IRS Written Determinations
Instructions: More Information:

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
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 507.00-00 Termination of Private Foundation Status 07/26/2019
201930017 7520.00-00 Valuation Tables 07/26/2019
201930017 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 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 355.01-02 Split-Up 07/26/2019
201930011 355.03-00 Active Business 07/26/2019
201930011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 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 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930007 1296.00-00 Passive Foreign Investment Company 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 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019

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