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
201751007 1361.01-04 More than One Class of Stock 12/22/2017
201751006 7704.03-00 Qualifying Income 12/22/2017
201751005 2056.01-00 Terminable Interests 12/22/2017
201751005 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751004 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751003 1014.00-00 Basis of Property Acquired From a Decedent 12/22/2017
201751003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/22/2017
201751003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2017
201751003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/22/2017
201751003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/22/2017
201751002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2017
201751002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/22/2017
201751002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/22/2017
201751002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/22/2017
201751002 1014.00-00 Basis of Property Acquired From a Decedent 12/22/2017
201751001 1014.00-00 Basis of Property Acquired From a Decedent 12/22/2017
201751001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/22/2017
201751001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/22/2017
201751001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/22/2017
201751001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/22/2017
201751000 6110.00-00 Index for Public Inspection of Written Determination 12/22/2017
201750022 4945.04-04 Grants to Individuals 12/15/2017
201750021 501.07-00 Social Clubs 12/15/2017
201750020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/15/2017
201750020 501.06-01 Performance of Particular Services for Members 12/15/2017
201750019 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/15/2017
201750018 501.33-00 Private v. Public Interest Served 12/15/2017
201750017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/15/2017
201750016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/15/2017
201750015 108.01-00 Exclusion From Gross Income 12/15/2017
201750015 108.02-01 Election to Reduce Basis of Depreciable Property First 12/15/2017
201750015 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750014 2654.00-00 Special Rules 12/15/2017
201750014 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750014 2652.01-02 Special Election for QTIP 12/15/2017
201750013 1362.00-00 Election by Small Business Corporation 12/15/2017
201750013 1362.04-00 Inadvertent Terminations 12/15/2017
201750012 168.00-00 Modified Accelerated Cost Recovery System 12/15/2017
201750012 9100.04-00 Section 168; MACRS 12/15/2017
201750011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/15/2017
201750010 412.06-00 Minimum Funding Waiver 12/15/2017
201750009 7701.03-11 Fixed Investment Trusts 12/15/2017
201750008 453.06-00 Timely v. Untimely Elections 12/15/2017
201750008 453.06-06 Election Out 12/15/2017
201750008 884.08-10 Complete Termination of a U. S. Business 12/15/2017
201750008 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750008 9100.10-01 Accounting Methods 12/15/2017
201750007 1362.04-00 Inadvertent Terminations 12/15/2017
201750006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/15/2017
201750005 9100.22-00 Other 12/15/2017
201750005 992.02-00 Election 12/15/2017
201750004 401.06-02 Employee Dies Before Entire Interest Distributed 12/15/2017
201750004 403.04-06 Distribution Requirements 12/15/2017
201750004 408.02-01 Benefit Distributions 12/15/2017
201750004 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/15/2017
201750003 1385.00-00 Amounts Includible in Patron's Gross Income 12/15/2017
201750003 1388.00-00 Definitions; Special Rules 12/15/2017
201750003 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 12/15/2017
201750003 199.06-00 Agricultural and Horticultural Cooperatives 12/15/2017
201750003 1382.00-00 Taxable Income of Cooperatives 12/15/2017
201750003 1382.08-00 Per-Unit Retains Allocations 12/15/2017
201750002 1361.05-00 Qualified Subchapter S Subsidiary 12/15/2017
201750002 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/15/2017
201750001 1362.04-00 Inadvertent Terminations 12/15/2017
201750001 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750001 1361.05-00 Qualified Subchapter S Subsidiary 12/15/2017
201750000 6110.00-00 Index for Public Inspection of Written Determination 12/15/2017
201749021 4945.04-04 Grants to Individuals 12/08/2017
201749020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/08/2017
201749019 501.01-00 Instrumentalities of U.S. 12/08/2017
201749018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.33-00 Private v. Public Interest Served 12/08/2017
201749017 501.36-01 Section 501(c)(3) Organizations 12/08/2017
201749016 501.06-01 Performance of Particular Services for Members 12/08/2017
201749016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/08/2017
201749015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749011 501.07-00 Social Clubs 12/08/2017
201749010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749010 7701.00-00 Definitions 12/08/2017
201749009 7701.00-00 Definitions 12/08/2017
201749009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749008 860D.00-00 REMIC Defined 12/08/2017
201749007 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/08/2017
201749007 402.02-00 Non-Exempt Trust 12/08/2017
201749006 1362.04-00 Inadvertent Terminations 12/08/2017
201749005 860D.00-00 REMIC Defined 12/08/2017
201749004 9100.22-00 Other 12/08/2017
201749004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/08/2017
201749003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/08/2017
201749003 9100.00-00 Extension of Time for Making Certain Elections 12/08/2017
201749002 1502.19-00 Excess Losses 12/08/2017
201749002 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/08/2017
201749001 7701.00-00 Definitions 12/08/2017
201749000 6110.00-00 Index for Public Inspection of Written Determination 12/08/2017
201748013 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/01/2017

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