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
201719025 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201719024 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719022 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719021 7805.00-00 Rules and Regulations 05/12/2017
201719021 851.02-00 Gross Income Requirement 05/12/2017
201719020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719019 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719019 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/12/2017
201719017 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719017 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719015 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719015 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719014 2032.00-00 Alternate Valuation 05/12/2017
201719014 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719013 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719013 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719012 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719009 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/12/2017
201719008 2601.00-00 Tax On Generation Skipping Transfers 05/12/2017
201719007 754.02-00 Timeliness of Election 05/12/2017
201719007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2017
201719006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/12/2017
201719006 754.02-00 Timeliness of Election 05/12/2017
201719005 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017
201719005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719004 4942.03-05 Qualifying Distribution 05/12/2017
201719004 4941.04-00 Definition of Self-Dealing 05/12/2017
201719003 7701.00-00 Definitions 05/12/2017
201719003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719002 7701.00-00 Definitions 05/12/2017
201719001 1362.01-03 Late Elections 05/12/2017
201719001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/12/2017
201719000 6110.00-00 Index for Public Inspection of Written Determination 05/12/2017
201718042 4945.04-04 Grants to Individuals 05/05/2017
201718041 4945.04-04 Grants to Individuals 05/05/2017
201718040 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/05/2017
201718039 501.03-30 Organizational and Operational Tests 05/05/2017
201718038 501.35-00 "Exclusively" Test 05/05/2017
201718038 501.03-05 Corporations 05/05/2017
201718037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/05/2017
201718036 501.33-00 Private v. Public Interest Served 05/05/2017
201718036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/05/2017
201718035 861.09-06 Asset Method of Apportionment 05/05/2017
201718035 861.09-07 Fair Market Value Method 05/05/2017
201718035 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017
201718034 861.09-06 Asset Method of Apportionment 05/05/2017
201718034 861.09-07 Fair Market Value Method 05/05/2017
201718034 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/05/2017
201718033 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/05/2017
201718033 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/05/2017
201718032 851.02-00 Gross Income Requirement 05/05/2017
201718032 7805.00-00 Rules and Regulations 05/05/2017
201718031 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718031 2632.00-00 Special Rules for Allocation of GST Exemption 05/05/2017
201718030 7805.00-00 Rules and Regulations 05/05/2017
201718030 851.02-00 Gross Income Requirement 05/05/2017
201718029 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 05/05/2017
201718029 468B.06-00 Other Funds 05/05/2017
201718029 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/05/2017
201718028 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718028 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/05/2017
201718027 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718027 2010.00-00 Unified Credit Against Estate Tax 05/05/2017
201718026 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718026 2632.00-00 Special Rules for Allocation of GST Exemption 05/05/2017
201718025 2010.00-00 Unified Credit Against Estate Tax 05/05/2017
201718025 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718024 2010.00-00 Unified Credit Against Estate Tax 05/05/2017
201718024 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718023 108.01-02 Insolvent Taxpayer 05/05/2017
201718022 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/05/2017
201718022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/05/2017
201718021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/05/2017
201718021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/05/2017
201718020 954.02-00 Foreign Personal Holding Company Income 05/05/2017
201718019 9100.00-00 Extension of Time for Making Certain Elections 05/05/2017
201718018 468B.02-00 Taxation of Designated Settlement Funds 05/05/2017
201718017 167.22-00 Public Utility Property 05/05/2017
201718017 168.00-00 Modified Accelerated Cost Recovery System 05/05/2017
201718016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/05/2017
201718016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/05/2017
201718015 167.22-01 Normalization Rules 05/05/2017
201718014 2601.00-00 Tax On Generation Skipping Transfers 05/05/2017
201718013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/05/2017
201718013 754.02-00 Timeliness of Election 05/05/2017
201718012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017

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