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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201742014 468A.04-02 Revised Schedules 10/20/2017
201742013 856.01-00 Income Requirements 10/20/2017
201742012 856.01-00 Income Requirements 10/20/2017
201742011 856.01-00 Income Requirements 10/20/2017
201742010 856.01-00 Income Requirements 10/20/2017
201742009 856.01-00 Income Requirements 10/20/2017
201742008 856.01-00 Income Requirements 10/20/2017
201742007 860D.00-00 REMIC Defined 10/20/2017
201742006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/20/2017
201742006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/20/2017
201742006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/20/2017
201742006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/20/2017
201742005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742005 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017
201742004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742004 7701.00-00 Definitions 10/20/2017
201742003 1362.04-00 Inadvertent Terminations 10/20/2017
201742002 115.00-00 Income of States, Municipalities, etc. 10/20/2017
201742001 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017
201742001 754.02-00 Timeliness of Election 10/20/2017
201742000 6110.00-00 Index for Public Inspection of Written Determination 10/20/2017
201741020 501.03-08 Educational Organizations 10/13/2017
201741019 514.00-00 Unrelated Debt-Financed Income 10/13/2017
201741019 513.01-00 Trusts 10/13/2017
201741019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/13/2017
201741019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/13/2017
201741019 511.01-00 Organizations Subject to Tax 10/13/2017
201741018 704.02-00 Partner's Interest in Partnership 10/13/2017
201741017 42.00-00 Low-Income Housing Credit 10/13/2017
201741017 9100.01-00 Section 42; Low-Income Housing Credit 10/13/2017
201741017 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741016 7701.00-00 Definitions 10/13/2017
201741016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741015 7701.00-00 Definitions 10/13/2017
201741014 1362.00-00 Election by Small Business Corporation 10/13/2017
201741014 1362.04-00 Inadvertent Terminations 10/13/2017
201741013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 10/13/2017
201741013 4982.06-00 Election to Use Taxable Year 10/13/2017
201741013 4982.05-00 Definitions and Special Rules 10/13/2017
201741012 301.03-00 Year in Which Received 10/13/2017
201741012 451.14-05 Dividend 10/13/2017
201741012 451.14-00 Constructive Receipt 10/13/2017
201741012 301.03-01 Constructive Receipt 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 103.02-00 State and Local 10/13/2017
201741010 103.02-01 Political Subdivisions 10/13/2017
201741009 1362.00-00 Election by Small Business Corporation 10/13/2017
201741009 1362.04-00 Inadvertent Terminations 10/13/2017
201741009 1362.01-01 Shareholder Consent 10/13/2017
201741009 1362.01-00 Eligible v. Ineligible 10/13/2017
201741008 1362.00-00 Election by Small Business Corporation 10/13/2017
201741008 1362.04-00 Inadvertent Terminations 10/13/2017
201741008 1362.01-01 Shareholder Consent 10/13/2017
201741008 1362.01-00 Eligible v. Ineligible 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 9100.20-00 Section 1502; Election to File Consolidated Return 10/13/2017
201741006 1502.75-00 Filing Requirements 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 856.01-00 Income Requirements 10/13/2017
201741002 856.04-00 Rents From Real Property 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 501.03-30 Organizational and Operational Tests 10/06/2017
201740023 501.33-00 Private v. Public Interest Served 10/06/2017
201740023 501.32-01 Distribution of Assets to Private Individuals 10/06/2017
201740023 501.32-00 Income Inures v. does Not Inure to Private Individual 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 856.02-00 Investment Requirements 10/06/2017
201740017 856.00-00 Definition of Real Estate Investment Trust 10/06/2017
201740017 856.04-00 Rents From Real Property 10/06/2017
201740016 9100.10-00 Section 446 10/06/2017
201740015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 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 355.01-00 Spin-Off 10/06/2017
201740014 9100.22-00 Other 10/06/2017
201740014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/06/2017
201740013 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740013 1361.05-00 Qualified Subchapter S Subsidiary 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 1361.05-00 Qualified Subchapter S Subsidiary 10/06/2017
201740007 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740006 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740006 1361.05-00 Qualified Subchapter S Subsidiary 10/06/2017

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