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.
No determinations match these filters
Try a different search term or clear the filters.
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
A granddaughter's testamentary power of appointment is limited, not general, so the grandfathered trust stays GST-exempt and out of her estate
A family trust traces back to a settlor who died before September 25, 1985, which makes the trust "grandfathered" and generally exempt from the generation-skipping transfer (GST) tax. Over two generat…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
IRS grants an estate 120 extra days to make a late portability election for the deceased spouse's unused exclusion
When someone dies, their estate can make a "portability" election under IRC § 2010(c)(5)(A) so the surviving spouse can use the deceased spouse's unused estate-tax exclusion (the DSUE amount). That el…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
120-day extension for an estate to make a late portability election
When someone dies without using all of their federal estate-tax exemption, the surviving spouse can inherit the unused portion (the "deceased spousal unused exclusion," or DSUE) through a "portability…
IRS grants an estate 120 days to make a late portability election
When someone dies without using all of their federal estate-and-gift tax exclusion, a "portability" election lets the surviving spouse pick up the unused amount (the DSUE), but only if the deceased sp…
IRS grants an estate 120 days to make a late portability election
When someone dies without using all of their federal estate-and-gift tax exclusion, a "portability" election lets the surviving spouse pick up the unused amount (the DSUE), but only if the deceased sp…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election, which is made on a timely filed estate tax retu…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election, which is made on a timely filed estate tax retu…
120-day extension to make a late estate-tax portability election
An estate wanted to transfer a deceased spouse's unused estate-tax exclusion (the DSUE amount) to the surviving spouse through a "portability" election. That election is made on a timely filed estate …
120-day extension to make a late estate-tax portability election
When someone dies, their estate can "port" (transfer) the deceased spouse's unused estate-tax exclusion to the surviving spouse, but only by filing a timely estate tax return (Form 706) that makes the…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed estate…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed estate…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed estate…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed estate…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed estate…
9100-3 extension to make a late portability (DSUE) election for a small estate
A surviving spouse can inherit a late spouse's unused federal estate-tax exclusion (the "DSUE" amount), but only if the deceased spouse's estate makes a "portability" election on a timely filed estate…
Estate granted extra time to make the "portability" election for the surviving spouse
A surviving spouse can inherit the unused part of a deceased spouse's federal estate-tax exclusion (the "deceased spousal unused exclusion," or DSUE, amount), but only if the deceased spouse's estate …
Estate granted extra time to make the "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
A surviving spouse can inherit the unused portion of a deceased spouse's federal estate-tax exclusion (the "deceased spousal unused exclusion," or DSUE, amount), but only if the deceased spouse's esta…
Estate gets extra time to make a "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can be transferred to their surviving spouse (the "deceased spousal unused exclusion," or DSUE, amount). This "portability" …
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can be passed to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election.…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election, made…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election, made…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election, made…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election, made…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election, made…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election, made…
Extra time for an estate to make a late "portability" election so the surviving spouse can use the decedent's unused estate-tax exclusion
When someone dies, any unused portion of their federal estate-tax exclusion can pass to their surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election, made…
Court-approved trust modification keeps grandfathered GST-exempt status; only appointed property enters the child's estate
A trust created under a will became irrevocable when the grantor died before September 25, 1985, so it is "grandfathered" and exempt from the generation-skipping transfer (GST) tax as long as it is no…
Late relief for an estate to make a portability election for the unused estate tax exclusion
When someone dies, any unused portion of their federal estate tax exclusion can be passed to a surviving spouse (the "deceased spousal unused exclusion," or DSUE) through a "portability" election. Tha…
Estate gets more time to make a portability election for the surviving spouse
When one spouse dies without using all of their federal estate-and-gift tax exemption, the estate can make a "portability" election that lets the surviving spouse use the leftover amount, called the d…
Estate gets more time to make a portability election for the surviving spouse
When one spouse dies without using all of their federal estate-and-gift tax exemption, the estate can make a "portability" election that lets the surviving spouse use the leftover amount, called the d…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the deceas…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the deceas…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the deceas…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the deceas…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the deceas…
Late QDOT citizenship notice (Form 706-QDT) allowed so the trust escapes the section 2056A estate tax
When a U.S. decedent's surviving spouse is not a U.S. citizen, property qualifies for the estate-tax marital deduction only if it passes to a qualified domestic trust (QDOT), and distributions of prin…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the deceas…
Late portability (DSUE) election allowed under 9100 relief
When one spouse dies without using all of their federal estate-tax exclusion, the surviving spouse can inherit the leftover amount (the "deceased spousal unused exclusion," or DSUE) only if the deceas…
Late portability election for a deceased spouse's unused exclusion allowed under 9100 relief
When someone dies without using all of their federal estate-tax exclusion, the unused portion (the "deceased spousal unused exclusion," or DSUE amount) can be passed to the surviving spouse, but only …
Late portability election for a deceased spouse's unused exclusion allowed under 9100 relief
When someone dies without using all of their federal estate-tax exclusion, the unused portion (the "deceased spousal unused exclusion," or DSUE amount) can be passed to the surviving spouse, but only …
9100 relief to make a late portability election so a surviving spouse can use the DSUE amount
When one spouse dies without using all of their federal estate tax exclusion, the unused portion (the "deceased spousal unused exclusion," or DSUE) can pass to the surviving spouse, but only if the de…
Retroactive scrivener's-error trust fix does not create a spousal general power of appointment, and the reverse QTIP election stays valid
When the grantor of a revocable trust died, the trust split into a family fund and a marital trust for his surviving spouse. An earlier draft of the trust required that any successor trustee be indepe…
9100 relief to make a late portability (DSUE) election for an estate not otherwise required to file
When a married person dies without using all of their federal estate-tax exclusion, the estate can elect "portability" to pass the unused amount (the deceased spousal unused exclusion, or DSUE) to the…
Late-election relief to make a portability (DSUE) election for an estate that was not required to file an estate tax return
When one spouse dies without using all of the federal estate and gift tax exclusion, the survivor can inherit the unused amount (the deceased spousal unused exclusion, or DSUE) through a "portability"…
IRS grants a late-filing estate 120 days to make a portability election for the deceased spouse's unused exclusion
When one spouse dies, the estate can "port" the deceased spouse's unused estate-and-gift-tax exclusion (the DSUE amount) over to the surviving spouse, but only by making an election on a timely filed …
IRS grants a decedent's estate more time to make the portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the unused amount (the "deceased spousal unused exclusion," or DSUE) can be transferred to the surviving spouse. …
IRS grants a decedent's estate more time to make the portability (DSUE) election
When one spouse dies without using all of their federal estate and gift tax exclusion, the unused amount (the "deceased spousal unused exclusion," or DSUE) can be transferred to the surviving spouse. …
IRS extends the deadline to fund a QDOT and set up its security so a noncitizen spouse's marital deduction survives
A U.S. citizen died and left his estate to his surviving spouse, who is a citizen and resident of a foreign country. When a surviving spouse is not a U.S. citizen, the estate tax marital deduction is …
Estate gets 120 extra days to make a late portability election passing a spouse's unused estate-tax exclusion
When one spouse dies, the estate can make a portability election under section 2010(c)(5)(A) that lets the surviving spouse use the deceased spouse's unused estate-tax exclusion (the DSUE amount). Her…
Estate gets 120 extra days to make a late portability election passing a spouse's unused estate-tax exclusion
When one spouse dies, the estate can make a portability election under section 2010(c)(5)(A) that lets the surviving spouse use the deceased spouse's unused estate-tax exclusion (the DSUE amount). Her…
Splitting a QTIP marital trust in two, then disclaiming one, is a gift but not a taxable sale and keeps QTIP status
After a decedent's death, the marital share of his revocable trust was treated as qualified terminable interest property (QTIP), giving his surviving spouse a lifetime income interest. The spouse, as …
IRS approves a court reformation of a defective charitable remainder unitrust as a qualified reformation under Section 2055(e)(3)
A married couple created an irrevocable lifetime trust that they intended to be a charitable remainder unitrust, paying them (and the survivor) a percentage of the trust's value each year with the rem…
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.