IRS Written Determinations
Instructions: More Information:

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
201821011 1362.00-00 Election by Small Business Corporation 05/25/2018
201821010 1362.00-00 Election by Small Business Corporation 05/25/2018
201821010 1362.04-00 Inadvertent Terminations 05/25/2018
201821009 7701.00-00 Definitions 05/25/2018
201821009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2018
201821008 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/25/2018
201821008 402.08-05 By a Surviving Spouse 05/25/2018
201821008 402.01-00 Exempt Trust 05/25/2018
201821007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/25/2018
201821007 9100.22-00 Other 05/25/2018
201821006 7701.00-00 Definitions 05/25/2018
201821006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/25/2018
201821006 9100.00-00 Extension of Time for Making Certain Elections 05/25/2018
201821005 4942.03-05 Qualifying Distribution 05/25/2018
201821005 4944.03-00 Exception for Program-Related Investments 05/25/2018
201821004 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821004 6012.05-01 Estates or Trusts 05/25/2018
201821003 6012.05-01 Estates or Trusts 05/25/2018
201821003 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821002 115.00-00 Income of States, Municipalities, etc. 05/25/2018
201821002 6012.05-01 Estates or Trusts 05/25/2018
201821001 1362.04-00 Inadvertent Terminations 05/25/2018
201821000 6110.00-00 Index for Public Inspection of Written Determination 05/25/2018
201820021 4945.04-04 Grants to Individuals 05/18/2018
201820020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/18/2018
201820019 501.06-01 Performance of Particular Services for Members 05/18/2018
201820018 6335.00-00 Sale of Seized Property 05/18/2018
201820018 6331.00-00 Levy and Distraint 05/18/2018
201820017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820017 7701.00-00 Definitions 05/18/2018
201820016 355.01-00 Spin-Off 05/18/2018
201820016 351.00-00 Transfer to Corporation Controlled by Transferor 05/18/2018
201820015 9100.00-00 Extension of Time for Making Certain Elections 05/18/2018
201820015 2652.01-02 Special Election for QTIP 05/18/2018
201820015 2632.00-00 Special Rules for Allocation of GST Exemption 05/18/2018
201820014 1092.05-02 Mixed Straddle Account 05/18/2018
201820014 1092.05-00 Mixed Straddles 05/18/2018
201820013 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/18/2018
201820012 856.01-00 Income Requirements 05/18/2018
201820011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820011 9100.00-00 Extension of Time for Making Certain Elections 05/18/2018
201820011 7701.00-00 Definitions 05/18/2018
201820010 9100.00-00 Extension of Time for Making Certain Elections 05/18/2018
201820010 2032.00-00 Alternate Valuation 05/18/2018
201820009 1362.04-00 Inadvertent Terminations 05/18/2018
201820009 1362.00-00 Election by Small Business Corporation 05/18/2018
201820009 1361.03-03 Electing Small Business Trusts 05/18/2018
201820009 1361.03-00 Certain Trusts Permitted as Shareholders 05/18/2018
201820009 1361.00-00 Definitions 05/18/2018
201820008 2601.00-00 Tax On Generation Skipping Transfers 05/18/2018
201820007 2601.00-00 Tax On Generation Skipping Transfers 05/18/2018
201820006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820006 7701.00-00 Definitions 05/18/2018
201820005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820005 7701.00-00 Definitions 05/18/2018
201820004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820004 7701.00-00 Definitions 05/18/2018
201820003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820003 7701.00-00 Definitions 05/18/2018
201820002 368.01-02 Using Stock of Corporation Controlling Merged Corporation 05/18/2018
201820002 368.01-00 Statutory Merger or Consolidation (Type "A") 05/18/2018
201820001 1362.04-00 Inadvertent Terminations 05/18/2018
201820001 1362.00-00 Election by Small Business Corporation 05/18/2018
201820001 1361.03-03 Electing Small Business Trusts 05/18/2018
201820001 1361.03-00 Certain Trusts Permitted as Shareholders 05/18/2018
201820001 1361.00-00 Definitions 05/18/2018
201820000 6110.00-00 Index for Public Inspection of Written Determination 05/18/2018
201819011 501.36-00 Business Activities 05/11/2018
201819011 501.33-00 Private v. Public Interest Served 05/11/2018
201819011 501.03-30 Organizational and Operational Tests 05/11/2018
201819011 501.03-08 Educational Organizations 05/11/2018
201819010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819010 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819010 754.02-00 Timeliness of Election 05/11/2018
201819010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819009 9100.09-00 Section 442; Accounting Periods 05/11/2018
201819009 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819008 9100.20-00 Section 1502; Election to File Consolidated Return 05/11/2018
201819008 1502.75-00 Filing Requirements 05/11/2018
201819007 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 05/11/2018
201819007 408.12-00 Deemed IRAs Under Qualified Employer Plans 05/11/2018
201819006 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819006 856.00-00 Definition of Real Estate Investment Trust 05/11/2018
201819005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819005 9100.00-00 Extension of Time for Making Certain Elections 05/11/2018
201819005 754.02-00 Timeliness of Election 05/11/2018
201819005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/11/2018
201819004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/11/2018
201819004 104.02-00 Workmen's Compensation 05/11/2018
201819003 1362.04-00 Inadvertent Terminations 05/11/2018
201819002 1362.04-00 Inadvertent Terminations 05/11/2018
201819002 1362.00-00 Election by Small Business Corporation 05/11/2018
201819002 1361.03-03 Electing Small Business Trusts 05/11/2018
201819002 1361.03-00 Certain Trusts Permitted as Shareholders 05/11/2018
201819002 1361.00-00 Definitions 05/11/2018
201819001 7704.04-00 Inadvertent Termination 05/11/2018
201819001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/11/2018
201819000 6110.00-00 Index for Public Inspection of Written Determination 05/11/2018
201818021 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/2018
201818020 4945.04-04 Grants to Individuals 05/04/2018

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