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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201831013 501.03-18 Prevention of Cruelty Groups 08/03/2018
201831013 501.32-00 Income Inures v. does Not Inure to Private Individual 08/03/2018
201831013 501.33-00 Private v. Public Interest Served 08/03/2018
201831012 501.33-00 Private v. Public Interest Served 08/03/2018
201831012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/03/2018
201831011 61.00-00 Gross Income v. Not Gross Income 08/03/2018
201831010 9100.04-00 Section 168; MACRS 08/03/2018
201831009 4941.04-00 Definition of Self-Dealing 08/03/2018
201831009 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 08/03/2018
201831008 1362.01-00 Eligible v. Ineligible 08/03/2018
201831008 1362.01-01 Shareholder Consent 08/03/2018
201831008 1362.00-00 Election by Small Business Corporation 08/03/2018
201831007 4942.00-00 Taxes on Failure to Distribute Income 08/03/2018
201831007 9100.00-00 Extension of Time for Making Certain Elections 08/03/2018
201831006 415.02-01 Annual Addition 08/03/2018
201831006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 08/03/2018
201831006 402.01-00 Exempt Trust 08/03/2018
201831005 1362.00-00 Election by Small Business Corporation 08/03/2018
201831005 1362.02-00 Termination of Election 08/03/2018
201831005 1362.02-03 Passive Investment Income 08/03/2018
201831005 1362.04-00 Inadvertent Terminations 08/03/2018
201831004 408.00-00 Individual Retirement Accounts 08/03/2018
201831003 2511.18-00 Renunciation of Testate or Intestate Share 08/03/2018
201831002 7701.00-00 Definitions 08/03/2018
201831002 9100.00-00 Extension of Time for Making Certain Elections 08/03/2018
201831002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/03/2018
201831001 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/03/2018
201831001 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 08/03/2018
201831001 1361.00-00 Definitions 08/03/2018
201831000 6110.00-00 Index for Public Inspection of Written Determination 08/03/2018
201830026 431.00-00 Minimum Funding Standards for Multiemployer Plans 07/27/2018
201830025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/27/2018
201830025 4945.04-04 Grants to Individuals 07/27/2018
201830024 4945.04-04 Grants to Individuals 07/27/2018
201830023 501.33-00 Private v. Public Interest Served 07/27/2018
201830023 501.36-00 Business Activities 07/27/2018
201830023 501.36-01 Section 501(c)(3) Organizations 07/27/2018
201830022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/27/2018
201830014 503.03-00 Future Status of Organizations Denied Exemption 07/27/2018
201830013 6331.30-00 Finding of Jeopardy 07/27/2018
201830012 1.02-00 Joint Returns and Surviving Spouses 07/27/2018
201830011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/27/2018
201830010 754.02-00 Timeliness of Election 07/27/2018
201830010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/27/2018
201830009 9100.11-00 Section 472; LIFO Election 07/27/2018
201830008 1362.04-00 Inadvertent Terminations 07/27/2018
201830007 1362.00-00 Election by Small Business Corporation 07/27/2018
201830007 1362.04-00 Inadvertent Terminations 07/27/2018
201830006 141.01-01 Business Use Test 07/27/2018
201830006 141.01-02 Security or Payment Test 07/27/2018
201830006 141.01-04 Output Facilities 07/27/2018
201830006 103.02-00 State and Local 07/27/2018
201830005 1502.13-00 Intercompany Transactions 07/27/2018
201830005 165.00-00 Deductions For Losses 07/27/2018
201830005 165.06-00 Worthless Securities 07/27/2018
201830005 381.00-00 Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) 07/27/2018
201830004 1362.04-00 Inadvertent Terminations 07/27/2018
201830004 1361.03-02 Qualified Subchapter S Trusts 07/27/2018
201830003 4942.01-01 Non-Application to Operating Foundations 07/27/2018
201830003 4945.04-00 Definition of Taxable Expenditure 07/27/2018
201830002 7701.03-00 Association v. Trust 07/27/2018
201830002 7701.03-06 Liquidating Trusts 07/27/2018
201830002 7701.00-00 Definitions 07/27/2018
201830001 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 07/27/2018
201830001 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 07/27/2018
201830001 9100.00-00 Extension of Time for Making Certain Elections 07/27/2018
201830001 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 07/27/2018
201830001 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/27/2018
201830000 6110.00-00 Index for Public Inspection of Written Determination 07/27/2018
201829024 4945.04-04 Grants to Individuals 07/20/2018
201829023 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/20/2018
201829022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829005 2652.00-00 Other Definitions 07/20/2018
201829004 165.00-00 Deductions For Losses 07/20/2018
201829004 165.06-00 Worthless Securities 07/20/2018
201829004 165.06-02 Securities In Affiliated Corporations 07/20/2018
201829003 4942.03-05 Qualifying Distribution 07/20/2018

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