percent of income limit (like …
S corporation gets 120 extra days to make a late QSub election for its wholly owned subsidiary
An S corporation wholly owns a subsidiary corporation and wanted the subsidiary treated as a "qualified subchapter S subsidiary" (QSub). A QSub election makes the subsidiary invisible for tax purposes…
Foreign entity gets 120 extra days to elect to be treated as a disregarded entity
A foreign business entity with a single owner wanted to be treated as a "disregarded entity" for U.S. tax purposes, meaning it is ignored as a separate taxpayer and its activities are reported directl…
Spouse gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Donor gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Spouse gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Donor gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Entity gets late relief to be taxed as a corporation and to elect S corporation status
An eligible business entity wanted two things effective on the same date: to be classified as an association taxable as a corporation (rather than a partnership or disregarded entity), and to be taxed…
Lower-tier partnership gets 120 extra days to make a late Section 754 election
A partner in an upper-tier partnership died, and both that partnership and a lower-tier partnership it partly owned failed to make timely Section 754 elections for the year. The lower-tier partnership…
Upper-tier partnership gets 120 extra days to make a late Section 754 election
A partner in an upper-tier partnership died, and both that partnership and a lower-tier partnership it partly owned failed to make timely Section 754 elections for the year. The upper-tier partnership…
Foreign entity gets 120 extra days to elect partnership classification
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes from the date it was formed. It missed the deadline to file Form 8832, the form used to make an entit…
Foreign entity gets 120 extra days to elect partnership classification
A foreign eligible entity intended to be classified as a partnership for U.S. federal tax purposes from the date it was formed. It missed the deadline to file Form 8832, the form used to make an entit…
IRS grants extra time to file a late Section 338(g) election under 9100 relief
The parent of a consolidated corporate group asked the IRS for more time to file a Section 338(g) election. That election lets a stock purchase be treated, for tax purposes, as if the buyer had instea…
IRS grants extra time to file a late LIFO inventory election after an S-corp conversion
A business that inventories goods using the last-in, first-out (LIFO) method asked the IRS for more time to file the form that elects LIFO. The taxpayer had used LIFO since it operated as a partnershi…
IRS grants extra time to file a late check-the-box election to be a disregarded entity
A business entity with a single owner wanted to be treated as a "disregarded entity" for federal tax purposes, meaning it is ignored as separate from its owner and its activity is reported on the owne…
IRS grants an estate extra time to make a late portability election
When a married person dies without using up their full federal estate-tax exclusion, the unused portion (the deceased spousal unused exclusion, or DSUE, amount) can be passed to the surviving spouse t…
IRS grants extra time to file a late accounting-method-change application (Form 3115)
A corporate group that files a consolidated return wanted to change its method of accounting for certain prepaid insurance premium costs. Changing an accounting method usually needs IRS consent, but "…
Estate gets extra time to split a QTIP trust and make a reverse QTIP election
A decedent's estate timely made a QTIP election for a trust benefiting the surviving spouse. The estate's law firm did not advise that the trust should be severed into GST-exempt and GST-nonexempt sha…
Estate gets a late QTIP election and zero GST inclusion ratios for two trusts
A decedent had created trusts that, at death, provided for a marital-deduction trust, a credit shelter trust, and a trust for the decedent's mother. The estate's accountant failed to make the qualifie…
Estate gets a late QTIP election and zero GST inclusion ratios for two trusts
A decedent had created trusts that, at death, provided for a marital-deduction trust, a credit shelter trust, and a trust for the decedent's mother. The estate's accountant failed to make the qualifie…
Couple gets extra time to allocate GST exemption to two trusts
A grantor transferred property to two trusts for family beneficiaries, and the grantor and spouse elected to split the gifts on their gift tax returns. Their accountant prepared the returns but failed…
Couple gets extra time to allocate GST exemption to two trusts
A grantor transferred property to two trusts for family beneficiaries, and the grantor and spouse elected to split the gifts on their gift tax returns. Their accountant prepared the returns but failed…
Subsidiary receives late QSub and S corporation election relief
An S corporation acquired all of a subsidiary's stock but failed to timely file the intended qualified subchapter S subsidiary (QSub) election. A trust later acquired the subsidiary, and the subsidiar…
Subsidiary receives relief for mistaken QSub and S corporation election dates
An S corporation acquired all of a subsidiary's stock but failed to timely file the intended qualified subchapter S subsidiary (QSub) election, and the filed form stated the wrong effective date. Afte…
Married taxpayers may recharacterize excess Roth IRA contributions
A married couple made Roth IRA contributions for three years even though their modified adjusted gross income exceeded the eligibility limit. They learned of the problem while researching contribution…
Partnership receives 120 days to make a late section 754 election
A partnership intended to make a section 754 election after ownership interests were transferred but failed to attach a properly executed election to its return. The partnership and all affected partn…
Late section 336(e) election relief granted after buyer and S corporation missed the deadline
A partnership bought all the stock of an S corporation in a deal that qualified as a "qualified stock disposition." The parties wanted to make a section 336(e) election, which lets a stock sale be tre…
Late REIT election accepted after a signed return was misplaced during an office move
A limited liability company operated as a real estate investment trust (REIT) and intended to lock in that tax status by filing a Form 1120-REIT for its first year, which is how the section 856(c) ele…
Extension granted to file a late LIFO election (Form 970) after a partnership liquidation
A taxpayer owned an interest in a partnership that used the last-in, first-out (LIFO) method to value its inventory. When the partnership liquidated, its LIFO inventory was distributed to the taxpayer…
Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Two domestic partnerships formed a foreign business entity and always intended for it to be taxed as a partnership in the United States. To lock that in, the entity needed to file a "check-the-box" el…
Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Two domestic partnerships formed a foreign business entity and always intended for it to be taxed as a partnership in the United States. To lock that in, the entity needed to file a "check-the-box" el…
Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Three domestic partnerships formed a foreign business entity and always intended for it to be taxed as a partnership in the United States. To lock that in, the entity needed to file a "check-the-box" …
Foreign entity gets extra time to elect partnership treatment after advisors missed the filing
Three domestic partnerships formed a foreign business entity and always intended for it to be taxed as a partnership in the United States. To lock that in, the entity needed to file a "check-the-box" …
Extra time granted to allocate GST exemption to a trust after a missed gift tax return
A married couple set up an irrevocable trust for their children and more remote descendants and funded it with company stock, on an attorney's advice that the trust would be exempt from the generation…
Extra time granted to allocate GST exemption to a trust after a missed gift tax return
A married couple set up an irrevocable trust for their children and more remote descendants and funded it with company stock, on an attorney's advice that the trust would be exempt from the generation…
IRS grants a partnership extra time to make a late § 754 basis-adjustment election after its preparer failed to advise it
When a partner dies or a partnership interest changes hands, a partnership can make a "§ 754 election" to adjust the tax basis of its property, which often lets the remaining or incoming partners clai…
IRS grants a corporation reasonable-cause relief for a late S corporation election
A corporation meant to be taxed as an S corporation (a pass-through, so the company itself pays no federal income tax) and filed its returns that way from the start, but it never filed the required el…
IRS grants an LLC extra time to elect partnership tax classification on a late Form 8832
A limited liability company wanted to be taxed as a partnership from the day it was formed, but it never filed the entity classification election form (Form 8832) on time. Under the "check-the-box" ru…
IRS grants a foreign reinsurance company more time to elect to be taxed as a domestic corporation under § 953(d)
A foreign insurance company (a controlled foreign corporation whose business is reinsuring risks) wanted to be treated as a U.S. domestic corporation for tax purposes by making an election under Code …
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.