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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201724002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724001 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/16/2017
201724001 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/16/2017
201724001 4942.00-00 Taxes on Failure to Distribute Income 06/16/2017
201724001 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/16/2017
201724001 4945.00-00 Excise Taxes on Taxable Expenditures 06/16/2017
201724000 6110.00-00 Index for Public Inspection of Written Determination 06/16/2017
201723024 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 06/09/2017
201723023 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/09/2017
201723023 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 06/09/2017
201723022 6201.01-06 Assessment of Criminal Restitution 06/09/2017
201723022 6404.00-00 Abatements 06/09/2017
201723021 6205.00-00 Special Rules Applicable to Certain Employment Taxes 06/09/2017
201723020 6103.02-08 Disclosure 06/09/2017
201723020 3402.00-00 Income Tax Collected at Source 06/09/2017
201723019 6851.00-00 Termination Assessments of Income Tax 06/09/2017
201723018 51.43.00-00 LIENS: Priority over security interests 06/09/2017
201723017 148.00-00 Arbitrage 06/09/2017
201723017 143.00-00 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 06/09/2017
201723016 468A.04-01 Initial Schedules 06/09/2017
201723016 468A.04-02 Revised Schedules 06/09/2017
201723015 468A.04-01 Initial Schedules 06/09/2017
201723015 468A.04-02 Revised Schedules 06/09/2017
201723014 468A.04-01 Initial Schedules 06/09/2017
201723014 468A.04-02 Revised Schedules 06/09/2017
201723013 468A.04-02 Revised Schedules 06/09/2017
201723012 856.07-00 Treatment of Wholly Owned Subsidiaries 06/09/2017
201723012 9100.00-00 Extension of Time for Making Certain Elections 06/09/2017
201723011 1362.04-00 Inadvertent Terminations 06/09/2017
201723010 9100.10-00 Section 446 06/09/2017
201723010 9100.10-01 Accounting Methods 06/09/2017
201723009 1502.13-00 Intercompany Transactions 06/09/2017
201723009 708.01-00 Termination 06/09/2017
201723008 708.01-00 Termination 06/09/2017
201723008 1502.13-00 Intercompany Transactions 06/09/2017
201723007 9100.04-00 Section 168; MACRS 06/09/2017
201723006 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723006 4943.00-00 Excise Taxes on Excess Business Holdings 06/09/2017
201723006 4943.03-00 Definition of Excess Business Holdings 06/09/2017
201723006 4943.04-03 Business Enterprise 06/09/2017
201723006 4946.00-00 Definitions and Special Rules 06/09/2017
201723006 4946.01-00 Disqualified Person 06/09/2017
201723006 4941.04-00 Definition of Self-Dealing 06/09/2017
201723005 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723005 4941.04-00 Definition of Self-Dealing 06/09/2017
201723005 4946.00-00 Definitions and Special Rules 06/09/2017
201723005 4946.01-00 Disqualified Person 06/09/2017
201723004 7704.03-00 Qualifying Income 06/09/2017
201723003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723003 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723002 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723001 9100.00-00 Extension of Time for Making Certain Elections 06/09/2017
201723000 6110.00-00 Index for Public Inspection of Written Determination 06/09/2017
201722029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/02/2017
201722028 613.02-00 Gross Income From Property 06/02/2017
201722028 56.54-04 Intangible Drilling Cost Preference 06/02/2017
201722027 6331.18-00 Levy Procedure 06/02/2017
201722026 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 06/02/2017
201722025 6231.07-00 Tax Matters Partner 06/02/2017
201722024 992.02-00 Election 06/02/2017
201722024 9100.22-00 Other 06/02/2017
201722023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/02/2017
201722023 7704.03-00 Qualifying Income 06/02/2017
201722022 1362.04-00 Inadvertent Terminations 06/02/2017
201722021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/02/2017
201722021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/02/2017
201722020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/02/2017
201722020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/02/2017
201722019 1362.02-00 Termination of Election 06/02/2017
201722019 1362.02-03 Passive Investment Income 06/02/2017
201722019 1362.00-00 Election by Small Business Corporation 06/02/2017
201722018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017
201722018 7701.00-00 Definitions 06/02/2017
201722017 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722017 856.07-00 Treatment of Wholly Owned Subsidiaries 06/02/2017
201722016 856.01-00 Income Requirements 06/02/2017
201722015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017
201722015 7701.00-00 Definitions 06/02/2017
201722014 401.29-00 Cash or Deferred Arrangements 06/02/2017
201722013 754.02-00 Timeliness of Election 06/02/2017
201722013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/02/2017
201722012 1502.13-00 Intercompany Transactions 06/02/2017
201722012 1502.13-01 Stock of Members 06/02/2017
201722011 45G.00-00 Railroad Track Maintenance Credit 06/02/2017
201722011 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722010 9100.22-00 Other 06/02/2017
201722010 992.02-00 Election 06/02/2017
201722009 412.06-00 Minimum Funding Waiver 06/02/2017
201722008 1374.00-00 Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) 06/02/2017
201722007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 06/02/2017
201722007 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 06/02/2017
201722007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/02/2017
201722007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/02/2017
201722007 61.00-00 Gross Income v. Not Gross Income 06/02/2017
201722007 643.00-00 Definitions Applicable to Subparts A, B, C, and D 06/02/2017
201722007 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2017
201722007 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 06/02/2017
201722006 167.22-00 Public Utility Property 06/02/2017
201722005 2010.03-01 Deceased Spousal Unused Exclusion Amount 06/02/2017
201722005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/02/2017
201722004 61.00-00 Gross Income v. Not Gross Income 06/02/2017
201722003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 06/02/2017
201722003 9100.22-00 Other 06/02/2017
201722002 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722001 168.29-02 Tax-Exempt Use Property 06/02/2017
201722001 9100.04-00 Section 168; MACRS 06/02/2017
201722000 6110.00-00 Index for Public Inspection of Written Determination 06/02/2017
201721025 408.03-00 Rollover Contributions 05/26/2017
201721024 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/26/2017
201721023 4945.04-04 Grants to Individuals 05/26/2017
201721022 501.03-05 Corporations 05/26/2017
201721022 501.35-00 "Exclusively" Test 05/26/2017
201721021 501.10-00 Domestic Fraternal Societies, Orders, and Associations 05/26/2017
201721020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/26/2017
201721019 6231.03-00 Partnership Item 05/26/2017
201721018 6331.00-00 Levy and Distraint 05/26/2017
201721017 6103.11-06 Disclosure for Investigative Purposes 05/26/2017
201721016 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 05/26/2017
201721015 163.00-00 Interest 05/26/2017
201721014 356.00-00 Receipt of Additional Consideration--Boot (Gain Recognized v. Not Recognized) 05/26/2017
201721014 361.02-01 Distributions of Appreciated Property 05/26/2017
201721014 301.00-00 Distributions of Property 05/26/2017
201721013 704.00-00 Partner's Distributive Share 05/26/2017
201721012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/26/2017
201721012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/26/2017
201721011 9100.22-00 Other 05/26/2017
201721011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/26/2017
201721010 468A.04-02 Revised Schedules 05/26/2017
201721010 468A.04-01 Initial Schedules 05/26/2017
201721009 468A.04-02 Revised Schedules 05/26/2017
201721009 468A.04-01 Initial Schedules 05/26/2017
201721008 1362.00-00 Election by Small Business Corporation 05/26/2017
201721008 1362.04-00 Inadvertent Terminations 05/26/2017
201721007 7704.03-00 Qualifying Income 05/26/2017
201721006 2056.07-00 Qualified Terminable Interest Property 05/26/2017
201721006 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/26/2017
201721006 2519.00-00 Disposition of Certain Life Estates 05/26/2017
201721006 2702.00-00 Special Valuation Rules for Transfers in Trust 05/26/2017
201721006 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 05/26/2017
201721005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/26/2017
201721005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/26/2017
201721004 1362.04-00 Inadvertent Terminations 05/26/2017
201721003 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 05/26/2017
201721003 642.03-00 Charitable Deduction 05/26/2017
201721002 332.00-00 Complete Liquidation of Subsidiaries 05/26/2017
201721002 357.02-01 In General 05/26/2017
201721002 358.03-00 Assumption of Liabilities 05/26/2017
201721002 361.02-02 Certain Transfers to Creditors 05/26/2017
201721002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/26/2017
201721001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/26/2017
201721001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/26/2017
201721000 6110.00-00 Index for Public Inspection of Written Determination 05/26/2017
201720011 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 05/19/2017
201720010 501.36-00 Business Activities 05/19/2017
201720010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/19/2017
201720009 414.00-00 Definitions and Special Rules 05/19/2017
201720009 414.09-00 Certain Employee Contributions 05/19/2017
201720008 856.00-00 Definition of Real Estate Investment Trust 05/19/2017
201720007 1361.01-04 More than One Class of Stock 05/19/2017
201720007 1361.05-00 Qualified Subchapter S Subsidiary 05/19/2017
201720007 1362.01-00 Eligible v. Ineligible 05/19/2017
201720007 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/19/2017
201720006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/19/2017
201720005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/19/2017
201720005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/19/2017
201720004 1272.05-00 OID Election 05/19/2017
201720004 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720003 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 05/19/2017
201720003 9100.00-00 Extension of Time for Making Certain Elections 05/19/2017
201720002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/19/2017
201720001 115.00-00 Income of States, Municipalities, etc. 05/19/2017
201720000 6110.00-00 Index for Public Inspection of Written Determination 05/19/2017
201719029 412.00-00 Minimum Funding Standards 05/12/2017
201719028 4945.04-04 Grants to Individuals 05/12/2017
201719027 4945.04-04 Grants to Individuals 05/12/2017
201719026 6511.09-00 Timeliness of Claim 05/12/2017
201719026 6511.03-06 Extension of Time by Agreement 05/12/2017
201719025 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 05/12/2017
201719025 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201719025 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/12/2017
201719024 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719022 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719021 7805.00-00 Rules and Regulations 05/12/2017
201719021 851.02-00 Gross Income Requirement 05/12/2017
201719020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/12/2017
201719020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/12/2017
201719019 2010.00-00 Unified Credit Against Estate Tax 05/12/2017
201719019 9100.00-00 Extension of Time for Making Certain Elections 05/12/2017

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