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
201908019 1362.00-00 Election by Small Business Corporation 02/22/2019
201908019 1362.04-00 Inadvertent Terminations 02/22/2019
201908018 2032A.00-00 Valuation of Farm Real Property 02/22/2019
201908018 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908017 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908017 1362.04-00 Inadvertent Terminations 02/22/2019
201908017 1361.01-04 More than One Class of Stock 02/22/2019
201908016 864.02-00 Effectively Connected Income 02/22/2019
201908016 864.02-06 Deferred Payments 02/22/2019
201908016 882.04-00 Allocation of Deductions 02/22/2019
201908016 882.07-02 Liability/Asset Ratio 02/22/2019
201908015 1361.01-04 More than One Class of Stock 02/22/2019
201908015 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908015 1362.04-00 Inadvertent Terminations 02/22/2019
201908014 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/22/2019
201908013 263.14-00 Allocation Between Capital Expenditure and Expense 02/22/2019
201908013 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908012 1361.03-03 Electing Small Business Trusts 02/22/2019
201908012 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908012 1362.04-00 Inadvertent Terminations 02/22/2019
201908011 7701.00-00 Definitions 02/22/2019
201908011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908010 7701.00-00 Definitions 02/22/2019
201908009 1362.00-00 Election by Small Business Corporation 02/22/2019
201908009 1362.01-00 Eligible v. Ineligible 02/22/2019
201908009 1362.01-02 Election After Termination 02/22/2019
201908008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908008 2522.01-00 Charitable Gifts 02/22/2019
201908008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908008 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/22/2019
201908008 642.00-00 Special Rules for Credits and Deductions 02/22/2019
201908008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019

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