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
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UILC
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Subject
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Released
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|---|---|---|---|
| 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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