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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201806001 9100.22-00 Other 02/09/2018
201806000 6110.00-00 Index for Public Inspection of Written Determination 02/09/2018
201805016 4945.04-04 Grants to Individuals 02/02/2018
201805015 501.10-00 Domestic Fraternal Societies, Orders, and Associations 02/02/2018
201805014 501.04-07 Homeowners Association 02/02/2018
201805013 465.00-00 Deductions Limited to Amount at Risk 02/02/2018
201805013 465.02-05 Activities Separate v. Not Separate 02/02/2018
201805013 465.03-00 Other Activities 02/02/2018
201805012 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 02/02/2018
201805012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/02/2018
201805011 302.05-01 Waiver of Family Attribution by Individual 02/02/2018
201805011 9100.22-00 Other 02/02/2018
201805010 1362.04-00 Inadvertent Terminations 02/02/2018
201805010 1362.00-00 Election by Small Business Corporation 02/02/2018
201805009 1362.04-00 Inadvertent Terminations 02/02/2018
201805008 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805008 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805007 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805007 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805006 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805006 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805005 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805005 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805004 302.00-00 Distributions in Redemption of Stock 02/02/2018
201805004 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805003 304.00-00 Redemption Through Use of Related Corporations 02/02/2018
201805002 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201805002 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 02/02/2018
201805002 401.27-00 Medical, Etc. Benefits 02/02/2018
201805001 6701.02-00 Penalty Amount 02/02/2018
201805000 6110.00-00 Index for Public Inspection of Written Determination 02/02/2018
201804011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2018
201804008 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 01/26/2018
201804007 469.00-00 Passive Activity Losses and Credits Limited 01/26/2018
201804007 469.14-00 Real Property Business 01/26/2018
201804007 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804007 469.03-03 Definition of Activity 01/26/2018
201804006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/26/2018
201804006 754.02-00 Timeliness of Election 01/26/2018
201804005 501.38-02 Electing Expenditure Test 01/26/2018
201804005 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2018
201804004 7701.00-00 Definitions 01/26/2018
201804003 7701.00-00 Definitions 01/26/2018
201804003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2018
201804002 9100.00-00 Extension of Time for Making Certain Elections 01/26/2018
201804002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/26/2018
201804001 1362.00-00 Election by Small Business Corporation 01/26/2018
201804001 1362.01-01 Shareholder Consent 01/26/2018
201804000 6110.00-00 Index for Public Inspection of Written Determination 01/26/2018
201803010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/19/2018
201803010 501.04-07 Homeowners Association 01/19/2018
201803009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2018
201803009 501.33-00 Private v. Public Interest Served 01/19/2018
201803009 501.36-01 Section 501(c)(3) Organizations 01/19/2018
201803008 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 01/19/2018
201803007 414.00-00 Definitions and Special Rules 01/19/2018
201803007 414.08-00 Church Plan 01/19/2018
201803006 417.05-00 Restriction on Cash-Outs 01/19/2018
201803006 411.03-01 Defined Benefit Plan 01/19/2018
201803005 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/19/2018
201803005 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 01/19/2018
201803005 468B.02-00 Taxation of Designated Settlement Funds 01/19/2018
201803004 642.03-00 Charitable Deduction 01/19/2018
201803004 642.00-00 Special Rules for Credits and Deductions 01/19/2018
201803004 9100.00-00 Extension of Time for Making Certain Elections 01/19/2018
201803004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/19/2018
201803003 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 01/19/2018
201803003 2518.00-00 Disclaimers 01/19/2018
201803003 2601.00-00 Tax On Generation Skipping Transfers 01/19/2018
201803003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 01/19/2018
201803002 2632.00-00 Special Rules for Allocation of GST Exemption 01/19/2018
201803002 2642.01-00 Inclusion Ratio Defined 01/19/2018
201803002 9100.00-00 Extension of Time for Making Certain Elections 01/19/2018
201803001 2642.01-00 Inclusion Ratio Defined 01/19/2018
201803001 9100.00-00 Extension of Time for Making Certain Elections 01/19/2018
201803001 2632.00-00 Special Rules for Allocation of GST Exemption 01/19/2018
201803000 6110.00-00 Index for Public Inspection of Written Determination 01/19/2018
201802019 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/12/2018
201802018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/12/2018
201802017 509.01-01 Private Foundation 01/12/2018
201802016 501.03-30 Organizational and Operational Tests 01/12/2018
201802015 501.03-30 Organizational and Operational Tests 01/12/2018
201802014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018
201802013 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802012 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802011 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802010 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802009 1502.75-00 Filing Requirements 01/12/2018
201802009 9100.20-00 Section 1502; Election to File Consolidated Return 01/12/2018
201802008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/12/2018
201802008 9100.22-00 Other 01/12/2018
201802007 332.00-00 Complete Liquidation of Subsidiaries 01/12/2018
201802007 355.01-00 Spin-Off 01/12/2018
201802007 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/12/2018
201802007 361.02-02 Certain Transfers to Creditors 01/12/2018
201802006 856.07-00 Treatment of Wholly Owned Subsidiaries 01/12/2018
201802006 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802005 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/12/2018
201802005 7701.00-00 Definitions 01/12/2018
201802004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018
201802003 45C.00-00 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 01/12/2018
201802002 2642.00-00 Inclusion Ratio 01/12/2018
201802002 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802001 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802001 2642.00-00 Inclusion Ratio 01/12/2018
201802000 6110.00-00 Index for Public Inspection of Written Determination 01/12/2018
201801015 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/05/2018
201801014 501.36-00 Business Activities 01/05/2018
201801014 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/05/2018
201801013 501.35-00 "Exclusively" Test 01/05/2018
201801013 501.33-00 Private v. Public Interest Served 01/05/2018
201801012 355.01-00 Spin-Off 01/05/2018
201801012 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/05/2018
201801012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/05/2018
201801011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801011 663.04-00 65-Day Rule 01/05/2018
201801010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/05/2018
201801010 7701.00-00 Definitions 01/05/2018
201801009 9100.22-00 Other 01/05/2018
201801009 337.03-00 Sale or Exchange 01/05/2018
201801008 1362.01-00 Eligible v. Ineligible 01/05/2018
201801008 1362.01-02 Election After Termination 01/05/2018
201801008 1362.02-00 Termination of Election 01/05/2018
201801008 1362.02-02 Ceases to be Small Business Corporation 01/05/2018
201801008 1362.04-00 Inadvertent Terminations 01/05/2018
201801008 1362.00-00 Election by Small Business Corporation 01/05/2018
201801007 1362.01-00 Eligible v. Ineligible 01/05/2018
201801006 337.03-00 Sale or Exchange 01/05/2018
201801006 9100.22-00 Other 01/05/2018
201801005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/05/2018
201801004 1362.01-01 Shareholder Consent 01/05/2018
201801004 1362.00-00 Election by Small Business Corporation 01/05/2018
201801003 7701.00-00 Definitions 01/05/2018
201801003 9100.00-00 Extension of Time for Making Certain Elections 01/05/2018
201801002 9100.11-00 Section 472; LIFO Election 01/05/2018
201801001 2642.00-00 Inclusion Ratio 01/05/2018
201801001 9100.00-00 Extension of Time for Making Certain Elections 01/05/2018
201801000 6110.00-00 Index for Public Inspection of Written Determination 01/05/2018
201752017 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/29/2017
201752016 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/29/2017
201752015 501.19-00 Organization of Past or Present Armed Forces Members 12/29/2017
201752014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/29/2017
201752008 162.36-09 Compensation Limitation for Certain Health Insurance Providers 12/29/2017
201752007 1502.21-00 Consolidated Net Operating Loss Deduction 12/29/2017
201752007 9100.22-00 Other 12/29/2017
201752006 1362.04-00 Inadvertent Terminations 12/29/2017
201752005 7701.00-00 Definitions 12/29/2017
201752005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752004 7701.00-00 Definitions 12/29/2017
201752003 9100.00-00 Extension of Time for Making Certain Elections 12/29/2017
201752003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752002 167.22-01 Normalization Rules 12/29/2017
201752001 884.00-00 Branch Tax 12/29/2017
201752000 6110.00-00 Index for Public Inspection of Written Determination 12/29/2017
201751024 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/22/2017
201751023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/22/2017
201751023 501.06-01 Performance of Particular Services for Members 12/22/2017
201751022 501.07-00 Social Clubs 12/22/2017
201751021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751016 501.32-01 Distribution of Assets to Private Individuals 12/22/2017
201751016 501.33-00 Private v. Public Interest Served 12/22/2017
201751015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751014 482.02-00 Control 12/22/2017
201751014 482.09-00 Services 12/22/2017
201751013 856.07-00 Treatment of Wholly Owned Subsidiaries 12/22/2017
201751013 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751012 1502.75-00 Filing Requirements 12/22/2017
201751012 9100.20-00 Section 1502; Election to File Consolidated Return 12/22/2017
201751011 856.01-00 Income Requirements 12/22/2017
201751010 9100.20-00 Section 1502; Election to File Consolidated Return 12/22/2017
201751010 992.02-00 Election 12/22/2017
201751009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/22/2017
201751009 9100.22-00 Other 12/22/2017
201751008 7701.00-00 Definitions 12/22/2017
201751008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/22/2017
201751007 1362.02-02 Ceases to be Small Business Corporation 12/22/2017
201751007 1362.04-00 Inadvertent Terminations 12/22/2017
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

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