IRS Written Determinations
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IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.

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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
202142016 4945.04-04 Grants to Individuals 10/22/2021
202142015 4945.04-04 Grants to Individuals 10/22/2021
202142014 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142013 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142012 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142011 6201.01-06 Assessment of Criminal Restitution 10/22/2021
202142010 7605.01-00 Restrictions on Examination of Taxpayer 10/22/2021
202142009 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/22/2021
202142009 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 10/22/2021
202142009 6511.09-00 Timeliness of Claim 10/22/2021
202142009 6511.05-00 Amended or Supplemental Claims 10/22/2021
202142009 6511.03-06 Extension of Time by Agreement 10/22/2021
202142009 6511.03-03 Foreign Tax Credit 10/22/2021
202142009 6501.18-00 Special Rule for Certain Amended Returns - Exception to Period of Limitations 10/22/2021
202142009 6501.05-12 Failure to Report Income 10/22/2021
202142008 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021
202142008 9100.22-00 Other 10/22/2021
202142007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/22/2021
202142007 9100.22-00 Other 10/22/2021
202142006 1361.03-00 Certain Trusts Permitted as Shareholders 10/22/2021
202142006 1362.04-00 Inadvertent Terminations 10/22/2021
202142006 1362.00-00 Election by Small Business Corporation 10/22/2021
202142006 1361.03-03 Electing Small Business Trusts 10/22/2021
202142005 856.00-00 Definition of Real Estate Investment Trust 10/22/2021
202142005 9100.00-00 Extension of Time for Making Certain Elections 10/22/2021
202142004 4943.03-00 Definition of Excess Business Holdings 10/22/2021
202142003 1361.00-00 Definitions 10/22/2021
202142003 1362.04-00 Inadvertent Terminations 10/22/2021
202142003 1362.02-00 Termination of Election 10/22/2021
202142003 1362.00-00 Election by Small Business Corporation 10/22/2021
202142003 1361.01-04 More than One Class of Stock 10/22/2021
202142003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/22/2021
202142002 167.22-01 Normalization Rules 10/22/2021
202142001 988.01-00 Definition of Section 988 Transaction and Other Terms 10/22/2021
202142000 6110.00-00 Index for Public Inspection of Written Determination 10/22/2021
202141032 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 10/15/2021
202141031 4942.03-07 Set-Asides 10/15/2021
202141030 4942.03-07 Set-Asides 10/15/2021
202141029 501.03-30 Organizational and Operational Tests 10/15/2021
202141028 501.03-05 Corporations 10/15/2021
202141028 501.36-00 Business Activities 10/15/2021
202141028 501.35-00 "Exclusively" Test 10/15/2021
202141027 501.03-30 Organizational and Operational Tests 10/15/2021
202141027 501.33-00 Private v. Public Interest Served 10/15/2021
202141027 501.32-01 Distribution of Assets to Private Individuals 10/15/2021
202141026 501.33-00 Private v. Public Interest Served 10/15/2021
202141026 501.35-00 "Exclusively" Test 10/15/2021
202141025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2021
202141025 501.03-30 Organizational and Operational Tests 10/15/2021
202141025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021
202141024 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/15/2021
202141024 501.35-00 "Exclusively" Test 10/15/2021
202141024 501.03-30 Organizational and Operational Tests 10/15/2021
202141024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021
202141024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/15/2021
202141023 1378.00-00 Taxable Year of S Corporations 10/15/2021
202141023 6402.00-00 Authority to Make Credits or Refunds 10/15/2021
202141023 444.00-00 Election of Taxable Year Other Than Required Year 10/15/2021
202141022 170.14-00 Qualified Conservation Contribution 10/15/2021
202141021 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/15/2021
202141021 6402.00-00 Authority to Make Credits or Refunds 10/15/2021
202141021 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 10/15/2021
202141020 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141019 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141018 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141017 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141016 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141015 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141014 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141013 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141012 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141011 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141010 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141009 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141008 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141007 163.10-05 (Pre-TCJA) Affiliated Group Rules 10/15/2021
202141006 6015.00-00 Innocent spouse (including Sections 66, 6013) 10/15/2021
202141005 304.00-00 Redemption Through Use of Related Corporations 10/15/2021
202141004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/15/2021
202141003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/15/2021
202141002 1361.00-00 Definitions 10/15/2021
202141002 1362.04-00 Inadvertent Terminations 10/15/2021
202141002 1362.02-00 Termination of Election 10/15/2021
202141002 1362.00-00 Election by Small Business Corporation 10/15/2021
202141002 1361.01-04 More than One Class of Stock 10/15/2021
202141002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/15/2021
202141001 168.00-00 Modified Accelerated Cost Recovery System 10/15/2021
202141000 6110.00-00 Index for Public Inspection of Written Determination 10/15/2021
202140017 501.35-00 "Exclusively" Test 10/08/2021
202140017 501.33-00 Private v. Public Interest Served 10/08/2021
202140017 501.03-19 Public Recreation Facilities and Athletic Organizations 10/08/2021
202140017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2021
202140016 865.00-00 Source Rules for Personal Property Sales 10/08/2021
202140015 1362.02-00 Termination of Election 10/08/2021
202140015 1362.00-00 Election by Small Business Corporation 10/08/2021
202140015 1361.03-03 Electing Small Business Trusts 10/08/2021
202140015 1361.00-00 Definitions 10/08/2021
202140015 1362.04-00 Inadvertent Terminations 10/08/2021
202140015 1362.02-02 Ceases to be Small Business Corporation 10/08/2021
202140015 1361.03-00 Certain Trusts Permitted as Shareholders 10/08/2021
202140014 168.24-00 Public Utility Property 10/08/2021
202140013 9100.00-00 Extension of Time for Making Certain Elections 10/08/2021
202140013 25.00-00 Interest on Certain Home Mortgages (Credit for) 10/08/2021
202140012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/08/2021
202140011 408.08-00 Tax Treatment of Accounts and Annuities 10/08/2021
202140011 408.00-00 Individual Retirement Accounts 10/08/2021
202140011 401.06-02 Employee Dies Before Entire Interest Distributed 10/08/2021
202140011 401.06-01 In General 10/08/2021
202140011 401.06-00 Required Distributions 10/08/2021
202140010 1362.04-00 Inadvertent Terminations 10/08/2021
202140009 4943.00-00 Excise Taxes on Excess Business Holdings 10/08/2021
202140008 9100.20-00 Section 1502; Election to File Consolidated Return 10/08/2021
202140007 9100.22-00 Other 10/08/2021
202140007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/08/2021
202140006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/08/2021
202140006 9100.00-00 Extension of Time for Making Certain Elections 10/08/2021
202140006 7701.00-00 Definitions 10/08/2021
202140005 1362.00-00 Election by Small Business Corporation 10/08/2021
202140005 1362.04-00 Inadvertent Terminations 10/08/2021
202140004 4161.00-00 Sporting Goods Taxes 10/08/2021
202140004 4161.01-00 Sport Fishing Equipment 10/08/2021
202140003 613A.04-02 Retailers Excluded 10/08/2021
202140002 165.06-00 Worthless Securities 10/08/2021
202140001 1362.04-00 Inadvertent Terminations 10/08/2021
202140001 1361.03-02 Qualified Subchapter S Trusts 10/08/2021
202140001 1362.01-01 Shareholder Consent 10/08/2021
202140000 6110.00-00 Index for Public Inspection of Written Determination 10/08/2021
202139011 501.03-30 Organizational and Operational Tests 10/01/2021
202139011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/01/2021
202139010 4945.04-04 Grants to Individuals 10/01/2021
202139009 6226B.00-00 Alternative to Payment of Imputed Underpayment 10/01/2021
202139008 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 10/01/2021
202139007 7526.00-00 Low-Income Taxpayer Clinics 10/01/2021
202139006 368.04-00 Assets for Control of Transferee (Type "D") 10/01/2021
202139006 361.02-02 Certain Transfers to Creditors 10/01/2021
202139006 355.01-00 Spin-Off 10/01/2021
202139005 1362.04-00 Inadvertent Terminations 10/01/2021
202139005 1362.02-02 Ceases to be Small Business Corporation 10/01/2021
202139005 1362.02-00 Termination of Election 10/01/2021
202139005 1362.00-00 Election by Small Business Corporation 10/01/2021
202139005 1361.03-02 Qualified Subchapter S Trusts 10/01/2021
202139005 1361.03-00 Certain Trusts Permitted as Shareholders 10/01/2021
202139005 1361.00-00 Definitions 10/01/2021
202139004 468B.01-00 In General 10/01/2021
202139004 461.07-00 Contested Liabilities 10/01/2021
202139004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/01/2021
202139004 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/01/2021
202139003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021
202139002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021
202139001 355.01-00 Spin-Off 10/01/2021
202139001 108.04-01 Debt Acquisition By Related Person 10/01/2021
202139000 6110.00-00 Index for Public Inspection of Written Determination 10/01/2021
202138010 501.03-20 Religious Organizations 09/24/2021
202138010 501.35-00 "Exclusively" Test 09/24/2021
202138010 504.02-00 Church, etc. 09/24/2021
202138009 4945.04-04 Grants to Individuals 09/24/2021
202138008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/24/2021
202138008 501.35-00 "Exclusively" Test 09/24/2021
202138008 501.33-00 Private v. Public Interest Served 09/24/2021
202138008 501.03-30 Organizational and Operational Tests 09/24/2021
202138008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/24/2021
202138007 501.03-30 Organizational and Operational Tests 09/24/2021
202138007 501.35-00 "Exclusively" Test 09/24/2021
202138007 501.33-00 Private v. Public Interest Served 09/24/2021
202138006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2021
202138006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2021
202138006 9100.00-00 Extension of Time for Making Certain Elections 09/24/2021
202138006 754.02-00 Timeliness of Election 09/24/2021
202138005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2021
202138004 1502.36-00 Unified Loss Rules 09/24/2021
202138004 9100.22-00 Other 09/24/2021
202138003 1362.02-00 Termination of Election 09/24/2021
202138003 1362.04-00 Inadvertent Terminations 09/24/2021
202138003 1362.02-03 Passive Investment Income 09/24/2021
202138002 263.15-03 Allocation of Success-Based Fees 09/24/2021
202138002 9100.00-00 Extension of Time for Making Certain Elections 09/24/2021
202138001 61.00-00 Gross Income v. Not Gross Income 09/24/2021
202138000 6110.00-00 Index for Public Inspection of Written Determination 09/24/2021
202137012 4945.04-04 Grants to Individuals 09/17/2021
202137011 6223B.00-00 Designation of Partnership Representative 09/17/2021
202137010 6330.00-00 Collection Due Process - Levy 09/17/2021
202137010 6331.16-00 Insurance Proceeds 09/17/2021
202137009 6402.00-00 Authority to Make Credits or Refunds 09/17/2021
202137008 6213.07-02 Tentative Carryback Adjustments 09/17/2021
202137008 7507.00-00 Exemption of Insolvent Banks From Tax 09/17/2021
202137008 6411.00-00 Tentative Carryback and Refund Adjustments 09/17/2021
202137007 4945.00-00 Excise Taxes on Taxable Expenditures 09/17/2021
202137007 4942.00-00 Taxes on Failure to Distribute Income 09/17/2021
202137006 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
202137005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
202137004 7701.00-00 Definitions 09/17/2021
202137004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2021
202137003 1059.06-00 Election to Substitute Fair Market Value 09/17/2021
202137003 1059.06-02 Written Determination 09/17/2021
202137002 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/17/2021
202137002 9100.22-00 Other 09/17/2021
202137002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/17/2021
202137001 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/17/2021
202137001 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/17/2021
202137001 9100.00-00 Extension of Time for Making Certain Elections 09/17/2021

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