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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201908007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908002 7701.00-00 Definitions 02/22/2019
201908001 7701.00-00 Definitions 02/22/2019
201908000 6110.00-00 Index for Public Inspection of Written Determination 02/22/2019
201907016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/15/2019
201907012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907008 501.03-30 Organizational and Operational Tests 02/15/2019
201907008 501.32-00 Income Inures v. does Not Inure to Private Individual 02/15/2019
201907008 501.32-01 Distribution of Assets to Private Individuals 02/15/2019
201907008 501.33-00 Private v. Public Interest Served 02/15/2019
201907007 501.06-01 Performance of Particular Services for Members 02/15/2019
201907007 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/15/2019
201907006 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 02/15/2019
201907005 468A.05-07 Self Dealing 02/15/2019
201907005 468A.05-08 Disqualification of Fund 02/15/2019
201907004 4941.04-00 Definition of Self-Dealing 02/15/2019
201907004 4946.00-00 Definitions and Special Rules 02/15/2019
201907004 4946.01-00 Disqualified Person 02/15/2019
201907004 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/15/2019
201907004 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2019
201907003 47.00-00 Rehabilitation Credit 02/15/2019
201907003 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
201907002 2652.01-02 Special Election for QTIP 02/15/2019
201907002 2654.00-00 Special Rules 02/15/2019
201907002 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
201907002 2056.07-00 Qualified Terminable Interest Property 02/15/2019
201907001 856.01-00 Income Requirements 02/15/2019
201907001 856.04-00 Rents From Real Property 02/15/2019
201907000 6110.00-00 Index for Public Inspection of Written Determination 02/15/2019
201906023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906018 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906017 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/08/2019
201906016 4945.04-04 Grants to Individuals 02/08/2019
201906015 4945.04-04 Grants to Individuals 02/08/2019
201906014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/08/2019
201906013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/08/2019
201906008 6502.03-00 Waivers 02/08/2019
201906007 6227.00-00 Administrative Adjustments Requests 02/08/2019
201906007 6229.00-00 Period of Limitations for Making Assessments 02/08/2019
201906006 6402.04-00 Requirement That a Claim Be Filed 02/08/2019
201906005 6112.01-00 In General 02/08/2019
201906004 7701.00-00 Definitions 02/08/2019
201906003 1502.21-00 Consolidated Net Operating Loss Deduction 02/08/2019
201906003 9100.22-00 Other 02/08/2019
201906002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 02/08/2019
201906001 168.00-00 Modified Accelerated Cost Recovery System 02/08/2019
201906001 9100.00-00 Extension of Time for Making Certain Elections 02/08/2019
201906001 9100.04-00 Section 168; MACRS 02/08/2019
201906000 6110.00-00 Index for Public Inspection of Written Determination 02/08/2019
201905012 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905009 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/01/2019
201905008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/01/2019
201905007 4942.03-07 Set-Asides 02/01/2019
201905006 4945.04-04 Grants to Individuals 02/01/2019
201905005 501.05-01 Agriculture and Horticulture Organizations 02/01/2019
201905004 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201905004 9100.22-00 Other 02/01/2019
201905003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/01/2019
201905003 9100.22-00 Other 02/01/2019
201905002 1361.01-04 More than One Class of Stock 02/01/2019
201905002 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2019
201905002 1362.00-00 Election by Small Business Corporation 02/01/2019
201905002 1362.01-00 Eligible v. Ineligible 02/01/2019
201905002 1362.01-01 Shareholder Consent 02/01/2019
201905002 1362.04-00 Inadvertent Terminations 02/01/2019
201905001 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201905001 9100.04-00 Section 168; MACRS 02/01/2019
201905001 168.00-00 Modified Accelerated Cost Recovery System 02/01/2019
201905000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201901008 4945.04-04 Grants to Individuals 02/01/2019
201901007 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901007 9100.22-00 Other 02/01/2019
201901006 9100.22-00 Other 02/01/2019
201901006 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901005 408.06-00 Distributions 02/01/2019
201901004 168.00-00 Modified Accelerated Cost Recovery System 02/01/2019
201901004 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201901004 9100.04-00 Section 168; MACRS 02/01/2019
201901003 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/01/2019
201901003 1041.01-00 Transfers Incident to Divorce 02/01/2019
201901002 561.03-00 Personal Holding Companies 02/01/2019
201901002 561.07-00 Dividends-Paid Deduction 02/01/2019
201901002 565.00-00 Consent Dividends 02/01/2019
201901002 542.03-00 Consolidated Returns 02/01/2019
201901001 856.01-00 Income Requirements 02/01/2019
201901001 856.04-00 Rents From Real Property 02/01/2019
201901000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201852022 4945.04-04 Grants to Individuals 02/01/2019
201852021 4945.04-04 Grants to Individuals 02/01/2019
201852020 501.03-30 Organizational and Operational Tests 02/01/2019
201852020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/01/2019
201852019 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/01/2019
201852018 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852017 614.04-00 Aggregating Non-Operating Mineral Interests 02/01/2019
201852016 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852015 355.01-00 Spin-Off 02/01/2019
201852015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 02/01/2019
201852015 361.02-02 Certain Transfers to Creditors 02/01/2019
201852015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/01/2019
201852014 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019
201852014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852013 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852012 4942.03-02 Distributable Amount 02/01/2019
201852012 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852012 4942.03-05 Qualifying Distribution 02/01/2019
201852011 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2019
201852011 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852011 1361.00-00 Definitions 02/01/2019
201852010 7701.00-00 Definitions 02/01/2019
201852010 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852009 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019
201852008 2642.00-00 Inclusion Ratio 02/01/2019
201852008 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852008 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852007 2642.00-00 Inclusion Ratio 02/01/2019
201852007 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852007 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852006 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852006 2642.00-00 Inclusion Ratio 02/01/2019
201852006 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852005 2642.00-00 Inclusion Ratio 02/01/2019
201852005 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852005 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852004 1362.01-03 Late Elections 02/01/2019
201852004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852003 1362.04-00 Inadvertent Terminations 02/01/2019
201852002 1362.01-00 Eligible v. Ineligible 02/01/2019
201852001 1362.02-02 Ceases to be Small Business Corporation 02/01/2019
201852001 1362.04-00 Inadvertent Terminations 02/01/2019
201852001 1361.03-03 Electing Small Business Trusts 02/01/2019
201852000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201904022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/25/2019
201904021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/25/2019
201904020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/25/2019
201904019 4942.03-07 Set-Asides 01/25/2019
201904017 4942.03-07 Set-Asides 01/25/2019
201904016 501.03-05 Corporations 01/25/2019
201904016 501.03-05 Corporations 01/25/2019
201904016 501.03-30 Organizational and Operational Tests 01/25/2019
201904016 501.29-00 Dedication of Assets to an Exempt Organization 01/25/2019
201904015 501.03-30 Organizational and Operational Tests 01/25/2019
201904015 501.33-00 Private v. Public Interest Served 01/25/2019
201904015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/25/2019
201904014 1502.21-00 Consolidated Net Operating Loss Deduction 01/25/2019
201904014 9100.22-00 Other 01/25/2019
201904013 9100.00-00 Extension of Time for Making Certain Elections 01/25/2019
201904013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904012 9100.00-00 Extension of Time for Making Certain Elections 01/25/2019
201904012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/25/2019
201904009 9100.22-00 Other 01/25/2019

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