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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201944009 9100.22-00 Other 11/01/2019
201944008 2642.00-00 Inclusion Ratio 11/01/2019
201944008 9100.00-00 Extension of Time for Making Certain Elections 11/01/2019
201944008 2632.00-00 Special Rules for Allocation of GST Exemption 11/01/2019
201944007 7701.02-00 Partnerships v. Associations 11/01/2019
201944006 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 11/01/2019
201944006 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/01/2019
201944005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/01/2019
201944005 7701.00-00 Definitions 11/01/2019
201944004 1362.01-03 Late Elections 11/01/2019
201944004 1362.00-00 Election by Small Business Corporation 11/01/2019
201944003 408.03-00 Rollover Contributions 11/01/2019
201944002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/01/2019
201944002 355.01-00 Spin-Off 11/01/2019
201944002 368.00-00 Definitions Relating to Corporate Reorganizations 11/01/2019
201944002 368.04-00 Assets for Control of Transferee (Type "D") 11/01/2019
201944001 9100.04-00 Section 168; MACRS 11/01/2019
201944000 6110.00-00 Index for Public Inspection of Written Determination 11/01/2019
201943013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/01/2019
201943029 4945.04-04 Grants to Individuals 10/25/2019
201943028 4945.04-04 Grants to Individuals 10/25/2019
201943027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943026 501.07-00 Social Clubs 10/25/2019
201943025 501.07-05 Business with Nonmembers 10/25/2019
201943025 501.07-06 Payment of Benefits to Members 10/25/2019
201943024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2019
201943021 168.29-01 Outside the United States 10/25/2019
201943020 408.00-00 Individual Retirement Accounts 10/25/2019
201943020 408.05-01 Benefit Distributions 10/25/2019
201943019 1362.01-03 Late Elections 10/25/2019
201943019 1362.00-00 Election by Small Business Corporation 10/25/2019
201943018 1362.04-00 Inadvertent Terminations 10/25/2019
201943017 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019
201943017 754.02-00 Timeliness of Election 10/25/2019
201943017 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019
201943016 9100.22-00 Other 10/25/2019
201943016 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/25/2019
201943015 1361.00-00 Definitions 10/25/2019
201943015 1361.03-00 Certain Trusts Permitted as Shareholders 10/25/2019
201943015 1361.03-03 Electing Small Business Trusts 10/25/2019
201943015 1361.05-00 Qualified Subchapter S Subsidiary 10/25/2019
201943015 1362.02-00 Termination of Election 10/25/2019
201943015 1362.02-02 Ceases to be Small Business Corporation 10/25/2019
201943015 1362.04-00 Inadvertent Terminations 10/25/2019
201943015 1362.00-00 Election by Small Business Corporation 10/25/2019
201943014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019
201943014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019
201943013 9100.22-00 Other 10/25/2019
201943013 992.02-00 Election 10/25/2019
201943012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019
201943012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019
201943011 355.01-00 Spin-Off 10/25/2019
201943010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/25/2019
201943010 2056.07-00 Qualified Terminable Interest Property 10/25/2019
201943010 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/25/2019
201943008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019
201943008 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943007 2652.01-02 Special Election for QTIP 10/25/2019
201943007 2654.00-00 Special Rules 10/25/2019
201943007 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943007 2056.07-00 Qualified Terminable Interest Property 10/25/2019
201943006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019
201943006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019
201943005 7701.02-00 Partnerships v. Associations 10/25/2019
201943004 453.00-00 Installment Method (Available v. Not Available) 10/25/2019
201943004 453.08-00 Revocation of Elections 10/25/2019
201943003 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019
201943003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/25/2019
201943003 7701.00-00 Definitions 10/25/2019
201943002 1362.01-03 Late Elections 10/25/2019
201943002 1362.00-00 Election by Small Business Corporation 10/25/2019
201943001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 10/25/2019
201943000 6110.00-00 Index for Public Inspection of Written Determination 10/25/2019
201942015 4945-04-04 Grants to Individuals 10/18/2019
201942014 4945.04-04 Grants to Individuals 10/18/2019
201942013 4945.04-04 Grants to Individuals 10/18/2019
201942012 4945.04-04 Grants to Individuals 10/18/2019
201942011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/18/2019
201942011 501.03-05 Corporations 10/18/2019
201942011 501.03-30 Organizational and Operational Tests 10/18/2019
201942011 501.29-00 Dedication of Assets to an Exempt Organization 10/18/2019
201942010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/18/2019
201942010 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942009 7701.03-06 Liquidating Trusts 10/18/2019
201942008 2652.01-02 Special Election for QTIP 10/18/2019
201942008 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942008 2056.07-00 Qualified Terminable Interest Property 10/18/2019
201942007 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/18/2019
201942007 7701.00-00 Definitions 10/18/2019
201942006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 10/18/2019
201942006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019
201942005 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942005 9100.22-00 Other 10/18/2019
201942005 382.02-05 Closing of the Books 10/18/2019
201942004 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/18/2019
201942004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/18/2019
201942004 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942004 9100.22-00 Other 10/18/2019
201942003 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019
201942002 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942001 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942001 2642.00-00 Inclusion Ratio 10/18/2019
201942000 6110.00-00 Index for Public Inspection of Written Determination 10/18/2019
201941031 4945.04-04 Grants to Individuals 10/11/2019
201941030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/11/2019
201941030 501.03-05 Corporations 10/11/2019
201941030 501.03-30 Organizational and Operational Tests 10/11/2019
201941030 501.29-00 Dedication of Assets to an Exempt Organization 10/11/2019
201941029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/11/2019
201941029 501.33-00 Private v. Public Interest Served 10/11/2019
201941028 501.04-06 Community 10/11/2019
201941028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 10/11/2019
201941027 501.33-00 Private v. Public Interest Served 10/11/2019
201941027 501.35-00 "Exclusively" Test 10/11/2019
201941026 501.07-00 Social Clubs 10/11/2019
201941026 501.07-06 Payment of Benefits to Members 10/11/2019
201941025 501.06-01 Performance of Particular Services for Members 10/11/2019
201941025 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/11/2019
201941024 9100.00-00 Extension of Time for Making Certain Elections 10/11/2019
201941023 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941023 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941023 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941022 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941022 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941022 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941021 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941021 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941020 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941019 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941018 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941017 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941016 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941016 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941015 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941014 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941013 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941012 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941011 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941010 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941009 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941008 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941007 1362.04-00 Inadvertent Terminations 10/11/2019
201941006 1362.04-00 Inadvertent Terminations 10/11/2019
201941005 1362.04-00 Inadvertent Terminations 10/11/2019
201941004 1362.04-00 Inadvertent Terminations 10/11/2019
201941003 1362.04-00 Inadvertent Terminations 10/11/2019
201941002 7701.00-00 Definitions 10/11/2019
201941002 9100.00-00 Extension of Time for Making Certain Elections 10/11/2019
201941002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2019
201941001 9100.22-00 Other 10/11/2019
201941001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/11/2019
201941000 6110.00-00 Index for Public Inspection of Written Determination 10/11/2019

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