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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IRS grants inadvertent-termination relief under section 1362(f) where an LLC's operating agreement created a second class of stock and voided its S election
A two-owner limited liability company that had been treated as a partnership later elected to be taxed as an S corporation. Its operating agreement, however, contained partnership-style allocation and…
S corporation receives relief for two late ESBT elections
Two trusts became shareholders of an S corporation but did not timely elect electing small business trust status, making them ineligible shareholders and terminating the corporation's S election. The …
Late QSST election relief preserves S corporation and QSub status
A corporation elected S status and elected to treat its wholly owned subsidiary as a qualified subchapter S subsidiary. On the effective date, a trust owned parent-company shares and met the substanti…
S corporation receives relief after stock passed to an ineligible trust
Two shareholders transferred S corporation stock to a trust they intended to qualify as an eligible shareholder. The trust instrument did not cause the trust to be treated as wholly owned by them for …
Three late QSST elections do not terminate S corporation status
After a shareholder died, one stock-holding trust divided into three trusts, two of which required qualified subchapter S trust elections, and a separate trust also later required a QSST election. Non…
Twelve missed trust elections do not end S corporation status
An S corporation's shares passed to ten trusts whose beneficiaries did not timely make qualified subchapter S trust elections and two trusts whose trustees did not timely make electing small business …
Deemed dividend cures S election termination from passive investment income
An S corporation had accumulated C corporation earnings and profits at the end of three consecutive tax years, and passive investment income exceeded 25 percent of gross receipts in each year. Those f…
IRS grants extra time for Section 338(g) and QSub elections
An LLC taxed as an S corporation acquired all the stock of a target in a qualified stock purchase. It intended to make a Section 338(g) election for the acquisition and a qualified subchapter S subsid…
IRS grants late corporate classification and S election
A domestic LLC intended to be an S corporation from a specified effective date but failed to file Form 2553 properly and on time. It nevertheless filed returns consistently with S corporation treatmen…
S corporation receives late QSub election relief
An S corporation acquired all the stock of a domestic subsidiary and intended to treat it as a qualified subchapter S subsidiary from the acquisition date. It inadvertently failed to file Form 8869 on…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants extra time for a QSub election
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS grants late QSub election relief
An S corporation acquired all the stock of a subsidiary and intended to treat it as a qualified subchapter S subsidiary, or QSub, from the acquisition date. It failed to file Form 8869 on time because…
IRS excuses an S corporation's ineligible partnership shareholder
An S corporation sold an ownership interest to an LLC that was treated as a partnership for federal tax purposes. Because a partnership cannot be an S corporation shareholder, the sale terminated the …
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.