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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201736007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736006 7701.00-00 Definitions 09/08/2017
201736005 9100.22-00 Other 09/08/2017
201736005 992.02-00 Election 09/08/2017
201736004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/08/2017
201736004 754.02-00 Timeliness of Election 09/08/2017
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 3121.04-15 Corporate Officers and Directors 09/01/2017
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
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 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
201735014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735013 2010.04-00 Portability Election under ? 2010(c)(5)(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
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 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
201735009 2041.01-00 Pre-1942 Powers 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
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
201735008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735007 2010.04-00 Portability Election under ? 2010(c)(5)(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
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
201735006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/01/2017
201735005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 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
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 2010.04-00 Portability Election under ? 2010(c)(5)(A) 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
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 2010.04-00 Portability Election under ? 2010(c)(5)(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
201734004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/25/2017
201734004 355.01-00 Spin-Off 08/25/2017
201734004 355.06-00 Device 08/25/2017
201734003 9100.22-00 Other 08/25/2017
201734003 382.02-05 Closing of the Books 08/25/2017
201734002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 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
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 501.35-00 "Exclusively" Test 08/18/2017
201733017 501.33-00 Private v. Public Interest Served 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 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 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
201733014 597.05-01 Basis 08/18/2017
201733014 597.06-00 Taxable Transfers 08/18/2017
201733014 597.12-00 Anti-Abuse 08/18/2017
201733013 6698.00-00 Failure to File Partnership Return 08/18/2017
201733013 6031.04-02 Penalties 08/18/2017
201733012 816.02-00 Life Insurance Reserves 08/18/2017
201733012 816.03-00 Total Reserves Defined 08/18/2017
201733012 816.00-00 Life Insurance Company Defined 08/18/2017
201733011 9100.02-04 IDC Expenditures 08/18/2017
201733010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 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
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 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
201733008 2010.04-00 Portability Election under ? 2010(c)(5)(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 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
201733006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/18/2017
201733005 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
201733004 162.36-05 Outside Directors 08/18/2017
201733003 9100.22-00 Other 08/18/2017
201733003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/18/2017
201733002 7701.00-00 Definitions 08/18/2017
201733001 1361.03-02 Qualified Subchapter S Trusts 08/18/2017
201733000 6110.00-00 Index for Public Inspection of Written Determination 08/18/2017
201732037 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/11/2017
201732036 4945.04-04 Grants to Individuals 08/11/2017
201732035 501.07-00 Social Clubs 08/11/2017
201732034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2017
201732029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/11/2017
201732029 2601.00-00 Tax On Generation Skipping Transfers 08/11/2017
201732029 2642.00-00 Inclusion Ratio 08/11/2017
201732029 2001.00-00 Imposition and Rate of Tax 08/11/2017
201732028 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732027 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732026 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732025 9100.20-00 Section 1502; Election to File Consolidated Return 08/11/2017
201732025 1502.75-00 Filing Requirements 08/11/2017
201732024 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732022 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732022 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/11/2017
201732020 1362.01-00 Eligible v. Ineligible 08/11/2017
201732020 1362.01-02 Election After Termination 08/11/2017
201732020 1362.02-00 Termination of Election 08/11/2017
201732020 1362.02-02 Ceases to be Small Business Corporation 08/11/2017
201732020 1362.04-00 Inadvertent Terminations 08/11/2017
201732020 1362.00-00 Election by Small Business Corporation 08/11/2017
201732019 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732018 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732017 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732015 1362.01-00 Eligible v. Ineligible 08/11/2017
201732015 1362.01-03 Late Elections 08/11/2017
201732015 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/11/2017
201732015 1362.00-00 Election by Small Business Corporation 08/11/2017
201732014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732013 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732012 856.01-00 Income Requirements 08/11/2017
201732012 856.00-00 Definition of Real Estate Investment Trust 08/11/2017
201732011 9100.00-00 Extension of Time for Making Certain Elections 08/11/2017
201732010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732006 7704.03-00 Qualifying Income 08/11/2017
201732005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732000 6110.00-00 Index for Public Inspection of Written Determination 08/11/2017
201731019 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 08/04/2017
201731018 4945.04-04 Grants to Individuals 08/04/2017
201731017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/04/2017
201731016 501.03-04 Unincorporated Associations 08/04/2017
201731016 501.03-30 Organizational and Operational Tests 08/04/2017
201731016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2017
201731015 501.06-01 Performance of Particular Services for Members 08/04/2017
201731015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/04/2017
201731014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/04/2017
201731011 7701.00-00 Definitions 08/04/2017
201731010 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731010 2642.00-00 Inclusion Ratio 08/04/2017
201731009 457.05-02 State 08/04/2017

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