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
201930024 263.14-00 Allocation Between Capital Expenditure and Expense 07/26/2019
201930023 1361.01-04 More than One Class of Stock 07/26/2019
201930023 1362.02-00 Termination of Election 07/26/2019
201930023 1362.04-00 Inadvertent Terminations 07/26/2019
201930022 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930021 7701.00-00 Definitions 07/26/2019
201930021 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930020 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930019 1502.75-00 Filing Requirements 07/26/2019
201930019 9100.20-00 Section 1502; Election to File Consolidated Return 07/26/2019
201930018 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930017 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 07/26/2019
201930017 507.00-00 Termination of Private Foundation Status 07/26/2019
201930017 7520.00-00 Valuation Tables 07/26/2019
201930016 168.00-00 Modified Accelerated Cost Recovery System 07/26/2019
201930015 168.00-00 Modified Accelerated Cost Recovery System 07/26/2019
201930014 7701.00-00 Definitions 07/26/2019
201930014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930013 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 07/26/2019
201930012 1502.19-00 Excess Losses 07/26/2019
201930011 355.01-02 Split-Up 07/26/2019
201930011 355.03-00 Active Business 07/26/2019
201930011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/26/2019
201930010 1362.01-03 Late Elections 07/26/2019
201930010 7701.00-00 Definitions 07/26/2019
201930010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2019
201930009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 07/26/2019
201930008 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930008 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930007 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930007 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930006 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930006 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930005 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930005 1296.00-00 Passive Foreign Investment Company 07/26/2019
201930004 115.06-00 Income Accruing to the State 07/26/2019
201930004 468B.02-00 Taxation of Designated Settlement Funds 07/26/2019
201930003 856.02-00 Investment Requirements 07/26/2019
201930003 856.04-00 Rents From Real Property 07/26/2019
201930003 856.00-00 Definition of Real Estate Investment Trust 07/26/2019
201930002 9100.00-00 Extension of Time for Making Certain Elections 07/26/2019
201930001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/26/2019
201930001 9100.22-00 Other 07/26/2019
201930000 6110.00-00 Index for Public Inspection of Written Determination 07/26/2019
201929024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929021 501.03-30 Organizational and Operational Tests 07/19/2019
201929021 501.33-00 Private v. Public Interest Served 07/19/2019
201929021 501.36-01 Section 501(c)(3) Organizations 07/19/2019
201929021 501.03-05 Corporations 07/19/2019
201929020 4945.04-04 Grants to Individuals 07/19/2019
201929019 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 07/19/2019
201929019 708.02-00 Merger, Conversion or Consolidation 07/19/2019
201929019 743.02-00 Adjustments to Basis 07/19/2019
201929019 752.04-00 Sale or Exchange of an Interest 07/19/2019
201929019 761.05-00 Distributions of Partnership Interests Treated as Exchanges 07/19/2019
201929018 9100.22-00 Other 07/19/2019
201929017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929016 754.02-00 Timeliness of Election 07/19/2019
201929016 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929015 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929014 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929012 168.00-00 Modified Accelerated Cost Recovery System 07/19/2019
201929011 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929011 2642.00-00 Inclusion Ratio 07/19/2019
201929011 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929010 2642.00-00 Inclusion Ratio 07/19/2019
201929010 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929010 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929009 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929008 9100.04-00 Section 168; MACRS 07/19/2019
201929007 1361.00-00 Definitions 07/19/2019
201929007 1361.05-00 Qualified Subchapter S Subsidiary 07/19/2019
201929006 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929006 2632.01-00 Time and Manner of Allocation 07/19/2019
201929006 2642.00-00 Inclusion Ratio 07/19/2019
201929006 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929005 2632.01-00 Time and Manner of Allocation 07/19/2019
201929005 2642.00-00 Inclusion Ratio 07/19/2019
201929005 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929005 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929004 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929004 2632.01-00 Time and Manner of Allocation 07/19/2019
201929004 2642.00-00 Inclusion Ratio 07/19/2019
201929004 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929003 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929003 2632.01-00 Time and Manner of Allocation 07/19/2019
201929003 2642.00-00 Inclusion Ratio 07/19/2019
201929003 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929002 9100.22-00 Other 07/19/2019
201929001 1502.75-00 Filing Requirements 07/19/2019
201929001 9100.20-00 Section 1502; Election to File Consolidated Return 07/19/2019
201929000 6110.00-00 Index for Public Inspection of Written Determination 07/19/2019
201928023 430.00-00 Minimum funding standards for single-employer defined benefit pension plan 07/12/2019
201928022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928018 4945.04-04 Grants to Individuals 07/12/2019
201928017 4945.04-04 Grants to Individuals 07/12/2019
201928016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/12/2019
201928016 501.07-00 Social Clubs 07/12/2019
201928015 501.03-30 Organizational and Operational Tests 07/12/2019
201928015 501.33-00 Private v. Public Interest Served 07/12/2019
201928015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/12/2019
201928014 170.10-02 Corporations 07/12/2019
201928014 172.01-00 Carryback and Carryover 07/12/2019
201928013 856.01-00 Income Requirements 07/12/2019
201928013 856.00-00 Definition of Real Estate Investment Trust 07/12/2019
201928012 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2019
201928012 1362.01-01 Shareholder Consent 07/12/2019
201928012 1362.04-00 Inadvertent Terminations 07/12/2019
201928011 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928011 7701.00-00 Definitions 07/12/2019
201928010 663.00-00 Special Rules Applicable to Sections 661 and 662 07/12/2019
201928010 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928009 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/12/2019
201928009 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928008 168.00-00 Modified Accelerated Cost Recovery System 07/12/2019
201928008 7701.00-00 Definitions 07/12/2019
201928008 9100.04-00 Section 168; MACRS 07/12/2019
201928008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928007 6166.00-00 Extension of Time to Pay Estate Tax 07/12/2019
201928007 6166.03-00 Active Trade or Business 07/12/2019
201928006 468A.00-00 Special Rules for Decommissioning Cost 07/12/2019
201928005 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/12/2019
201928004 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 07/12/2019
201928004 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 07/12/2019
201928004 2038.01-01 Power to Change Beneficiaries or Their Shares 07/12/2019
201928004 2501.01-00 Gift v. Not a Gift 07/12/2019
201928004 2601.01-00 Effective Dates 07/12/2019
201928004 61.00-00 Gross Income v. Not Gross Income 07/12/2019
201928004 643.06-00 Multiple Trusts 07/12/2019
201928004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928003 2512.00-00 Valuation of Gifts 07/12/2019
201928003 7520.00-00 Valuation Tables 07/12/2019
201928003 7520.02-00 Exceptions 07/12/2019
201928002 4971.06-02 Without Funding Waiver 07/12/2019
201928002 4971.02-00 Additional Tax 07/12/2019
201928001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/12/2019
201928001 9100.22-00 Other 07/12/2019
201928000 6110.00-00 Index for Public Inspection of Written Determination 07/12/2019
201927026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927023 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/05/2019
201927022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2019
201927022 501.03-30 Organizational and Operational Tests 07/05/2019
201927021 195.00-00 Start Up Expenditures 07/05/2019
201927020 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 07/05/2019
201927020 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/05/2019
201927019 6331.00-00 Levy and Distraint 07/05/2019
201927018 3121.00-00 Definitions 07/05/2019
201927017 6038C.00-00 Information with Respect to Certain Foreign Corporations 07/05/2019
201927016 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/05/2019
201927015 2632.00-00 Special Rules for Allocation of GST Exemption 07/05/2019
201927015 2642.00-00 Inclusion Ratio 07/05/2019
201927015 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927014 2632.00-00 Special Rules for Allocation of GST Exemption 07/05/2019
201927014 2642.00-00 Inclusion Ratio 07/05/2019
201927014 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927013 2642.00-00 Inclusion Ratio 07/05/2019
201927013 2632.00-00 Special Rules for Allocation of GST Exemption 07/05/2019
201927013 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927012 7805.00-00 Rules and Regulations 07/05/2019
201927012 7805.04-01 Retroactive Application of Rulings 07/05/2019
201927012 7805.05-00 Effect of Private Rulings 07/05/2019
201927012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/05/2019
201927012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/05/2019
201927011 7701.00-00 Definitions 07/05/2019
201927010 411.10-00 Applicable Defined Benefit Plans 07/05/2019
201927010 413.04-02 Deduction Limitations 07/05/2019
201927010 413.05-00 CSEC Plans 07/05/2019
201927010 433.00-00 Minimum Funding Standards for CSEC Plans 07/05/2019
201927009 408.03-00 Rollover Contributions 07/05/2019
201927009 408.00-00 Individual Retirement Accounts 07/05/2019
201927008 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927007 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 07/05/2019
201927007 7704.03-00 Qualifying Income 07/05/2019
201927006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/05/2019
201927006 9100.00-00 Extension of Time for Making Certain Elections 07/05/2019
201927005 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 07/05/2019
201927004 7701.03-06 Liquidating Trusts 07/05/2019
201927003 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 07/05/2019
201927002 1504.00-00 Definitions 07/05/2019
201927001 419.00-00 Treatment of Funded Welfare Benefit Plans 07/05/2019
201927001 4976.01-00 Disqualified Benefits 07/05/2019
201927000 6110.00-00 Index for Public Inspection of Written Determination 07/05/2019

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