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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202017006 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017006 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017005 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017005 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017004 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017004 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017003 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017003 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017002 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017002 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017001 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017001 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017000 6110.00-00 Index for Public Inspection of Written Determination 04/24/2020
202016031 4945.04-04 Grants to Individuals 04/17/2020
202016030 4945.04-04 Grants to Individuals 04/17/2020
202016029 501.35-00 "Exclusively" Test 04/17/2020
202016029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016028 501.36-01 Section 501(c)(3) Organizations 04/17/2020
202016028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/17/2020
202016027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016027 501.33-00 Private v. Public Interest Served 04/17/2020
202016026 501.33-00 Private v. Public Interest Served 04/17/2020
202016026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016025 501.33-00 Private v. Public Interest Served 04/17/2020
202016025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016024 501.33-00 Private v. Public Interest Served 04/17/2020
202016024 501.03-30 Organizational and Operational Tests 04/17/2020
202016023 501.03-30 Organizational and Operational Tests 04/17/2020
202016022 501.33-00 Private v. Public Interest Served 04/17/2020
202016022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016021 501.33-00 Private v. Public Interest Served 04/17/2020
202016021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016020 501.33-00 Private v. Public Interest Served 04/17/2020
202016020 501.03-30 Organizational and Operational Tests 04/17/2020
202016019 501.03-30 Organizational and Operational Tests 04/17/2020
202016019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/17/2020
202016018 501.33-00 Private v. Public Interest Served 04/17/2020
202016018 501.03-30 Organizational and Operational Tests 04/17/2020
202016017 501.33-00 Private v. Public Interest Served 04/17/2020
202016017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020
202016016 468A.04-02 Revised Schedules 04/17/2020
202016015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/17/2020
202016015 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020
202016014 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020
202016013 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/17/2020
202016013 351.13-00 Investment Company Exception 04/17/2020
202016012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020
202016012 9100.22-00 Other 04/17/2020
202016011 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020
202016010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020
202016010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/17/2020
202016009 9100.22-00 Other 04/17/2020
202016009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020
202016008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
202016008 7701.00-00 Definitions 04/17/2020
202016007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020
202016007 7701.00-00 Definitions 04/17/2020
202016006 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016006 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016006 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016006 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016006 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016006 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016006 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016005 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016005 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016005 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016005 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016005 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016005 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016005 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016004 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016004 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016004 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016004 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016004 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016004 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016003 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016003 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016003 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016003 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016003 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016003 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016003 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016002 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 04/17/2020
202016002 2056.07-00 Qualified Terminable Interest Property 04/17/2020
202016002 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/17/2020
202016002 2523.06-01 Qualified Terminable Interest Property 04/17/2020
202016002 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 04/17/2020
202016002 2519.00-00 Disposition of Certain Life Estates 04/17/2020
202016002 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/17/2020
202016001 61.40-00 Governmental Benefits and Subsidies 04/17/2020
202016001 6041.00-00 Information at Source 04/17/2020
202016000 6110.00-00 Index for Public Inspection of Written Determination 04/17/2020
202015036 9999.98-00 Not Able to Identify Under Present List 04/10/2020
202015035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2020
202015034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2020
202015033 4945.04-04 Grants to Individuals 04/10/2020
202015032 4945.04-04 Grants to Individuals 04/10/2020
202015031 4945.04-04 Grants to Individuals 04/10/2020
202015030 4945.04-04 Grants to Individuals 04/10/2020
202015029 4945.04-04 Grants to Individuals 04/10/2020
202015028 501.04-07 Homeowners Association 04/10/2020
202015028 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/10/2020
202015027 501.03-30 Organizational and Operational Tests 04/10/2020
202015027 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/10/2020
202015026 501.33-00 Private v. Public Interest Served 04/10/2020
202015026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/10/2020
202015025 501.06-01 Performance of Particular Services for Members 04/10/2020
202015025 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/10/2020
202015025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/10/2020
202015024 501.33-00 Private v. Public Interest Served 04/10/2020
202015024 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/10/2020
202015023 501.07-05 Business with Nonmembers 04/10/2020
202015023 501.07-01 Profit v. Not for Profit 04/10/2020
202015023 501.07-00 Social Clubs 04/10/2020
202015022 501.06-01 Performance of Particular Services for Members 04/10/2020
202015022 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/10/2020
202015022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/10/2020
202015021 501.36-01 Section 501(c)(3) Organizations 04/10/2020
202015021 501.35-00 "Exclusively" Test 04/10/2020
202015020 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/10/2020
202015020 501.06-01 Performance of Particular Services for Members 04/10/2020
202015019 501.35-00 "Exclusively" Test 04/10/2020
202015019 501.03-04 Unincorporated Associations 04/10/2020
202015019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/10/2020
202015018 501.07-06 Payment of Benefits to Members 04/10/2020
202015018 501.07-00 Social Clubs 04/10/2020
202015017 501.33-00 Private v. Public Interest Served 04/10/2020
202015017 501.03-30 Organizational and Operational Tests 04/10/2020
202015016 9100.01-00 Section 42; Low-Income Housing Credit 04/10/2020
202015016 9100.00-00 Extension of Time for Making Certain Elections 04/10/2020
202015016 42.00-00 Low-Income Housing Credit 04/10/2020
202015015 9100.00-00 Extension of Time for Making Certain Elections 04/10/2020
202015015 856.00-00 Definition of Real Estate Investment Trust 04/10/2020
202015014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/10/2020
202015014 9100.00-00 Extension of Time for Making Certain Elections 04/10/2020
202015014 754.02-00 Timeliness of Election 04/10/2020
202015013 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015013 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015012 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015012 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015011 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015011 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015010 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015010 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015009 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015009 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015008 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015008 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015007 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015007 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015006 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015006 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015005 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015005 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015004 2703.00-00 Certain Rights and Restrictions Disregarded 04/10/2020
202015004 2601.00-00 Tax On Generation Skipping Transfers 04/10/2020
202015004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/10/2020
202015003 1362.04-00 Inadvertent Terminations 04/10/2020
202015003 1362.00-00 Election by Small Business Corporation 04/10/2020
202015002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/10/2020
202015002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/10/2020
202015001 7701.00-00 Definitions 04/10/2020
202015001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/10/2020
202015000 6110.00-00 Index for Public Inspection of Written Determination 04/10/2020
202014022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2020
202014022 501.03-30 Organizational and Operational Tests 04/03/2020
202014021 4945.04-04 Grants to Individuals 04/03/2020
202014020 4945.04-04 Grants to Individuals 04/03/2020
202014019 501.03-03 Trusts 04/03/2020
202014018 501.04-07 Homeowners Association 04/03/2020
202014018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/03/2020
202014017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/03/2020
202014017 501.35-00 "Exclusively" Test 04/03/2020
202014017 501.03-30 Organizational and Operational Tests 04/03/2020
202014017 501.36-01 Section 501(c)(3) Organizations 04/03/2020
202014016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2020
202014016 501.03-31 Limitation of Beneficiaries 04/03/2020
202014015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/03/2020
202014015 501.03-31 Limitation of Beneficiaries 04/03/2020
202014015 501.03-03 Trusts 04/03/2020
202014014 9100.11-00 Section 472; LIFO Election 04/03/2020
202014014 472.01-00 Election 04/03/2020

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