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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Taxpayer received 120 days to opt out of automatic GST allocations
A taxpayer created two irrevocable annuity trusts before the automatic generation-skipping transfer tax allocation rules were enacted. The trusts' estate tax inclusion periods ended after those rules …
GST allocation substantially complied despite missing notice
A taxpayer transferred property to an irrevocable trust with generation-skipping transfer tax potential. The taxpayer timely filed Form 709, elected out of automatic GST exemption allocation, and affi…
Early trust termination avoided GST and gift tax but triggered capital gain
A pre-September 25, 1985 irrevocable trust paid all income to the settlor’s son and was to distribute the remainder to his descendants. The beneficiaries obtained court approval to terminate the trust…
Early trust termination avoided GST and gift tax but triggered capital gain
A pre-September 25, 1985 irrevocable trust paid all income to the settlor’s son and was to distribute the remainder to his descendants. The beneficiaries obtained court approval to terminate the trust…
Early trust termination avoided GST and gift tax but triggered capital gain
A pre-September 25, 1985 irrevocable trust paid all income to the settlor’s son and was to distribute the remainder to his descendants. The beneficiaries obtained court approval to terminate the trust…
Early trust termination avoided GST and gift tax but triggered capital gain
A pre-September 25, 1985 irrevocable trust paid all income to the settlor’s son and was to distribute the remainder to his descendants. The beneficiaries obtained court approval to terminate the trust…
Early trust termination avoided GST and gift tax but triggered capital gain
A pre-September 25, 1985 irrevocable trust paid all income to the settlor’s son and was to distribute the remainder to his descendants. The beneficiaries obtained court approval to terminate the trust…
Trust termination avoided transfer taxes but triggered capital gain
The beneficiaries of a trust created before September 25, 1985 agreed to terminate it and divide its assets according to the actuarial value of their interests. A court approved the agreement because …
Trust termination avoided transfer taxes but triggered capital gain
The beneficiaries of a trust created before September 25, 1985 agreed to terminate it and divide its assets according to the actuarial value of their interests. A court approved the agreement because …
Trust termination avoided transfer taxes but triggered capital gain
The beneficiaries of a trust created before September 25, 1985 agreed to terminate it and divide its assets according to the actuarial value of their interests. A court approved the agreement because …
Trust termination avoided transfer taxes but triggered capital gain
The beneficiaries of a trust created before September 25, 1985 agreed to terminate it and divide its assets according to the actuarial value of their interests. A court approved the agreement because …
Trust termination avoided transfer taxes but triggered capital gain
The beneficiaries of a trust created before September 25, 1985 agreed to terminate it and divide its assets according to the actuarial value of their interests. A court approved the agreement because …
Taxpayers could undo automatic GST exemption allocations to two trusts
A married couple created two irrevocable trusts primarily for their children and did not intend to allocate generation-skipping transfer tax exemption to their gifts. Their accountant failed to explai…
Late GST opt-out elections were allowed for two family trusts
A husband and wife made gifts to two irrevocable trusts that were designed primarily for their children and had generation-skipping transfer potential. They did not want GST exemption allocated to the…
Taxpayer could elect out of automatic GST allocations for five trusts
A taxpayer made two taxable transfers to one trust by exercising a limited power over property also subject to a general testamentary power. The taxpayer also funded four irrevocable annuity trusts wh…
Late GST opt-out elections were granted for five trusts
A taxpayer made a taxable transfer to one trust by exercising a limited power over property that was also subject to a general testamentary power. The taxpayer also funded four irrevocable trusts that…
Spouse received relief to opt out of an automatic GST allocation
A spouse held both a general testamentary power and a limited power over property in a trust created by the spouse's parent. The spouse exercised the limited power to transfer property to a new trust …
Two appointed trust transfers received late GST opt-out relief
A spouse held a general testamentary power and a limited power over a trust created by the spouse's parent. The spouse used the limited power in two years to transfer property to a trust for a child, …
Pro rata division of grandfathered trust was tax neutral
An irrevocable pre-September 25, 1985 trust for a son and his issue proposed dividing pro rata into five equal subtrusts, one for each child and that child's issue, because the children had different …
Spouses receive 120 days to opt out of automatic GST allocation
A husband created an irrevocable trust with three separate trusts for the couple's children and transferred cash to them. The spouses elected to split the gifts on timely Forms 709, but their accounta…
Spouses receive 120 days to opt out of automatic GST allocation
A husband created an irrevocable trust with three separate trusts for the couple's children and transferred cash to them. The spouses elected to split the gifts on timely Forms 709, but their accounta…
Estate receives 120 days for missed GST allocations
A decedent's will made direct cash skips to grandchildren and divided the residue into two trusts for the decedent's sons, both with generation-skipping transfer potential. The estate's attorney revie…
GST exemption automatically allocated to indirect skips
A settlor transferred limited partnership interests to three irrevocable trust shares for the settlor's children, and the settlor and spouse elected to split the gifts. Their timely gift tax returns m…
Indirect skips received automatic GST exemption allocations
A settlor transferred limited partnership interests to three irrevocable trust shares for the settlor's children, and the settlor and spouse elected to split the gifts. Their timely gift tax returns m…
GST exemption automatically allocated despite gift-tax return errors
A married couple transferred limited-partnership interests to separate irrevocable trusts for their two children and elected to split the gifts. Their timely Forms 709 mistakenly reported the transfer…
GST exemption automatically allocated to three children's trusts
A married couple transferred limited-partnership interests to three separate irrevocable trusts for their children and elected to split the gifts. Their timely Forms 709 mistakenly reported the transf…
GST exemption automatically allocated to three children's trusts
A married couple transferred limited-partnership interests to three separate irrevocable trusts for their children and elected to split the gifts. Their timely Forms 709 mistakenly reported the transf…
GST exemption automatically allocated to two children's trusts
A married couple transferred limited-partnership interests to two separate irrevocable trusts for their children and elected to split the gifts. Their timely Forms 709 mistakenly reported the transfer…
Spouses get 120 days to allocate GST exemption to two trusts
A married couple created separate irrevocable trusts for each of their two children and the children's descendants before the end of 2000. They elected gift splitting on their Forms 709, but their acc…
Spouses received more time to opt out of automatic GST allocation
A donor and spouse made split gifts to several trusts with generation-skipping transfer tax potential. They intended not to allocate GST exemption automatically to five of the trusts, but their CPA fa…
Court reformation preserved limited powers and GST allocation
A grantor created three irrevocable trusts for grandchildren, but drafting errors gave beneficiaries powers broad enough to risk estate inclusion and gift tax on lapsing withdrawal rights. A state cou…
Court reformation preserved limited powers and GST allocation
A grantor created three irrevocable trusts for grandchildren, but drafting errors gave beneficiaries powers broad enough to risk estate inclusion and gift tax on lapsing withdrawal rights. A state cou…
Court reformation preserved limited powers and GST allocation
A grantor created three irrevocable trusts for grandchildren, but drafting errors gave beneficiaries powers broad enough to risk estate inclusion and gift tax on lapsing withdrawal rights. A state cou…
Estate received time for QTIP and reverse QTIP elections
An estate intended to obtain the marital deduction for a trust benefiting the surviving spouse, but its attorney reported all trust assets as jointly owned property and made no QTIP election. The IRS …
Estate gets 120 days to allocate GST exemption to four trusts
A decedent created an irrevocable trust that was divided into three separate trusts for the primary benefit of the decedent's children. The governing instrument stated an intent for the original trust…
Spouse gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Spouse gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Donor gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Spouse gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Donor gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Donor gets 120 days to opt out of automatic GST exemption allocations
A donor created an irrevocable trust with generation-skipping transfer tax potential and later made gifts to it over a series of years. The donor and spouse intended not to allocate their GST exemptio…
Spouse gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Donor gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Spouse gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Donor gets 120 extra days to elect out of automatic GST exemption allocation on years of gifts to a trust
A donor set up an irrevocable trust for his children and their descendants, and over many years he and his spouse made gifts to it and split those gifts on their gift tax returns. Gifts to that kind o…
Estate gets extra time to split a QTIP trust and make a reverse QTIP election
A decedent's estate timely made a QTIP election for a trust benefiting the surviving spouse. The estate's law firm did not advise that the trust should be severed into GST-exempt and GST-nonexempt sha…
Estate gets a late QTIP election and zero GST inclusion ratios for two trusts
A decedent had created trusts that, at death, provided for a marital-deduction trust, a credit shelter trust, and a trust for the decedent's mother. The estate's accountant failed to make the qualifie…
Estate gets a late QTIP election and zero GST inclusion ratios for two trusts
A decedent had created trusts that, at death, provided for a marital-deduction trust, a credit shelter trust, and a trust for the decedent's mother. The estate's accountant failed to make the qualifie…
Couple gets extra time to allocate GST exemption to two trusts
A grantor transferred property to two trusts for family beneficiaries, and the grantor and spouse elected to split the gifts on their gift tax returns. Their accountant prepared the returns but failed…
Couple gets extra time to allocate GST exemption to two trusts
A grantor transferred property to two trusts for family beneficiaries, and the grantor and spouse elected to split the gifts on their gift tax returns. Their accountant prepared the returns but failed…
Extra time granted to allocate GST exemption to a trust after a missed gift tax return
A married couple set up an irrevocable trust for their children and more remote descendants and funded it with company stock, on an attorney's advice that the trust would be exempt from the generation…
Extra time granted to allocate GST exemption to a trust after a missed gift tax return
A married couple set up an irrevocable trust for their children and more remote descendants and funded it with company stock, on an attorney's advice that the trust would be exempt from the generation…
Late "reverse QTIP" election allowed so a marital trust keeps the decedent's GST exemption
When a person leaves property to a marital ("QTIP") trust for a surviving spouse, the spouse is normally treated as the transferor of that trust for generation-skipping transfer (GST) tax purposes. A …
Late relief to split a marital trust and make a "reverse QTIP" election so the estate's GST exemption sticks
When a wealthy person dies and leaves property in a marital trust for a surviving spouse, the estate can make a "reverse QTIP" election so that, for generation-skipping transfer (GST) tax purposes, th…
Adding a way to appoint an independent trustee will not trigger gift, estate, or GST tax
An old irrevocable family trust gave certain sensitive powers (including the power to narrow or cancel a beneficiary's future control over where trust assets go) only to a trustee who was not also a b…
Reformation of a trust's Crummey withdrawal error avoids general powers of appointment; 120-day extension to allocate GST exemption
A settlor set up an irrevocable trust for his descendants, wanting the trust assets to stay out of his children's estates and to use up his and his spouse's generation-skipping transfer (GST) tax exem…
Reformation of a trust's Crummey withdrawal error avoids general powers of appointment; 120-day extension to allocate GST exemption
A settlor set up an irrevocable trust for his descendants, wanting the trust assets to stay out of his children's estates and to use up his and his spouse's generation-skipping transfer (GST) tax exem…
Reformation of a trust's Crummey withdrawal error avoids general powers of appointment; 120-day extension to allocate GST exemption
A settlor set up an irrevocable trust for his descendants, wanting the trust assets to stay out of his children's estates and to use up his and his spouse's generation-skipping transfer (GST) tax exem…
Reformation of a trust's Crummey withdrawal error avoids general powers of appointment; 120-day extension to allocate GST exemption
A settlor set up an irrevocable trust for his descendants, wanting the trust assets to stay out of his children's estates and to use up his and his spouse's generation-skipping transfer (GST) tax exem…
Grantor granted more time to allocate GST exemption to two trusts after the accountant left it off the gift tax return
A grantor set up and funded two irrevocable trusts for descendants and reported the gifts on a gift tax return (Form 709), but the accounting firm that prepared the return failed to allocate any of th…
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.