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
201650006 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650006 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 12/09/2016
201650006 911.11-00 Election 12/09/2016
201650006 911.11-01 Timely filed returns 12/09/2016
201650005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/09/2016
201650005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/09/2016
201650005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/09/2016
201650005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/09/2016
201650004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/09/2016
201650004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/09/2016
201650003 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/09/2016
201650002 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/09/2016
201650001 9100.00-00 Extension of Time for Making Certain Elections 12/09/2016
201650000 6110.00-00 Index for Public Inspection of Written Determination 12/09/2016
201649020 4945.04-04 Grants to Individuals 12/02/2016
201649019 4945.04-04 Grants to Individuals 12/02/2016
201649018 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/02/2016
201649017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/02/2016
201649017 501.06-01 Performance of Particular Services for Members 12/02/2016
201649016 501.03-30 Organizational and Operational Tests 12/02/2016
201649016 501.31-00 Proof of Exemption 12/02/2016
201649015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2016
201649014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/02/2016
201649013 856.01-00 Income Requirements 12/02/2016
201649012 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/02/2016
201649012 1504.01-00 Affiliated Group v. Not an Affiliated Group 12/02/2016
201649011 7701.00-00 Definitions 12/02/2016
201649011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2016
201649010 860D.00-00 REMIC Defined 12/02/2016
201649009 860D.00-00 REMIC Defined 12/02/2016
201649008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2016
201649008 7701.00-00 Definitions 12/02/2016
201649007 7701.00-00 Definitions 12/02/2016
201649007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2016
201649006 860D.00-00 REMIC Defined 12/02/2016
201649005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201649005 754.02-00 Timeliness of Election 12/02/2016
201649004 992.02-00 Election 12/02/2016
201649003 754.02-00 Timeliness of Election 12/02/2016
201649003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/02/2016
201649002 1361.05-00 Qualified Subchapter S Subsidiary 12/02/2016
201649002 9100.00-00 Extension of Time for Making Certain Elections 12/02/2016
201649001 9100.04-00 Section 168; MACRS 12/02/2016
201649000 6110.00-00 Index for Public Inspection of Written Determination 12/02/2016
201648020 501.33-00 Private v. Public Interest Served 11/25/2016
201648020 501.03-30 Organizational and Operational Tests 11/25/2016
201648019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2016
201648018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2016
201648017 4945.04-04 Grants to Individuals 11/25/2016
201648016 954.02-00 Foreign Personal Holding Company Income 11/25/2016
201648015 954.02-00 Foreign Personal Holding Company Income 11/25/2016
201648014 9100.20-00 Section 1502; Election to File Consolidated Return 11/25/2016
201648014 1502.75-00 Filing Requirements 11/25/2016
201648013 1031.05-00 Deferred Exchanges 11/25/2016
201648013 1031.07-00 Exchanges Not Solely In Kind 11/25/2016
201648013 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/25/2016
201648012 1502.75-00 Filing Requirements 11/25/2016
201648012 9100.20-00 Section 1502; Election to File Consolidated Return 11/25/2016
201648011 9100.00-00 Extension of Time for Making Certain Elections 11/25/2016
201648011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 11/25/2016
201648010 9100.00-00 Extension of Time for Making Certain Elections 11/25/2016
201648010 2642.00-00 Inclusion Ratio 11/25/2016
201648009 664.00-00 Charitable Remainder Trusts 11/25/2016
201648009 664.03-00 Definitions 11/25/2016
201648009 664.03-02 Charitable Remainder Unitrust 11/25/2016
201648008 664.00-00 Charitable Remainder Trusts 11/25/2016
201648008 664.03-00 Definitions 11/25/2016
201648008 664.03-02 Charitable Remainder Unitrust 11/25/2016
201648007 664.00-00 Charitable Remainder Trusts 11/25/2016
201648007 664.03-00 Definitions 11/25/2016
201648007 664.03-02 Charitable Remainder Unitrust 11/25/2016
201648006 1362.04-00 Inadvertent Terminations 11/25/2016
201648006 1362.00-00 Election by Small Business Corporation 11/25/2016
201648005 754.02-00 Timeliness of Election 11/25/2016
201648005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/25/2016
201648004 382.01-00 General Rule 11/25/2016
201648004 382.12-08 Title 11 or Similar Case 11/25/2016
201648003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/25/2016
201648003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 11/25/2016
201648002 9100.00-00 Extension of Time for Making Certain Elections 11/25/2016
201648001 71.00-00 Alimony--Separate Maintenance Payments 11/25/2016
201648000 6110.00-00 Index for Public Inspection of Written Determination 11/25/2016
201647014 408.03-00 Rollover Contributions 11/18/2016
201647013 4945.04-04 Grants to Individuals 11/18/2016
201647012 4945.04-04 Grants to Individuals 11/18/2016
201647011 4945.04-04 Grants to Individuals 11/18/2016
201647010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016
201647009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016
201647008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016
201647007 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/18/2016
201647007 199.03-00 Domestic Production Gross Receipts (DPGR) 11/18/2016
201647006 468A.04-02 Revised Schedules 11/18/2016
201647005 856.00-00 Definition of Real Estate Investment Trust 11/18/2016
201647004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/18/2016
201647004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 11/18/2016
201647003 1361.05-00 Qualified Subchapter S Subsidiary 11/18/2016
201647003 9100.00-00 Extension of Time for Making Certain Elections 11/18/2016
201647002 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 11/18/2016
201647002 9100.00-00 Extension of Time for Making Certain Elections 11/18/2016
201647001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/18/2016
201647001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/18/2016
201647001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/18/2016
201647001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/18/2016
201647001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/18/2016
201647001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/18/2016
201647001 2601.00-00 Tax On Generation Skipping Transfers 11/18/2016
201647000 6110.00-00 Index for Public Inspection of Written Determination 11/18/2016
201646008 4945.04-04 Grants to Individuals 11/10/2016
201646007 501.05-00 Labor Organizations 11/10/2016
201646006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/10/2016
201646005 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/10/2016
201646004 199.03-00 Domestic Production Gross Receipts (DPGR) 11/10/2016
201646004 199.03-09 Derived from a Qualified Film 11/10/2016
201646004 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/10/2016
201646003 9100.00-00 Extension of Time for Making Certain Elections 11/10/2016
201646003 163.00-00 Interest 11/10/2016
201646002 1362.04-00 Inadvertent Terminations 11/10/2016
201646001 168.36-00 Additional First Year Depreciation 11/10/2016
201646000 6110.00-00 Index for Public Inspection of Written Determination 11/10/2016
201645053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/04/2016
201645024 408.03-00 Rollover Contributions 11/04/2016
201645023 408.03-00 Rollover Contributions 11/04/2016
201645022 408.03-00 Rollover Contributions 11/04/2016
201645021 408.03-00 Rollover Contributions 11/04/2016
201645020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/04/2016
201645019 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/04/2016
201645018 4945.04-04 Grants to Individuals 11/04/2016
201645017 501.36-00 Business Activities 11/04/2016
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645013 7605.01-00 Restrictions on Examination of Taxpayer 11/04/2016
201645012 409A.00-00 Nonqualified Deferred Compensation 11/04/2016
201645011 4943.00-00 Excise Taxes on Excess Business Holdings 11/04/2016
201645010 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 11/04/2016
201645009 9100.00-00 Extension of Time for Making Certain Elections 11/04/2016
201645009 9100.10-00 Section 446 11/04/2016
201645009 9100.10-01 Accounting Methods 11/04/2016
201645008 754.02-00 Timeliness of Election 11/04/2016
201645008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2016
201645007 1362.01-02 Election After Termination 11/04/2016
201645007 1362.01-03 Late Elections 11/04/2016
201645006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/04/2016
201645006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 11/04/2016
201645005 1362.04-00 Inadvertent Terminations 11/04/2016
201645004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/04/2016
201645004 9100.22-00 Other 11/04/2016
201645003 992.02-00 Election 11/04/2016
201645003 9100.22-00 Other 11/04/2016
201645002 9100.00-00 Extension of Time for Making Certain Elections 11/04/2016
201645001 754.02-00 Timeliness of Election 11/04/2016
201645001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2016
201645000 6110.00-00 Index for Public Inspection of Written Determination 11/04/2016
201644024 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/28/2016
201644023 403.05-00 Rollover Amounts 10/28/2016
201644022 408.03-00 Rollover Contributions 10/28/2016
201644021 501.07-00 Social Clubs 10/28/2016
201644020 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/28/2016
201644019 501.03-08 Educational Organizations 10/28/2016
201644019 512.01-00 Exception, Additions, and Limitations on Unrelated Income 10/28/2016
201644019 512.01-01 Rents and Royalties 10/28/2016
201644019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/28/2016
201644018 1502.06-00 Liability for Tax 10/28/2016
201644018 312.09-00 Allocation in Separations 10/28/2016
201644018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/28/2016
201644018 355.07-00 Continuity of Interest 10/28/2016
201644018 368.08-06 Business Enterprise Continuity 10/28/2016
201644018 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 10/28/2016
201644017 83.02-04 Revocability of Election 10/28/2016
201644016 83.02-04 Revocability of Election 10/28/2016
201644015 83.02-04 Revocability of Election 10/28/2016
201644014 468A.00-00 Special Rules for Decommissioning Cost 10/28/2016
201644013 468A.00-00 Special Rules for Decommissioning Cost 10/28/2016
201644012 468A.04-02 Revised Schedules 10/28/2016
201644011 468A.04-02 Revised Schedules 10/28/2016
201644010 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644009 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644008 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644007 1361.03-02 Qualified Subchapter S Trusts 10/28/2016
201644007 1362.02-02 Ceases to be Small Business Corporation 10/28/2016
201644007 1362.04-00 Inadvertent Terminations 10/28/2016
201644006 1362.04-00 Inadvertent Terminations 10/28/2016
201644006 1361.03-02 Qualified Subchapter S Trusts 10/28/2016
201644005 9100.22-00 Other 10/28/2016
201644005 1502.21-00 Consolidated Net Operating Loss Deduction 10/28/2016
201644004 1362.04-00 Inadvertent Terminations 10/28/2016
201644003 1362.04-00 Inadvertent Terminations 10/28/2016
201644003 9100.00-00 Extension of Time for Making Certain Elections 10/28/2016
201644003 1361.05-00 Qualified Subchapter S Subsidiary 10/28/2016
201644002 2642.00-00 Inclusion Ratio 10/28/2016
201644002 9100.00-00 Extension of Time for Making Certain Elections 10/28/2016
201644002 2632.00-00 Special Rules for Allocation of GST Exemption 10/28/2016
201644001 2632.00-00 Special Rules for Allocation of GST Exemption 10/28/2016
201644001 2642.00-00 Inclusion Ratio 10/28/2016
201644001 9100.00-00 Extension of Time for Making Certain Elections 10/28/2016
201644000 6110.00-00 Index for Public Inspection of Written Determination 10/28/2016
201643029 408.03-00 Rollover Contributions 10/21/2016
201643028 408.03-00 Rollover Contributions 10/21/2016
201643027 408.03-00 Rollover Contributions 10/21/2016
201643026 501.33-00 Private v. Public Interest Served 10/21/2016

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