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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201939000 6110.00-00 Index for Public Inspection of Written Determination 09/27/2019
201938011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019
201938010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019
201938009 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938008 7701.00-00 Definitions 09/20/2019
201938007 1361.01-05 Ineligible Corporation 09/20/2019
201938007 1362.00-00 Election by Small Business Corporation 09/20/2019
201938007 1362.01-00 Eligible v. Ineligible 09/20/2019
201938006 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938005 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938004 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938003 1361.00-00 Definitions 09/20/2019
201938003 1361.03-03 Electing Small Business Trusts 09/20/2019
201938003 1362.00-00 Election by Small Business Corporation 09/20/2019
201938003 1362.02-00 Termination of Election 09/20/2019
201938003 1362.02-02 Ceases to be Small Business Corporation 09/20/2019
201938003 1362.04-00 Inadvertent Terminations 09/20/2019
201938003 1361.03-00 Certain Trusts Permitted as Shareholders 09/20/2019
201938002 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938002 2032.00-00 Alternate Valuation 09/20/2019
201938001 1362.00-00 Election by Small Business Corporation 09/20/2019
201938001 1362.04-00 Inadvertent Terminations 09/20/2019
201938000 6110.00-00 Index for Public Inspection of Written Determination 09/20/2019
201937020 4945.04-04 Grants to Individuals 09/13/2019
201937019 4945.04-04 Grants to Individuals 09/13/2019
201937018 4945.04-04 Grants to Individuals 09/13/2019
201937017 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 09/13/2019
201937016 7871.03-00 Tax Exempt Bonds 09/13/2019
201937015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937014 9100.10-01 Accounting Methods 09/13/2019
201937013 9100.04-00 Section 168; MACRS 09/13/2019
201937012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2019
201937012 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937011 2056.01-00 Terminable Interests 09/13/2019
201937011 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937011 2632.03-00 Allocation of Unused GST Exemption 09/13/2019
201937011 2652.00-00 Other Definitions 09/13/2019
201937011 2652.01-00 Transferor Defined 09/13/2019
201937011 2654.00-00 Special Rules 09/13/2019
201937011 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/13/2019
201937010 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937010 2642.00-00 Inclusion Ratio 09/13/2019
201937010 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937009 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937009 2642.00-00 Inclusion Ratio 09/13/2019
201937009 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937008 7701.00-00 Definitions 09/13/2019
201937008 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937007 7701.00-00 Definitions 09/13/2019
201937006 468A.00-00 Special Rules for Decommissioning Cost 09/13/2019
201937005 1361.03-02 Qualified Subchapter S Trusts 09/13/2019
201937005 1362.04-00 Inadvertent Terminations 09/13/2019
201937004 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/13/2019
201937004 4942.03-05 Qualifying Distribution 09/13/2019
201937004 4945.00-00 Excise Taxes on Taxable Expenditures 09/13/2019
201937003 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/13/2019
201937002 9100.22-00 Other 09/13/2019
201937001 7701.00-00 Definitions 09/13/2019
201937001 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937000 6110.00-00 Index for Public Inspection of Written Determination 09/13/2019
201936013 4945.04-04 Grants to Individuals 09/06/2019
201936012 4945.04-04 Grants to Individuals 09/06/2019
201936011 4945.04-04 Grants to Individuals 09/06/2019
201936010 501.03-30 Organizational and Operational Tests 09/06/2019
201936010 501.33-00 Private v. Public Interest Served 09/06/2019
201936009 402.01-00 Exempt Trust 09/06/2019
201936009 402.08-00 Rollover Contributions 09/06/2019
201936009 402.08-05 By a Surviving Spouse 09/06/2019
201936009 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/06/2019
201936008 7701.02-00 Partnerships v. Associations 09/06/2019
201936007 1362.00-00 Election by Small Business Corporation 09/06/2019
201936007 1362.04-00 Inadvertent Terminations 09/06/2019
201936006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2019
201936006 7701.00-00 Definitions 09/06/2019
201936005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/06/2019
201936005 1361.01-04 More than One Class of Stock 09/06/2019
201936005 1361.01-05 Ineligible Corporation 09/06/2019
201936005 1362.00-00 Election by Small Business Corporation 09/06/2019
201936005 1362.01-00 Eligible v. Ineligible 09/06/2019
201936004 1502.13-00 Intercompany Transactions 09/06/2019
201936004 1502.32-00 Investment Adjustment 09/06/2019
201936004 1502.33-00 Earnings and Profits 09/06/2019
201936004 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/06/2019
201936004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/06/2019
201936003 170.19-00 Other 09/06/2019
201936002 170.19-00 Other 09/06/2019
201936001 2632.00-00 Special Rules for Allocation of GST Exemption 09/06/2019
201936000 6110.00-00 Index for Public Inspection of Written Determination 09/06/2019
201935014 4945.04-04 Grants to Individuals 08/30/2019
201935013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/30/2019
201935013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2019
201935013 501.03-30 Organizational and Operational Tests 08/30/2019
201935013 501.33-00 Private v. Public Interest Served 08/30/2019
201935012 6035.00-00 Statements Reporting Value Of Property In Estate 08/30/2019
201935011 404.11-00 Year of Deduction 08/30/2019
201935010 1362.00-00 Election by Small Business Corporation 08/30/2019
201935010 1362.04-00 Inadvertent Terminations 08/30/2019
201935009 355.01-00 Spin-Off 08/30/2019
201935008 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935008 9100.04-00 Section 168; MACRS 08/30/2019
201935008 9100.22-00 Other 08/30/2019
201935008 168.00-00 Modified Accelerated Cost Recovery System 08/30/2019
201935007 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935006 1362.00-00 Election by Small Business Corporation 08/30/2019
201935006 1362.02-00 Termination of Election 08/30/2019
201935006 1362.02-03 Passive Investment Income 08/30/2019
201935006 1362.04-00 Inadvertent Terminations 08/30/2019
201935005 408.03-00 Rollover Contributions 08/30/2019
201935004 367.00-00 Foreign Corporations 08/30/2019
201935004 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 08/30/2019
201935003 4980.02-00 Exceptions 08/30/2019
201935002 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935001 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935000 6110.00-00 Index for Public Inspection of Written Determination 08/30/2019
201934009 4945.04-04 Grants to Individuals 08/23/2019
201934008 501.03-05 Corporations 08/23/2019
201934008 501.33-00 Private v. Public Interest Served 08/23/2019
201934007 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934007 7701.00-00 Definitions 08/23/2019
201934006 408.03-00 Rollover Contributions 08/23/2019
201934005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/23/2019
201934005 9100.22-00 Other 08/23/2019
201934004 4982.05-00 Definitions and Special Rules 08/23/2019
201934004 4982.06-00 Election to Use Taxable Year 08/23/2019
201934004 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/23/2019
201934003 7701.00-00 Definitions 08/23/2019
201934003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934002 754.02-00 Timeliness of Election 08/23/2019
201934002 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934001 1361.03-03 Electing Small Business Trusts 08/23/2019
201934001 1362.04-00 Inadvertent Terminations 08/23/2019
201934000 6110.00-00 Index for Public Inspection of Written Determination 08/23/2019
201933021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933021 501.06-01 Performance of Particular Services for Members 08/16/2019
201933020 501.03-30 Organizational and Operational Tests 08/16/2019
201933020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933019 501.33-00 Private v. Public Interest Served 08/16/2019
201933019 501.35-00 "Exclusively" Test 08/16/2019
201933019 501.03-30 Organizational and Operational Tests 08/16/2019
201933019 501.03-31 Limitation of Beneficiaries 08/16/2019
201933019 508.04-00 Governing Instruments 08/16/2019
201933018 501.06-01 Performance of Particular Services for Members 08/16/2019
201933018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933017 501.06-01 Performance of Particular Services for Members 08/16/2019
201933016 501.03-30 Organizational and Operational Tests 08/16/2019
201933016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933015 501.33-00 Private v. Public Interest Served 08/16/2019
201933015 501.35-00 "Exclusively" Test 08/16/2019
201933015 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.03-31 Limitation of Beneficiaries 08/16/2019
201933015 508.04-00 Governing Instruments 08/16/2019
201933014 501.06-01 Performance of Particular Services for Members 08/16/2019
201933014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/16/2019
201933012 6501.08-03 Conditional Waiver 08/16/2019
201933011 6325.03-00 Certificate of Discharge 08/16/2019
201933010 6323.02-00 Validity as Against Mortgages (See 6321.03-20) 08/16/2019
201933009 1502.75-00 Filing Requirements 08/16/2019
201933009 1502.75-10 When Group Remains in Existence 08/16/2019
201933009 1502.76-00 Taxable Year of Members of Group 08/16/2019
201933008 468A.00-00 Special Rules for Decommissioning Cost 08/16/2019
201933007 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/16/2019
201933007 2055.12-07 Guaranteed Annuity Lead Interest 08/16/2019
201933006 401.11-00 Commencement of Benefits Under Qualified Trusts 08/16/2019
201933005 213.05-00 Medical Care 08/16/2019
201933004 1362.01-01 Shareholder Consent 08/16/2019
201933004 1362.04-00 Inadvertent Terminations 08/16/2019
201933004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 08/16/2019
201933003 9100.10-01 Accounting Methods 08/16/2019
201933002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 754.02-00 Timeliness of Election 08/16/2019
201933002 9100.00-00 Extension of Time for Making Certain Elections 08/16/2019
201933001 1361.03-00 Certain Trusts Permitted as Shareholders 08/16/2019
201933001 1361.03-03 Electing Small Business Trusts 08/16/2019
201933001 1362.00-00 Election by Small Business Corporation 08/16/2019
201933001 1362.02-00 Termination of Election 08/16/2019
201933001 1362.02-02 Ceases to be Small Business Corporation 08/16/2019
201933001 1362.04-00 Inadvertent Terminations 08/16/2019
201933001 1361.00-00 Definitions 08/16/2019
201933000 6110.00-00 Index for Public Inspection of Written Determination 08/16/2019
201932019 9100.00-00 Extension of Time for Making Certain Elections 08/09/2019
201932018 4945.04-04 Grants to Individuals 08/09/2019
201932017 501.38-01 "Action" Organizations 08/09/2019
201932017 501.35-00 "Exclusively" Test 08/09/2019
201932016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/09/2019
201932016 501.04-07 Homeowners Association 08/09/2019
201932016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/09/2019
201932015 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932014 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019

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