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
201741012 451.14-05 Dividend 10/13/2017
201741012 301.03-00 Year in Which Received 10/13/2017
201741011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/13/2017
201741011 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741010 103.02-01 Political Subdivisions 10/13/2017
201741010 103.02-00 State and Local 10/13/2017
201741009 1362.00-00 Election by Small Business Corporation 10/13/2017
201741009 1362.01-00 Eligible v. Ineligible 10/13/2017
201741009 1362.01-01 Shareholder Consent 10/13/2017
201741009 1362.04-00 Inadvertent Terminations 10/13/2017
201741008 1362.01-00 Eligible v. Ineligible 10/13/2017
201741008 1362.01-01 Shareholder Consent 10/13/2017
201741008 1362.04-00 Inadvertent Terminations 10/13/2017
201741008 1362.00-00 Election by Small Business Corporation 10/13/2017
201741007 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741007 9100.04-00 Section 168; MACRS 10/13/2017
201741007 168.00-00 Modified Accelerated Cost Recovery System 10/13/2017
201741006 1502.75-00 Filing Requirements 10/13/2017
201741006 9100.20-00 Section 1502; Election to File Consolidated Return 10/13/2017
201741005 167.22-01 Normalization Rules 10/13/2017
201741004 167.22-01 Normalization Rules 10/13/2017
201741003 7701.00-00 Definitions 10/13/2017
201741003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741002 856.04-00 Rents From Real Property 10/13/2017
201741002 856.01-00 Income Requirements 10/13/2017
201741001 7704.03-00 Qualifying Income 10/13/2017
201741000 6110.00-00 Index for Public Inspection of Written Determination 10/13/2017
201740023 501.32-00 Income Inures v. does Not Inure to Private Individual 10/06/2017
201740023 501.32-01 Distribution of Assets to Private Individuals 10/06/2017
201740023 501.33-00 Private v. Public Interest Served 10/06/2017
201740023 501.03-30 Organizational and Operational Tests 10/06/2017
201740022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2017
201740021 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 10/06/2017
201740020 7436.00-00 Proceedings for Determination of Employment Status 10/06/2017
201740019 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740018 45C.04-02 Expenses in Base Period Research Expenses 10/06/2017
201740017 856.00-00 Definition of Real Estate Investment Trust 10/06/2017
201740017 856.02-00 Investment Requirements 10/06/2017
201740017 856.04-00 Rents From Real Property 10/06/2017
201740016 9100.10-00 Section 446 10/06/2017
201740015 355.01-00 Spin-Off 10/06/2017
201740015 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 10/06/2017
201740015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/06/2017
201740014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/06/2017
201740014 9100.22-00 Other 10/06/2017
201740013 1361.05-00 Qualified Subchapter S Subsidiary 10/06/2017
201740013 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740012 468A.04-02 Revised Schedules 10/06/2017
201740011 7701.00-00 Definitions 10/06/2017
201740011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2017
201740010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2017
201740010 7701.00-00 Definitions 10/06/2017
201740009 468A.04-02 Revised Schedules 10/06/2017
201740008 468A.04-02 Revised Schedules 10/06/2017
201740007 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740007 1361.05-00 Qualified Subchapter S Subsidiary 10/06/2017
201740006 1361.00-00 Definitions 10/06/2017
201740006 1361.05-00 Qualified Subchapter S Subsidiary 10/06/2017
201740006 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740005 9100.10-00 Section 446 10/06/2017
201740004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2017
201740003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/06/2017
201740003 9100.22-00 Other 10/06/2017
201740002 512.01-01 Rents and Royalties 10/06/2017
201740002 514.01-00 Rent and Deductions 10/06/2017
201740002 514.06-00 Definitions--Debt-Financed Property 10/06/2017
201740002 514.07-00 Acquisition Indebtedness 10/06/2017
201740001 1362.04-00 Inadvertent Terminations 10/06/2017
201740000 6110.00-00 Index for Public Inspection of Written Determination 10/06/2017
201739017 408.03-00 Rollover Contributions 09/29/2017
201739016 501.03-30 Organizational and Operational Tests 09/29/2017
201739015 6402.01-00 Credit of Overpayment Against Any Tax Liability 09/29/2017
201739015 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 09/29/2017
201739014 6511.05-00 Amended or Supplemental Claims 09/29/2017
201739013 6407.00-00 Date of Allowance of Refund or Credit 09/29/2017
201739013 6511.01-00 Limitation of Amount 09/29/2017
201739013 7422.00-00 Civil Actions for Refund 09/29/2017
201739012 7811.01-00 Authority to Issue 09/29/2017
201739011 7701.20-00 Indian Tribal Government 09/29/2017
201739010 414.08-00 Church Plan 09/29/2017
201739009 954.02-00 Foreign Personal Holding Company Income 09/29/2017
201739008 1502.36-00 Unified Loss Rules 09/29/2017
201739008 9100.22-00 Other 09/29/2017
201739007 1362.04-00 Inadvertent Terminations 09/29/2017
201739006 1295.02-02 Retroactive Elections 09/29/2017
201739005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/29/2017
201739005 9100.22-00 Other 09/29/2017
201739004 301.00-00 Distributions of Property 09/29/2017
201739004 671.02-00 Persons Treated as Grantors 09/29/2017
201739004 7701.03-00 Association v. Trust 09/29/2017
201739003 9100.00-00 Extension of Time for Making Certain Elections 09/29/2017
201739002 141.00-00 Private Activity Bond; Qualified Bond 09/29/2017
201739001 167.22-01 Normalization Rules 09/29/2017
201739000 6110.00-00 Index for Public Inspection of Written Determination 09/29/2017
201738014 4942.03-07 Set-Asides 09/22/2017
201738013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2017
201738012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2017
201738012 501.03-30 Organizational and Operational Tests 09/22/2017
201738011 1362.02-03 Passive Investment Income 09/22/2017
201738011 1362.02-00 Termination of Election 09/22/2017

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