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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200426014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 06/25/2004
200426014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 06/25/2004
200427017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/02/2004
200430017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/23/2004
200430018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/23/2004
200431003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/30/2004
200431009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/30/2004
200434003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/20/2004
200434014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/20/2004
200434015 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 08/20/2004
200437007 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/10/2004
200438008 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/17/2004
200439026 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 09/24/2004
200442014 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/15/2004
200443031 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/22/2004
200501009 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/07/2005
200502022 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/14/2005
200502023 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 01/14/2005
200512002 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 03/25/2005
200514003 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/08/2005
200517016 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/29/2005
200517017 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/29/2005
200517018 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 04/29/2005
200518053 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518054 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518055 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518056 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200518069 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 05/06/2005
200527005 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/08/2005
200527006 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 07/08/2005
200541024 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200541025 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200541026 29.00-00 (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source 10/14/2005
200222002 51.00-00 (Was Formerly Section 44B) Targeted Jobs Credit 05/31/2002
200050046 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 12/15/2000
200052039 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 12/29/2000
200214034 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 04/05/2002
200225040 72.22-01 10 Percent Additional Tax for Taxable Distributions from Modified Endowment Contracts 06/21/2002
200243034 172.01-05 10-Year Carryover 10/25/2002
200711015 172.01-05 10-Year Carryover 03/16/2007
200741003 172.01-05 10-Year Carryover 10/12/2007
200804016 172.01-05 10-Year Carryover 01/25/2008
200836025 172.01-05 10-Year Carryover 09/05/2008
200924034 172.01-05 10-Year Carryover 06/12/2009
200515006 147.02-00 120 Percent Economic Life Limitation 04/15/2005
200649008 1362.0 12/08/2006
200501007 1362.01-3 01/07/2005
199918022 162.05-23, Release From Contract 05/07/1999
201149015 165.00-00 Deductions For Losses 12/09/2011
200926022 168.43-00 06/26/2009
200946037 199263A.03-00 11/13/2009
201232006 142.04-01 20/50 Test 08/10/2012
201033023 2032.00-00; 9100.00-00 08/20/2010
201109014 2032.00-00; 9100.00-00 03/04/2011
200018020 2511.00 Transfers in General (Gift v. Not a Gift) 05/05/2000
200345009 2601.00-0 Tax On Generation Skipping Transfers 11/07/2003
200504024 2642.-01-00 01/28/2005
200543048 2642.-01-00 10/28/2005
200737012 3 09/14/2007
199922032 6229.01-00 3 Years 06/04/1999
199928010 6229.01-00 3 Years 07/16/1999
200945064 6229.01-00 3 Years 11/06/2009
200312012 3121.02 Employment 03/21/2003
200814010 3401.01-00 Wages Subject to Withholding 04/04/2008
200005019 3406.00 Backup Withholding 02/04/2000
201418019 368. 05/02/2014
199919016 368.05-00, Recapitalization (Type "E") 05/14/1999
200206012 263A.06-02 3-Year Average Method 02/08/2002
200720012 382.09-01 3-year Period 05/18/2007
200748015 382.09-01 3-year Period 11/30/2007
200145007 142.04-02 40/60 Test 11/09/2001
200145012 142.04-02 40/60 Test 11/09/2001
200223011 142.04-02 40/60 Test 06/07/2002
201232006 142.04-02 40/60 Test 08/10/2012
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
200046040 415.02-04 403(b) Contracts 11/17/2000
200704042 408.03 Rollover Contributions 01/26/2007
200652044 412.06.00 Minimum Funding Waiver 12/29/2006
199928001 446.04-1 Specialized Basis 07/16/1999
199923005 4942.00 Taxes on Failure to Distribute Income 06/11/1999
201848018 4942.03-07 Set-Asides 11/30/2018
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
201447043 4944.05-00 Definitions 11/21/2014
201848019 4945.04-04 Grants to Individuals 11/30/2018
201848020 4945.04-04 Grants to Individuals 11/30/2018
201848021 4945.04-04 Grants to Individuals 11/30/2018
201852021 4945.04-04 Grants to Individuals 02/01/2019
201852022 4945.04-04 Grants to Individuals 02/01/2019
201451044 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/19/2014
200520009 2041.11-00 5 and 5 Power 05/20/2005
200520010 2041.11-00 5 and 5 Power 05/20/2005
200726008 2041.11-00 5 and 5 Power 06/29/2007
200917015 2041.11-00 5 and 5 Power 04/24/2009
201042004 2041.11-00 5 and 5 Power 10/22/2010
200934010 141.01-03 5 Percent Test 08/21/2009
200006049 141.01-07 501(c)(3) Bonds 02/11/2000
201544031 150.01-04 501(c)(3) Organization 10/30/2015
201748011 150.01-04 501(c)(3) Organization 12/01/2017
200446025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. 07/26/2004
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451030 501.07-00 Social Clubs 12/19/2014
201848017 501.07-00 Social Clubs 11/30/2018
201629009 501.07-03}Leases or Sales of Club Property 07/15/2016
201714031 501.32-00 04/07/2017
201451043 501.33-00 Private v. Public Interest Served 12/18/2014
201451045 501.33-00 Private v. Public Interest Served 12/19/2014
201451043 501.33-01 Trustees Serve Private Interest 12/18/2014
201451045 501.33-01 Trustees Serve Private Interest 12/19/2014
200521021 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/27/2005
201436001 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/05/2014
201603010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603011 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603012 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603013 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603014 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201636003 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/02/2016
201717010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 04/28/2017
201451044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/19/2014
201702009 54.09-00 54AA.00-00 Build America Bonds 01/13/2017
200747016 382.11-09 5-Percent Shareholder 11/23/2007
200822013 382.11-09 5-Percent Shareholder 05/30/2008
200902007 382.11-09 5-Percent Shareholder 01/09/2009
201403007 382.11-09 5-Percent Shareholder 01/17/2014
201902022 382.11-09 5-Percent Shareholder 01/11/2019
199922032 6229.03-01 6 Years for 3 Years 06/04/1999
199925016 6229.03-01 6 Years for 3 Years 06/25/1999
200537029 6229.03-01 6 Years for 3 Years 09/16/2005
200628021 6229.03-01 6 Years for 3 Years 07/14/2006
201007056 6229.03-01 6 Years for 3 Years 02/19/2010
200204003 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 01/25/2002
200213006 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 03/29/2002
201117014 6041.00-00; 61.00-00 04/29/2011
201104036 6050.00-00 01/28/2011
201133007 61.00-00 Gross Income v. Not Gross Income 08/19/2011
200304029 6110.00-00 Pulled 01/23/2003
200304030 6110.00-00 Pulled 01/23/2003
200305003 6110.00-00 Pulled as duplicate 01/31/2003
199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999
199940002 62.02.00 PENALITES: Bankruptcy Act proceedings 10/08/1999
200132002 62.02-03 Non-Reimbursements Arrangements 08/17/2005
200305004 6213.08-00 Waiver of Restrictions 01/31/2003
200204001 6501.00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/25/2002
200250003 663.04-00 65-Day Rule 12/13/2002
200602009 663.04-00 65-Day Rule 01/13/2006
200617015 663.04-00 65-Day Rule 04/28/2006
200834006 663.04-00 65-Day Rule 08/22/2008
200852030 663.04-00 65-Day Rule 12/26/2008
200904020 663.04-00 65-Day Rule 01/23/2009
201115004 663.04-00 65-Day Rule 04/15/2011
201129026 663.04-00 65-Day Rule 07/22/2011
201245008 663.04-00 65-Day Rule 11/09/2012
201709010 663.04-00 65-Day Rule 03/03/2017
201801011 663.04-00 65-Day Rule 01/05/2018
199916023 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/1999
200931048 7651.00-00 Administration and Collection of Taxes in Possessions 07/31/2009
201129028 7704.03-00 Qualifying Income 07/22/2011
200136006 81.02.00 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract 09/07/2001
200221037 877.00 Expatriation to Avoid Tax 05/24/2002
200225047 9100.00-0 Extension of Time for Making Certain Elections 06/21/2002
200528007 9100.00-00 07/15/2005
200919005 2652.00-00 9100.00-00 05/08/2009
200932016 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
201848022 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
200419029 9100.01 Section 42; Low-Income Housing Credit 05/07/2004
200840005 9100.15-0-0 10/03/2008
200816026 9100.22.00 04/18/2008
200430003 337.15-00 9100-29.00 07/23/2004
201222019 9114. 06/01/2012
199919021 925.00-00, Transfer Pricing Rules 05/14/1999
200303009 9999.00-00 Pulled for Inspection 01/15/2003
199925006 165.13-00 Abandonment Losses 06/25/1999
199933003 165.13-00 Abandonment Losses 08/20/1999
199945054 165.13-00 Abandonment Losses 11/12/1999
200001002 165.13-00 Abandonment Losses 01/07/2000
200001005 165.13-00 Abandonment Losses 01/07/2000
200012082 165.13-00 Abandonment Losses 03/24/2000
200013006 165.13-00 Abandonment Losses 03/31/2000
200048002 165.13-00 Abandonment Losses 12/01/2000
200050001 165.13-00 Abandonment Losses 12/15/2000
200132031 165.13-00 Abandonment Losses 08/10/2001
200502039 165.13-00 Abandonment Losses 01/14/2005
201138022 165.13-00 Abandonment Losses 09/23/2011
201612003 165.13-00 Abandonment Losses 03/18/2016
200014036 6404.06-00 Abatement of Interest 04/07/2000
200114033 6404.06-00 Abatement of Interest 04/06/2001
200124014 6404.06-00 Abatement of Interest 06/15/2001
200130040 6404.06-00 Abatement of Interest 07/27/2001
200815034 6404.06-00 Abatement of Interest 04/11/2008
201414020 6404.06-00 Abatement of Interest 04/04/2014
200347023 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 11/21/2003
200452037 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 12/24/2004
201129050 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 07/22/2011
201423035 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 06/12/2014
201547007 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 11/20/2015
201643021 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 10/21/2016
199924010 6404.00-00 Abatements 06/18/1999
199926012 6404.00-00 Abatements 07/02/1999

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