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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201802009 9100.20-00 Section 1502; Election to File Consolidated Return 01/12/2018
201802008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/12/2018
201802008 9100.22-00 Other 01/12/2018
201802007 355.01-00 Spin-Off 01/12/2018
201802007 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/12/2018
201802007 361.02-02 Certain Transfers to Creditors 01/12/2018
201802007 332.00-00 Complete Liquidation of Subsidiaries 01/12/2018
201802006 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802006 856.07-00 Treatment of Wholly Owned Subsidiaries 01/12/2018
201802005 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/12/2018
201802005 7701.00-00 Definitions 01/12/2018
201802004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018
201802003 45C.00-00 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 01/12/2018
201802002 2642.00-00 Inclusion Ratio 01/12/2018
201802002 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802001 2642.00-00 Inclusion Ratio 01/12/2018
201802001 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802000 6110.00-00 Index for Public Inspection of Written Determination 01/12/2018
201801015 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/05/2018
201801014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/05/2018
201801014 501.36-00 Business Activities 01/05/2018
201801013 501.35-00 "Exclusively" Test 01/05/2018
201801013 501.33-00 Private v. Public Interest Served 01/05/2018
201801012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/05/2018
201801012 355.01-00 Spin-Off 01/05/2018
201801012 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/05/2018
201801011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801011 663.04-00 65-Day Rule 01/05/2018
201801010 7701.00-00 Definitions 01/05/2018
201801010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801009 9100.22-00 Other 01/05/2018
201801009 337.03-00 Sale or Exchange 01/05/2018
201801008 1362.01-00 Eligible v. Ineligible 01/05/2018
201801008 1362.02-00 Termination of Election 01/05/2018
201801008 1362.02-02 Ceases to be Small Business Corporation 01/05/2018
201801008 1362.04-00 Inadvertent Terminations 01/05/2018
201801008 1362.01-02 Election After Termination 01/05/2018
201801008 1362.00-00 Election by Small Business Corporation 01/05/2018
201801007 1362.01-00 Eligible v. Ineligible 01/05/2018
201801006 9100.22-00 Other 01/05/2018
201801006 337.03-00 Sale or Exchange 01/05/2018
201801005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/05/2018
201801004 1362.00-00 Election by Small Business Corporation 01/05/2018
201801004 1362.01-01 Shareholder Consent 01/05/2018
201801003 9100.00-00 Extension of Time for Making Certain Elections 01/05/2018
201801003 7701.00-00 Definitions 01/05/2018
201801002 9100.11-00 Section 472; LIFO Election 01/05/2018
201801001 2642.00-00 Inclusion Ratio 01/05/2018
201801001 9100.00-00 Extension of Time for Making Certain Elections 01/05/2018
201801000 6110.00-00 Index for Public Inspection of Written Determination 01/05/2018
201752017 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/29/2017
201752016 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/29/2017
201752015 501.19-00 Organization of Past or Present Armed Forces Members 12/29/2017
201752014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752008 162.36-09 Compensation Limitation for Certain Health Insurance Providers 12/29/2017
201752007 1502.21-00 Consolidated Net Operating Loss Deduction 12/29/2017
201752007 9100.22-00 Other 12/29/2017
201752006 1362.04-00 Inadvertent Terminations 12/29/2017
201752005 7701.00-00 Definitions 12/29/2017
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
201752004 7701.00-00 Definitions 12/29/2017
201752003 9100.00-00 Extension of Time for Making Certain Elections 12/29/2017
201752003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752002 167.22-01 Normalization Rules 12/29/2017
201752001 884.00-00 Branch Tax 12/29/2017
201752000 6110.00-00 Index for Public Inspection of Written Determination 12/29/2017
201751024 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/22/2017
201751023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/22/2017
201751023 501.06-01 Performance of Particular Services for Members 12/22/2017
201751022 501.07-00 Social Clubs 12/22/2017
201751021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751016 501.32-01 Distribution of Assets to Private Individuals 12/22/2017
201751016 501.33-00 Private v. Public Interest Served 12/22/2017
201751015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751014 482.02-00 Control 12/22/2017
201751014 482.09-00 Services 12/22/2017
201751013 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751013 856.07-00 Treatment of Wholly Owned Subsidiaries 12/22/2017
201751012 1502.75-00 Filing Requirements 12/22/2017
201751012 9100.20-00 Section 1502; Election to File Consolidated Return 12/22/2017
201751011 856.01-00 Income Requirements 12/22/2017
201751010 9100.20-00 Section 1502; Election to File Consolidated Return 12/22/2017
201751010 992.02-00 Election 12/22/2017
201751009 9100.22-00 Other 12/22/2017
201751009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/22/2017
201751008 7701.00-00 Definitions 12/22/2017
201751008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2017
201751007 1362.02-02 Ceases to be Small Business Corporation 12/22/2017
201751007 1362.04-00 Inadvertent Terminations 12/22/2017

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