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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Late success-based fee election statement allowed
A company acquired all the stock of a target and incurred success-based advisory fees. Its return reflected the Rev. Proc. 2011-29 safe harbor by capitalizing 30% of those fees and treating 70% as non…
Estate receives 120-day portability extension
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate represented that it was below the section 6018(a) fi…
Pre-discovery request supports portability relief
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused estate-tax exclusion for the surviving spouse. It represented that the estate was below the section …
Late section 336(e) election receives conditional relief
A purchaser acquired all the stock of an S corporation target in a transaction represented to be a qualified stock disposition. The parties intended to make a section 336(e) election, but the sharehol…
Surviving spouse receives portability election relief
A surviving spouse serving as executor missed the deadline to file Form 706 and elect portability of the decedent's unused estate-tax exclusion. The executor represented that the gross estate was belo…
Acquisition fee safe-harbor election gets 60-day extension
A taxpayer incurred a contingent financial-adviser fee in acquiring an early-childhood education company. Internal information failures caused the tax department and outside accounting firm to treat t…
Unusual circumstances allow late Form 3115
A construction contractor changed its accounting method for prepaid insurance expenses under the automatic-change procedures. Its timely S corporation return reflected the new method, referenced Form …
Professional error permits late portability filing
An estate failed to file Form 706 by the deadline for electing portability of the decedent's unused estate-tax exclusion for the surviving spouse. The estate represented that it was below the section …
Parent group gets 60 days for consolidated return election
A parent corporation acquired another affiliated group, whose members then joined the parent's group. The parent intended to elect consolidated-return treatment for the first applicable year but did n…
Foreign entity gets late disregarded classification election
A foreign eligible entity's indirect owner intended the entity to be disregarded for federal tax purposes from its formation date. The entity failed to file Form 8832 on time. The IRS concluded that t…
Foreign entity receives late disregarded status relief
A foreign eligible entity's owner intended the entity to be disregarded for federal tax purposes from its formation date. The entity failed to file Form 8832 on time. The IRS concluded that the entity…
Foreign entity gets late disregarded classification election
A foreign eligible entity's owner intended the entity to be disregarded for federal tax purposes from its formation date. The entity failed to file Form 8832 on time. The IRS concluded that the entity…
Mortgage servicer receives late safe-harbor election relief
A mortgage-banking group sold loans while retaining mortgage servicing rights and applied the Revenue Procedure 91-50 safe-harbor rates to determine reasonable servicing compensation. The group and it…
Foreign entity receives late disregarded-status election relief
A foreign eligible entity failed to file Form 8832 on time to be treated as a disregarded entity from its formation date. It represented that it acted reasonably and in good faith and that relief woul…
Foreign entity receives late disregarded-status election relief
A foreign eligible entity failed to file Form 8832 on time to be treated as a disregarded entity from its formation date. It represented that it acted reasonably and in good faith and that relief woul…
Estate receives 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 it was below the filing threshold and th…
Corporation receives late IC-DISC election relief
A newly formed domestic corporation intended to elect interest charge DISC status for its first tax year. Its advisers prepared Form 4876-A, but the form was not signed or filed within 90 days after f…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the first decedent's unused estate and gift tax exclusion for the surviving spouse. The executor represented that the estate, in…
Estate receives more time to complete a portability election
An estate missed the Form 706 deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion, then filed the return late. The executor represented that the estate and …
Consolidated group receives late basis-reduction election relief
Two foreign subsidiaries intended to make a joint IRC § 362(e)(2)(C) election for a transfer of loss property that was intended to qualify under IRC § 351. The election would reduce the transferor's b…
Corporation receives late IC-DISC election relief
A domestic corporation was formed to operate as an interest charge DISC and hired an accounting firm to prepare Form 4876-A. The firm prepared the form, but the corporation failed to file it because o…
Estate receives more time to complete a portability election
An estate missed the Form 706 deadline for electing portability of the deceased spouse's unused estate and gift tax exclusion, then filed the return late. The surviving spouse, acting as executor, rep…
REIT and subsidiary receive late TRS election relief
A real estate investment trust and its wholly owned corporation intended to file Form 8875 to elect taxable REIT subsidiary status, but personnel turnover at their investment adviser caused the deadli…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The executor represented that the estate, including lifetime taxable…
Donor receives more time to opt out of automatic GST allocations
A donor made transfers to one trust with generation-skipping potential and two trusts for grandchildren. The accounting firm preparing Form 709 incorrectly reported the first transfer as a direct skip…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. The personal representative represented that the estate was below th…
Estate receives more time to elect portability
An estate did not file Form 706 by the deadline to elect portability of the deceased spouse's unused estate and gift tax exclusion. It represented that the estate, including lifetime taxable gifts, wa…
Late IC-DISC election receives 60-day extension
A domestic corporation intended to elect interest charge domestic international sales corporation status from its formation. Its accounting firm prepared Form 4876-A, but a misunderstanding resulted i…
Estate receives extension for farmland special-use valuation election
An estate intended to elect special-use valuation for farmland under section 2032A. Acting on counsel's advice, the executor requested automatic relief with the estate tax return but failed to meet th…
Estate receives extension to elect portability
An estate below the estate-tax filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. The surviving spouse, acting as execu…
Late section 336(e) election receives extension
A purchaser acquired all stock of an S corporation target in a transaction the parties represented was a qualified stock disposition. The parties intended to elect under section 336(e) to treat the st…
Foreign entity receives extension for classification election
A foreign limited liability company wanted a federal tax classification different from its default status but inadvertently failed to file Form 8832 on time. The IRS found that the entity met the stan…
LLC receives extension to elect corporate classification
A domestic limited liability company was eligible to elect treatment as an association taxable as a corporation but did not timely file Form 8832. The IRS found that the company satisfied the standard…
Late portability election receives 120-day extension
An estate below the estate-tax filing threshold did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The failure was discovered after the election deadli…
Estate granted 120 days for portability election
An estate below the filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. After discovering the omission, it requested an …
Estate granted 120 days for portability election
An estate below the filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. After discovering the omission, it requested an …
Estate granted 120 days for portability election
The surviving spouse, acting as executor, missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. The estate was below the filing threshold, and th…
Company granted time for two research expenditure elections
A parent company used the optional 10-year writeoff for research and experimental expenditures on consolidated returns for two tax years but failed to attach the required election statements. It repre…
REIT granted time for taxable subsidiary election
A real estate investment trust and an indirectly owned hotel lessee intended to elect taxable REIT subsidiary status, but their adviser omitted the lessee after receiving a list with its name misstate…
Group granted time to waive loss carryback
A consolidated group intended to waive the entire carryback period for a consolidated net operating loss, and its returns were filed consistently with that intent, but the required election statement …
Foreign entity granted late partnership election
A foreign entity with two owners intended to elect partnership classification for federal tax purposes but did not timely file Form 8832. It represented that it was an eligible foreign entity and requ…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold missed the deadline to file Form 706 and elect portability of the deceased spouse's unused exclusion amount. After discovering the omission, the…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold did not timely file Form 706 to elect portability of the deceased spouse's unused exclusion amount. The omission was discovered after the electi…
Late rental real estate grouping election approved
A married couple represented that they qualified as real property business taxpayers but filed their joint return without the statement electing to group all rental real estate interests as one activi…
Late S election and QSST relief approved
An S corporation parent distributed all stock of its qualified subchapter S subsidiary to three trusts, ending the subsidiary election. The company intended to become an S corporation immediately, but…
Late qualified small business stock election approved
A taxpayer sold qualified small business stock but failed to make the section 1045 election on its return. That election can defer gain when replacement qualified small business stock is purchased dur…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. The decedent had made no taxa…
Couple granted late foreign earned income elections
A married couple filed joint returns while one spouse worked for an employer in a foreign country. They did not timely file Form 2555 or Form 2555-EZ to elect the section 911 foreign earned income exc…
Estate granted 120 days for portability election
An estate below the federal estate tax filing threshold failed to file Form 706 by the deadline for electing portability of the deceased spouse's unused exclusion amount. The decedent had made no taxa…
Late success-based fee safe-harbor statement approved
A subsidiary paid a success-based broker fee in a completed stock acquisition. The taxpayer's return treated 70 percent of the fee as deductible and 30 percent as capitalized under Revenue Procedure 2…
Late disregarded-entity election receives a 120-day extension
A foreign eligible entity failed to file Form 8832 on time to be treated as a disregarded entity from its intended effective date. It represented that it had acted reasonably and in good faith and tha…
Late disregarded-entity election receives a 120-day extension
A foreign eligible entity's owner intended the entity to be classified as a disregarded entity from its formation date, but the entity did not file Form 8832 on time. The IRS concluded that the entity…
Late partnership-classification election receives a 120-day extension
The owners of a foreign eligible entity intended it to be classified as a partnership from its formation date, but the entity did not file Form 8832 on time. The IRS concluded that the entity satisfie…
Partnership receives 120 days to make a late section 754 election
A limited liability company taxed as a partnership timely filed its federal return but inadvertently omitted its intended section 754 election. The election would allow basis adjustments to partnershi…
Late section 754 election is approved after an owner's death
A limited liability company taxed as a partnership failed to make a section 754 election for the year in which an owner, who held an interest through a grantor trust, died. The partnership represented…
Late qualified subchapter S subsidiary election is approved
An S corporation wholly owned a domestic subsidiary and intended to treat it as a qualified subchapter S subsidiary from the subsidiary's incorporation date. The parent inadvertently failed to file Fo…
Late elections out of bonus depreciation receive 60 days
A consolidated corporate group consistently calculated depreciation as though it had elected out of additional first-year depreciation for specified property classes across seven taxable years. Its ti…
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.