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 more time to elect portability after attorney error
An estate below the estate-tax filing threshold failed to file Form 706 by the deadline to elect portability of the deceased spouse's unused exclusion amount. The surviving spouse had relied on an att…
Foreign entity receives more time to elect disregarded status
A foreign entity wholly owned by a U.S. corporation intended to be treated as a disregarded entity but did not timely file Form 8832. The IRS found that the entity met the standards for discretionary …
LLC receives more time for corporate and S-corporation elections
A single-member LLC intended to be treated as a corporation and an S corporation from the same effective date, but the IRS had no record of timely receiving Forms 8832 and 2553. The IRS found that the…
Subsidiary receives more time for corporate and QSub elections
An S corporation formed a wholly owned single-member LLC that it intended to classify as a corporation and elect as a qualified subchapter S subsidiary. The parent did not timely file Forms 8832 and 8…
S corporation receives more time to file a QSub election
An S corporation intended to treat its wholly owned subsidiary as a qualified subchapter S subsidiary but did not timely file Form 8869. The parent and subsidiary filed their returns consistently with…
Corporation receives more time to file its IC-DISC election
A domestic corporation formed to serve as an interest charge domestic international sales corporation failed to file Form 4876-A for its first taxable year. Its accounting firm had agreed to prepare t…
Foreign entity receives more time to elect partnership status
A foreign entity with multiple owners intended to be classified as a partnership for federal tax purposes but did not timely file Form 8832. The IRS found that the entity met the standards for discret…
Foreign entity receives more time to elect partnership status before acquisition
A foreign entity with several owners intended to elect partnership classification effective before its later acquisition by a corporate owner, but it did not timely file Form 8832. The IRS found that …
Non-appointed executor receives more time to elect portability
A surviving spouse with possession of the estate property acted as the estate's non-appointed executor. The estate was below the estate-tax filing threshold and did not file Form 706 because the spous…
Foreign entity receives more time to elect disregarded status
A foreign entity with one corporate owner intended to be treated as a disregarded entity for federal tax purposes, and its corporate group filed consolidated returns consistent with that treatment. Th…
Territory entity receives late disregarded-status election relief
An entity organized under the laws of a U.S. territory became wholly owned by one owner and intended to be treated as a disregarded entity from that date. It did not timely file Form 8832. The IRS fou…
Single-owner entity gets late disregarded-status election relief
An entity organized under the laws of a U.S. territory became wholly owned by one owner and intended to be disregarded for federal tax purposes from that date. The entity missed the deadline to file F…
Foreign entity receives late corporate-classification election relief
A foreign eligible entity intended to elect association status and be taxed as a corporation from its formation date, but it did not timely file Form 8832. The IRS concluded that the entity met the re…
Estate may elect out of automatic GST exemption allocations late
A married couple split gifts to two grantor retained annuity trusts and did not want generation-skipping transfer tax exemption allocated to those transfers. Their accounting firm failed to advise the…
S corporation stock sale receives late asset-sale election relief
A buyer acquired all stock of an S corporation for cash, and the parties intended to elect under IRC § 336(e) to treat the deal as an asset acquisition. They missed the election because they reasonabl…
Estate receives more time to elect portability
An estate below the estate-tax filing threshold missed the deadline to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. Because the estate was no…
Late portability election receives 120-day extension
An estate whose gross estate and lifetime taxable gifts were below the basic exclusion amount failed to timely file Form 706 to elect portability for the surviving spouse. Because the estate represent…
Estate unaware of portability filing receives extension
An estate below the basic exclusion amount, whose decedent made no taxable lifetime gifts, failed to file Form 706 because it was unaware that a return was needed to elect portability. The IRS treated…
Late-filed estate return receives portability relief
An estate filed Form 706 after its due date in an effort to transfer the decedent's unused exclusion amount to the surviving spouse. The estate represented that the gross estate, including lifetime ta…
Corporation receives more time to elect IC-DISC status
A domestic corporation was formed to operate as an interest charge domestic international sales corporation and hired an accounting firm to complete the election. The firm prepared Form 4876-A, but an…
Spouse's estate may make late GST allocation opt-out
A married couple elected gift splitting when one spouse transferred stock to a grantor retained annuity trust with generation-skipping transfer tax potential. Neither spouse wanted GST exemption alloc…
Estate with no taxable gifts gets portability extension
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion amount. The estate represented that the gross estate was below the basic exclusion amount and that th…
S corporation receives more time for QSub election
An S corporation acquired all stock of another S corporation and intended to treat the acquired company as a qualified subchapter S subsidiary from the acquisition date. The subsidiary inadvertently f…
Estate below filing threshold receives portability relief
An estate did not timely file Form 706 to elect portability of the decedent's unused exclusion amount for the surviving spouse. It represented that the gross estate, including taxable lifetime gifts, …
Estate may make late farmland special-use valuation election
An estate included farmland and timely filed Form 706, but its accountant did not advise the personal representative to elect special-use valuation under IRC § 2032A. After discovering the omission, t…
Purchaser receives late section 338 election relief
A purchaser acquired all stock of a foreign target for cash and intended to elect under IRC § 338(g) to treat the stock purchase as an asset acquisition. The election was missed because the purchaser …
Estate unaware of portability election receives relief
An estate below the estate-tax filing threshold did not file Form 706 to elect portability for the surviving spouse. The estate discovered the missed election after the deadline and represented that i…
Estate receives 120 days to elect portability
An estate below the estate-tax filing threshold failed to file Form 706 and elect portability of the decedent's unused exclusion amount for the surviving spouse. The estate discovered the omission aft…
Foreign entity receives late partnership-classification relief
A foreign eligible entity intended to be classified as a partnership from its formation date but did not timely file Form 8832. The IRS concluded that the entity met the reasonable-cause standards for…
Late portability election receives filing extension
An estate missed the Form 706 deadline for electing portability of the decedent's unused exclusion amount. It represented that the gross estate, including taxable lifetime gifts, was below the basic e…
Foreign entity receives extension for disregarded status election
A foreign eligible entity wholly owned by a U.S. citizen intended to be treated as a disregarded entity from its formation date. It failed to timely file Form 8832 to elect that classification. The IR…
Foreign entity receives conditional extension for disregarded status
A foreign eligible entity owned through foreign and domestic partnerships intended to be treated as a disregarded entity from its formation date. It failed to timely file Form 8832 to elect that class…
Partnership receives extension for section 754 election
A partnership intended to make an IRC § 754 election for the year a member died and the member's partnership interest passed to another person. The partnership relied on an advisor, who failed to file…
Partnership receives extension for section 754 election
A partnership intended to make an IRC § 754 election for the year a member died and the member's partnership interest passed to another person. The partnership relied on an advisor, who failed to file…
Partnership receives extension for section 754 election
A partnership intended to make an IRC § 754 election for the year a member died and the member's partnership interest passed to another person. The partnership relied on an advisor, who failed to file…
Partnership receives extension for section 754 election
A limited liability company taxed as a partnership intended to make an IRC § 754 election for the year a member died and the member's interest passed to another person. The company relied on an adviso…
Estate receives extension for portability election
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 the gross estate, including taxable…
Estate receives extension for portability election
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 the gross estate, including taxable…
Consolidated group receives extension for extended NOL carryback
A consolidated corporate group incurred a consolidated net operating loss that it wanted to carry back for an extended period under former IRC § 172(b)(1)(H). Its common parent missed the election dea…
Estate receives extension for portability election
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 the gross estate, including taxable…
IRS grants 60 days to make a late IC-DISC election
A domestic corporation was formed to operate as an interest charge domestic international sales corporation, or IC-DISC. Its law firm sent it Form 4876-A for signature but inadvertently failed to foll…
Partnership receives 120 days to make a late section 754 election
A limited partnership failed to make a timely IRC § 754 election for the year in which one of its partners died. The election would allow basis adjustments to partnership property following distributi…
Partnership receives 120 days to make a late 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 to partnership property after certain distribut…
Partnership-taxed LLC receives late section 754 election relief
A limited liability company taxed as a partnership failed to make a timely IRC § 754 election for the year in which one of its members died. The election allows basis adjustments to partnership proper…
Corporate group receives 60 days to file its consolidated return election
A newly formed parent corporation acquired an existing affiliated group and intended for its own group to elect consolidated federal income tax return treatment. A valid election was not filed by the …
Estate receives 120 days to make a late portability election
An estate filed Form 706 after the deadline and asked for more time to elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the…
Estate receives 120 days to make a missed portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was needed to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate repr…
Estate receives portability relief after relying on a tax professional
An estate missed the deadline to file Form 706 and elect portability of the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate represented that the decedent's gross es…
Foreign partnership receives 120 days to make a late section 754 election
A foreign entity classified as a partnership for U.S. federal tax purposes experienced transfers of ownership interests during a taxable year. It intended to make an IRC § 754 election but failed to f…
Foreign partnership receives late section 754 election relief
A foreign entity classified as a partnership for U.S. federal tax purposes failed to file an intended IRC § 754 election after ownership interests were transferred. It nevertheless adjusted partnershi…
Estate receives 120 days to make an unknown portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was required to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate re…
Estate receives portability relief after the surviving spouse's death
A decedent left the entire estate to the surviving spouse, but no Form 706 was filed to elect portability of the decedent's unused estate and gift tax exclusion. The surviving spouse later died, and a…
Estate receives additional time for an unknown portability election
An estate did not file Form 706 by the deadline because it was unaware that a return was necessary to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The estate r…
Estate receives 120 days to make a late portability election
An estate failed to file Form 706 by the deadline and later discovered that a return was necessary to transfer the decedent's unused estate and gift tax exclusion to the surviving spouse. The executri…
Consolidated group receives 60 days to waive its CNOL carryback period
A consolidated corporate group intended to waive the entire carryback period for a consolidated net operating loss but failed to attach the required election statement to its return. The group filed a…
Consolidated group receives late CNOL carryback waiver relief
A consolidated corporate group intended to waive the entire carryback period for a consolidated net operating loss but omitted the required election statement from its return. Its returns were otherwi…
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 exclusion amount for the surviving spouse. The estate represented that its value, including the dec…
Corporation receives more time to elect IC-DISC status
A domestic corporation intended to be treated as an interest charge domestic international sales corporation from its formation. Its accounting firm failed to prepare or file Form 4876-A because of an…
Investment fund receives more time to make foreign-tax election
A regulated investment company intended to elect under IRC § 853 so its shareholders would be treated as paying their shares of foreign taxes withheld from the fund's dividends. Its adviser resigned a…
Partnership receives more time to make a section 754 election
A limited liability company taxed as a partnership missed the deadline to elect under IRC § 754 after one of its members died. The election would permit an adjustment to the basis of partnership prope…
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.