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 receives extra time to elect disregarded status
A foreign eligible entity with one owner intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. Its owner consistently filed U.S. tax returns reflecting that…
Foreign entity receives extra time to elect disregarded status
A foreign eligible entity with one owner intended to be treated as disregarded for federal tax purposes but did not timely file Form 8832. Its owner consistently filed U.S. tax returns reflecting that…
Corporate group receives 45 days for transaction-fee election
A consolidated corporate group incurred success-based fees when another company acquired its parent. Its accounting firm believed it had electronically filed a return extension, but the filing attempt…
Subsidiary receives 75 days for tax-exempt entity election
A corporate subsidiary was indirectly owned by a tax-exempt organization and therefore was a tax-exempt controlled entity under section 168(h). It tried to elect out of that treatment on a timely sepa…
Corporate group receives 75 days for consolidated return election
A parent corporation intended to file a consolidated return with two subsidiaries but did not timely make a valid consolidated return election and omitted one subsidiary from the return. The parent so…
Foreign entity receives extra time to elect disregarded status
A foreign eligible entity with one owner intended to be treated as disregarded for federal tax purposes but did not timely file a valid Form 8832. Its owner consistently filed U.S. tax returns reflect…
Seller receives 60 days for transaction-fee safe harbor election
A corporation incurred a success-based financial advisory fee when its stock was sold. The purchase agreement required the corporation's return to make the Revenue Procedure 2011-29 safe harbor electi…
Retroactive accounting-method change relief denied
An accrual-method S corporation bought merchandise on credit from a related cash-method S corporation and deducted the purchases before the seller recognized corresponding income, a method the buyer d…
Late section 336(e) election relief granted
A purchaser acquired all the stock of an unrelated S corporation through a disregarded subsidiary, and the parties intended to elect under section 336(e) to treat the stock sale as an asset dispositio…
Late QSub election relief granted
An S corporation acquired all the stock of a subsidiary but did not timely file Form 8869 to elect qualified subchapter S subsidiary status. It represented that it intended QSub treatment and that bot…
Early entity-classification change and late filing allowed
A single-member limited liability company had elected corporate classification and was treated as a qualified REIT subsidiary through a chain of disregarded entities. After a taxable spin-off placed t…
Early entity-classification change and late filing allowed
A single-member limited liability company had elected corporate classification and was treated as a qualified REIT subsidiary through a chain of disregarded entities. After a taxable spin-off placed t…
Late QSub election relief granted
An S corporation formed a subsidiary and intended to elect qualified subchapter S subsidiary status from the formation date but did not timely file Form 8869. The parent represented that it had filed …
Late QSub election relief granted after stock acquisition
An S corporation acquired all the stock of another corporation and intended to elect qualified subchapter S subsidiary status from the acquisition date. It continued to own all the subsidiary's stock …
Retroactive cash-to-accrual method relief denied
A manufacturing S corporation using the cash method concluded that its business activities required an accrual method. After its founder's death and an ownership change, it sought extra time to file F…
Three LLCs receive late partnership election relief
Three limited liability companies intended to elect partnership classification from the date they were formed but did not timely file Form 8832. Each company represented that it was eligible for partn…
Late section 336(e) election statement accepted
A partnership purchaser acquired all the stock of an S corporation through a disregarded entity, and the parties intended to elect under section 336(e) to treat the stock sale as an asset disposition.…
Late unified loss basis-reduction election granted
A consolidated group's parent sold all the stock of two subsidiaries at losses, ending their affiliation with the group. The parent intended to elect under the unified loss rules to reduce its stock b…
Late section 336(e) agreement and election allowed
Two individuals bought all the stock of an S corporation for cash and a note, and the parties intended to elect under section 336(e) to treat the stock sale as an asset disposition. A qualified tax pr…
Late success-based transaction fee safe-harbor election granted
A limited liability company acquired all the stock of a target through a merger and paid a professional adviser a fee contingent on the transaction's successful closing. While preparing a late pre-tra…
Spouses received extra time to elect out of automatic GST exemption allocation
A married couple created an irrevocable trust that divided into separate trusts for their children, including two trusts with generation-skipping transfer tax potential. Their accounting firm prepared…
Spouses received extra time to stop automatic GST exemption allocations
A married couple established an irrevocable trust with separate trusts for their children, including two intended to remain non-exempt from generation-skipping transfer tax. Their accounting firm prep…
Partnership received 120 days to make a late section 754 election
A limited liability company classified as a partnership timely filed its federal tax return but inadvertently omitted a section 754 election. That election permits basis adjustments to partnership pro…
Corporate group received 60 days to make a late consolidated-return election
A newly formed parent corporation acquired a C corporation and an S corporation with qualified subchapter S subsidiaries. The resulting affiliated group intended to elect consolidated federal return t…
Corporate group received extra time to elect an extended NOL carryback
A consolidated corporate group incurred a consolidated net operating loss for a qualifying tax year and wanted to carry it back beyond the ordinary two-year period. The group missed the election deadl…
REIT and hotel company received 90 days to make a late TRS election
A real estate investment trust indirectly owned a single-member limited liability company that leased a hotel operated by an eligible independent contractor. The parties intended for the company to el…
Purchaser received 45 days to make a late section 338 election
A corporation acquired all the stock of a foreign target that had been a controlled foreign corporation and represented that the acquisition was a qualified stock purchase. The purchaser intended to m…
Estate received 120 days to make a late portability election
A decedent's estate missed the deadline to file Form 706 and elect portability of the deceased spousal unused exclusion amount to the surviving spouse. The personal representative stated that the gros…
Grantor received extra time to stop automatic GST exemption allocations
A grantor and spouse created an irrevocable trust with three separate trusts for their children, each with generation-skipping transfer tax potential. An accounting firm prepared a gift tax return ele…
Grantor received extra time to prevent GST exemption allocations to two trusts
A taxpayer created a family trust for descendants and a grantor retained annuity trust whose remaining assets would pass to the family trust after the estate tax inclusion period ended. The taxpayer d…
Estate received 120 days to elect portability for the surviving spouse
An estate failed to file Form 706 by the deadline needed to elect portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the decedent's gross estate…
Controlled corporation received relief for a late tax-exempt-entity election
A corporation wholly owned by a tax-exempt organization was a managing member in entities involved with rehabilitation and leasing of a historic commercial property. It needed to elect under section 1…
Grantor received 120 days to elect out of automatic GST exemption allocation
A grantor created three trusts for the grantor's children and made gifts to those trusts. The grantor intended to elect out of the automatic allocation of generation-skipping transfer tax exemption fo…
Taxpayer received 45 days to file a duplicate Form 3115
A corporate taxpayer changed a subsidiary's accounting method for capitalizing certain indirect and mixed service costs under section 263A. It timely attached the original Form 3115 to its consolidate…
Estate received 120 days to make a late portability election
A decedent's estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross es…
Estate received 120 days to make a late portability election
A decedent's estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross es…
Estate received 120 days to make a late portability election
A decedent's estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross es…
Taxpayer received 60 days to make the success-based fee safe-harbor election
A corporation paid success-based adviser fees in a taxable stock acquisition. Its return deducted 70% of the fees and capitalized 30%, following the safe harbor in Revenue Procedure 2011-29, but its t…
REIT owners received 90 days to make late taxable REIT subsidiary elections
Several real estate investment trusts indirectly owned a corporation formed to hold a shared parking garage. The owners and corporation intended the corporation to be a taxable REIT subsidiary from it…
Nine partnerships received 120 days to make late section 754 elections
Nine entities treated as partnerships were owned through two trusts by two individuals. When one individual died, each partnership failed to make a section 754 election for that taxable year. Such an …
Corporation receives 60 days to make late IC-DISC election
A domestic corporation intended from its formation to operate as an interest charge domestic international sales corporation, or IC-DISC. Its accounting firm prepared Form 4876-A and the corporation's…
Partnership receives 120 days to make late section 754 election
A limited partnership timely filed its federal return but inadvertently omitted the written election under section 754 to adjust the basis of partnership property. The partnership represented that it …
Taxpayer receives 60 days to elect out of bonus depreciation
A corporate group calculated stock basis before its termination and contributed cash to eliminate an excess loss account in a subsidiary's stock. When preparing the consolidated return, the tax depart…
Transferor receives 60 days to make late section 362 election
A partnership transferred loss property held through a disregarded entity to its corporate subsidiary. Section 362(e)(2) generally would reduce the corporation's basis in the property to fair market v…
S corporation receives 120 days for late QSub election
An S corporation formed a wholly owned domestic subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the subsidiary's formation date. The parent inadvertently fail…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion amount. The estate represented that the decedent's gross estate was b…
Foreign entity receives 120 days for late disregarded-entity election
A foreign eligible entity intended to be classified as disregarded from its stated effective date but did not timely file Form 8832. The IRS concluded that the entity satisfied the standards for regul…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion amount. The estate represented that the decedent's gross estate was b…
Estate receives 120 days for late 2010 carryover-basis election
The estate of a nonresident alien who died in 2010 intended to elect the modified carryover-basis rules under section 1022 instead of the reinstated estate tax rules. The estate's attorneys failed to …
Estate receives 120 days to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion amount. The estate represented that the decedent's gross estate, incl…
Estate receives 120 days to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion amount. The estate represented that the decedent's gross estate, incl…
Estate receives 120 days to elect portability
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion amount. The surviving spouse, acting as executor, represented that the deceden…
Estate receives 120 days to elect portability
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion amount. The estate represented that the decedent's gross estate and taxable li…
Estate receives 120 days to make a late portability election
A surviving spouse, treated as the estate's executor because no executor had been appointed, missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exc…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the decedent's gross e…
Estate receives 120 days to make a late portability election
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion. The executor represented that the decedent's g…
Late Form 1128 is treated as timely filed
A partnership filed Form 1128 late while seeking to adopt an October 31 tax year. It requested relief soon after learning that the form had been required by the original deadline. The IRS found that t…
Corporation receives 60 days to file IC-DISC election
A domestic corporation was formed to serve as an interest charge domestic international sales corporation for its parent, which sold farming and agricultural products. Its accounting and law firms mis…
Estate receives 120 days to make a late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the decedent's gross e…
Estate receives 120 days to make a late portability election
A decedent's son, serving as personal representative, missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. He rep…
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.