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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201736003 9100.04-00 Section 168; MACRS 09/08/2017
201736002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/08/2017
201736001 9100.22-00 Other 09/08/2017
201736000 6110.00-00 Index for Public Inspection of Written Determination 09/08/2017
201735021 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 09/01/2017
201735021 6201.00-00 Assessment Authority 09/01/2017
201735021 7436.01-03 Worker Classification 09/01/2017
201735021 3121.04-15 Corporate Officers and Directors 09/01/2017
201735020 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 09/01/2017
201735019 1361.00-00 Definitions 09/01/2017
201735019 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/01/2017
201735019 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/01/2017
201735019 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735018 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/01/2017
201735016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735015 9100.00-00 Extension of Time for Making Certain Elections 09/01/2017
201735015 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 09/01/2017
201735014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735012 7701.00-00 Definitions 09/01/2017
201735011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735009 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735009 2601.03-00 Exceptions 09/01/2017
201735009 2601.03-01 Irrevocable Trusts 09/01/2017
201735009 2601.03-08 Constructive Additions 09/01/2017
201735009 2041.01-00 Pre-1942 Powers 09/01/2017
201735008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/01/2017
201735005 2601.00-00 Tax On Generation Skipping Transfers 09/01/2017
201735005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 09/01/2017
201735004 9100.09-00 Section 442; Accounting Periods 09/01/2017
201735003 9100.22-00 Other 09/01/2017
201735003 992.01-02 Qualified Export Assets 09/01/2017
201735002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/01/2017
201735002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735001 115.00-00 Income of States, Municipalities, etc. 09/01/2017
201735001 115.07-00 Filing Requirements 09/01/2017
201735001 6012.05-01 Estates or Trusts 09/01/2017
201735000 6110.00-00 Index for Public Inspection of Written Determination 09/01/2017
201734011 4945.04-04 Grants to Individuals 08/25/2017
201734010 501.03-30 Organizational and Operational Tests 08/25/2017
201734009 501.36-00 Business Activities 08/25/2017
201734009 501.09-03 Inurement 08/25/2017
201734008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734007 7701.00-00 Definitions 08/25/2017
201734006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734004 355.01-00 Spin-Off 08/25/2017
201734004 355.06-00 Device 08/25/2017
201734004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/25/2017
201734003 382.02-05 Closing of the Books 08/25/2017
201734003 9100.22-00 Other 08/25/2017
201734002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734001 853.01-00 Election 08/25/2017
201734001 9100.00-00 Extension of Time for Making Certain Elections 08/25/2017
201734000 6110.00-00 Index for Public Inspection of Written Determination 08/25/2017
201733019 509.02-01 Publicly Supported Organizations 08/18/2017
201733018 4945.04-04 Grants to Individuals 08/18/2017
201733017 501.33-00 Private v. Public Interest Served 08/18/2017
201733017 501.35-00 "Exclusively" Test 08/18/2017
201733016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/18/2017
201733016 501.06-01 Performance of Particular Services for Members 08/18/2017
201733015 501.33-00 Private v. Public Interest Served 08/18/2017
201733015 501.36-01 Section 501(c)(3) Organizations 08/18/2017
201733015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/18/2017
201733014 597.05-01 Basis 08/18/2017
201733014 597.12-00 Anti-Abuse 08/18/2017
201733014 597.06-00 Taxable Transfers 08/18/2017
201733013 6031.04-02 Penalties 08/18/2017
201733013 6698.00-00 Failure to File Partnership Return 08/18/2017
201733012 816.00-00 Life Insurance Company Defined 08/18/2017
201733012 816.02-00 Life Insurance Reserves 08/18/2017
201733012 816.03-00 Total Reserves Defined 08/18/2017
201733011 9100.02-04 IDC Expenditures 08/18/2017
201733010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/18/2017
201733007 9100.00-00 Extension of Time for Making Certain Elections 08/18/2017
201733007 168.00-00 Modified Accelerated Cost Recovery System 08/18/2017
201733006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017

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