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
|
UILC
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Subject
|
Released
|
|---|---|---|---|
| 201947004 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/22/2019 |
| 201947004 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 11/22/2019 |
| 201947003 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/22/2019 |
| 201947003 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 11/22/2019 |
| 201947003 | 2033.00-00 | Property in Which Decedent Had an Interest | 11/22/2019 |
| 201947003 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/22/2019 |
| 201947003 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 11/22/2019 |
| 201947003 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947003 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947003 | 2501.01-00 | Gift v. Not a Gift | 11/22/2019 |
| 201947002 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947002 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/22/2019 |
| 201947002 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 11/22/2019 |
| 201947002 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/22/2019 |
| 201947002 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 11/22/2019 |
| 201947002 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947002 | 2501.01-00 | Gift v. Not a Gift | 11/22/2019 |
| 201947002 | 2033.00-00 | Property in Which Decedent Had an Interest | 11/22/2019 |
| 201947001 | 2501.01-00 | Gift v. Not a Gift | 11/22/2019 |
| 201947001 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/22/2019 |
| 201947001 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947001 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/22/2019 |
| 201947001 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 11/22/2019 |
| 201947001 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 11/22/2019 |
| 201947001 | 2033.00-00 | Property in Which Decedent Had an Interest | 11/22/2019 |
| 201947001 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 11/22/2019 |
| 201947000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/22/2019 |
| 201946015 | 4945.04-04 | Grants to Individuals | 11/15/2019 |
| 201946014 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/15/2019 |
| 201946014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/15/2019 |
| 201946013 | 1362.04-00 | Inadvertent Terminations | 11/15/2019 |
| 201946012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/15/2019 |
| 201946011 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/15/2019 |
| 201946009 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 11/15/2019 |
| 201946009 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 11/15/2019 |
| 201946009 | 2056.07-00 | Qualified Terminable Interest Property | 11/15/2019 |
| 201946009 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/15/2019 |
| 201946009 | 2519.00-00 | Disposition of Certain Life Estates | 11/15/2019 |
| 201946009 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 11/15/2019 |
| 201946008 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946007 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 11/15/2019 |
| 201946006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946003 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/15/2019 |
| 201945030 | 4945.04-04 | Grants to Individuals | 11/08/2019 |
| 201945029 | 501.03-08 | Educational Organizations | 11/08/2019 |
| 201945029 | 501.03-33 | Lessening the Burdens of Government | 11/08/2019 |
| 201945028 | 501.06-01 | Performance of Particular Services for Members | 11/08/2019 |
| 201945028 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/08/2019 |
| 201945027 | 6062.00-00 | Signing of Corporation Returns | 11/08/2019 |
| 201945027 | 6063.00-00 | Signing of Partnership Returns | 11/08/2019 |
| 201945026 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 11/08/2019 |
| 201945025 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945024 | 404.11-00 | Year of Deduction | 11/08/2019 |
| 201945024 | 404.11-01 | Time of Contribution | 11/08/2019 |
| 201945023 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945023 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/08/2019 |
| 201945023 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/08/2019 |
| 201945022 | 355.01-00 | Spin-Off | 11/08/2019 |
| 201945022 | 355.05-01 | Distribution of Control | 11/08/2019 |
| 201945021 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945020 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945019 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945018 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945016 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/08/2019 |
| 201945016 | 355.01-01 | Split-Off | 11/08/2019 |
| 201945016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/08/2019 |
| 201945015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945014 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/08/2019 |
| 201945014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945013 | 9100.22-00 | Other | 11/08/2019 |
| 201945012 | 168.36-00 | Additional First Year Depreciation | 11/08/2019 |
| 201945011 | 1382.00-00 | Taxable Income of Cooperatives | 11/08/2019 |
| 201945011 | 1388.00-00 | Definitions; Special Rules | 11/08/2019 |
| 201945010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2019 |
| 201945010 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/08/2019 |
| 201945009 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945008 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945007 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945003 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/08/2019 |
| 201944017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2019 |
| 201944017 | 501.03-05 | Corporations | 11/01/2019 |
| 201944017 | 501.03-30 | Organizational and Operational Tests | 11/01/2019 |
| 201944016 | 501.36-01 | Section 501(c)(3) Organizations | 11/01/2019 |
| 201944016 | 501.35-00 | "Exclusively" Test | 11/01/2019 |
| 201944016 | 501.33-00 | Private v. Public Interest Served | 11/01/2019 |
| 201944015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/01/2019 |
| 201944015 | 501.36-00 | Business Activities | 11/01/2019 |
| 201944015 | 501.33-00 | Private v. Public Interest Served | 11/01/2019 |
| 201944014 | 501.06-01 | Performance of Particular Services for Members | 11/01/2019 |
| 201944014 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/01/2019 |
| 201944012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2019 |
| 201944011 | 856.04-00 | Rents From Real Property | 11/01/2019 |
| 201944010 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 11/01/2019 |
| 201944009 | 9100.22-00 | Other | 11/01/2019 |
| 201944009 | 992.02-00 | Election | 11/01/2019 |
| 201944008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/01/2019 |
| 201944008 | 2642.00-00 | Inclusion Ratio | 11/01/2019 |
| 201944008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/01/2019 |
| 201944007 | 7701.02-00 | Partnerships v. Associations | 11/01/2019 |
| 201944006 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 11/01/2019 |
| 201944006 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 11/01/2019 |
| 201944005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/01/2019 |
| 201944005 | 7701.00-00 | Definitions | 11/01/2019 |
| 201944004 | 1362.00-00 | Election by Small Business Corporation | 11/01/2019 |
| 201944004 | 1362.01-03 | Late Elections | 11/01/2019 |
| 201944003 | 408.03-00 | Rollover Contributions | 11/01/2019 |
| 201944002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/01/2019 |
| 201944002 | 355.01-00 | Spin-Off | 11/01/2019 |
| 201944002 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/01/2019 |
| 201944002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/01/2019 |
| 201944001 | 9100.04-00 | Section 168; MACRS | 11/01/2019 |
| 201944000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/01/2019 |
| 201943029 | 4945.04-04 | Grants to Individuals | 10/25/2019 |
| 201943028 | 4945.04-04 | Grants to Individuals | 10/25/2019 |
| 201943027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2019 |
| 201943026 | 501.07-00 | Social Clubs | 10/25/2019 |
| 201943025 | 501.07-06 | Payment of Benefits to Members | 10/25/2019 |
| 201943025 | 501.07-05 | Business with Nonmembers | 10/25/2019 |
| 201943024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2019 |
| 201943023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2019 |
| 201943022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2019 |
| 201943021 | 168.29-01 | Outside the United States | 10/25/2019 |
| 201943020 | 408.00-00 | Individual Retirement Accounts | 10/25/2019 |
| 201943020 | 408.05-01 | Benefit Distributions | 10/25/2019 |
| 201943019 | 1362.01-03 | Late Elections | 10/25/2019 |
| 201943019 | 1362.00-00 | Election by Small Business Corporation | 10/25/2019 |
| 201943018 | 1362.04-00 | Inadvertent Terminations | 10/25/2019 |
| 201943017 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/25/2019 |
| 201943017 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/25/2019 |
| 201943017 | 754.02-00 | Timeliness of Election | 10/25/2019 |
| 201943017 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2019 |
| 201943016 | 9100.22-00 | Other | 10/25/2019 |
| 201943016 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/25/2019 |
| 201943015 | 1361.00-00 | Definitions | 10/25/2019 |
| 201943015 | 1362.02-00 | Termination of Election | 10/25/2019 |
| 201943015 | 1362.02-02 | Ceases to be Small Business Corporation | 10/25/2019 |
| 201943015 | 1362.04-00 | Inadvertent Terminations | 10/25/2019 |
| 201943015 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/25/2019 |
| 201943015 | 1361.03-03 | Electing Small Business Trusts | 10/25/2019 |
| 201943015 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/25/2019 |
| 201943015 | 1362.00-00 | Election by Small Business Corporation | 10/25/2019 |
| 201943014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/25/2019 |
| 201943014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/25/2019 |
| 201943013 | 9100.22-00 | Other | 10/25/2019 |
| 201943013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2019 |
| 201943013 | 992.02-00 | Election | 10/25/2019 |
| 201943012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/25/2019 |
| 201943012 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/25/2019 |
| 201943011 | 355.01-00 | Spin-Off | 10/25/2019 |
| 201943010 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 10/25/2019 |
| 201943010 | 2056.07-00 | Qualified Terminable Interest Property | 10/25/2019 |
| 201943010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2019 |
| 201943009 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 10/25/2019 |
| 201943008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/25/2019 |
| 201943008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2019 |
| 201943007 | 2652.01-02 | Special Election for QTIP | 10/25/2019 |
| 201943007 | 2654.00-00 | Special Rules | 10/25/2019 |
| 201943007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2019 |
| 201943007 | 2056.07-00 | Qualified Terminable Interest Property | 10/25/2019 |
| 201943006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/25/2019 |
| 201943006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/25/2019 |
| 201943005 | 7701.02-00 | Partnerships v. Associations | 10/25/2019 |
| 201943004 | 453.00-00 | Installment Method (Available v. Not Available) | 10/25/2019 |
| 201943004 | 453.08-00 | Revocation of Elections | 10/25/2019 |
| 201943003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2019 |
| 201943003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/25/2019 |
| 201943003 | 7701.00-00 | Definitions | 10/25/2019 |
| 201943002 | 1362.00-00 | Election by Small Business Corporation | 10/25/2019 |
| 201943002 | 1362.01-03 | Late Elections | 10/25/2019 |
| 201943001 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 10/25/2019 |
| 201943000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/25/2019 |
| 201942015 | 4945-04-04 | Grants to Individuals | 10/18/2019 |
| 201942014 | 4945.04-04 | Grants to Individuals | 10/18/2019 |
| 201942013 | 4945.04-04 | Grants to Individuals | 10/18/2019 |
| 201942012 | 4945.04-04 | Grants to Individuals | 10/18/2019 |
| 201942011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/18/2019 |
| 201942011 | 501.03-05 | Corporations | 10/18/2019 |
| 201942011 | 501.03-30 | Organizational and Operational Tests | 10/18/2019 |
| 201942011 | 501.29-00 | Dedication of Assets to an Exempt Organization | 10/18/2019 |
| 201942010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/18/2019 |
| 201942010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/18/2019 |
| 201942009 | 7701.03-06 | Liquidating Trusts | 10/18/2019 |
| 201942008 | 2652.01-02 | Special Election for QTIP | 10/18/2019 |
| 201942008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/18/2019 |
| 201942008 | 2056.07-00 | Qualified Terminable Interest Property | 10/18/2019 |
| 201942007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/18/2019 |
| 201942007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/18/2019 |
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