IRS Written Determinations
Instructions: More Information:

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
201934007 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934007 7701.00-00 Definitions 08/23/2019
201934006 408.03-00 Rollover Contributions 08/23/2019
201934005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/23/2019
201934005 9100.22-00 Other 08/23/2019
201934004 4982.05-00 Definitions and Special Rules 08/23/2019
201934004 4982.06-00 Election to Use Taxable Year 08/23/2019
201934004 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/23/2019
201934003 7701.00-00 Definitions 08/23/2019
201934003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934002 754.02-00 Timeliness of Election 08/23/2019
201934002 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934001 1361.03-03 Electing Small Business Trusts 08/23/2019
201934001 1362.04-00 Inadvertent Terminations 08/23/2019
201934000 6110.00-00 Index for Public Inspection of Written Determination 08/23/2019
201933021 501.06-01 Performance of Particular Services for Members 08/16/2019
201933021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933020 501.03-30 Organizational and Operational Tests 08/16/2019
201933020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933019 501.33-00 Private v. Public Interest Served 08/16/2019
201933019 501.35-00 "Exclusively" Test 08/16/2019
201933019 501.03-30 Organizational and Operational Tests 08/16/2019
201933019 501.03-31 Limitation of Beneficiaries 08/16/2019
201933019 508.04-00 Governing Instruments 08/16/2019
201933018 501.06-01 Performance of Particular Services for Members 08/16/2019
201933018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933017 501.06-01 Performance of Particular Services for Members 08/16/2019
201933017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933016 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.35-00 "Exclusively" Test 08/16/2019
201933015 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.03-31 Limitation of Beneficiaries 08/16/2019
201933015 508.04-00 Governing Instruments 08/16/2019
201933015 501.33-00 Private v. Public Interest Served 08/16/2019
201933014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933014 501.06-01 Performance of Particular Services for Members 08/16/2019
201933013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933012 6501.08-03 Conditional Waiver 08/16/2019
201933012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/16/2019
201933011 6325.03-00 Certificate of Discharge 08/16/2019
201933010 6323.02-00 Validity as Against Mortgages (See 6321.03-20) 08/16/2019
201933009 1502.75-10 When Group Remains in Existence 08/16/2019
201933009 1502.76-00 Taxable Year of Members of Group 08/16/2019
201933009 1502.75-00 Filing Requirements 08/16/2019
201933008 468A.00-00 Special Rules for Decommissioning Cost 08/16/2019
201933007 2055.12-07 Guaranteed Annuity Lead Interest 08/16/2019

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