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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201730015 4291.00-00 Cases Where Persons Receiving Payment Must Collect Services and Facilities Tax 07/28/2017
201730014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/28/2017
201730014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/28/2017
201730013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/28/2017
201730013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/28/2017
201730012 1001.02-00 Amount Realized 07/28/2017
201730012 170.01-00 Time of Making Contribution 07/28/2017
201730012 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/28/2017
201730011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/28/2017
201730010 332.01-00 Nonrecognition of Gain or Loss 07/28/2017
201730010 355.09-00 Distributions Within a Consolidated Group 07/28/2017
201730010 355.04-00 Business Purpose 07/28/2017
201730010 355.03-00 Active Business 07/28/2017
201730009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/28/2017
201730009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/28/2017
201730008 1502.75-00 Filing Requirements 07/28/2017
201730008 9100.20-00 Section 1502; Election to File Consolidated Return 07/28/2017
201730007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 07/28/2017
201730006 860D.00-00 REMIC Defined 07/28/2017
201730005 9100.22-00 Other 07/28/2017
201730005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/28/2017
201730004 9100.22-00 Other 07/28/2017
201730004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/28/2017
201730003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/28/2017
201730003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/28/2017
201730002 1362.00-00 Election by Small Business Corporation 07/28/2017
201730002 1362.04-00 Inadvertent Terminations 07/28/2017
201730002 1362.01-00 Eligible v. Ineligible 07/28/2017
201730001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/28/2017
201730001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/28/2017
201730000 6110.00-00 Index for Public Inspection of Written Determination 07/28/2017
201729026 4945.04-04 Grants to Individuals 07/21/2017
201729025 509.02-01 Publicly Supported Organizations 07/21/2017
201729024 4945.04-04 Grants to Individuals 07/21/2017
201729023 501.33-00 Private v. Public Interest Served 07/21/2017
201729023 501.32-00 Income Inures v. does Not Inure to Private Individual 07/21/2017
201729023 501.03-30 Organizational and Operational Tests 07/21/2017
201729022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/21/2017
201729022 501.35-00 "Exclusively" Test 07/21/2017
201729021 501.05-01 Agriculture and Horticulture Organizations 07/21/2017
201729020 704.00-00 Partner's Distributive Share 07/21/2017
201729019 9100.00-00 Extension of Time for Making Certain Elections 07/21/2017
201729018 9100.00-00 Extension of Time for Making Certain Elections 07/21/2017
201729018 2642.00-00 Inclusion Ratio 07/21/2017
201729018 2632.00-00 Special Rules for Allocation of GST Exemption 07/21/2017
201729017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/21/2017
201729017 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/21/2017
201729016 1362.00-00 Election by Small Business Corporation 07/21/2017
201729016 1362.02-02 Ceases to be Small Business Corporation 07/21/2017
201729016 1362.02-00 Termination of Election 07/21/2017
201729016 1362.01-02 Election After Termination 07/21/2017
201729016 1362.01-00 Eligible v. Ineligible 07/21/2017
201729016 1362.04-00 Inadvertent Terminations 07/21/2017
201729015 754.02-00 Timeliness of Election 07/21/2017
201729015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/21/2017
201729014 664.03-02 Charitable Remainder Unitrust 07/21/2017
201729014 513.01-00 Trusts 07/21/2017
201729014 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/21/2017
201729014 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/21/2017
201729014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/21/2017
201729013 513.01-00 Trusts 07/21/2017
201729013 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/21/2017
201729013 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/21/2017
201729013 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/21/2017
201729012 468A.06-03 Disposition of Interest 07/21/2017
201729011 468A.06-03 Disposition of Interest 07/21/2017
201729010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/21/2017
201729010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/21/2017
201729009 671.03-00 Allocation of Income and Deductions 07/21/2017
201729009 2514.02-00 Power Created After October 21, 1942 07/21/2017
201729009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 07/21/2017
201729009 2041.03-00 General Power v. Not a General Power 07/21/2017
201729008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/21/2017
201729008 2010.03-01 Deceased Spousal Unused Exclusion Amount 07/21/2017
201729007 9100.00-00 Extension of Time for Making Certain Elections 07/21/2017
201729007 2642.00-00 Inclusion Ratio 07/21/2017
201729007 2632.00-00 Special Rules for Allocation of GST Exemption 07/21/2017
201729006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/21/2017
201729006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/21/2017
201729005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/21/2017
201729005 2010.03-01 Deceased Spousal Unused Exclusion Amount 07/21/2017
201729004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/21/2017
201729004 2010.03-01 Deceased Spousal Unused Exclusion Amount 07/21/2017
201729003 1295.02-02 Retroactive Elections 07/21/2017
201729002 1362.01-03 Late Elections 07/21/2017
201729001 1.10-00 Unearned Income of Minor Children 07/21/2017
201729001 911.00-00 Citizens or Residents of the United States Living Abroad 07/21/2017
201729000 6110.00-00 Index for Public Inspection of Written Determination 07/21/2017
201728024 4942.03-07 Set-Asides 07/14/2017
201728023 4945.04-04 Grants to Individuals 07/14/2017
201728022 6103.02-00 Definitions 07/14/2017
201728022 6103.02-02 Return Information 07/14/2017
201728021 7704.03-00 Qualifying Income 07/14/2017
201728020 1362.04-00 Inadvertent Terminations 07/14/2017
201728019 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728019 9100.10-01 Accounting Methods 07/14/2017
201728019 9100.10-00 Section 446 07/14/2017
201728018 9100.22-00 Other 07/14/2017
201728017 9100.22-00 Other 07/14/2017

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