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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201737013 501.03-30 Organizational and Operational Tests 09/15/2017
201737013 501.35-00 "Exclusively" Test 09/15/2017
201737012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/15/2017
201737011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2017
201737011 1091.00-00 Loss From Wash Sales of Stock or Securities 09/15/2017
201737011 165.00-00 Deductions For Losses 09/15/2017
201737011 267.05-00 Limitation on Gain Where Loss Previously Disallowed 09/15/2017
201737011 707.02-00 Sales or Exchanges With Respect to Controlled Partnership 09/15/2017
201737010 368.06-00 Change in Identity, etc. (Type "F") 09/15/2017
201737009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/15/2017
201737009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/15/2017
201737008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737007 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737007 2642.00-00 Inclusion Ratio 09/15/2017
201737007 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737006 2642.00-00 Inclusion Ratio 09/15/2017
201737006 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737006 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737005 1361.03-03 Electing Small Business Trusts 09/15/2017
201737005 1362.02-02 Ceases to be Small Business Corporation 09/15/2017
201737005 1362.04-00 Inadvertent Terminations 09/15/2017
201737004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/15/2017
201737004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/15/2017
201737003 4943.03-00 Definition of Excess Business Holdings 09/15/2017
201737002 168.29-02 Tax-Exempt Use Property 09/15/2017
201737002 9100.04-00 Section 168; MACRS 09/15/2017
201737001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737000 6110.00-00 Index for Public Inspection of Written Determination 09/15/2017
201736031 4945.04-04 Grants to Individuals 09/08/2017
201736030 4945.04-04 Grants to Individuals 09/08/2017
201736029 4942.03-07 Set-Asides 09/08/2017
201736028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/08/2017
201736028 501.06-01 Performance of Particular Services for Members 09/08/2017
201736027 501.04-07 Homeowners Association 09/08/2017
201736026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/08/2017
201736026 501.04-0 Local Associations of Employees 09/08/2017
201736025 501.33-00 Private v. Public Interest Served 09/08/2017
201736025 501.03-30 Organizational and Operational Tests 09/08/2017
201736024 501.03-30 Organizational and Operational Tests 09/08/2017
201736023 170.12-09 Substantiation 09/08/2017
201736022 72.16-01 Exception For Certain Loans 09/08/2017
201736021 6038.00-00 Information with Respect to Certain Foreign Corporations and Partnerships 09/08/2017
201736021 6038A.00-00 Information with Respect to Certain Foreign Corporations 09/08/2017
201736021 6038B.02-00 Penalty 09/08/2017
201736021 6046.00-00 Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock 09/08/2017
201736021 6048.00-00 Returns as to Certain Foreign Trusts 09/08/2017
201736021 6677.00-00 Failure to File Information With Respect to Certain Foreign Trusts 09/08/2017
201736021 6679.00-00 Failure to File Returns, etc., With Respect to Foreign Corporations or Foreign Partnership 09/08/2017
201736021 9103.01-00 Authority 09/08/2017
201736020 7704.03-00 Qualifying Income 09/08/2017
201736019 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 09/08/2017
201736019 264.04-00 Key Persons 09/08/2017
201736019 7702.00-00 Life Insurance Contract Defined 09/08/2017
201736018 408.03-00 Rollover Contributions 09/08/2017
201736018 408.06-00 Distributions 09/08/2017
201736018 408.00-00 Individual Retirement Accounts 09/08/2017
201736017 2632.00-00 Special Rules for Allocation of GST Exemption 09/08/2017
201736017 2642.00-00 Inclusion Ratio 09/08/2017
201736017 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736016 9100.10-01 Accounting Methods 09/08/2017
201736016 9100.10-00 Section 446 09/08/2017
201736016 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736015 115.00-00 Income of States, Municipalities, etc. 09/08/2017
201736015 115.07-00 Filing Requirements 09/08/2017
201736015 6012.05-01 Estates or Trusts 09/08/2017
201736014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/08/2017
201736013 7701.00-00 Definitions 09/08/2017
201736012 7701.00-00 Definitions 09/08/2017
201736011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/08/2017
201736011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/08/2017
201736009 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736008 856.07-00 Treatment of Wholly Owned Subsidiaries 09/08/2017
201736008 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736007 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736006 7701.00-00 Definitions 09/08/2017
201736005 9100.22-00 Other 09/08/2017
201736005 992.02-00 Election 09/08/2017
201736004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736004 754.02-00 Timeliness of Election 09/08/2017
201736003 9100.04-00 Section 168; MACRS 09/08/2017
201736002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/08/2017
201736001 9100.22-00 Other 09/08/2017
201736000 6110.00-00 Index for Public Inspection of Written Determination 09/08/2017
201735021 3121.04-15 Corporate Officers and Directors 09/01/2017
201735021 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 09/01/2017
201735021 6201.00-00 Assessment Authority 09/01/2017
201735021 7436.01-03 Worker Classification 09/01/2017
201735020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2017
201735019 1361.00-00 Definitions 09/01/2017
201735019 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/01/2017
201735019 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/01/2017
201735019 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735018 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/01/2017
201735016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735015 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 09/01/2017
201735014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735012 7701.00-00 Definitions 09/01/2017
201735011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735009 2041.01-00 Pre-1942 Powers 09/01/2017
201735009 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735009 2601.03-00 Exceptions 09/01/2017
201735009 2601.03-01 Irrevocable Trusts 09/01/2017
201735009 2601.03-08 Constructive Additions 09/01/2017
201735008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 09/01/2017
201735005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/01/2017
201735005 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735004 9100.09-00 Section 442; Accounting Periods 09/01/2017
201735003 9100.22-00 Other 09/01/2017
201735003 992.01-02 Qualified Export Assets 09/01/2017
201735002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735001 115.00-00 Income of States, Municipalities, etc. 09/01/2017
201735001 115.07-00 Filing Requirements 09/01/2017
201735001 6012.05-01 Estates or Trusts 09/01/2017
201735000 6110.00-00 Index for Public Inspection of Written Determination 09/01/2017
201734011 4945.04-04 Grants to Individuals 08/25/2017
201734010 501.03-30 Organizational and Operational Tests 08/25/2017
201734009 501.09-03 Inurement 08/25/2017
201734009 501.36-00 Business Activities 08/25/2017
201734008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734007 7701.00-00 Definitions 08/25/2017
201734006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/25/2017
201734004 355.01-00 Spin-Off 08/25/2017
201734004 355.06-00 Device 08/25/2017
201734003 382.02-05 Closing of the Books 08/25/2017
201734003 9100.22-00 Other 08/25/2017
201734002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734001 853.01-00 Election 08/25/2017
201734001 9100.00-00 Extension of Time for Making Certain Elections 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 501.33-00 Private v. Public Interest Served 08/18/2017
201733015 501.36-01 Section 501(c)(3) Organizations 08/18/2017
201733015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/18/2017
201733014 597.05-01 Basis 08/18/2017
201733014 597.12-00 Anti-Abuse 08/18/2017
201733014 597.06-00 Taxable Transfers 08/18/2017
201733013 6031.04-02 Penalties 08/18/2017
201733013 6698.00-00 Failure to File Partnership Return 08/18/2017
201733012 816.02-00 Life Insurance Reserves 08/18/2017
201733012 816.03-00 Total Reserves Defined 08/18/2017
201733012 816.00-00 Life Insurance Company 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 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
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 2010.04-00 Portability Election under ? 2010(c)(5)(A) 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
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
201733005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733004 162.36-05 Outside Directors 08/18/2017
201733003 9100.22-00 Other 08/18/2017
201733003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 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

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