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 the 2010 carryover basis election
The executor of an estate for a decedent who died in 2010 hired an attorney to prepare required tax filings. The attorney failed to file Form 8939 by the extended deadline, so the estate did not elect…
Surviving spouse receives 120 days to elect portability
A surviving spouse serving as executrix did not file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. She represented that the estate was below the section …
Estate receives portability relief after missing the election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. It represented that the estate was below the filing thresho…
REIT receives 90 days to elect taxable subsidiary status
A subsidiary had been covered by a taxable REIT subsidiary election with an original REIT parent. After that REIT merged into a new parent, an advisor failed to explain that the existing Form 8875 ele…
Executor receives 120 days to make a portability election
A surviving spouse acting as executor did not file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. The executor represented that the gross estate was below…
Estate gets 120 days to file a portability election
An estate missed the Form 706 deadline for electing portability of the decedent's unused estate tax exclusion. It represented that the gross estate, including any lifetime taxable gifts, was below the…
Missed portability election receives a 120-day extension
An estate did not file Form 706 by the deadline for electing portability of the decedent's unused estate tax exclusion. It represented that the gross estate, after considering lifetime taxable gifts, …
Trust gets 120 days to make a 65-day distribution election
A calendar-year trust made a distribution during the first 65 days of a later year and intended to treat it as paid on the final day of the prior year under section 663(b). The trust inadvertently fai…
Surviving spouse gets a late portability election
A surviving spouse acting as executor missed the Form 706 deadline for electing portability of the decedent's unused estate tax exclusion. The executor represented that the estate was below the sectio…
Estate receives relief for an adviser-missed portability election
An estate missed the Form 706 deadline to elect portability of the decedent's unused estate tax exclusion for the surviving spouse. It represented that the gross estate, including taxable gifts, was b…
Late Form 1128 is treated as timely filed
A taxpayer sought to change from a calendar tax year to a tax year ending March 31. Its tax professional filed Form 1128 late because of an oversight or misunderstanding. The IRS found that the taxpay…
Tax adviser error supports late portability relief
An estate failed to file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. It represented that the estate was below the section 6018 filing threshold after t…
Estate gets 120 days for an adviser-missed portability election
An estate did not file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. It represented that the gross estate was below the section 6018 filing threshold aft…
Estate receives late portability relief after missing the requirement
An estate failed to file Form 706 by the deadline to elect portability of the decedent's unused estate tax exclusion. It represented that the estate was below the section 6018 filing threshold after a…
Estate gets extra time for a missed portability election
An estate missed the Form 706 deadline for electing portability of the decedent's unused estate tax exclusion. It represented that the gross estate was below the section 6018 filing threshold after co…
Trust may make a late 65-day distribution election
A calendar-year trust made a distribution during the first 65 days of the next year and intended to treat it as paid on the last day of the prior year under section 663(b). The trustee inadvertently f…
Partnership gets 120 days to make a section 754 election
A limited liability company taxed as a partnership failed to make a section 754 election for the year in which one of its members died. The election would allow a partner-specific adjustment to the ba…
Company may reverse elections made instead of bonus depreciation
A consolidated corporate group had elected under former section 168(k)(4) to forgo bonus depreciation and instead increase specified credit limitations. A later adviser determined that the former tax …
Partnership may file a late section 754 election
A limited liability company taxed as a partnership timely filed its return but inadvertently omitted a section 754 election. That election permits basis adjustments to partnership property after cover…
Omitted section 754 election receives a 120-day extension
A limited liability company taxed as a partnership timely filed its federal return but inadvertently left out a section 754 election. The election permits basis adjustments to partnership property for…
Foreign entity may file a late partnership classification election
A foreign eligible entity defaulted to association status because all of its members had limited liability. It intended to file Form 8832 and elect partnership classification from its formation date b…
Corporation receives more time to file its IC-DISC election
A domestic corporation was formed solely to operate as an interest charge domestic international sales corporation. Its owners understood that Form 4876-A was required and relied on their law firm and…
Partnership receives 120 days to make a late section 754 election
A partner died after holding general and limited partnership interests, but the partnership inadvertently omitted a section 754 election from its timely return for that year. The IRS found that the pa…
Fund receives 90 days to make a late foreign tax election
A regulated investment company intended to elect under section 853 so its shareholders would be treated as paying their shares of certain foreign taxes paid by the fund. Its accountant prepared a Form…
Late request for a 52-53-week tax year is treated as timely
A taxpayer sought to change from a calendar tax year to a 52-53-week year ending on the Saturday nearest January 31. It filed Form 1128 after the deadline but requested an extension soon afterward. Th…
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 executor represented that the estate and taxab…
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 executor represented that the estate and taxab…
Corporation receives 120 days to make an S termination-year election
A corporation's S election terminated during a tax year, dividing that year into an S short year and a C short year. The corporation intended to elect under section 1362(e)(3) to allocate tax items ba…
First estate receives 120 days to elect portability after both spouses died
One spouse died without a timely Form 706 portability election, and the surviving spouse later died as well. The personal representative of both estates sought extra time to elect portability of the f…
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 executor represented that the estate and taxab…
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 executor represented that the estate and taxab…
Foreign entity receives 120 days to file a late disregarded-entity election
A foreign entity's sole owner intended the entity to be disregarded for federal tax purposes from its formation date. The entity did not timely file Form 8832 to make that classification election. The…
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 executor represented that the estate and taxab…
Partnership receives 120 days to make a late section 754 election
A limited liability company taxed as a partnership intended to elect under section 754 to adjust the basis of partnership property. It inadvertently omitted a properly executed election from the retur…
Hotel owner receives relief for a late first-year REIT election
A limited liability company was formed to acquire and indirectly own hotel properties in several states and always intended to elect REIT status for its first tax year. Its governing agreement express…
Fund-of-funds RICs receive 90 days to make late foreign-tax elections
Several regulated investment companies in a fund-of-funds structure failed to elect under section 853 to pass through foreign taxes paid by underlying funds to their sole shareholder, a life insurance…
Estate receives extra time to opt out of automatic GST exemption allocations
A taxpayer created twelve grantor retained annuity trusts whose remaining assets passed to a family trust after the retained annuity terms ended. The taxpayer intended not to allocate generation-skipp…
Office-building company receives 90 days to make late REIT election
A limited liability company that owned an office building intended to elect real estate investment trust status for its initial short tax year. Its outside accounting firm could not electronically fil…
Partnership receives 120 days to make late section 754 election
A general partnership failed to make a section 754 election for the year in which one of its partners died. It represented that the omission was inadvertent, that it acted reasonably and in good faith…
Estate receives 120 days to make late portability election
An estate missed the deadline to file Form 706 and elect portability of the deceased spouse's unused estate tax exclusion for the surviving spouse. The decedent's gross estate was represented to be be…
Estate gets 120-day extension for portability election
An estate did not timely file Form 706 to transfer the decedent's unused estate tax exclusion to the surviving spouse. The decedent's estate was represented to be below the basic exclusion amount, and…
Late estate tax filing may elect portability within 120 days
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused exclusion amount to the surviving spouse. The estate represented that the decedent's gross estate wa…
Estate receives late portability relief despite missed Form 706
An estate did not file Form 706 by the deadline needed to pass the decedent's unused estate tax exclusion to the surviving spouse. It represented that the gross estate, after accounting for lifetime t…
Estate may file late return to preserve surviving spouse's exclusion
An estate missed the Form 706 deadline for electing portability of the deceased spouse's unused exclusion amount. It represented that the decedent's gross estate, including taxable gifts, was below th…
Estate gets extra time to transfer unused exclusion to spouse
An estate failed to file Form 706 on time to elect portability of the decedent's unused estate tax exclusion to the surviving spouse. The decedent's gross estate, including taxable gifts, was represen…
Estate receives reverse QTIP relief and approval for related trust divisions
A revocable trust directed a marital bequest to be split between a GST-exempt marital trust and a nonexempt marital trust based on the decedent's available GST exemption. The estate's attorney did not…
Estate receives 120 days for missed portability filing
An estate missed the deadline to file Form 706 and elect portability for the surviving spouse. The estate represented that the decedent's gross estate, after considering taxable gifts, was below the b…
Foreign entity receives 120 days to file late corporate classification election
A foreign eligible entity intended to be classified as an association taxable as a corporation from a redacted effective date. It inadvertently failed to file Form 8832 on time. The entity represented…
Estate receives extension to elect portability for surviving spouse
An estate failed to timely file Form 706 to elect portability of the decedent's unused estate tax exclusion. The decedent's gross estate was represented to be below the basic exclusion amount, and no …
Consolidated group receives 60 days to elect extended NOL carryback
A consolidated corporate group incurred a consolidated net operating loss that it wanted to carry back for the extended three-, four-, or five-year period formerly available under section 172(b)(1)(H)…
Surviving spouse receives time to file estate's portability election
A surviving spouse acting for an estate discovered that Form 706 had not been filed by the deadline for electing portability. The estate represented that the decedent's gross estate was below the basi…
Estate may make late portability election within 120 days
An estate did not file the estate tax return required to elect portability for the surviving spouse by the original deadline. It represented that the decedent's gross estate, including taxable gifts, …
Missed portability election receives 120-day filing extension
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion to the surviving spouse. It represented that the gross estate, including taxable gifts, was below the…
Late portability filing approved for estate below filing threshold
An estate failed to file Form 706 by the deadline to elect portability for the surviving spouse. It represented that the decedent's gross estate, including taxable gifts, remained below the basic excl…
Estate receives 120-day extension to elect portability
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount to the surviving spouse. The spouse, acting as executrix, represented that the gross esta…
Estate receives 120 days to elect portability
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that the gross estate, including tax…
Tax-professional error supports late portability relief
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that it was below the filing thresho…
Reliance on tax professional supports portability extension
An estate failed to file Form 706 by the deadline needed to elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that it was below the secti…
Estate gets portability relief after professional oversight
An estate did not timely file Form 706 to elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. It represented that the estate was below the section 6018(a) filing …
Professional reliance permits late portability election
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion for the surviving spouse. It represented that the estate was below the section 6018(a…
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.