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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1,001 - 1,200 of 66,730 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
202002011 170.14-00 Qualified Conservation Contribution 01/10/2020
202002010 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/10/2020
202002010 513.05-00 Games of Chance 01/10/2020
202002009 856.00-00 Definition of Real Estate Investment Trust 01/10/2020
202002009 856.02-00 Investment Requirements 01/10/2020
202002009 856.04-00 Rents From Real Property 01/10/2020
202002008 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002008 263.14-00 Allocation Between Capital Expenditure and Expense 01/10/2020
202002007 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020
202002007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020
202002006 9100.22-00 Other 01/10/2020
202002006 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/10/2020
202002005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/10/2020
202002005 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002005 9100.22-00 Other 01/10/2020
202002004 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002003 7701.00-00 Definitions 01/10/2020
202002003 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002002 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002002 7701.00-00 Definitions 01/10/2020
202002001 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020
202002001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020
202002000 6110.00-00 Index for Public Inspection of Written Determination 01/10/2020
202001028 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/03/2020
202001027 501.02-00 Title-Holding Company 01/03/2020
202001026 4945.04-04 Grants to Individuals 01/03/2020
202001025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020
202001017 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001016 1033.00-00 Involuntary Conversion 01/03/2020
202001016 1033.01-00 General Rule 01/03/2020
202001016 1033.02-00 Definition of Involuntary Conversion Events 01/03/2020
202001015 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001015 642.03-00 Charitable Deduction 01/03/2020
202001014 642.03-00 Charitable Deduction 01/03/2020
202001014 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001013 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020
202001013 642.03-00 Charitable Deduction 01/03/2020
202001012 2056.07-00 Qualified Terminable Interest Property 01/03/2020
202001012 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001011 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001011 856.00-00 Definition of Real Estate Investment Trust 01/03/2020
202001010 9100.04-00 Section 168; MACRS 01/03/2020
202001009 9100.04-00 Section 168; MACRS 01/03/2020
202001008 414.08-00 Church Plan 01/03/2020
202001007 7701.00-00 Definitions 01/03/2020
202001007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/03/2020
202001004 1362.00-00 Election by Small Business Corporation 01/03/2020
202001003 2632.00-00 Special Rules for Allocation of GST Exemption 01/03/2020
202001003 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/03/2020
202001003 2642.00-00 Inclusion Ratio 01/03/2020
202001003 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001002 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/03/2020
202001002 2642.00-00 Inclusion Ratio 01/03/2020
202001002 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001002 2632.00-00 Special Rules for Allocation of GST Exemption 01/03/2020
202001001 1362.01-00 Eligible v. Ineligible 01/03/2020
202001001 1362.01-01 Shareholder Consent 01/03/2020
202001001 1362.04-00 Inadvertent Terminations 01/03/2020
202001000 6110.00-00 Index for Public Inspection of Written Determination 01/03/2020
201952010 4945.04-04 Grants to Individuals 12/27/2019
201952009 170.07-06 Publicly Supported Organizations 12/27/2019
201952008 7701.00-00 Definitions 12/27/2019
201952008 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
201952007 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
201952007 7701.00-00 Definitions 12/27/2019
201952006 9100.04-00 Section 168; MACRS 12/27/2019
201952005 9100.04-00 Section 168; MACRS 12/27/2019
201952004 614.04-00 Aggregating Non-Operating Mineral Interests 12/27/2019
201952003 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952003 856.07-00 Treatment of Wholly Owned Subsidiaries 12/27/2019
201952002 7701.00-00 Definitions 12/27/2019
201952001 1361.00-00 Definitions 12/27/2019
201952001 1361.05-00 Qualified Subchapter S Subsidiary 12/27/2019
201952001 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952000 6110.00-00 Index for Public Inspection of Written Determination 12/27/2019
201951015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/20/2019
201951015 501.33-00 Private v. Public Interest Served 12/20/2019
201951015 501.35-00 "Exclusively" Test 12/20/2019
201951014 501.04-07 Homeowners Association 12/20/2019
201951014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/20/2019
201951013 501.04-03 Political Activities Organizations 12/20/2019
201951012 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 12/20/2019
201951012 501.03-30 Organizational and Operational Tests 12/20/2019
201951012 501.07-00 Social Clubs 12/20/2019
201951012 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 12/20/2019
201951011 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/20/2019
201951011 501.05-00 Labor Organizations 12/20/2019
201951011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/20/2019
201951010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/20/2019
201951010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/20/2019
201951009 4945.04-04 Grants to Individuals 12/20/2019
201951008 4945.04-04 Grants to Individuals 12/20/2019
201951007 4945.04-04 Grants to Individuals 12/20/2019
201951006 4945.04-04 Grants to Individuals 12/20/2019
201951005 4945.04-04 Grants to Individuals 12/20/2019
201951004 1502.75-00 Filing Requirements 12/20/2019
201951004 9100.20-00 Section 1502; Election to File Consolidated Return 12/20/2019
201951003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/20/2019
201951003 338.01-02 Time in which Election must be made 12/20/2019
201951002 9100.10-01 Accounting Methods 12/20/2019
201951001 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/20/2019
201951001 4980.02-00 Exceptions 12/20/2019
201951000 6110.00-00 Index for Public Inspection of Written Determination 12/20/2019
201950007 4945.04-04 Grants to Individuals 12/13/2019
201950006 468A.04-02 Revised Schedules 12/13/2019
201950005 468A.04-02 Revised Schedules 12/13/2019
201950004 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 12/13/2019
201950003 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 12/13/2019
201950003 831.02-00 Alternative Tax Small Companies 12/13/2019
201950003 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019
201950003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 12/13/2019
201950002 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019
201950002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019
201950002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019
201950001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019
201950001 9100.00-00 Extension of Time for Making Certain Elections 12/13/2019
201950001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/13/2019
201950000 6110.00-00 Index for Public Inspection of Written Determination 12/13/2019
201949020 4945.04-04 Grants to Individuals 12/06/2019
201949019 132.10-00 Transit Passes / Van Pools 12/06/2019
201949018 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/06/2019
201949017 382.12-00 Operating Rules 12/06/2019
201949017 382.12-13 Election Out 12/06/2019
201949017 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949017 9100.22-00 Other 12/06/2019
201949016 1361.03-03 Electing Small Business Trusts 12/06/2019
201949016 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949015 1361.03-03 Electing Small Business Trusts 12/06/2019
201949015 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949014 355.01-00 Spin-Off 12/06/2019
201949014 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949014 361.02-00 Distributions 12/06/2019
201949014 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949014 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949013 355.01-01 Split-Off 12/06/2019
201949013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949013 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949013 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949012 355.03-00 Active Business 12/06/2019
201949011 7701.00-00 Definitions 12/06/2019
201949011 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/06/2019
201949010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949010 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949010 754.02-00 Timeliness of Election 12/06/2019
201949009 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/06/2019
201949009 1361.01-04 More than One Class of Stock 12/06/2019
201949009 1362.00-00 Election by Small Business Corporation 12/06/2019
201949009 1362.02-00 Termination of Election 12/06/2019
201949009 1362.04-00 Inadvertent Terminations 12/06/2019
201949009 1361.00-00 Definitions 12/06/2019
201949008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/06/2019
201949008 1502.75-00 Filing Requirements 12/06/2019
201949008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949008 9100.20-00 Section 1502; Election to File Consolidated Return 12/06/2019
201949007 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949006 167.22-01 Normalization Rules 12/06/2019
201949005 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949004 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949003 1361.01-04 More than One Class of Stock 12/06/2019
201949003 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949003 1362.04-00 Inadvertent Terminations 12/06/2019
201949002 48.00-00 Energy Credit; Reforestation Credit 12/06/2019
201949002 50.00-00 Special Rules for Computing Investment Credit 12/06/2019
201949001 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/06/2019
201949000 6110.00-00 Index for Public Inspection of Written Determination 12/06/2019
201948011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948009 501.07-00 Social Clubs 11/29/2019
201948009 501.07-05 Business with Nonmembers 11/29/2019
201948008 1361.03-03 Electing Small Business Trusts 11/29/2019
201948008 1362.04-00 Inadvertent Terminations 11/29/2019
201948008 1362.01-00 Eligible v. Ineligible 11/29/2019
201948007 168.36-00 Additional First Year Depreciation 11/29/2019
201948006 856.00-00 Definition of Real Estate Investment Trust 11/29/2019
201948005 468A.04-02 Revised Schedules 11/29/2019
201948004 9100.00-00 Extension of Time for Making Certain Elections 11/29/2019
201948003 412.06-00 Minimum Funding Waiver 11/29/2019
201948002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/29/2019
201948001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/29/2019
201948001 355.01-00 Spin-Off 11/29/2019

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