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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201734001 853.01-00 Election 08/25/2017
201734000 6110.00-00 Index for Public Inspection of Written Determination 08/25/2017
201733019 509.02-01 Publicly Supported Organizations 08/18/2017
201733018 4945.04-04 Grants to Individuals 08/18/2017
201733017 501.35-00 "Exclusively" Test 08/18/2017
201733017 501.33-00 Private v. Public Interest Served 08/18/2017
201733016 501.06-01 Performance of Particular Services for Members 08/18/2017
201733016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/18/2017
201733015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/18/2017
201733015 501.33-00 Private v. Public Interest Served 08/18/2017
201733015 501.36-01 Section 501(c)(3) Organizations 08/18/2017
201733014 597.05-01 Basis 08/18/2017
201733014 597.06-00 Taxable Transfers 08/18/2017
201733014 597.12-00 Anti-Abuse 08/18/2017
201733013 6031.04-02 Penalties 08/18/2017
201733013 6698.00-00 Failure to File Partnership Return 08/18/2017
201733012 816.00-00 Life Insurance Company Defined 08/18/2017
201733012 816.02-00 Life Insurance Reserves 08/18/2017
201733012 816.03-00 Total Reserves Defined 08/18/2017
201733011 9100.02-04 IDC Expenditures 08/18/2017
201733010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733007 9100.00-00 Extension of Time for Making Certain Elections 08/18/2017
201733007 168.00-00 Modified Accelerated Cost Recovery System 08/18/2017
201733006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733004 162.36-05 Outside Directors 08/18/2017
201733003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/18/2017
201733003 9100.22-00 Other 08/18/2017
201733002 7701.00-00 Definitions 08/18/2017
201733001 1361.03-02 Qualified Subchapter S Trusts 08/18/2017
201733000 6110.00-00 Index for Public Inspection of Written Determination 08/18/2017
201732037 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/11/2017
201732036 4945.04-04 Grants to Individuals 08/11/2017
201732035 501.07-00 Social Clubs 08/11/2017
201732034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/11/2017
201732029 2601.00-00 Tax On Generation Skipping Transfers 08/11/2017
201732029 2642.00-00 Inclusion Ratio 08/11/2017
201732029 2001.00-00 Imposition and Rate of Tax 08/11/2017
201732028 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732027 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732026 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732025 9100.20-00 Section 1502; Election to File Consolidated Return 08/11/2017
201732025 1502.75-00 Filing Requirements 08/11/2017
201732024 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732022 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/11/2017
201732020 1362.00-00 Election by Small Business Corporation 08/11/2017
201732020 1362.01-00 Eligible v. Ineligible 08/11/2017
201732020 1362.01-02 Election After Termination 08/11/2017
201732020 1362.02-00 Termination of Election 08/11/2017
201732020 1362.02-02 Ceases to be Small Business Corporation 08/11/2017
201732020 1362.04-00 Inadvertent Terminations 08/11/2017
201732019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732019 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732018 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732017 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732015 1362.00-00 Election by Small Business Corporation 08/11/2017
201732015 1362.01-00 Eligible v. Ineligible 08/11/2017
201732015 1362.01-03 Late Elections 08/11/2017
201732015 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2017
201732014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732013 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732012 856.00-00 Definition of Real Estate Investment Trust 08/11/2017
201732012 856.01-00 Income Requirements 08/11/2017
201732011 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732006 7704.03-00 Qualifying Income 08/11/2017
201732005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732000 6110.00-00 Index for Public Inspection of Written Determination 08/11/2017
201731019 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 08/04/2017
201731018 4945.04-04 Grants to Individuals 08/04/2017
201731017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/04/2017
201731016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2017
201731016 501.03-04 Unincorporated Associations 08/04/2017
201731016 501.03-30 Organizational and Operational Tests 08/04/2017
201731015 501.06-01 Performance of Particular Services for Members 08/04/2017
201731015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/04/2017
201731014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/04/2017
201731011 7701.00-00 Definitions 08/04/2017
201731010 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731010 2642.00-00 Inclusion Ratio 08/04/2017
201731009 457.05-02 State 08/04/2017
201731009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 08/04/2017
201731008 332.00-00 Complete Liquidation of Subsidiaries 08/04/2017
201731008 368.03-00 Stock for Property (Type "C") 08/04/2017
201731008 368.03-01 Substantially All the Property 08/04/2017
201731008 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731008 354.05-00 Substantially All of the Assets 08/04/2017
201731008 337.01-01 Date Plan Adopted 08/04/2017
201731008 351.00-00 Transfer to Corporation Controlled by Transferor 08/04/2017
201731007 1362.01-03 Late Elections 08/04/2017
201731006 2056.01-00 Terminable Interests 08/04/2017
201731006 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731006 2632.03-00 Allocation of Unused GST Exemption 08/04/2017
201731006 2652.00-00 Other Definitions 08/04/2017
201731006 2652.01-00 Transferor Defined 08/04/2017
201731006 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/04/2017
201731006 2652.01-02 Special Election for QTIP 08/04/2017
201731006 2654.00-00 Special Rules 08/04/2017
201731006 9100.00-00 Extension of Time for Making Certain Elections 08/04/2017
201731005 2642.00-00 Inclusion Ratio 08/04/2017
201731005 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731004 355.01-00 Spin-Off 08/04/2017
201731004 355.05-01 Distribution of Control 08/04/2017
201731004 361.02-02 Certain Transfers to Creditors 08/04/2017
201731004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/04/2017
201731003 355.01-01 Split-Off 08/04/2017
201731003 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731003 355.01-00 Spin-Off 08/04/2017
201731002 860D.00-00 REMIC Defined 08/04/2017
201731001 860D.00-00 REMIC Defined 08/04/2017
201731000 6110.00-00 Index for Public Inspection of Written Determination 08/04/2017
201730022 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/28/2017
201730022 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/28/2017
201730022 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/28/2017
201730022 513.01-00 Trusts 07/28/2017
201730022 664.03-02 Charitable Remainder Unitrust 07/28/2017
201730021 1362.02-02 Ceases to be Small Business Corporation 07/28/2017
201730021 1361.03-03 Electing Small Business Trusts 07/28/2017
201730020 468A.06-03 Disposition of Interest 07/28/2017
201730019 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 07/28/2017
201730019 513.00-00 Unrelated v. Not Unrelated Trade or Business 07/28/2017
201730019 513.01-00 Trusts 07/28/2017
201730019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 07/28/2017
201730018 1001.02-00 Amount Realized 07/28/2017
201730018 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730018 170.01-00 Time of Making Contribution 07/28/2017
201730017 170.01-00 Time of Making Contribution 07/28/2017
201730017 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730017 1001.02-00 Amount Realized 07/28/2017
201730016 1362.01-03 Late Elections 07/28/2017
201730015 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 07/28/2017
201730015 4291.00-00 Cases Where Persons Receiving Payment Must Collect Services and Facilities Tax 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
201730014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/28/2017
201730013 2010.04-00 Portability Election under ? 2010(c)(5)(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
201730012 1001.02-00 Amount Realized 07/28/2017
201730012 4941.00-00 Excise Taxes on Acts of Self-Dealing 07/28/2017
201730012 170.01-00 Time of Making Contribution 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 355.03-00 Active Business 07/28/2017
201730010 355.04-00 Business Purpose 07/28/2017
201730010 355.09-00 Distributions Within a Consolidated Group 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 9100.20-00 Section 1502; Election to File Consolidated Return 07/28/2017
201730008 1502.75-00 Filing Requirements 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 1362.01-00 Eligible v. Ineligible 07/28/2017

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