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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201713013 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/31/2017
201713012 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/31/2017
201713011 4945.04-04 Grants to Individuals 03/31/2017
201713010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 03/31/2017
201713009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/31/2017
201713009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/31/2017
201713008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/31/2017
201713008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/31/2017
201713007 860D.00-00 REMIC Defined 03/31/2017
201713006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/31/2017
201713006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/31/2017
201713005 9100.04-00 Section 168; MACRS 03/31/2017
201713005 168.00-00 Modified Accelerated Cost Recovery System 03/31/2017
201713004 168.00-00 Modified Accelerated Cost Recovery System 03/31/2017
201713004 9100.04-00 Section 168; MACRS 03/31/2017
201713003 4947.02-00 Split-Interest Trusts 03/31/2017
201713002 4947.02-00 Split-Interest Trusts 03/31/2017
201713001 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 03/31/2017
201713001 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 03/31/2017
201713000 6110.00-00 Index for Public Inspection of Written Determination 03/31/2017
201712017 501.36-01 Section 501(c)(3) Organizations 03/24/2017
201712017 501.03-30 Organizational and Operational Tests 03/24/2017
201712016 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/24/2017
201712015 501.03-17 Political Action Organizations 03/24/2017
201712015 501.35.00 "Exclusively" Test 03/24/2017
201712014 501.03-05 Corporations 03/24/2017
201712013 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/24/2017
201712012 9100.09-00 Section 442; Accounting Periods 03/24/2017
201712011 9100.22-00 Other 03/24/2017
201712010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/24/2017
201712010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/24/2017
201712009 9100.00-00 Extension of Time for Making Certain Elections 03/24/2017
201712009 2010.00-00 Unified Credit Against Estate Tax 03/24/2017
201712008 1362.04-00 Inadvertent Terminations 03/24/2017
201712007 1362.04-00 Inadvertent Terminations 03/24/2017
201712006 1362.04-00 Inadvertent Terminations 03/24/2017
201712005 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712004 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712003 2601.00-00 Tax On Generation Skipping Transfers 03/24/2017
201712002 115.00-00 Income of States, Municipalities, etc. 03/24/2017
201712001 115.00-00 Income of States, Municipalities, etc. 03/24/2017
201712000 6110.00-00 Index for Public Inspection of Written Determination 03/24/2017
201711015 4945.04-04 Grants to Individuals 03/17/2017
201711014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/17/2017
201711014 509.01-02 Support 03/17/2017
201711014 170.09-00 Donees of Charitable Contributions in General 03/17/2017
201711013 4945.04-04 Grants to Individuals 03/17/2017
201711012 4945.04-04 Grants to Individuals 03/17/2017
201711011 139E.00-00 Indian General Welfare Benefits 03/17/2017
201711010 6222.00-00 Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency 03/17/2017
201711010 6222.03-00 Effect of Failure to Notify 03/17/2017
201711010 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 03/17/2017
201711009 6664.03-00 Reasonable Cause Exception 03/17/2017
201711009 6662.00-00 Accuracy-related penalty 03/17/2017
201711008 9100.20-00 Section 1502; Election to File Consolidated Return 03/17/2017
201711008 1502.75-00 Filing Requirements 03/17/2017
201711007 9100.22-00 Other 03/17/2017
201711007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/17/2017
201711006 1361.05-00 Qualified Subchapter S Subsidiary 03/17/2017
201711006 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711005 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711005 7701.00-00 Definitions 03/17/2017
201711004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/17/2017
201711004 7701.00-00 Definitions 03/17/2017
201711003 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711002 2601.00-00 Tax On Generation Skipping Transfers 03/17/2017
201711002 2601.04-00 Transitional Rules 03/17/2017
201711001 2642.00-00 Inclusion Ratio 03/17/2017
201711001 9100.00-00 Extension of Time for Making Certain Elections 03/17/2017
201711000 6110.00-00 Index for Public Inspection of Written Determination 03/17/2017
201710041 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/10/2017
201710040 431.00-00 Minimum Funding Standards for Multiemployer Plans 03/10/2017
201710039 4945.04-04 Grants to Individuals 03/10/2017
201710038 4945.04-04 Grants to Individuals 03/10/2017
201710037 4945.04-04 Grants to Individuals 03/10/2017
201710036 501.31-00 Proof of Exemption 03/10/2017
201710036 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2017
201710035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710034 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/10/2017
201710033 501.36-01 Section 501(c)(3) Organizations 03/10/2017
201710033 501.36-03 Publishing Activities, Radio, Television, etc. 03/10/2017
201710033 501.03-30 Organizational and Operational Tests 03/10/2017
201710032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2017
201710030 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/10/2017
201710029 1311.01-00 Inconsistent Position v. No Inconsistent Position 03/10/2017
201710028 6224.01-01 Settlement Agreement 03/10/2017
201710028 6229.02-00 Extension by Agreement 03/10/2017
201710027 3121.00-00 Definitions 03/10/2017
201710026 61.32-01 Income Directly Derived From Land 03/10/2017
201710025 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 03/10/2017
201710024 6325.03-00 Certificate of Discharge 03/10/2017
201710023 3402.20-00 Withholding on Payments of Indian Casino Profits 03/10/2017
201710022 1362.02-00 Termination of Election 03/10/2017
201710022 1362.02-02 Ceases to be Small Business Corporation 03/10/2017
201710022 1362.04-00 Inadvertent Terminations 03/10/2017
201710022 1362.00-00 Election by Small Business Corporation 03/10/2017
201710022 1362.01-00 Eligible v. Ineligible 03/10/2017
201710022 1362.01-02 Election After Termination 03/10/2017
201710021 1362.00-00 Election by Small Business Corporation 03/10/2017
201710021 1362.01-00 Eligible v. Ineligible 03/10/2017
201710021 1362.02-00 Termination of Election 03/10/2017
201710021 1362.02-02 Ceases to be Small Business Corporation 03/10/2017
201710020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/10/2017
201710020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/10/2017
201710019 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 03/10/2017
201710018 1362.04-00 Inadvertent Terminations 03/10/2017
201710017 1362.01-00 Eligible v. Ineligible 03/10/2017
201710017 1362.01-02 Election After Termination 03/10/2017
201710017 1362.02-00 Termination of Election 03/10/2017
201710017 1362.02-02 Ceases to be Small Business Corporation 03/10/2017
201710017 1362.04-00 Inadvertent Terminations 03/10/2017
201710017 1362.00-00 Election by Small Business Corporation 03/10/2017
201710016 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 03/10/2017
201710015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/10/2017
201710015 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/10/2017
201710014 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710014 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710013 1362.04-00 Inadvertent Terminations 03/10/2017
201710013 1362.02-03 Passive Investment Income 03/10/2017
201710012 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710012 856.07-00 Treatment of Wholly Owned Subsidiaries 03/10/2017
201710011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/10/2017
201710011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/10/2017
201710010 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710010 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710009 1362.04-00 Inadvertent Terminations 03/10/2017
201710008 704.01-04 Section 704(c) Considerations 03/10/2017
201710008 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/10/2017
201710007 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/10/2017
201710007 704.01-04 Section 704(c) Considerations 03/10/2017
201710006 168.35-00 Retirements 03/10/2017
201710005 4941.04-00 Definition of Self-Dealing 03/10/2017
201710005 4942.01-01 Non-Application to Operating Foundations 03/10/2017
201710005 4942.03-07 Set-Asides 03/10/2017
201710005 4943.04-03 Business Enterprise 03/10/2017
201710005 4945.04-00 Definition of Taxable Expenditure 03/10/2017
201710005 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/10/2017
201710005 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/10/2017
201710004 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710004 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710003 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710003 663.00-00 Special Rules Applicable to Sections 661 and 662 03/10/2017
201710002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/10/2017
201710002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/10/2017
201710001 1362.04-00 Inadvertent Terminations 03/10/2017
201710000 6110.00-00 Index for Public Inspection of Written Determination 03/10/2017
201709023 408.03-00 Rollover Contributions 03/03/2017
201709022 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709022 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709021 9100.09-00 Section 442; Accounting Periods 03/03/2017
201709020 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/03/2017
201709020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2017
201709020 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/03/2017
201709020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/03/2017
201709020 61.00-00 Gross Income v. Not Gross Income 03/03/2017
201709020 643.06-00 Multiple Trusts 03/03/2017
201709020 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 03/03/2017
201709020 662.00-00 Inclusion of Amounts in Gro 03/03/2017
201709020 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 03/03/2017
201709020 1361.03-01 Grantor Trusts 03/03/2017
201709020 1361.03-02 Qualified Subchapter S Trusts 03/03/2017
201709020 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 03/03/2017
201709020 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/03/2017
201709019 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709019 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709018 4982.05-00 Definitions and Special Rules 03/03/2017
201709018 4982.06-00 Election to Use Taxable Year 03/03/2017
201709018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/03/2017
201709017 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/03/2017
201709017 4982.05-00 Definitions and Special Rules 03/03/2017
201709017 4982.06-00 Election to Use Taxable Year 03/03/2017
201709016 1362.04-00 Inadvertent Terminations 03/03/2017
201709015 1362.01-00 Eligible v. Ineligible 03/03/2017
201709015 1362.01-02 Election After Termination 03/03/2017
201709015 1362.02-00 Termination of Election 03/03/2017
201709015 1362.02-02 Ceases to be Small Business Corporation 03/03/2017
201709015 1362.04-00 Inadvertent Terminations 03/03/2017
201709015 1362.00-00 Election by Small Business Corporation 03/03/2017
201709014 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709014 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709013 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709013 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709012 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709012 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709011 301.00-00 Distributions of Property 03/03/2017
201709011 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/03/2017
201709011 305.03-00 Distributions in Lieu of Money 03/03/2017
201709010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201709010 663.04-00 65-Day Rule 03/03/2017
201709009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709009 754.02-00 Timeliness of Election 03/03/2017
201709009 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709008 167.22-01 Normalization Rules 03/03/2017
201709007 168.36-00 Additional First Year Depreciation 03/03/2017
201709007 9100.04-00 Section 168; MACRS 03/03/2017
201709006 754.02-00 Timeliness of Election 03/03/2017
201709006 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017

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