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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201641004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/07/2016
201641004 7701.00-00 Definitions 10/07/2016
201641003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/07/2016
201641003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/07/2016
201641002 141.00-00 Private Activity Bond; Qualified Bond 10/07/2016
201641001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/07/2016
201641001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/07/2016
201641000 6110.00-00 Index for Public Inspection of Written Determination 10/07/2016
201631032 408.03-00 Rollover Contributions 10/07/2016
201640026 408.03-00 Rollover Contributions 09/30/2016
201640025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640024 501.05-01 Agriculture and Horticulture Organizations 09/30/2016
201640023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2016
201640022 501.32-01 Distribution of Assets to Private Individuals 09/30/2016
201640022 501.33-00 Private v. Public Interest Served 09/30/2016
201640021 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/30/2016
201640020 501.07-00 Social Clubs 09/30/2016
201640019 501.32-01 Distribution of Assets to Private Individuals 09/30/2016
201640019 501.33-00 Private v. Public Interest Served 09/30/2016
201640019 501.03-07 Civil Rights Groups 09/30/2016
201640018 1502.13-03 Anti-Avoidance 09/30/2016
201640018 245.00-00 Dividends Received From Certain Foreign Corporations 09/30/2016
201640018 243.00-00 Dividends Received by Corporations 09/30/2016
201640018 301.01-07 Form v. Substance 09/30/2016
201640018 854.00-00 Limitations Applicable to Dividends Received From Regulated Investment Company 09/30/2016
201640017 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 09/30/2016
201640017 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/30/2016
201640017 847.00-00 Special Estimated Tax Payments 09/30/2016
201640016 6663.00-00 Fraud Penalty 09/30/2016
201640016 6664.01-00 Definition of Underpayment 09/30/2016
201640016 6676.00-00 Erroneous claim for refund or credit 09/30/2016
201640015 106.01-00 Contributions by Employees 09/30/2016
201640014 1402.01-03 Limited Partners 09/30/2016
201640013 2642.00-00 Inclusion Ratio 09/30/2016
201640013 2632.00-00 Special Rules for Allocation of GST Exemption 09/30/2016
201640012 9413.03-02 Interest Expense Allocation/Apportionment 09/30/2016
201640011 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640011 754.02-00 Timeliness of Election 09/30/2016
201640010 38.00-00 General Business Credit 09/30/2016
201640010 50.00-00 Special Rules for Computing Investment Credit 09/30/2016
201640009 9100.22-00 Other 09/30/2016
201640009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/30/2016
201640008 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 09/30/2016
201640007 857.02-03 Income from Prohibited Transactions 09/30/2016
201640006 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640006 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/30/2016
201640005 167.22-01 Normalization Rules 09/30/2016
201640004 2010.00-00 Unified Credit Against Estate Tax 09/30/2016
201640004 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640003 9100.22-00 Other 09/30/2016
201640003 992.02-00 Election 09/30/2016
201640002 9100.00-00 Extension of Time for Making Certain Elections 09/30/2016
201640002 856.07-00 Treatment of Wholly Owned Subsidiaries 09/30/2016
201640001 1362.04-00 Inadvertent Terminations 09/30/2016
201640000 6110.00-00 Index for Public Inspection of Written Determination 09/30/2016
201639024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/23/2016
201639023 408.03-00 Rollover Contributions 09/23/2016
201639022 408.03-00 Rollover Contributions 09/23/2016
201639021 408.03-00 Rollover Contributions 09/23/2016
201639020 408.03-00 Rollover Contributions 09/23/2016
201639019 408.03-00 Rollover Contributions 09/23/2016
201639018 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 09/23/2016
201639017 4945.04-04 Grants to Individuals 09/23/2016
201639016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/23/2016
201639016 501.06-01 Performance of Particular Services for Members 09/23/2016
201639015 3121.01-11 Supplemental Unemployment Benefit Plans 09/23/2016
201639014 367.40-00 Treatment of Distribution Described in Section 367(e) 09/23/2016
201639014 367.40-02 Liquidations Under Section 332 09/23/2016
201639014 367.00-00 Foreign Corporations 09/23/2016
201639013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639013 7701.00-00 Definitions 09/23/2016
201639012 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639012 1361.03-03 Electing Small Business Trusts 09/23/2016
201639012 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639012 1362.04-00 Inadvertent Terminations 09/23/2016
201639011 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639011 1361.03-03 Electing Small Business Trusts 09/23/2016
201639011 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639011 1362.04-00 Inadvertent Terminations 09/23/2016
201639010 1361.03-03 Electing Small Business Trusts 09/23/2016
201639010 1361.05-00 Qualified Subchapter S Subsidiary 09/23/2016
201639010 1362.04-00 Inadvertent Terminations 09/23/2016
201639010 1361.03-02 Qualified Subchapter S Trusts 09/23/2016
201639009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2016
201639009 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/23/2016
201639008 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639007 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/23/2016
201639006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639006 7701.00-00 Definitions 09/23/2016
201639005 7701.00-00 Definitions 09/23/2016
201639005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/23/2016
201639004 1092.05-00 Mixed Straddles 09/23/2016
201639003 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639003 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2016
201639002 9100.00-00 Extension of Time for Making Certain Elections 09/23/2016
201639002 2632.00-00 Special Rules for Allocation of GST Exemption 09/23/2016
201639001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 09/23/2016
201639001 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 09/23/2016
201639001 401.27-00 Medical, Etc. Benefits 09/23/2016
201639000 6110.00-00 Index for Public Inspection of Written Determination 09/23/2016
201638028 501.07-00 Social Clubs 09/16/2016
201638027 4945.04-04 Grants to Individuals 09/16/2016
201638026 4945.04-04 Grants to Individuals 09/16/2016
201638025 4945.04-04 Grants to Individuals 09/16/2016
201638024 4945.04-04 Grants to Individuals 09/16/2016
201638023 6103.05-10 Disclosure of Return in Individual's Title 11 Case 09/16/2016
201638022 199.03-11 Derived from Construction of Real Property 09/16/2016
201638022 263A.08-00 Interest Capitalization 09/16/2016
201638022 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 09/16/2016
201638021 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638021 856.07-00 Treatment of Wholly Owned Subsidiaries 09/16/2016
201638020 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638020 2632.00-00 Special Rules for Allocation of GST Exemption 09/16/2016
201638019 7701.00-00 Definitions 09/16/2016
201638019 7701.03-00 Association v. Trust 09/16/2016
201638019 7701.03-06 Liquidating Trusts 09/16/2016
201638018 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638018 2010.00-00 Unified Credit Against Estate Tax 09/16/2016
201638017 2642.00-00 Inclusion Ratio 09/16/2016
201638017 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638017 2632.00-00 Special Rules for Allocation of GST Exemption 09/16/2016
201638016 469.14-00 Real Property Business 09/16/2016
201638016 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638015 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638015 469.14-00 Real Property Business 09/16/2016
201638014 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638014 469.14-00 Real Property Business 09/16/2016
201638013 2010.00-00 Unified Credit Against Estate Tax 09/16/2016
201638013 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638012 861.09-00 Allocation and Apportionment of Interest Expense (In General) 09/16/2016
201638012 861.09-06 Asset Method of Apportionment 09/16/2016
201638012 861.09-07 Fair Market Value Method 09/16/2016
201638011 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638010 856.07-00 Treatment of Wholly Owned Subsidiaries 09/16/2016
201638010 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/16/2016
201638008 9100.22-00 Other 09/16/2016
201638007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201638006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/16/2016
201638005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/16/2016
201638005 9100.00-00 Extension of Time for Making Certain Elections 09/16/2016
201638004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/16/2016
201638004 368.06-00 Change in Identity, etc. (Type "F") 09/16/2016
201638003 1362.01-01 Shareholder Consent 09/16/2016
201638003 1362.04-00 Inadvertent Terminations 09/16/2016
201638003 1362.01-00 Eligible v. Ineligible 09/16/2016
201638002 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 09/16/2016
201638001 9100.04-00 Section 168; MACRS 09/16/2016
201638000 6110.00-00 Index for Public Inspection of Written Determination 09/16/2016
201637019 408.03-00 Rollover Contributions 09/09/2016
201637018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/09/2016
201637017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/09/2016
201637017 501.32-00 Income Inures v. does Not Inure to Private Individual 09/09/2016
201637016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/09/2016
201637015 9999.00-00 Miscellaneous Issues 09/09/2016
201637014 9999.00-00 Miscellaneous Issues 09/09/2016
201637013 355.01-00 Spin-Off 09/09/2016
201637013 355.03-00 Active Business 09/09/2016
201637013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 09/09/2016
201637013 368.04-00 Assets for Control of Transferee (Type "D") 09/09/2016
201637013 305.03-00 Distributions in Lieu of Money 09/09/2016
201637012 6651.03-07 Illness and Incompetency 09/09/2016
201637011 1092.05-00 Mixed Straddles 09/09/2016
201637011 1092.05-02 Mixed Straddle Account 09/09/2016
201637010 302.00-00 Distributions in Redemption of Stock 09/09/2016
201637010 312.00-00 Effect on Earnings and Profits (Decrease v. No Decrease) 09/09/2016
201637010 316.09-03 Earnings and Profits 09/09/2016
201637010 301.02-01 Distribution With Respect to Stock v. Not With Respect to Stock 09/09/2016
201637009 108.01-00 Exclusion From Gross Income 09/09/2016
201637009 108.02-01 Election to Reduce Basis of Depreciable Property First 09/09/2016
201637009 9100.00-00 Extension of Time for Making Certain Elections 09/09/2016
201637008 108.02-01 Election to Reduce Basis of Depreciable Property First 09/09/2016
201637008 9100.00-00 Extension of Time for Making Certain Elections 09/09/2016
201637008 108.01-00 Exclusion From Gross Income 09/09/2016
201637007 7704.03-00 Qualifying Income 09/09/2016
201637006 104.02-00 Workmen's Compensation 09/09/2016
201637005 954.02-00 Foreign Personal Holding Company Income 09/09/2016
201637005 953.00-00 Insurance Income 09/09/2016
201637004 7701.00-00 Definitions 09/09/2016
201637004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/09/2016
201637003 9100.22-00 Other 09/09/2016
201637003 1502.21-00 Consolidated Net Operating Loss Deduction 09/09/2016
201637002 1502.21-00 Consolidated Net Operating Loss Deduction 09/09/2016
201637002 9100.22-00 Other 09/09/2016
201637001 6201.02-00 Authority of Officers of Internal Revenue Service 09/09/2016
201637000 6110.00-00 Index for Public Inspection of Written Determination 09/09/2016
201636050 408.03-00 Rollover Contributions 09/02/2016
201636049 408.03-00 Rollover Contributions 09/02/2016
201636048 4945.04-04 Grants to Individuals 09/02/2016
201636047 4945.04-04 Grants to Individuals 09/02/2016
201636046 501.32-01 Distribution of Assets to Private Individuals 09/02/2016
201636046 501.33-00 Private v. Public Interest Served 09/02/2016
201636046 501.32-00 Income Inures v. does Not Inure to Private Individual 09/02/2016
201636045 501.07-00 Social Clubs 09/02/2016
201636044 501.04-07 Homeowners Association 09/02/2016
201636043 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/02/2016
201636043 513.01-00 Trusts 09/02/2016

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