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
202020005 1361.00-00 Definitions 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
202020004 2010.04-00 Portability Election under § 2010(c)(5)(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 6231.03-00 Partnership Item 05/15/2020
202020001 6231.05-00 Affected 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 115.03-00 Essential Governmental Function 05/08/2020
202019026 115.06-02 Accruing to the State v. Accruing to Nongovernmental Persons 05/08/2020
202019025 1361.05-00 Qualified Subchapter S Subsidiary 05/08/2020
202019025 9100.00-00 Extension of Time for Making Certain Elections 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 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019019 7701.00-00 Definitions 05/08/2020
202019019 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
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 361.02-00 Distributions 05/08/2020
202019016 355.01-01 Split-Off 05/08/2020
202019016 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/08/2020
202019016 361.02-02 Certain Transfers to Creditors 05/08/2020
202019016 368.00-00 Definitions Relating to Corporate Reorganizations 05/08/2020
202019016 368.04-00 Assets for Control of Transferee (Type "D") 05/08/2020
202019016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/08/2020
202019015 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019015 2032.00-00 Alternate Valuation 05/08/2020
202019014 1362.00-00 Election by Small Business Corporation 05/08/2020
202019014 1362.04-00 Inadvertent Terminations 05/08/2020
202019013 1362.01-03 Late Elections 05/08/2020
202019012 7701.02-00 Partnerships v. Associations 05/08/2020
202019012 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019012 7701.00-00 Definitions 05/08/2020
202019011 2632.00-00 Special Rules for Allocation of GST Exemption 05/08/2020
202019011 2642.00-00 Inclusion Ratio 05/08/2020
202019011 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019010 1362.04-00 Inadvertent Terminations 05/08/2020
202019010 1362.01-00 Eligible v. Ineligible 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 1361.03-03 Electing Small Business Trusts 05/08/2020
202019010 1362.00-00 Election by Small Business Corporation 05/08/2020
202019009 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019009 1361.05-00 Qualified Subchapter S Subsidiary 05/08/2020
202019008 402.09-00 Tax on Lump Sum Distributions 05/08/2020
202019008 402.08-01 Rollover Lump Sums 05/08/2020
202019007 1362.02-02 Ceases to be Small Business Corporation 05/08/2020
202019007 1362.04-00 Inadvertent Terminations 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 9300.98-05 Basket Contracts (Notice 2015-74) 05/08/2020
202019003 6221.00-00 Tax Treatment Determined At Partnership Level 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 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/01/2020
202018008 501.06-01 Performance of Particular Services for Members 05/01/2020
202018008 501.06-02 Conduct of Business for Profit 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 264.00-00 Amounts Paid in Connection With Insurance (Deductible v. Not Deductible) 05/01/2020
202018003 7702.00-00 Life Insurance Contract Defined 05/01/2020
202018003 7702A.00-00 Modified Endowment Contracts 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 501.33-00 Private v. Public Interest Served 04/24/2020
202017035 501.03-30 Organizational and Operational Tests 04/24/2020
202017034 501.03-30 Organizational and Operational Tests 04/24/2020
202017034 501.33-00 Private v. Public Interest Served 04/24/2020
202017033 4945.04-04 Grants to Individuals 04/24/2020
202017032 4942.03-07 Set-Asides 04/24/2020
202017031 501.03-30 Organizational and Operational Tests 04/24/2020
202017031 501.33-00 Private v. Public Interest Served 04/24/2020
202017030 501.32-01 Distribution of Assets to Private Individuals 04/24/2020
202017030 501.33-00 Private v. Public Interest Served 04/24/2020
202017030 501.03-30 Organizational and Operational Tests 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 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 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/24/2020
202017026 4942.00-00 Taxes on Failure to Distribute Income 04/24/2020
202017026 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/24/2020
202017026 4945.00-00 Excise Taxes on Taxable Expenditures 04/24/2020
202017026 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/24/2020
202017025 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017025 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/24/2020
202017024 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/24/2020
202017024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/24/2020
202017024 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017024 9100.22-00 Other 04/24/2020
202017023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/24/2020
202017023 61.22-00 Discharge of Indebtedness 04/24/2020
202017023 331.04-00 Year Liquidation Occurs 04/24/2020
202017023 108.00-00 Income From Discharge of Indebtedness 04/24/2020
202017022 263.14-00 Allocation Between Capital Expenditure and Expense 04/24/2020
202017022 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/24/2020
202017021 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/24/2020
202017020 1362.00-00 Election by Small Business Corporation 04/24/2020
202017019 7701.00-00 Definitions 04/24/2020
202017019 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2020
202017018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/24/2020
202017018 671.02-00 Persons Treated as Grantors 04/24/2020
202017018 2041.03-00 General Power v. Not a General Power 04/24/2020
202017017 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/24/2020
202017016 853.00-00 Foreign Tax Credit Allowed Shareholders 04/24/2020
202017016 853.01-00 Election 04/24/2020
202017016 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017015 168.24-01 Normalization Rules 04/24/2020
202017014 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017014 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017013 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017013 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017012 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017012 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017011 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017011 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017010 2642.00-00 Inclusion Ratio 04/24/2020
202017010 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017010 2632.00-00 Special Rules for Allocation of GST Exemption 04/24/2020
202017009 2632.00-00 Special Rules for Allocation of GST Exemption 04/24/2020
202017009 2642.00-00 Inclusion Ratio 04/24/2020
202017009 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017008 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/24/2020
202017007 468A.00-00 Special Rules for Decommissioning Cost 04/24/2020
202017006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017006 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017006 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017005 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017005 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017004 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017004 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017003 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017003 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017002 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017002 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017001 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017001 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017000 6110.00-00 Index for Public Inspection of Written Determination 04/24/2020
202016031 4945.04-04 Grants to Individuals 04/17/2020
202016030 4945.04-04 Grants to Individuals 04/17/2020
202016029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016029 501.35-00 "Exclusively" Test 04/17/2020
202016028 501.36-01 Section 501(c)(3) Organizations 04/17/2020
202016028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/17/2020
202016027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016027 501.33-00 Private v. Public Interest Served 04/17/2020
202016026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016026 501.33-00 Private v. Public Interest Served 04/17/2020
202016025 501.33-00 Private v. Public Interest Served 04/17/2020
202016025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016024 501.03-30 Organizational and Operational Tests 04/17/2020
202016024 501.33-00 Private v. Public Interest Served 04/17/2020
202016023 501.03-30 Organizational and Operational Tests 04/17/2020
202016022 501.33-00 Private v. Public Interest Served 04/17/2020
202016022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020

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