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
202021013 7701.00-00 Definitions 05/22/2020
202021012 7701.00-00 Definitions 05/22/2020
202021011 7701.00-00 Definitions 05/22/2020
202021010 9100.22-00 Other 05/22/2020
202021010 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021010 382.12-16 Controlled Groups 05/22/2020
202021010 382.12-00 Operating Rules 05/22/2020
202021010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/22/2020
202021009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/22/2020
202021008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/22/2020
202021008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/22/2020
202021007 1362.01-01 Shareholder Consent 05/22/2020
202021007 1362.01-00 Eligible v. Ineligible 05/22/2020
202021007 1362.00-00 Election by Small Business Corporation 05/22/2020
202021007 1361.05-00 Qualified Subchapter S Subsidiary 05/22/2020
202021007 1361.01-04 More than One Class of Stock 05/22/2020
202021007 1361.00-00 Definitions 05/22/2020
202021007 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/22/2020
202021006 1362.04-00 Inadvertent Terminations 05/22/2020
202021006 1362.02-02 Ceases to be Small Business Corporation 05/22/2020
202021006 1362.02-00 Termination of Election 05/22/2020
202021006 1362.00-00 Election by Small Business Corporation 05/22/2020
202021006 1361.03-03 Electing Small Business Trusts 05/22/2020
202021006 1361.03-00 Certain Trusts Permitted as Shareholders 05/22/2020
202021006 1361.00-00 Definitions 05/22/2020
202021005 9100.04-00 Section 168; MACRS 05/22/2020
202021005 9100.02-00 Section 59(e) 05/22/2020
202021004 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021003 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021003 2056.07-00 Qualified Terminable Interest Property 05/22/2020
202021002 1361.00-00 Definitions 05/22/2020
202021001 4947.02-00 Split-Interest Trusts 05/22/2020
202021001 4941.04-00 Definition of Self-Dealing 05/22/2020
202021000 6110.00-00 Index for Public Inspection of Written Determination 05/22/2020
202020025 4945.04-04 Grants to Individuals 05/15/2020
202020024 501.36-01 Section 501(c)(3) Organizations 05/15/2020
202020024 501.30-00 Control of Corporation 05/15/2020
202020023 4945.04-04 Grants to Individuals 05/15/2020
202020022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020
202020021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020
202020020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020
202020020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020
202020020 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020019 414.07-00 Governmental Plan 05/15/2020
202020018 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020018 7701.00-00 Definitions 05/15/2020
202020017 453.06-06 Election Out 05/15/2020
202020016 1362.00-00 Election by Small Business Corporation 05/15/2020
202020016 1362.04-00 Inadvertent Terminations 05/15/2020
202020016 1362.02-00 Termination of Election 05/15/2020
202020016 1362.01-00 Eligible v. Ineligible 05/15/2020
202020015 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020014 7701.00-00 Definitions 05/15/2020
202020014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
202020014 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/15/2020
202020013 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020013 7701.00-00 Definitions 05/15/2020
202020012 9100.22-00 Other 05/15/2020
202020012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/15/2020
202020011 45.00-00 Electricity Produced from Certain Renewable Sources 05/15/2020
202020010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/15/2020
202020010 2601.01-00 Effective Dates 05/15/2020
202020010 2514.03-00 Definition of General Power of Appointment 05/15/2020
202020010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/15/2020
202020009 2601.01-00 Effective Dates 05/15/2020
202020009 2514.03-00 Definition of General Power of Appointment 05/15/2020
202020009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/15/2020
202020009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/15/2020
202020008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/15/2020
202020008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/15/2020
202020008 2514.03-00 Definition of General Power of Appointment 05/15/2020
202020008 2601.01-00 Effective Dates 05/15/2020
202020007 856.00-00 Definition of Real Estate Investment Trust 05/15/2020
202020006 414.07-00 Governmental Plan 05/15/2020
202020005 1361.00-00 Definitions 05/15/2020
202020005 1361.03-00 Certain Trusts Permitted as Shareholders 05/15/2020
202020004 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/15/2020
202020004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/15/2020
202020003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/15/2020
202020003 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/15/2020
202020002 170.14-00 Qualified Conservation Contribution 05/15/2020
202020001 6231.05-00 Affected Item 05/15/2020
202020001 6231.03-00 Partnership Item 05/15/2020
202020000 6110.00-00 Index for Public Inspection of Written Determination 05/15/2020
202019031 4945.04-04 Grants to Individuals 05/08/2020
202019030 4945.04-04 Grants to Individuals 05/08/2020
202019029 501.36-00 Business Activities 05/08/2020
202019028 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/08/2020
202019028 501.03-05 Corporations 05/08/2020
202019027 501.07-00 Social Clubs 05/08/2020
202019026 115.06-02 Accruing to the State v. Accruing to Nongovernmental Persons 05/08/2020
202019026 115.03-00 Essential Governmental Function 05/08/2020
202019025 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019025 1361.05-00 Qualified Subchapter S Subsidiary 05/08/2020
202019025 1361.00-00 Definitions 05/08/2020
202019024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019024 7701.00-00 Definitions 05/08/2020
202019023 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/08/2020
202019022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/08/2020
202019022 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/08/2020
202019021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019020 7701.00-00 Definitions 05/08/2020
202019020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019020 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019019 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019019 7701.00-00 Definitions 05/08/2020
202019018 414.14-00 Employee Leasing 05/08/2020
202019017 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/08/2020
202019016 368.04-00 Assets for Control of Transferee (Type "D") 05/08/2020
202019016 368.00-00 Definitions Relating to Corporate Reorganizations 05/08/2020
202019016 361.02-02 Certain Transfers to Creditors 05/08/2020
202019016 361.02-00 Distributions 05/08/2020
202019016 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/08/2020
202019016 355.01-01 Split-Off 05/08/2020
202019016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/08/2020
202019015 2032.00-00 Alternate Valuation 05/08/2020
202019015 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019014 1362.04-00 Inadvertent Terminations 05/08/2020
202019014 1362.00-00 Election by Small Business Corporation 05/08/2020
202019013 1362.01-03 Late Elections 05/08/2020
202019012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019012 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019012 7701.00-00 Definitions 05/08/2020
202019012 7701.02-00 Partnerships v. Associations 05/08/2020
202019011 2632.00-00 Special Rules for Allocation of GST Exemption 05/08/2020
202019011 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019011 2642.00-00 Inclusion Ratio 05/08/2020
202019010 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/08/2020
202019010 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/08/2020
202019010 1362.04-00 Inadvertent Terminations 05/08/2020
202019010 1362.01-00 Eligible v. Ineligible 05/08/2020
202019010 1362.00-00 Election by Small Business Corporation 05/08/2020
202019010 1361.03-03 Electing Small Business Trusts 05/08/2020
202019009 1361.05-00 Qualified Subchapter S Subsidiary 05/08/2020
202019009 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019008 402.08-01 Rollover Lump Sums 05/08/2020
202019008 402.09-00 Tax on Lump Sum Distributions 05/08/2020
202019007 1362.04-00 Inadvertent Terminations 05/08/2020
202019007 1362.02-02 Ceases to be Small Business Corporation 05/08/2020
202019007 1361.01-04 More than One Class of Stock 05/08/2020
202019006 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019005 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 05/08/2020
202019004 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/08/2020
202019003 6221.00-00 Tax Treatment Determined At Partnership Level 05/08/2020
202019003 9300.98-05 Basket Contracts (Notice 2015-74) 05/08/2020
202019002 6402.00-00 Authority to Make Credits or Refunds 05/08/2020
202019001 832.04-00 Underwriting Income 05/08/2020
202019000 6110.00-00 Index for Public Inspection of Written Determination 05/08/2020
202018008 501.06-02 Conduct of Business for Profit 05/01/2020
202018008 501.06-01 Performance of Particular Services for Members 05/01/2020
202018008 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/01/2020
202018007 4945.04-04 Grants to Individuals 05/01/2020
202018006 9100.20-00 Section 1502; Election to File Consolidated Return 05/01/2020
202018005 162.00-00 Trade or Business (Deductible v. Not Deductible) 05/01/2020
202018004 9100.00-00 Extension of Time for Making Certain Elections 05/01/2020
202018003 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 05/01/2020
202018003 7702A.00-00 Modified Endowment Contracts 05/01/2020
202018003 7702.00-00 Life Insurance Contract Defined 05/01/2020
202018003 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 05/01/2020
202018002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 05/01/2020
202018002 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/01/2020
202018001 9100.00-00 Extension of Time for Making Certain Elections 05/01/2020
202018000 6110.00-00 Index for Public Inspection of Written Determination 05/01/2020
202017039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/24/2020
202017038 4945.04-04 Grants to Individuals 04/24/2020
202017037 501.07-00 Social Clubs 04/24/2020
202017037 501.07-05 Business with Nonmembers 04/24/2020
202017036 4942.03-07 Set-Asides 04/24/2020
202017035 501.03-30 Organizational and Operational Tests 04/24/2020
202017035 501.33-00 Private v. Public Interest Served 04/24/2020
202017034 501.33-00 Private v. Public Interest Served 04/24/2020
202017034 501.03-30 Organizational and Operational Tests 04/24/2020
202017033 4945.04-04 Grants to Individuals 04/24/2020
202017032 4942.03-07 Set-Asides 04/24/2020
202017031 501.33-00 Private v. Public Interest Served 04/24/2020
202017031 501.03-30 Organizational and Operational Tests 04/24/2020
202017030 501.03-30 Organizational and Operational Tests 04/24/2020
202017030 501.33-00 Private v. Public Interest Served 04/24/2020
202017030 501.32-01 Distribution of Assets to Private Individuals 04/24/2020
202017029 4945.04-04 Grants to Individuals 04/24/2020
202017028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/24/2020
202017028 501.06-01 Performance of Particular Services for Members 04/24/2020
202017027 168.24-00 Public Utility Property 04/24/2020
202017026 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/24/2020
202017026 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/24/2020
202017026 507.00-00 Termination of Private Foundation Status 04/24/2020
202017026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/24/2020
202017026 4945.00-00 Excise Taxes on Taxable Expenditures 04/24/2020
202017026 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/24/2020
202017026 4942.00-00 Taxes on Failure to Distribute Income 04/24/2020
202017025 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/24/2020
202017025 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017024 9100.22-00 Other 04/24/2020
202017024 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/24/2020
202017024 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/24/2020
202017023 61.22-00 Discharge of Indebtedness 04/24/2020
202017023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/24/2020

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