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
201942007 7701.00-00 Definitions 10/18/2019
201942006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019
201942006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 10/18/2019
201942005 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942005 9100.22-00 Other 10/18/2019
201942005 382.02-05 Closing of the Books 10/18/2019
201942004 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/18/2019
201942004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/18/2019
201942004 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942004 9100.22-00 Other 10/18/2019
201942003 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019
201942002 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942001 2642.00-00 Inclusion Ratio 10/18/2019
201942001 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019
201942000 6110.00-00 Index for Public Inspection of Written Determination 10/18/2019
201941031 4945.04-04 Grants to Individuals 10/11/2019
201941030 501.03-05 Corporations 10/11/2019
201941030 501.03-30 Organizational and Operational Tests 10/11/2019
201941030 501.29-00 Dedication of Assets to an Exempt Organization 10/11/2019
201941030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/11/2019
201941029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/11/2019
201941029 501.33-00 Private v. Public Interest Served 10/11/2019
201941028 501.04-06 Community 10/11/2019
201941028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 10/11/2019
201941027 501.33-00 Private v. Public Interest Served 10/11/2019
201941027 501.35-00 "Exclusively" Test 10/11/2019
201941026 501.07-06 Payment of Benefits to Members 10/11/2019
201941026 501.07-00 Social Clubs 10/11/2019
201941025 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/11/2019
201941025 501.06-01 Performance of Particular Services for Members 10/11/2019
201941024 9100.00-00 Extension of Time for Making Certain Elections 10/11/2019
201941023 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941023 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941023 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941023 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941022 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941022 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941022 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941022 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941021 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941021 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941021 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941020 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941020 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941020 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941019 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941019 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941019 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941018 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941018 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941017 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941017 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941016 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941016 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941015 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941014 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941013 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941013 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941013 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941012 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941012 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941011 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941011 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941011 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941010 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941009 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941008 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941007 1362.04-00 Inadvertent Terminations 10/11/2019
201941006 1362.04-00 Inadvertent Terminations 10/11/2019
201941005 1362.04-00 Inadvertent Terminations 10/11/2019
201941004 1362.04-00 Inadvertent Terminations 10/11/2019
201941003 1362.04-00 Inadvertent Terminations 10/11/2019
201941002 7701.00-00 Definitions 10/11/2019
201941002 9100.00-00 Extension of Time for Making Certain Elections 10/11/2019
201941002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2019
201941001 9100.22-00 Other 10/11/2019
201941001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/11/2019
201941000 6110.00-00 Index for Public Inspection of Written Determination 10/11/2019
201940013 4945.04-04 Grants to Individuals 10/04/2019
201940012 4945.04-04 Grants to Individuals 10/04/2019
201940011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2019
201940011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/04/2019
201940011 501.03-30 Organizational and Operational Tests 10/04/2019
201940011 501.33-00 Private v. Public Interest Served 10/04/2019
201940011 501.36-00 Business Activities 10/04/2019
201940010 501.03-05 Corporations 10/04/2019
201940010 501.03-30 Organizational and Operational Tests 10/04/2019
201940010 501.29-00 Dedication of Assets to an Exempt Organization 10/04/2019
201940010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2019
201940009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/04/2019
201940009 501.06-01 Performance of Particular Services for Members 10/04/2019
201940008 501.03-30 Organizational and Operational Tests 10/04/2019
201940007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/04/2019
201940007 355.01-02 Split-Up 10/04/2019
201940007 355.03-00 Active Business 10/04/2019
201940006 1361.05-00 Qualified Subchapter S Subsidiary 10/04/2019
201940006 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940006 1361.00-00 Definitions 10/04/2019
201940005 7701.00-00 Definitions 10/04/2019
201940005 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/04/2019
201940004 7701.03-06 Liquidating Trusts 10/04/2019
201940003 9100.22-00 Other 10/04/2019
201940003 992.02-00 Election 10/04/2019
201940002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/04/2019
201940002 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/04/2019
201940001 9100.22-00 Other 10/04/2019
201940000 6110.00-00 Index for Public Inspection of Written Determination 10/04/2019
201939004 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/27/2019
201939003 807.03-00 Method of Computing Reserves for Purposes of Computing Income 09/27/2019
201939003 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 09/27/2019
201939002 2512.07-00 Listed Stock 09/27/2019
201939001 856.00-00 Definition of Real Estate Investment Trust 09/27/2019
201939001 856.01-00 Income Requirements 09/27/2019
201939000 6110.00-00 Index for Public Inspection of Written Determination 09/27/2019
201938011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019
201938010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019
201938009 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938008 7701.00-00 Definitions 09/20/2019
201938007 1362.00-00 Election by Small Business Corporation 09/20/2019
201938007 1362.01-00 Eligible v. Ineligible 09/20/2019
201938007 1361.01-05 Ineligible Corporation 09/20/2019
201938006 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938005 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938004 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938003 1361.03-00 Certain Trusts Permitted as Shareholders 09/20/2019
201938003 1361.03-03 Electing Small Business Trusts 09/20/2019
201938003 1362.00-00 Election by Small Business Corporation 09/20/2019
201938003 1362.02-00 Termination of Election 09/20/2019
201938003 1362.02-02 Ceases to be Small Business Corporation 09/20/2019
201938003 1362.04-00 Inadvertent Terminations 09/20/2019
201938003 1361.00-00 Definitions 09/20/2019
201938002 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938002 2032.00-00 Alternate Valuation 09/20/2019
201938001 1362.00-00 Election by Small Business Corporation 09/20/2019
201938001 1362.04-00 Inadvertent Terminations 09/20/2019
201938000 6110.00-00 Index for Public Inspection of Written Determination 09/20/2019
201937020 4945.04-04 Grants to Individuals 09/13/2019
201937019 4945.04-04 Grants to Individuals 09/13/2019
201937018 4945.04-04 Grants to Individuals 09/13/2019
201937017 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 09/13/2019
201937016 7871.03-00 Tax Exempt Bonds 09/13/2019
201937015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937014 9100.10-01 Accounting Methods 09/13/2019
201937013 9100.04-00 Section 168; MACRS 09/13/2019
201937012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2019
201937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937012 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937011 2056.01-00 Terminable Interests 09/13/2019
201937011 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937011 2632.03-00 Allocation of Unused GST Exemption 09/13/2019
201937011 2652.00-00 Other Definitions 09/13/2019
201937011 2652.01-00 Transferor Defined 09/13/2019
201937011 2654.00-00 Special Rules 09/13/2019
201937011 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/13/2019
201937010 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937010 2642.00-00 Inclusion Ratio 09/13/2019
201937010 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937009 2642.00-00 Inclusion Ratio 09/13/2019
201937009 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937009 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937008 7701.00-00 Definitions 09/13/2019
201937008 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937007 7701.00-00 Definitions 09/13/2019
201937006 468A.00-00 Special Rules for Decommissioning Cost 09/13/2019
201937005 1361.03-02 Qualified Subchapter S Trusts 09/13/2019
201937005 1362.04-00 Inadvertent Terminations 09/13/2019

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