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
201933021 501.06-01 Performance of Particular Services for Members 08/16/2019
201933020 501.03-30 Organizational and Operational Tests 08/16/2019
201933020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933019 501.33-00 Private v. Public Interest Served 08/16/2019
201933019 501.35-00 "Exclusively" Test 08/16/2019
201933019 501.03-30 Organizational and Operational Tests 08/16/2019
201933019 501.03-31 Limitation of Beneficiaries 08/16/2019
201933019 508.04-00 Governing Instruments 08/16/2019
201933018 501.06-01 Performance of Particular Services for Members 08/16/2019
201933018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933017 501.06-01 Performance of Particular Services for Members 08/16/2019
201933016 501.03-30 Organizational and Operational Tests 08/16/2019
201933016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933015 501.33-00 Private v. Public Interest Served 08/16/2019
201933015 501.35-00 "Exclusively" Test 08/16/2019
201933015 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.03-31 Limitation of Beneficiaries 08/16/2019
201933015 508.04-00 Governing Instruments 08/16/2019
201933014 501.06-01 Performance of Particular Services for Members 08/16/2019
201933014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/16/2019
201933012 6501.08-03 Conditional Waiver 08/16/2019
201933011 6325.03-00 Certificate of Discharge 08/16/2019
201933010 6323.02-00 Validity as Against Mortgages (See 6321.03-20) 08/16/2019
201933009 1502.75-10 When Group Remains in Existence 08/16/2019
201933009 1502.76-00 Taxable Year of Members of Group 08/16/2019
201933009 1502.75-00 Filing Requirements 08/16/2019
201933008 468A.00-00 Special Rules for Decommissioning Cost 08/16/2019
201933007 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/16/2019
201933007 2055.12-07 Guaranteed Annuity Lead Interest 08/16/2019
201933006 401.11-00 Commencement of Benefits Under Qualified Trusts 08/16/2019
201933005 213.05-00 Medical Care 08/16/2019
201933004 1362.01-01 Shareholder Consent 08/16/2019
201933004 1362.04-00 Inadvertent Terminations 08/16/2019
201933004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 08/16/2019
201933003 9100.10-01 Accounting Methods 08/16/2019
201933002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 9100.00-00 Extension of Time for Making Certain Elections 08/16/2019
201933002 754.02-00 Timeliness of Election 08/16/2019
201933001 1361.03-03 Electing Small Business Trusts 08/16/2019
201933001 1362.00-00 Election by Small Business Corporation 08/16/2019
201933001 1362.02-00 Termination of Election 08/16/2019
201933001 1362.02-02 Ceases to be Small Business Corporation 08/16/2019
201933001 1362.04-00 Inadvertent Terminations 08/16/2019
201933001 1361.03-00 Certain Trusts Permitted as Shareholders 08/16/2019
201933001 1361.00-00 Definitions 08/16/2019
201933000 6110.00-00 Index for Public Inspection of Written Determination 08/16/2019
201932019 9100.00-00 Extension of Time for Making Certain Elections 08/09/2019
201932018 4945.04-04 Grants to Individuals 08/09/2019
201932017 501.38-01 "Action" Organizations 08/09/2019
201932017 501.35-00 "Exclusively" Test 08/09/2019
201932016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/09/2019
201932016 501.04-07 Homeowners Association 08/09/2019
201932016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/09/2019
201932015 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932014 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932013 4982.05-00 Definitions and Special Rules 08/09/2019
201932013 4982.06-00 Election to Use Taxable Year 08/09/2019
201932012 4982.05-00 Definitions and Special Rules 08/09/2019
201932012 4982.06-00 Election to Use Taxable Year 08/09/2019
201932012 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932011 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932011 4982.05-00 Definitions and Special Rules 08/09/2019
201932011 4982.06-00 Election to Use Taxable Year 08/09/2019
201932010 2501.01-00 Gift v. Not a Gift 08/09/2019
201932010 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932009 2501.01-00 Gift v. Not a Gift 08/09/2019
201932009 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932008 2501.01-00 Gift v. Not a Gift 08/09/2019
201932008 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932007 2501.01-00 Gift v. Not a Gift 08/09/2019
201932007 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932006 2501.01-00 Gift v. Not a Gift 08/09/2019
201932006 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932005 2501.01-00 Gift v. Not a Gift 08/09/2019
201932005 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932004 2501.01-00 Gift v. Not a Gift 08/09/2019
201932004 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932003 2501.01-00 Gift v. Not a Gift 08/09/2019
201932003 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932002 2501.01-00 Gift v. Not a Gift 08/09/2019
201932002 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932001 2501.01-00 Gift v. Not a Gift 08/09/2019
201932001 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932000 6110.00-00 Index for Public Inspection of Written Determination 08/09/2019
201931013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931013 501.06-01 Performance of Particular Services for Members 08/02/2019
201931012 501.03-30 Organizational and Operational Tests 08/02/2019
201931012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/02/2019
201931011 501.33-00 Private v. Public Interest Served 08/02/2019
201931011 501.35-00 "Exclusively" Test 08/02/2019
201931011 501.03-30 Organizational and Operational Tests 08/02/2019
201931011 501.03-31 Limitation of Beneficiaries 08/02/2019
201931011 508.04-00 Governing Instruments 08/02/2019
201931010 501.06-01 Performance of Particular Services for Members 08/02/2019
201931010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/02/2019
201931008 32.00-00 (Former Section 43 Redesignated Section 32) Earned Income Credit 08/02/2019
201931007 355.01-00 Spin-Off 08/02/2019
201931006 408.03-00 Rollover Contributions 08/02/2019
201931005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/02/2019
201931005 355.01-02 Split-Up 08/02/2019
201931005 368.00-00 Definitions Relating to Corporate Reorganizations 08/02/2019
201931005 368.04-00 Assets for Control of Transferee (Type "D") 08/02/2019
201931004 1362.04-00 Inadvertent Terminations 08/02/2019
201931003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/02/2019
201931003 9100.22-00 Other 08/02/2019
201931002 9100.10-00 Section 446 08/02/2019
201931002 9100.10-01 Accounting Methods 08/02/2019
201931002 9100.00-00 Extension of Time for Making Certain Elections 08/02/2019
201931001 25.00-00 Interest on Certain Home Mortgages (Credit for) 08/02/2019
201931001 9100.00-00 Extension of Time for Making Certain Elections 08/02/2019
201931000 6110.00-00 Index for Public Inspection of Written Determination 08/02/2019
201930028 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/26/2019
201930027 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930026 4945.04-04 Grants to Individuals 07/26/2019
201930025 7702B.02-00 Definition 07/26/2019
201930024 263.14-00 Allocation Between Capital Expenditure and Expense 07/26/2019
201930023 1361.01-04 More than One Class of Stock 07/26/2019
201930023 1362.02-00 Termination of Election 07/26/2019
201930023 1362.04-00 Inadvertent Terminations 07/26/2019
201930022 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930021 7701.00-00 Definitions 07/26/2019
201930021 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930020 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930019 1502.75-00 Filing Requirements 07/26/2019
201930019 9100.20-00 Section 1502; Election to File Consolidated Return 07/26/2019
201930018 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930017 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/26/2019
201930017 507.00-00 Termination of Private Foundation Status 07/26/2019
201930017 7520.00-00 Valuation Tables 07/26/2019
201930016 168.00-00 Modified Accelerated Cost Recovery System 07/26/2019
201930015 168.00-00 Modified Accelerated Cost Recovery System 07/26/2019
201930014 7701.00-00 Definitions 07/26/2019
201930014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930013 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 07/26/2019
201930012 1502.19-00 Excess Losses 07/26/2019
201930011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2019
201930011 355.01-02 Split-Up 07/26/2019
201930011 355.03-00 Active Business 07/26/2019
201930010 1362.01-03 Late Elections 07/26/2019
201930010 7701.00-00 Definitions 07/26/2019
201930010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/26/2019
201930008 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930008 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930007 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930007 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930006 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930006 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930005 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930005 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930004 468B.02-00 Taxation of Designated Settlement Funds 07/26/2019
201930004 115.06-00 Income Accruing to the State 07/26/2019
201930003 856.00-00 Definition of Real Estate Investment Trust 07/26/2019
201930003 856.02-00 Investment Requirements 07/26/2019
201930003 856.04-00 Rents From Real Property 07/26/2019
201930002 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/26/2019
201930001 9100.22-00 Other 07/26/2019
201930000 6110.00-00 Index for Public Inspection of Written Determination 07/26/2019
201929024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929021 501.03-05 Corporations 07/19/2019
201929021 501.03-30 Organizational and Operational Tests 07/19/2019
201929021 501.33-00 Private v. Public Interest Served 07/19/2019
201929021 501.36-01 Section 501(c)(3) Organizations 07/19/2019
201929020 4945.04-04 Grants to Individuals 07/19/2019
201929019 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 07/19/2019
201929019 743.02-00 Adjustments to Basis 07/19/2019
201929019 752.04-00 Sale or Exchange of an Interest 07/19/2019
201929019 761.05-00 Distributions of Partnership Interests Treated as Exchanges 07/19/2019
201929019 708.02-00 Merger, Conversion or Consolidation 07/19/2019
201929018 9100.22-00 Other 07/19/2019
201929017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929016 754.02-00 Timeliness of Election 07/19/2019
201929016 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929015 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929014 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019

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