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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201745006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2017
201745005 7701.02-00 Partnerships v. Associations 11/09/2017
201745005 708.00-00 Continuation of Partnership 11/09/2017
201745004 9100.02-04 IDC Expenditures 11/09/2017
201745003 9100.22-00 Other 11/09/2017
201745003 992.02-00 Election 11/09/2017
201745002 167.22-01 Normalization Rules 11/09/2017
201745001 4941.04-00 Definition of Self-Dealing 11/09/2017
201745001 4945.04-00 Definition of Taxable Expenditure 11/09/2017
201745000 6110.00-00 Index for Public Inspection of Written Determination 11/09/2017
201744022 412.00-00 Minimum Funding Standards 11/03/2017
201744021 4945.04-04 Grants to Individuals 11/03/2017
201744020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/03/2017
201744020 501.03-30 Organizational and Operational Tests 11/03/2017
201744020 501.33-00 Private v. Public Interest Served 11/03/2017
201744019 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/03/2017
201744018 6231.07-00 Tax Matters Partner 11/03/2017
201744017 7701.02-00 Partnerships v. Associations 11/03/2017
201744017 9100.00-00 Extension of Time for Making Certain Elections 11/03/2017
201744016 861.09-06 Asset Method of Apportionment 11/03/2017
201744016 861.09-07 Fair Market Value Method 11/03/2017
201744016 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744015 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744015 861.09-06 Asset Method of Apportionment 11/03/2017
201744015 861.09-07 Fair Market Value Method 11/03/2017
201744014 861.09-06 Asset Method of Apportionment 11/03/2017
201744014 861.09-07 Fair Market Value Method 11/03/2017
201744014 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744013 1361.03-03 Electing Small Business Trusts 11/03/2017
201744013 1362.04-00 Inadvertent Terminations 11/03/2017
201744012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017
201744012 7701.00-00 Definitions 11/03/2017
201744011 1502.75-00 Filing Requirements 11/03/2017
201744011 9100.20-00 Section 1502; Election to File Consolidated Return 11/03/2017
201744010 9100.22-00 Other 11/03/2017
201744009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/03/2017
201744009 831.02-00 Alternative Tax Small Companies 11/03/2017
201744009 9100.22-00 Other 11/03/2017
201744009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/03/2017
201744008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744008 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744007 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744006 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744005 9100.04-00 Section 168; MACRS 11/03/2017
201744004 1295.02-02 Retroactive Elections 11/03/2017
201744003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2017
201744002 7701.00-00 Definitions 11/03/2017
201744001 7701.00-00 Definitions 11/03/2017
201744001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2017
201744000 6110.00-00 Index for Public Inspection of Written Determination 11/03/2017
201743019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2017
201743019 501.03-30 Organizational and Operational Tests 10/27/2017
201743018 501.03-30 Organizational and Operational Tests 10/27/2017
201743018 501.03-05 Corporations 10/27/2017
201743018 501.36-01 Section 501(c)(3) Organizations 10/27/2017
201743017 355.06-00 Device 10/27/2017
201743016 1362.01-03 Late Elections 10/27/2017
201743015 1362.00-00 Election by Small Business Corporation 10/27/2017
201743015 1362.04-00 Inadvertent Terminations 10/27/2017
201743014 911.11-03 Reelection 10/27/2017
201743013 2032A.00-00 Valuation of Farm Real Property 10/27/2017
201743012 1362.04-00 Inadvertent Terminations 10/27/2017
201743011 61.22-00 Discharge of Indebtedness 10/27/2017
201743010 6041.08-00 Payments By United States Or A State 10/27/2017
201743010 61.00-00 Gross Income v. Not Gross Income 10/27/2017
201743010 61.40-00 Governmental Benefits and Subsidies 10/27/2017
201743009 167.22-01 Normalization Rules 10/27/2017
201743008 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743007 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 10/27/2017
201743006 1362.04-00 Inadvertent Terminations 10/27/2017
201743005 2632.00-00 Special Rules for Allocation of GST Exemption 10/27/2017
201743005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/27/2017
201743005 2642.00-00 Inclusion Ratio 10/27/2017
201743005 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743004 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 10/27/2017
201743004 2642.00-00 Inclusion Ratio 10/27/2017
201743004 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743004 2632.00-00 Special Rules for Allocation of GST Exemption 10/27/2017
201743003 7701.02-00 Partnerships v. Associations 10/27/2017
201743003 9100.00-00 Extension of Time for Making Certain Elections 10/27/2017
201743002 457.05-00 Eligible Deferred Compensation Plan Defined 10/27/2017
201743001 1362.04-00 Inadvertent Terminations 10/27/2017
201743000 6110.00-00 Index for Public Inspection of Written Determination 10/27/2017
201742036 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/20/2017
201742035 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/20/2017
201742034 408.00-00 Individual Retirement Accounts 10/20/2017
201742033 4945.04-04 Grants to Individuals 10/20/2017
201742032 4945.04-04 Grants to Individuals 10/20/2017
201742031 4945.04-04 Grants to Individuals 10/20/2017
201742030 4945.04-04 Grants to Individuals 10/20/2017
201742029 4945.04-04 Grants to Individuals 10/20/2017
201742028 501.03-05 Corporations 10/20/2017
201742028 501.03-30 Organizational and Operational Tests 10/20/2017
201742027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/20/2017
201742026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/20/2017
201742025 6231.07-00 Tax Matters Partner 10/20/2017
201742024 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 10/20/2017
201742024 6103.11-00 Disclosure for Tax Administration Purposes 10/20/2017
201742023 9999.92-02 Privacy Act 10/20/2017
201742022 403.04-05 Retirement Income Accounts 10/20/2017
201742021 6701.02-00 Penalty Amount 10/20/2017
201742020 42.00-00 Low-Income Housing Credit 10/20/2017
201742020 9100.01-00 Section 42; Low-Income Housing Credit 10/20/2017
201742019 7701.00-00 Definitions 10/20/2017
201742018 7701.00-00 Definitions 10/20/2017
201742017 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/20/2017
201742016 1362.04-00 Inadvertent Terminations 10/20/2017
201742015 1362.04-00 Inadvertent Terminations 10/20/2017
201742014 468A.04-02 Revised Schedules 10/20/2017
201742013 856.01-00 Income Requirements 10/20/2017
201742012 856.01-00 Income Requirements 10/20/2017
201742011 856.01-00 Income Requirements 10/20/2017
201742010 856.01-00 Income Requirements 10/20/2017
201742009 856.01-00 Income Requirements 10/20/2017
201742008 856.01-00 Income Requirements 10/20/2017
201742007 860D.00-00 REMIC Defined 10/20/2017
201742006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/20/2017
201742006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/20/2017
201742006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/20/2017
201742006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/20/2017
201742005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742005 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017
201742004 7701.00-00 Definitions 10/20/2017
201742004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742003 1362.04-00 Inadvertent Terminations 10/20/2017
201742002 115.00-00 Income of States, Municipalities, etc. 10/20/2017
201742001 754.02-00 Timeliness of Election 10/20/2017
201742001 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017
201742000 6110.00-00 Index for Public Inspection of Written Determination 10/20/2017
201741020 501.03-08 Educational Organizations 10/13/2017
201741019 511.01-00 Organizations Subject to Tax 10/13/2017
201741019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/13/2017
201741019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/13/2017
201741019 513.01-00 Trusts 10/13/2017
201741019 514.00-00 Unrelated Debt-Financed Income 10/13/2017
201741018 704.02-00 Partner's Interest in Partnership 10/13/2017
201741017 42.00-00 Low-Income Housing Credit 10/13/2017
201741017 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741017 9100.01-00 Section 42; Low-Income Housing Credit 10/13/2017
201741016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741016 7701.00-00 Definitions 10/13/2017
201741015 7701.00-00 Definitions 10/13/2017
201741015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741014 1362.04-00 Inadvertent Terminations 10/13/2017
201741014 1362.00-00 Election by Small Business Corporation 10/13/2017
201741013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 10/13/2017
201741013 4982.05-00 Definitions and Special Rules 10/13/2017
201741013 4982.06-00 Election to Use Taxable Year 10/13/2017
201741012 451.14-05 Dividend 10/13/2017
201741012 301.03-01 Constructive Receipt 10/13/2017
201741012 451.14-00 Constructive Receipt 10/13/2017
201741012 301.03-00 Year in Which Received 10/13/2017
201741011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/13/2017
201741011 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741010 103.02-01 Political Subdivisions 10/13/2017
201741010 103.02-00 State and Local 10/13/2017
201741009 1362.00-00 Election by Small Business Corporation 10/13/2017
201741009 1362.01-00 Eligible v. Ineligible 10/13/2017
201741009 1362.01-01 Shareholder Consent 10/13/2017
201741009 1362.04-00 Inadvertent Terminations 10/13/2017
201741008 1362.01-00 Eligible v. Ineligible 10/13/2017
201741008 1362.01-01 Shareholder Consent 10/13/2017
201741008 1362.04-00 Inadvertent Terminations 10/13/2017
201741008 1362.00-00 Election by Small Business Corporation 10/13/2017
201741007 168.00-00 Modified Accelerated Cost Recovery System 10/13/2017
201741007 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741007 9100.04-00 Section 168; MACRS 10/13/2017
201741006 9100.20-00 Section 1502; Election to File Consolidated Return 10/13/2017
201741006 1502.75-00 Filing Requirements 10/13/2017
201741005 167.22-01 Normalization Rules 10/13/2017
201741004 167.22-01 Normalization Rules 10/13/2017
201741003 7701.00-00 Definitions 10/13/2017
201741003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741002 856.04-00 Rents From Real Property 10/13/2017
201741002 856.01-00 Income Requirements 10/13/2017
201741001 7704.03-00 Qualifying Income 10/13/2017
201741000 6110.00-00 Index for Public Inspection of Written Determination 10/13/2017
201740023 501.32-00 Income Inures v. does Not Inure to Private Individual 10/06/2017
201740023 501.32-01 Distribution of Assets to Private Individuals 10/06/2017
201740023 501.33-00 Private v. Public Interest Served 10/06/2017
201740023 501.03-30 Organizational and Operational Tests 10/06/2017
201740022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/06/2017
201740021 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 10/06/2017
201740020 7436.00-00 Proceedings for Determination of Employment Status 10/06/2017
201740019 9100.00-00 Extension of Time for Making Certain Elections 10/06/2017
201740018 45C.04-02 Expenses in Base Period Research Expenses 10/06/2017
201740017 856.02-00 Investment Requirements 10/06/2017
201740017 856.04-00 Rents From Real Property 10/06/2017

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