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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202005015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2020
202005014 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2020
202005014 754.02-00 Timeliness of Election 01/31/2020
202005013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/31/2020
202005013 9100.22-00 Other 01/31/2020
202005012 1362.04-00 Inadvertent Terminations 01/31/2020
202005011 7704.03-00 Qualifying Income 01/31/2020
202005011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/31/2020
202005010 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005009 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005009 7701.00-00 Definitions 01/31/2020
202005008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005008 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005008 7701.00-00 Definitions 01/31/2020
202005007 7701.00-00 Definitions 01/31/2020
202005007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005007 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005006 7701.00-00 Definitions 01/31/2020
202005006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005006 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005005 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005005 7701.00-00 Definitions 01/31/2020
202005004 1375.00-00 Tax Imposed On Certain Passive Investment Income 01/31/2020
202005004 1362.04-00 Inadvertent Terminations 01/31/2020
202005004 1362.02-03 Passive Investment Income 01/31/2020
202005004 1362.02-00 Termination of Election 01/31/2020
202005004 1362.00-00 Election by Small Business Corporation 01/31/2020
202005003 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005003 2642.00-00 Inclusion Ratio 01/31/2020
202005002 1362.01-00 Eligible v. Ineligible 01/31/2020
202005001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/31/2020
202005001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/31/2020
202005000 6110.00-00 Index for Public Inspection of Written Determination 01/31/2020
202004022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/24/2020
202004021 4945.04-04 Grants to Individuals 01/24/2020
202004020 4945.04-04 Grants to Individuals 01/24/2020
202004019 4945.04-04 Grants to Individuals 01/24/2020
202004018 4945.04-04 Grants to Individuals 01/24/2020
202004017 4945.04-04 Grants to Individuals 01/24/2020
202004016 4945.04-04 Grants to Individuals 01/24/2020
202004015 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/24/2020
202004015 501.03-30 Organizational and Operational Tests 01/24/2020
202004014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/24/2020
202004012 501.36-01 Section 501(c)(3) Organizations 01/24/2020
202004012 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/24/2020
202004011 501.03-30 Organizational and Operational Tests 01/24/2020
202004011 501.36-01 Section 501(c)(3) Organizations 01/24/2020
202004010 165.00-00 Deductions For Losses 01/24/2020
202004010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/24/2020
202004009 6045.00-00 Returns of Brokers 01/24/2020
202004008 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004007 7701.00-00 Definitions 01/24/2020
202004007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
202004007 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004006 7701.00-00 Definitions 01/24/2020
202004006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
202004006 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004005 7701.00-00 Definitions 01/24/2020
202004005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
202004005 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004004 1361.03-02 Qualified Subchapter S Trusts 01/24/2020
202004004 1362.04-00 Inadvertent Terminations 01/24/2020
202004003 1361.03-02 Qualified Subchapter S Trusts 01/24/2020
202004003 1362.04-00 Inadvertent Terminations 01/24/2020
202004002 1361.03-02 Qualified Subchapter S Trusts 01/24/2020
202004002 1362.04-00 Inadvertent Terminations 01/24/2020
202004001 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/24/2020
202004001 1362.01-03 Late Elections 01/24/2020
202004000 6110.00-00 Index for Public Inspection of Written Determination 01/24/2020
202003007 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 01/17/2020
202003006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/17/2020
202003005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/17/2020
202003004 162.21-05 Kickbacks, Rebates, etc. 01/17/2020
202003003 7701.03-06 Liquidating Trusts 01/17/2020
202003003 7701.00-00 Definitions 01/17/2020
202003003 7701.03-00 Association v. Trust 01/17/2020
202003002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/17/2020
202003002 9100.22-00 Other 01/17/2020
202003001 1362.00-00 Election by Small Business Corporation 01/17/2020
202003001 1362.04-00 Inadvertent Terminations 01/17/2020
202003000 6110.00-00 Index for Public Inspection of Written Determination 01/17/2020
202002020 4945.04-04 Grants to Individuals 01/10/2020
202002019 4945.04-04 Grants to Individuals 01/10/2020
202002018 4945.04-04 Grants to Individuals 01/10/2020
202002017 4945.04-0 Grants to Individuals 01/10/2020
202002015 6231.07-00 Tax Matters Partner 01/10/2020
202002014 165.07-00 Disaster Losses 01/10/2020
202002013 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 01/10/2020
202002012 856.00-00 Definition of Real Estate Investment Trust 01/10/2020
202002012 856.04-00 Rents From Real Property 01/10/2020
202002012 856.02-00 Investment Requirements 01/10/2020
202002011 170.00-00 Charitable, Etc. Contributions and Gifts 01/10/2020
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 856.04-00 Rents From Real Property 01/10/2020
202002009 856.02-00 Investment Requirements 01/10/2020
202002008 263.14-00 Allocation Between Capital Expenditure and Expense 01/10/2020
202002008 9100.00-00 Extension of Time for Making Certain Elections 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
202002007 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020
202002006 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002006 9100.22-00 Other 01/10/2020
202002005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/10/2020
202002005 9100.22-00 Other 01/10/2020
202002005 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 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 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002003 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002002 7701.00-00 Definitions 01/10/2020
202002002 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
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
202002001 2010.04-00 Portability Election under § 2010(c)(5)(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 1033.02-00 Definition of Involuntary Conversion Events 01/03/2020
202001016 1033.01-00 General Rule 01/03/2020
202001015 642.03-00 Charitable Deduction 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
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 642.03-00 Charitable Deduction 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
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 856.00-00 Definition of Real Estate Investment Trust 01/03/2020
202001011 9100.00-00 Extension of Time for Making Certain Elections 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 2642.00-00 Inclusion Ratio 01/03/2020
202001003 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001003 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/03/2020
202001002 2632.00-00 Special Rules for Allocation of GST Exemption 01/03/2020
202001002 2642.00-00 Inclusion Ratio 01/03/2020
202001002 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 01/03/2020
202001002 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020
202001001 1362.01-00 Eligible v. Ineligible 01/03/2020
202001001 1362.04-00 Inadvertent Terminations 01/03/2020
202001001 1362.01-01 Shareholder Consent 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 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/27/2019
201952008 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952008 7701.00-00 Definitions 12/27/2019
201952007 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 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 856.07-00 Treatment of Wholly Owned Subsidiaries 12/27/2019
201952003 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952002 7701.00-00 Definitions 12/27/2019
201952001 1361.00-00 Definitions 12/27/2019
201952001 9100.00-00 Extension of Time for Making Certain Elections 12/27/2019
201952001 1361.05-00 Qualified Subchapter S Subsidiary 12/27/2019
201952000 6110.00-00 Index for Public Inspection of Written Determination 12/27/2019
201951015 501.35-00 "Exclusively" Test 12/20/2019
201951015 501.33-00 Private v. Public Interest Served 12/20/2019
201951015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/20/2019
201951014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/20/2019
201951014 501.04-07 Homeowners Association 12/20/2019
201951013 501.04-03 Political Activities Organizations 12/20/2019
201951012 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 12/20/2019
201951012 501.07-00 Social Clubs 12/20/2019
201951012 501.03-30 Organizational and Operational Tests 12/20/2019
201951012 501.03-09 Fraternal Beneficiary Societies; Secret Societies (See Also 0501.08-00) 12/20/2019
201951011 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 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

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