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
201901001 856.04-00 Rents From Real Property 02/01/2019
201901001 856.01-00 Income Requirements 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 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/01/2019
201852020 501.03-30 Organizational and Operational Tests 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 4942.03-05 Qualifying Distribution 02/01/2019
201852012 9100.00-00 Extension of Time for Making Certain Elections 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 2632.00-00 Special Rules for Allocation of GST Exemption 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
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 1361.03-03 Electing Small Business Trusts 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
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 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 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
201904014 9100.22-00 Other 01/25/2019
201904014 1502.21-00 Consolidated Net Operating Loss Deduction 01/25/2019
201904013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 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
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
201904009 992.02-00 Election 01/25/2019
201904008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/25/2019
201904007 9100.02-00 Section 59(e) 01/25/2019
201904007 9100.04-00 Section 168; MACRS 01/25/2019
201904006 9100.00-00 Extension of Time for Making Certain Elections 01/25/2019
201904005 856.00-00 Definition of Real Estate Investment Trust 01/25/2019
201904004 61.00-00 Gross Income v. Not Gross Income 01/25/2019
201904003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2019
201904002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/25/2019
201904001 1362.00-00 Election by Small Business Corporation 01/25/2019
201904000 6110.00-00 Index for Public Inspection of Written Determination 01/25/2019
201904018 4945.04-04 Grants to Individuals 01/21/2019
201903023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903017 119.00-00 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 01/18/2019
201903017 132.04-00 De Minimis Fringe 01/18/2019
201903017 132.04-02 Certain Eating Facilities 01/18/2019
201903016 9100.22-00 Other 01/18/2019
201903016 1502.21-00 Consolidated Net Operating Loss Deduction 01/18/2019
201903015 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 01/18/2019
201903014 2056.07-00 Qualified Terminable Interest Property 01/18/2019
201903014 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903013 2642.00-00 Inclusion Ratio 01/18/2019
201903013 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903012 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903012 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/18/2019
201903011 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903010 7701.00-00 Definitions 01/18/2019
201903010 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903009 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903009 7701.00-00 Definitions 01/18/2019
201903008 7701.00-00 Definitions 01/18/2019
201903008 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903007 1362.04-00 Inadvertent Terminations 01/18/2019
201903006 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903006 2642.00-00 Inclusion Ratio 01/18/2019
201903006 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903005 2642.00-00 Inclusion Ratio 01/18/2019
201903005 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903005 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903004 2642.00-00 Inclusion Ratio 01/18/2019
201903004 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903004 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903003 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903003 2642.00-00 Inclusion Ratio 01/18/2019
201903003 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903002 2642.00-00 Inclusion Ratio 01/18/2019
201903002 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903002 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903001 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903001 2642.00-00 Inclusion Ratio 01/18/2019
201903001 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903000 6110.00-00 Index for Public Inspection of Written Determination 01/18/2019
201902034 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/11/2019
201902033 4945.04-04 Grants to Individuals 01/11/2019
201902032 501.03-08 Educational Organizations 01/11/2019
201902031 7803.00-00 Other Personnel 01/11/2019
201902030 985.00-00 Functional Currency 01/11/2019
201902030 987.00-00 Branch Transactions 01/11/2019
201902030 988.00-00 Treatment of Certain Foreign Currency Transactions 01/11/2019
201902030 989.01-00 Definition of Qualified Business Unit 01/11/2019
201902029 9100.20-00 Section 1502; Election to File Consolidated Return 01/11/2019
201902029 1502.75-00 Filing Requirements 01/11/2019
201902028 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/11/2019
201902028 9100.22-00 Other 01/11/2019
201902027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/11/2019
201902027 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/11/2019
201902026 7701.00-00 Definitions 01/11/2019
201902026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/11/2019
201902026 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902025 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902025 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2019
201902025 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/11/2019
201902024 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902024 108.01-04 Qualified Real Property Business Indebtedness Exclusion 01/11/2019
201902023 401.06-00 Required Distributions 01/11/2019
201902022 382.11-00 Definitions and Special Rules 01/11/2019
201902022 382.11-09 5-Percent Shareholder 01/11/2019
201902022 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 01/11/2019
201902021 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902021 1362.01-00 Eligible v. Ineligible 01/11/2019
201902020 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902020 1362.01-00 Eligible v. Ineligible 01/11/2019
201902019 1362.01-00 Eligible v. Ineligible 01/11/2019
201902019 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902018 1362.01-00 Eligible v. Ineligible 01/11/2019
201902018 9100.00-00 Extension of Time for Making Certain Elections 01/11/2019
201902017 1362.01-00 Eligible v. Ineligible 01/11/2019
201902016 1362.01-00 Eligible v. Ineligible 01/11/2019
201902015 1362.01-00 Eligible v. Ineligible 01/11/2019
201902014 1362.01-00 Eligible v. Ineligible 01/11/2019
201902013 1362.01-00 Eligible v. Ineligible 01/11/2019
201902012 1362.01-00 Eligible v. Ineligible 01/11/2019
201902011 1362.01-00 Eligible v. Ineligible 01/11/2019
201902010 1362.01-00 Eligible v. Ineligible 01/11/2019
201902009 1362.01-00 Eligible v. Ineligible 01/11/2019
201902008 1362.01-00 Eligible v. Ineligible 01/11/2019
201902007 1362.01-00 Eligible v. Ineligible 01/11/2019
201902006 1362.01-00 Eligible v. Ineligible 01/11/2019
201902005 1362.01-00 Eligible v. Ineligible 01/11/2019
201902004 1362.01-00 Eligible v. Ineligible 01/11/2019
201902003 1362.01-00 Eligible v. Ineligible 01/11/2019
201902002 1362.01-00 Eligible v. Ineligible 01/11/2019
201902001 1362.01-00 Eligible v. Ineligible 01/11/2019
201902000 6110.00-00 Index for Public Inspection of Written Determination 01/11/2019
201851008 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/21/2018
201851007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2018
201851007 754.02-00 Timeliness of Election 12/21/2018
201851007 9100.00-00 Extension of Time for Making Certain Elections 12/21/2018
201851007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2018
201851006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/21/2018

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