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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201701006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/06/2017
201701001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/06/2017
201653014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/30/2016
201653011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/30/2016
201653010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/30/2016
201652016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/23/2016
201652010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/23/2016
201652007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/23/2016
201651007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/16/2016
201651006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/16/2016
201650004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/09/2016
201648003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/25/2016
201647004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/18/2016
201645006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/04/2016
201643007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/21/2016
201642031 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/14/2016
201642008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/14/2016
201642007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/14/2016
201642006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/14/2016
201642005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/14/2016
201641003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/07/2016
201636040 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/02/2016
201634011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/19/2016
201633012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/12/2016
201633011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/12/2016
201633010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/12/2016
201633004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/12/2016
201630010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/22/2016
201626021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/24/2016
201626014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/24/2016
201626008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/24/2016
201625002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/17/2016
201622026 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201621009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/20/2016
201621008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/20/2016
201618009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/29/2016
201618004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/29/2016
201613006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/25/2016
201612008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/18/2016
201612004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/18/2016
201607024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/12/2016
201607019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/12/2016
201606012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/05/2016
201605008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/29/2016
201604013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/22/2016
201603003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/15/2016
201601006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/31/2015
201549022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/04/2015
201548004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/27/2015
201544017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/30/2015
201537012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/11/2015
201536005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/04/2015
201418023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/02/2014
201418014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/02/2014
201414001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/04/2014
201407002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/14/2014
201406004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/07/2014
201223011 9100.34-00 Section 528 Election to be Treated as Homeowner Association 06/08/2012
201214016 9100.34-00 Section 528 Election to be Treated as Homeowner Association 04/06/2012
201210007 9100.34-00 Section 528 Election to be Treated as Homeowner Association 03/09/2012
201131004 9100.34-00 Section 528 Election to be Treated as Homeowner Association 08/05/2011
201126001 9100.34-00 Section 528 Election to be Treated as Homeowner Association 07/01/2011
201117025 9100.34-00 Section 528 Election to be Treated as Homeowner Association 04/29/2011
201117024 9100.34-00 Section 528 Election to be Treated as Homeowner Association 04/29/2011
201725001 9100.33-00 Section 50(d)(5) Passthrough of Investment Credit 06/23/2017
201412005 9100.33-00 Section 50(d)(5) Passthrough of Investment Credit 03/21/2014
201802005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/12/2018
201801011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201752005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201751008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2017
201749010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201746017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201745006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2017
201744012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017
201744001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017
201742005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017

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