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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Estate receives 120 days to make a late portability election
A decedent's daughter, 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. S…
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…
Consolidated group receives 60 days for late section 382 election
A consolidated group experienced an ownership change that limited its use of pre-change losses and credits. The group failed to make the regulatory election to close its books on the change date and a…
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…
Investment funds receive 90 days for late foreign-tax elections
Several regulated investment companies in a fund-of-funds structure intended to elect under section 853 so their shareholders could claim proportionate shares of foreign taxes. Their return preparer c…
Late elections to amortize drilling costs were allowed
An affiliated group intended to elect under section 59(e) to deduct its intangible drilling and development costs ratably over 60 months for five tax years, but it did not timely file the required ele…
Estate received more time to elect portability
A decedent's estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion for the surviving spouse. The surviving spouse represented …
Estate received 120 days to elect portability
A decedent's estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the d…
Late portability election was permitted
A decedent's estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the decedent's…
Tax-exempt controlled corporation received late-election relief
A taxable corporation wholly owned by a section 501(c)(3) organization was a tax-exempt controlled entity for depreciation purposes. It intended to elect under section 168(h)(6)(F)(ii) not to be treat…
Estate obtained late portability relief
A decedent's estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the d…
Missed portability election received relief
A decedent's estate failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion. The estate represented that the gross estate, includ…
Late section 336(e) asset-sale election was allowed
A purchaser acquired all the stock of an S corporation, and the parties intended to elect under section 336(e) to treat the stock sale as a deemed asset sale. They did not timely execute the required …
Late success-fee safe-harbor election was allowed
A corporation incurred success-based advisory fees in a stock-sale transaction. Its return preparer incorrectly advised that all the fees were nondeductible facilitative costs, so the corporation did …
Estate received 120 days to elect portability
A decedent's estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. The executor represented that the gross estate, including …
Omitted success-fee election statement received relief
A corporation paid success-based fees in an acquisition and reported them using the Revenue Procedure 2011-29 safe harbor, deducting 70 percent and capitalizing 30 percent. Its return preparer failed …
Corporate group received more time for consolidated return election
A merger ended one consolidated group and placed the surviving corporation under a new parent. The new parent group intended to elect to file a consolidated federal income tax return, but no valid ele…
Acquisition-fee safe-harbor statement could be filed late
A corporate group paid success-based advisory fees in a business combination that ended the group's consolidated-return existence. Its tax adviser applied the Revenue Procedure 2011-29 safe harbor on …
Estate obtained late portability relief
A decedent's estate did not file Form 706 by the deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion. The executor represented that the estate was below the…
Surviving spouse received late portability relief
A decedent's estate missed the Form 706 deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion. The surviving spouse, acting as executor, represented that the …
Estate could make late portability election
A decedent's estate missed the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The surviving spouse represented that the estate was below the filing thresh…
Missed portability election received relief
A decedent's estate failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion. The estate represented that the gross estate, includ…
Estate received more time to elect portability
A decedent's estate missed the Form 706 deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion. The estate represented that the gross estate, including taxable…
Estate received late portability relief
A decedent's estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. The estate represented that the gross estate, including ta…
LLC received late corporate and S elections
A single-member limited liability company intended to be classified as a corporation and taxed as an S corporation from the same effective date. It inadvertently failed to file both Form 8832 and Form…
Late portability election was permitted
A decedent's estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion. The surviving spouse represented that the estate was below the fili…
Adviser error justified a late success-fee election
A corporation paid a success-based fee to a financial adviser in connection with a merger. Its outside CPA concluded that the safe harbor in Revenue Procedure 2011-29 did not apply because the fee was…
Omitted Form 3115 received a filing extension
A corporation engaged a tax firm to prepare automatic accounting method changes and the related Form 3115. The firm timely sent a copy of the form to the IRS service center, but inadvertently failed t…
Estate received more time 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. The estate represented that the decedent's gross estate plus adjuste…
Reliance on a tax professional supported late portability relief
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion. The estate represented that the decedent's gross estate, including taxable gi…
Estate obtained 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. It represented that the decedent's gross estate, including taxable g…
Estate's unawareness supported late portability relief
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the decedent's gross estate, including taxable g…
Tax-professional reliance supported a late portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the decedent's gross estate plus adjusted taxabl…
Estate received an extension for a portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the decedent's gross estate plus adjusted taxabl…
Professional reliance justified a late portability election
An estate did not timely file Form 706 to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the decedent's gross estate, including taxable gifts, was…
Unawareness of the requirement supported portability relief
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the decedent's gross estate, including taxable g…
Estate obtained relief for a missed portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the decedent's gross estate, including taxable g…
LLC receives 180 days to file a late partnership classification election
A limited liability company intended to be taxed as a partnership from a redacted effective date, but it did not timely file the required entity classification election. It later elected corporate sta…
Estate receives time to sever a marital trust and make a reverse QTIP election
A decedent's estate made a QTIP election for a marital trust but did not sever the trust, make a reverse QTIP election, or allocate the decedent's unused GST exemption. The executor had relied on a la…
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 gross estate and l…
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 gross estate and l…
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 gross estate and l…
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 gross estate and l…
Corporate group receives 60 days to make a late consolidated return election
A parent corporation acquired a former consolidated group and intended to file a new consolidated federal income tax return with itself as common parent. A valid election was not filed by the regulato…
Parties receive time to file a late section 336(e) election statement
A partnership purchased a controlling percentage of an S corporation's stock from its shareholders. Before the filing deadline, the parties signed binding agreements to make a section 336(e) election …
Parties receive time to file a late section 336(e) election statement
A partnership purchased a controlling percentage of an S corporation's stock from its shareholder. The parties timely signed binding agreements to make a section 336(e) election and filed the target's…
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 gross estate and l…
Estate receives 120 days to make a late portability election
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise requir…
Corporation receives 60 days to perfect success-fee safe-harbor election
A corporation paid success-based investment-banking fees in an acquisition. Its return deducted 70 percent of those fees and capitalized 30 percent, consistent with the safe harbor in Revenue Procedur…
Estate receives 120 days to elect out of automatic GST allocation
A decedent transferred limited-partnership interests to three irrevocable trusts primarily benefiting the decedent's children. The law firm that prepared the trusts and gift-tax return failed to advis…
Estate receives 120 days to make a late portability election
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise requir…
Partnership receives 120 days to make a late section 754 election
A partnership underwent a technical termination under then-applicable IRC § 708(b)(1)(B) when an owner's interest changed hands. The partnership intended to make an IRC § 754 election but did not file…
Estate receives 120 days to make a late portability election
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise requir…
Estate receives 120 days to make a late portability election
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise requir…
Taxpayer may elect out of automatic GST allocation for three trusts
A taxpayer made transfers to a grantor retained annuity trust and two descendant trusts with generation-skipping transfer potential. The taxpayer intended not to allocate GST exemption, but the accoun…
Estate receives 120 days to make a late portability election
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise requir…
Estate receives 120 days to make a late portability election
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise requir…
Estate receives 120 days to make a late portability election
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. Because the estate was not otherwise requir…
Partnership receives 45 days to perfect accounting-method changes
A partnership decided to make automatic accounting-method changes for IRC § 263A capitalization and accrued bonuses. Its CPA timely filed the duplicate Form 3115 with the IRS, but a staff error caused…
Captive insurer receives 90 days to make a late section 831(b) election
A newly formed captive insurance company intended to elect taxation under IRC § 831(b) for its first tax year. Its officer directed the CPA to make the election, but the CPA omitted the required state…
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.