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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Timely disclaimer of a pre-1977 trust interest avoids gift tax
An irrevocable trust created before 1977 gave a beneficiary a testamentary power to appoint its remaining property among family descendants. After the beneficiary died, a family member learned that he…
Artwork remainder transfer would be a completed gift
A surviving spouse proposed transferring legal title, naked ownership, and the remainder interest in a valuable art collection to two foreign museums while retaining possession, a life interest, and a…
Court-approved trust partition caused no income, gift, or GST tax
A trust that became irrevocable before September 25, 1985 had previously been divided along family lines. A court later approved modifying one resulting trust so that, after the current beneficiary's …
Family trust could divide into seventeen separate trusts without tax
An irrevocable family trust created before September 25, 1985 proposed dividing into seventeen equal trusts, one for each grandchild's family line. Each new trust would retain materially similar distr…
Trust could divide into four family-line trusts without tax
An irrevocable trust created before September 25, 1985 benefited a grandchild's descendants, their spouses, and selected charities. Its trustees proposed dividing the trust equally into four trusts, o…
Four-way family trust division preserved tax treatment
An irrevocable pre-1985 trust benefited a grandchild's descendants and spouses, as well as charities chosen by the trustees. The trustees proposed creating four equal trusts, each centered on one grea…
Five-way family trust division produced no tax
A pre-1985 irrevocable trust for family members and selected charities proposed dividing into five equal trusts, one for each great-grandchild's family line. The divided trusts would use materially si…
Beneficiary could serve as co-trustee without a general power
A pre-1985 trust had divided into separate trusts for two grandchildren, and one trust needed a successor co-trustee. The trustees proposed appointing the beneficiary or one of her descendants. The tr…
Successor beneficiary co-trustee did not create appointment power
A trust created before September 25, 1985 later divided into separate trusts for two grandchildren. For the second trust, the serving trustees proposed adding its beneficiary or one of her descendants…
Trust modifications preserve GST status without gifts or gain
An irrevocable trust with a zero generation-skipping transfer tax inclusion ratio was modified to protect two beneficiaries with medical or capacity concerns. The changes replaced a grandchild's manda…
Trust construction excluding adoptees causes no transfer taxes or gain
A trust created before September 25, 1985, used the undefined terms “issue” and “children” to describe beneficiaries. After one child adopted two adults, the settlor attested that the trust had always…
Blood-descendant trust construction preserves tax treatment
A trust created before September 25, 1985, used the undefined terms “issue,” “descendants,” and “children” to identify beneficiaries. After one child adopted two adults, the living settlor attested th…
Estate receives 120 days to allocate GST exemption after incorrect gift-splitting returns
A husband funded four trusts for his children, and the spouses elected to split their gifts equally under section 2513. Their gift tax returns mistakenly reported three-fourths of the total gift to th…
Expired limitations period fixes incorrect gift split but not the husband's GST share
A husband funded four trusts for his children, and the spouses elected to split their gifts equally under section 2513. Their gift tax returns mistakenly reported three-fourths of the total gift to th…
Remaining family property keeps its pre-1990 transfer status
A married couple and their six children bought real property before October 9, 1990, paying separately for life estates and remainder interests. The life tenants proposed conveying all their interests…
Partial life-estate conveyances are gifts but avoid estate inclusion
A married couple and their six children bought real property before October 9, 1990, paying separately for successive life estates and remainder interests. The life tenants proposed conveying all thei…
Family life-estate transfers are gifts without estate inclusion
A married couple and their six children bought real property before October 9, 1990, paying separately for successive life estates and remainder interests. The life tenants proposed giving the childre…
Old trust's disclaimers and court changes preserve transfer-tax treatment
An irrevocable trust created before October 22, 1942, gave successive beneficiaries general powers of appointment and was scheduled to end 21 years after the original beneficiary's death. Descendants …
Incomplete-gift trust receives favorable tax rulings
A married couple in a community property state created an irrevocable domestic trust whose distribution committee could act unanimously or with a grantor's consent. The IRS ruled that the grantors' re…
Incomplete-gift trust receives favorable tax rulings
A married couple in a community property state created an irrevocable domestic trust whose distribution committee could act unanimously or with a grantor's consent. The IRS ruled that the grantors' re…
Incomplete-gift trust receives favorable tax rulings
A married couple in a community property state created an irrevocable domestic trust whose distribution committee could act unanimously or with a grantor's consent. The IRS ruled that the grantors' re…
A deathbed purchase of GRAT remainders did not supply adequate consideration
A donor purchased the remainder interests in two grantor retained annuity trusts using unsecured promissory notes and died the next day while the annuity terms were still running. The trust property w…
A community property trust received favorable income, gift, estate, and basis rulings
A married couple transferred community property to an irrevocable domestic trust whose distribution decisions were controlled through a power-of-appointment committee and retained grantor powers. The …
Retained powers kept community property trust contributions incomplete for gift tax
Spouses placed community property in an irrevocable domestic trust that used a committee to direct distributions and gave the spouses retained distribution and testamentary powers. The IRS ruled that …
Retained trust powers leave transfers incomplete for gift tax
A husband and wife each created an irrevocable trust benefiting the grantor and their children, with distributions controlled through several grantor and committee powers. The IRS found no listed circ…
Trust reformation prevented estate inclusion and a taxable gift
An irrevocable trust gave the grantor's spouse a testamentary power of appointment but failed to expressly exclude appointments to the spouse, the spouse's estate, or their creditors. The grantor repr…
Corrected appointment power caused neither estate inclusion nor a gift
An irrevocable trust intended to give the grantor's spouse only a limited testamentary power of appointment, but the trust language did not expressly bar appointments to the spouse, the spouse's estat…
Recoverable tax payment does not add property to grandfathered trust
A beneficiary and her spouse mistakenly paid income taxes attributable to capital gain earned by an irrevocable trust created before September 25, 1985. State law required the trust to bear those taxe…
Correcting trust drafting error preserved transfer-tax treatment
A trust created before the generation-skipping transfer tax effective date directed that, after a son's death, shares be created for his “surviving” children. Other trust language showed that a deceas…
Retained trust powers make gift incomplete without taxing distribution committee
A grantor created an irrevocable trust whose nonfiduciary distribution committee could direct distributions with the grantor's consent or by unanimous action, while the grantor retained separate distr…
Closed gift-tax year fixes gift splitting and triggers automatic GST allocations
A wife transferred property to a trust benefiting her husband and their descendants, and both spouses elected to split all gifts made during the year. The husband's discretionary trust interest could …
Retroactive trust reformation preserves completed gifts and estate exclusion
A grantor created an irrevocable life-insurance trust intending completed gifts and exclusion of the trust property from her gross estate, but a drafting error tied the division of trust assets to her…
Retroactive trust reformation preserves completed gifts and estate exclusion
A grantor created an irrevocable life-insurance trust intending completed gifts and exclusion of the trust property from her gross estate, but a drafting error tied the division of trust assets to her…
Court-approved trust divisions avoid gift and estate tax and generally preserve income tax treatment
Two continuing trusts created after a grantor retained annuity trust ended proposed dividing their assets into separate successor trusts for each of the grantor's two sons and their respective descend…
Spouse may renounce one divided QTIP trust without affecting the other
A marital trust for which a QTIP election had been made proposed dividing into two identical trusts, after which the surviving spouse would renounce all income and principal rights in one trust. The I…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Trust transfer is an incomplete gift, while part of the income-tax ruling is deferred
A grantor created an irrevocable domestic trust for himself, his descendants, and a foundation. A distribution committee could direct payments, while the grantor retained consent, support-distribution…
Pro rata trust division preserves tax treatment and S eligibility
An irrevocable grantor trust holding S corporation stock and other assets proposed moving the non-S stock assets, pro rata, into eight separate family trusts while retaining the S corporation shares. …
Divorce settlement trust avoids gain, gift, and most estate inclusion
A divorcing husband proposed transferring half of his company shares to an irrevocable trust for his wife in exchange for her marital rights and property claims. The wife would receive all trust incom…
Divorce settlement trust avoids gain and gift, but remains in husband's estate
A divorcing husband proposed transferring half of his company shares to an irrevocable trust for his wife in exchange for her marital rights and property claims. The wife would receive all trust incom…
Trust construction preserves grandfathering, but disclaimer creates a GST transfer
A pre-1942 irrevocable trust was divided under a court-approved family settlement, and a later declaratory judgment was proposed to resolve ambiguities about beneficiaries, income distributions, succe…
Trust construction preserves grandfathering, but disclaimer creates a GST transfer
A pre-1942 irrevocable trust was divided under a court-approved family settlement, and a later declaratory judgment was proposed to resolve ambiguities about beneficiaries, income distributions, succe…
Trust construction preserves grandfathering, but disclaimer creates a GST transfer
A pre-1942 irrevocable trust was divided under a court-approved family settlement, and a later declaratory judgment was proposed to resolve ambiguities about beneficiaries, income distributions, succe…
Independent-trustee changes preserve transfer-tax treatment
A trust created and made irrevocable before September 25, 1985 needed new trustee provisions after the law firm designated to supply successor trustees dissolved. A proposed settlement would require a…
Successor-trustee revisions preserve GST exemption
A separate trust created under a pre-1985 irrevocable trust instrument needed revised successor-trustee rules after the designated law firm dissolved. The settlement would require an independent trust…
Administrative trustee revisions keep GST grandfathering
One of three separate trusts under a pre-1985 irrevocable instrument needed updated trustee provisions because the law firm named to provide successors had dissolved. The proposed settlement required …
Pro rata trust divisions preserve existing tax treatment
Two irrevocable trusts created before September 25, 1985 proposed dividing into separate, pro rata subtrusts for each of three children and their descendants. The IRS ruled that the divisions would pr…
Pro rata trust divisions preserve existing tax treatment
Two irrevocable trusts created before September 25, 1985 proposed dividing into separate, pro rata subtrusts for each of three children and their descendants. The IRS ruled that the divisions would pr…
Trust transfers remain incomplete gifts and community property receives a basis adjustment
A married couple in a community property state transferred property to an irrevocable trust for descendants and charities while retaining several powers over income and principal. The IRS concluded th…
Trust transfers remain incomplete gifts and community property receives a basis adjustment
A married couple in a community property state transferred property to an irrevocable trust for descendants and charities while retaining several powers over income and principal. The IRS concluded th…
Trust transfers remain incomplete gifts and community property receives a basis adjustment
A married couple in a community property state transferred property to an irrevocable trust for descendants and charities while retaining several powers over income and principal. The IRS concluded th…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
Trust powers preserve incomplete gifts without giving committee members general powers
A married couple placed community property in an irrevocable trust and shared distribution powers with a power-of-appointment committee. The IRS concluded that the trust terms did not make either gran…
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.