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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Taxpayer receives relief for a late accounting-method application
A taxpayer missed the deadline to file Form 3115 seeking consent to change its overall accounting method from cash to accrual, with an IRC § 481(a) adjustment. Accounting-method relief normally faces …
Taxpayer receives relief to opt out of bonus depreciation for seven years
A consolidated group intended not to claim additional first-year depreciation for every class of qualified property placed in service over seven tax years. Its returns, depreciation calculations, asse…
Acquirer receives relief for a late success-fee safe-harbor statement
A taxpayer acquired a controlling stock interest and paid success-based transaction fees. Its return followed the Revenue Procedure 2011-29 safe harbor by deducting 70 percent of the fees and capitali…
Corporation receives relief for a late IC-DISC election
A domestic corporation was formed to operate as an interest charge domestic international sales corporation and hired an accounting firm to prepare the required filings. The employee coordinating the …
Estate receives 120 days to make a late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. Because the esta…
Estate receives 120 days to make a late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. Because the esta…
Foreign entity receives extra time to elect disregarded status
A foreign entity wholly owned by one owner failed to file Form 8832 on time to elect disregarded-entity status. The IRS concluded that the entity satisfied the standards for discretionary relief under…
REIT and subsidiary receive 90 days to make a late TRS election
A corporation and its subsidiary filed Form 8875 before the parent qualified as a real estate investment trust, then mistakenly assumed the taxable REIT subsidiary election remained effective after th…
Foreign entity receives extra time to elect partnership status
A foreign eligible entity with multiple owners failed to file Form 8832 on time to elect partnership classification for federal tax purposes. The entity represented that it acted reasonably and in goo…
Partnership receives 120 days to make a late section 754 election
A limited liability company treated as a partnership intended to make an IRC § 754 election after several members sold their interests, but it inadvertently omitted the election from its return. The p…
Railroad group receives extra time to file credit forms
A consolidated railroad group did not timely file Forms 8900 for track-maintenance expenditures incurred by Class II and Class III railroad subsidiaries. The group had misunderstood consolidated repor…
Corporation receives 60 days to file late IC-DISC election
A domestic corporation was formed to operate as an interest charge domestic international sales corporation and believed it had filed Form 4876-A for its first taxable year. The IRS had no valid timel…
Estate receives 120 days to make a late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate tax exclusion. The surviving spouse, acting as personal …
Foreign insurer receives 60 days to elect domestic corporation treatment
A regulated foreign insurance company did not learn about the IRC § 953(d) election to be treated as a domestic corporation until its U.S. parent hired an accounting firm. The election deadline was se…
Acquired company receives 60 days to elect success-based fee safe harbor
A corporate group paid a success-based advisory fee when it was acquired and became a related subsidiary of the buyer. Its return preparer did not tell it about the Revenue Procedure 2011-29 safe harb…
Tax-exempt controlled entity receives late election relief for rehabilitation project
A limited liability company wholly owned by a section 501(c)(3) organization was a tax-exempt controlled entity and the general partner of a partnership developing a project that claimed rehabilitatio…
Estate receives 120 days to make a late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate tax exclusion. The surviving spouse, acting as executor,…
Parties receive late section 336(e) election relief for S corporation stock sale
A partnership purchased a specified percentage of an S corporation's stock, and the parties intended to treat the qualified stock disposition as a deemed asset sale under IRC § 336(e). They did not ti…
Estate receives 120 days to make a late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate tax exclusion. The decedent's son represented that the e…
Trust receives extra time to elect prior-year treatment for charitable payments
A trust made charitable contributions in one taxable year but intended to elect under IRC § 642(c) to treat them as paid in the preceding year. The trustee inadvertently failed to file the election by…
Surviving spouse's estate receives relief for decedent's late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate tax exclusion. After the surviving spouse also died, the…
S corporation receives 120 days for four late QSub elections
An S corporation acquired all ownership interests in four subsidiaries and intended to elect QSub status for each from the acquisition date. It inadvertently missed the Forms 8869 deadline and later f…
Estate receives 120 days to supplement late Form 706 for portability
An estate that was not otherwise required to file an estate tax return missed the portability-election deadline and later filed Form 706 after discovering the omission. The surviving spouse, acting as…
Estate receives 120 days to make a late portability election
An estate that was not otherwise required to file an estate tax return missed the deadline to elect portability of the decedent's unused estate tax exclusion. The surviving spouse, acting as executor,…
Investment fund receives 90 days to file late constant-yield interest election
A regulated investment fund decided to elect the constant-yield method under Treas. Reg. § 1.1272-3 for all eligible debt instruments acquired during its first taxable year. Its financial statements a…
Estate receives extra time for two prior-year charitable deduction elections
An estate made charitable contributions in each of two years but failed to elect under IRC § 642(c)(1) to treat each payment as made in the preceding taxable year. The IRS concluded that the estate sa…
Foreign entities receive 120 days to elect disregarded status
Several foreign entities indirectly owned by the common parent of a U.S. consolidated group failed to file effective Forms 8832 on time. The parent and its predecessor had filed all U.S. tax and infor…
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 tax exclusion. The estate represented that the decedent's gross estate and taxable gifts wer…
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 tax exclusion. The estate represented that the decedent's gross estate was below the basic e…
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 tax exclusion. The estate represented that the decedent's gross estate was below the basic e…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's gro…
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 tax exclusion. The estate represented that the decedent's gross estate, including taxable gi…
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 tax exclusion. The estate represented that the decedent's gross estate, including taxable gi…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's gro…
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 tax exclusion. The estate represented that the decedent's gross estate, including taxable gi…
Estate receives relief for late alternate valuation election
An estate timely filed Form 706, but its attorney did not advise the co-personal representatives to elect alternate valuation under IRC § 2032. A later accounting firm identified the omission, and the…
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 tax exclusion. The estate represented that the decedent's gross estate, including taxable gi…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's gro…
Estate receives 120 days to elect portability
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion. The executor represented that the decedent's gro…
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 tax exclusion. The executor represented that the decedent's gross estate was below the basic…
Partnership receives 120 days to make section 754 election
A limited partnership failed to make a timely IRC § 754 election for the year in which one of its partners died. That election permits basis adjustments under sections 734(b) and 743(b) after partners…
Partnership receives conditional relief for late section 754 election
A limited liability company treated as a partnership failed to make a timely IRC § 754 election for the year in which an indirect owner died. The IRS found the regulatory relief standards satisfied an…
Estate receives 120 days to elect portability
Two children serving as co-personal representatives missed the deadline to file Form 706 and elect portability of their deceased parent's unused estate tax exclusion. They represented that the deceden…
Foreign subsidiary receives late disregarded-entity election relief
A domestic limited liability company formed a wholly owned foreign subsidiary and intended the subsidiary to be disregarded for federal tax purposes from its formation date. The subsidiary failed to t…
Foreign subsidiary receives late disregarded-entity election relief
A domestic limited liability company formed a wholly owned foreign subsidiary and intended the subsidiary to be disregarded for federal tax purposes from its formation date. The subsidiary failed to t…
Corporation receives late S election relief
A corporation intended to be an S corporation from its formation date but failed to timely file Form 2553. The corporation and its sole shareholder had consistently filed their federal tax returns as …
Estate receives 120 days to make a 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 plus …
Spouses receive 120 days to allocate GST exemption to a trust
Spouses made a split-gift transfer of real estate to an irrevocable trust during the transition period before the generation-skipping transfer tax took effect. Their attorney timely filed gift tax ret…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate was…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate, incl…
Spouses receive 120 days to allocate GST exemption to a trust
Spouses made a split-gift transfer of real estate to an irrevocable trust during the transition period before the generation-skipping transfer tax took effect. Their attorney timely filed gift tax ret…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate, incl…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The estate represented that the gross estate, incl…
Estate receives 120 days to make a 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 was b…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate and…
Taxpayer receives 45 days to complete a success-fee safe-harbor election
A company paid a financial adviser a success-based fee when it was acquired in a merger. Its return preparer applied Revenue Procedure 2011-29 by deducting 70 percent of the fee and capitalizing 30 pe…
Estate receives 120 days to make a portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the gross estate and…
Partnership receives 120 days to make a section 754 election
A limited liability company taxed as a partnership made a liquidating distribution to a retiring member. It timely filed its partnership return but inadvertently omitted the section 754 election to ad…
Consolidated group gets more time to waive a loss carryback
A corporate parent intended to waive the carryback period for its consolidated group's net operating loss and filed a timely return consistent with that intent. The required election statement was not…
Consolidated group gets more time to waive a loss carryback
A corporate parent intended to waive the carryback period for its consolidated group's net operating loss and filed a timely return consistent with that intent. The required election statement was not…
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.