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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201636042 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 09/02/2016
201636042 664.03-02 Charitable Remainder Unitrust 09/02/2016
201636042 513.00-00 Unrelated v. Not Unrelated Trade or Business 09/02/2016
201636041 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 09/02/2016
201636041 6511.01-00 Limitation of Amount 09/02/2016
201636040 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/02/2016
201636040 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/02/2016
201636039 7704.03-00 Qualifying Income 09/02/2016
201636039 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 09/02/2016
201636038 9100.10-01 Accounting Methods 09/02/2016
201636037 61.00-00 Gross Income v. Not Gross Income 09/02/2016
201636037 61.05-00 Bargain Purchase 09/02/2016
201636037 61.05-04 Dividend 09/02/2016
201636036 61.00-00 Gross Income v. Not Gross Income 09/02/2016
201636036 61.05-00 Bargain Purchase 09/02/2016
201636036 61.05-04 Dividend 09/02/2016
201636035 1362.04-00 Inadvertent Terminations 09/02/2016
201636034 1033.03-00 Property Similar or Related in Service or Use 09/02/2016
201636034 1033.01-00 General Rule 09/02/2016
201636033 1362.00-00 Election by Small Business Corporation 09/02/2016
201636032 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636032 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636032 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636032 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636031 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636031 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636031 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636031 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636030 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636030 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636030 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636030 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636029 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636028 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636028 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636028 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636028 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636027 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/02/2016
201636027 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/02/2016
201636027 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/02/2016
201636027 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/02/2016
201636026 2056.07-01 Effective Election 09/02/2016
201636026 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636025 7704.03-00 Qualifying Income 09/02/2016
201636024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201636023 1362.01-03 Late Elections 09/02/2016
201636022 2652.00-00 Other Definitions 09/02/2016
201636022 2652.01-00 Transferor Defined 09/02/2016
201636022 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636022 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016
201636021 4943.00-00 Excise Taxes on Excess Business Holdings 09/02/2016
201636020 2632.00-00 Special Rules for Allocation of GST Exemption 09/02/2016
201636020 2642.00-00 Inclusion Ratio 09/02/2016
201636020 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636019 2056.07-00 Qualified Terminable Interest Property 09/02/2016
201636019 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636018 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/02/2016
201636017 1362.04-00 Inadvertent Terminations 09/02/2016
201636016 9100.22-00 Other 09/02/2016
201636016 1502.21-00 Consolidated Net Operating Loss Deduction 09/02/2016
201636015 1362.01-00 Eligible v. Ineligible 09/02/2016
201636015 1362.04-00 Inadvertent Terminations 09/02/2016
201636014 1362.04-00 Inadvertent Terminations 09/02/2016
201636013 1362.04-00 Inadvertent Terminations 09/02/2016
201636013 1362.00-00 Election by Small Business Corporation 09/02/2016
201636012 7701.00-00 Definitions 09/02/2016
201636012 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/02/2016
201636011 9100.22-00 Other 09/02/2016
201636010 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636009 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636008 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636007 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636006 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636005 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636004 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 09/02/2016
201636003 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 09/02/2016
201636002 9100.00-00 Extension of Time for Making Certain Elections 09/02/2016
201636002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/02/2016
201636001 168.36-00 Additional First Year Depreciation 09/02/2016
201636000 6110.00-00 Index for Public Inspection of Written Determination 09/02/2016
201635013 9100.00-00 Extension of Time for Making Certain Elections 08/26/2016
201635012 408.03-00 Rollover Contributions 08/26/2016
201635011 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/26/2016
201635010 4945.04-04 Grants to Individuals 08/26/2016
201635009 4945.04-04 Grants to Individuals 08/26/2016
201635008 501.07-05 Business with Nonmembers 08/26/2016
201635008 501.07-00 Social Clubs 08/26/2016
201635007 501.07-00 Social Clubs 08/26/2016
201635006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/26/2016
201635005 2632.00-00 Special Rules for Allocation of GST Exemption 08/26/2016
201635005 9100.00-00 Extension of Time for Making Certain Elections 08/26/2016
201635004 115.03-00 Essential Governmental Function 08/26/2016
201635004 115.06-00 Income Accruing to the State 08/26/2016
201635004 3121.01-00 Wages 08/26/2016
201635004 115.00-00 Income of States, Municipalities, etc. 08/26/2016
201635004 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 08/26/2016
201635004 3306.03-00 Employment 08/26/2016
201635003 992.02-00 Election 08/26/2016
201635003 9100.22-00 Other 08/26/2016
201635002 1362.04-00 Inadvertent Terminations 08/26/2016
201635001 368.06-00 Change in Identity, etc. (Type "F") 08/26/2016
201635001 1361.05-00 Qualified Subchapter S Subsidiary 08/26/2016
201635000 6110.00-00 Index for Public Inspection of Written Determination 08/26/2016
201634030 408.03-00 Rollover Contributions 08/19/2016
201634029 501.09-03 Inurement 08/19/2016
201634028 4945.04-04 Grants to Individuals 08/19/2016
201634027 4945.04-04 Grants to Individuals 08/19/2016
201634026 408.03-00 Rollover Contributions 08/19/2016
201634025 501.03-22 Scholarhips, Endowment Funds and Trusts, Student Loans 08/19/2016
201634025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/19/2016
201634024 402,00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/19/2016
201634023 3121.01-11 Supplemental Unemployment Benefit Plans 08/19/2016
201634023 3121.00-00 Definitions 08/19/2016
201634022 469.03-03 Definition of Activity 08/19/2016
201634021 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 08/19/2016
201634021 7701.00-00 Definitions 08/19/2016
201634020 9100.22-00 Other 08/19/2016
201634020 992.02-00 Election 08/19/2016
201634019 1361.00-00 Definitions 08/19/2016
201634019 1361.03-02 Qualified Subchapter S Trusts 08/19/2016
201634018 2056.19-02 Exception For Property Transferred to Qualified Domestic Trust 08/19/2016
201634018 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/19/2016
201634018 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634018 2056.19-00 Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen 08/19/2016
201634018 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/19/2016
201634017 2041.03-00 General Power v. Not a General Power 08/19/2016
201634017 2514.03-00 Definition of General Power of Appointment 08/19/2016
201634017 2601.00-00 Tax On Generation Skipping Transfers 08/19/2016
201634017 2642.00-00 Inclusion Ratio 08/19/2016
201634016 2514.03-00 Definition of General Power of Appointment 08/19/2016
201634016 2601.00-00 Tax On Generation Skipping Transfers 08/19/2016
201634016 2642.00-00 Inclusion Ratio 08/19/2016
201634016 2041.03-00 General Power v. Not a General Power 08/19/2016
201634015 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 08/19/2016
201634015 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 08/19/2016
201634014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/19/2016
201634014 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634013 1362.04-00 Inadvertent Terminations 08/19/2016
201634012 115.00-00 Income of States, Municipalities, etc. 08/19/2016
201634011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/19/2016
201634011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/19/2016
201634010 355.01-01 Split-Off 08/19/2016
201634010 355.03-00 Active Business 08/19/2016
201634010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/19/2016
201634010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/19/2016
201634009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016
201634009 7701.00-00 Definitions 08/19/2016
201634008 1362.01-00 Eligible v. Ineligible 08/19/2016
201634008 1362.01-03 Late Elections 08/19/2016
201634008 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/19/2016
201634008 1362.00-00 Election by Small Business Corporation 08/19/2016
201634007 1362.00-00 Election by Small Business Corporation 08/19/2016
201634007 1362.04-00 Inadvertent Terminations 08/19/2016
201634006 1361.01-04 More than One Class of Stock 08/19/2016
201634006 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016
201634006 1362.01-00 Eligible v. Ineligible 08/19/2016
201634006 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634005 1362.00-00 Election by Small Business Corporation 08/19/2016
201634005 9100.00-00 Extension of Time for Making Certain Elections 08/19/2016
201634005 1361.05-00 Qualified Subchapter S Subsidiary 08/19/2016
201634004 1362.01-00 Eligible v. Ineligible 08/19/2016
201634004 1362.01-01 Shareholder Consent 08/19/2016
201634004 1362.04-00 Inadvertent Terminations 08/19/2016
201634004 1362.00-00 Election by Small Business Corporation 08/19/2016
201634003 1362.00-00 Election by Small Business Corporation 08/19/2016
201634003 1362.01-00 Eligible v. Ineligible 08/19/2016
201634003 1362.01-01 Shareholder Consent 08/19/2016
201634003 1362.04-00 Inadvertent Terminations 08/19/2016
201634002 9100.22-00 Other 08/19/2016
201634001 1362.00-00 Election by Small Business Corporation 08/19/2016
201634001 1362.04-00 Inadvertent Terminations 08/19/2016
201634000 6110.00-00 Index for Public Inspection of Written Determination 08/19/2016
201633037 501.06-01 Performance of Particular Services for Members 08/12/2016
201633037 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633036 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633035 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/12/2016
201633034 3506.00-00 Individuals Providing Companion Sitting Placement Services 08/12/2016
201633033 6050I.00-00 Returns Relating to Cash Received in Trade or Business 08/12/2016
201633032 513.00-00 Unrelated v. Not Unrelated Trade or Business 08/12/2016
201633031 7701.00-00 Definitions 08/12/2016
201633031 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633031 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633030 7701.00-00 Definitions 08/12/2016
201633029 1362.00-00 Election by Small Business Corporation 08/12/2016
201633029 1362.04-00 Inadvertent Terminations 08/12/2016
201633028 351.13-00 Investment Company Exception 08/12/2016
201633028 721.00-00 Nonrecognition of Gain or Loss on Contributions 08/12/2016
201633027 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/12/2016
201633026 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/12/2016
201633026 9100.00-00 Extension of Time for Making Certain Elections 08/12/2016
201633025 401.06-02 Employee Dies Before Entire Interest Distributed 08/12/2016
201633025 408.02-01 Benefit Distributions 08/12/2016
201633024 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/12/2016
201633024 7701.00-00 Definitions 08/12/2016

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