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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201607024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/12/2016
201607024 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/12/2016
201607023 2642.00-00 Inclusion Ratio 02/12/2016
201607023 9100.00-00 Extension of Time for Making Certain Elections 02/12/2016
201607022 9100.00-00 Extension of Time for Making Certain Elections 02/12/2016
201607022 2642.00-00 Inclusion Ratio 02/12/2016
201607021 7701.00-00 Definitions 02/12/2016
201607021 9100.00-00 Extension of Time for Making Certain Elections 02/12/2016
201607021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607020 7701.00-00 Definitions 02/12/2016
201607019 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/12/2016
201607019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/12/2016
201607018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607018 7701.00-00 Definitions 02/12/2016
201607017 1362.04-00 Inadvertent Terminations 02/12/2016
201607016 7701.00-00 Definitions 02/12/2016
201607016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607015 7701.00-00 Definitions 02/12/2016
201607014 7701.00-00 Definitions 02/12/2016
201607014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607013 7701.00-00 Definitions 02/12/2016
201607012 7701.00-00 Definitions 02/12/2016
201607012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607011 7701.00-00 Definitions 02/12/2016
201607010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607010 7701.00-00 Definitions 02/12/2016
201607009 7701.00-00 Definitions 02/12/2016
201607009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607008 7701.00-00 Definitions 02/12/2016
201607008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607007 7701.00-00 Definitions 02/12/2016
201607006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607006 7701.00-00 Definitions 02/12/2016
201607005 9100.05-00 Section 266; Carrying Charges 02/12/2016
201607004 136.00-00 Energy Conservation Subsidies Provided by Public Utilities 02/12/2016
201607004 6041.03-00 Fixed or Determinable Gains, Profits, or Income 02/12/2016
201607004 61.00-00 Gross Income v. Not Gross Income 02/12/2016
201607003 305.03-00 Distributions in Lieu of Money 02/12/2016
201607003 361.02-00 Distributions 02/12/2016
201607003 368.04-00 Assets for Control of Transferee (Type "D") 02/12/2016
201607003 332.00-00 Complete Liquidation of Subsidiaries 02/12/2016
201607003 355.01-00 Spin-Off 02/12/2016
201607003 355.03-00 Active Business 02/12/2016
201607002 7701.00-00 Definitions 02/12/2016
201607002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/12/2016
201607001 1361.01-04 More than One Class of Stock 02/12/2016
201607000 6110.00-00 Index for Public Inspection of Written Determination 02/12/2016
201606033 4942.03-07 Set-Asides 02/05/2016
201606032 408.03-00 Rollover Contributions 02/05/2016
201606031 4945.04-04 Grants to Individuals 02/05/2016
201606030 501.03-02 Foundations 02/05/2016
201606030 507.06-00 Imposition of Tax 02/05/2016
201606030 4941.04-00 Definition of Self-Dealing 02/05/2016
201606030 4942.03-00 Qualifying Distribution 02/05/2016
201606030 4945.04-00 Definition of Taxable Expenditure 02/05/2016
201606029 414.00-00 Definitions and Special Rules 02/05/2016
201606029 414.09-00 Certain Employee Contributions 02/05/2016
201606028 4261.01-00 Amounts Paid 02/05/2016
201606028 4261.00-00 Transportation of Persons by Air (Taxable v. Nontaxable) 02/05/2016
201606027 465.01-01 Borrowed Amounts 02/05/2016
201606027 465.04-01 Real Property 02/05/2016
201606027 704.06-00 Limitation on Allowance of Losses 02/05/2016
201606027 752.06-01 Economic Risk of Loss 02/05/2016
201606026 142.04-00 Qualified Residential Rental Project 02/05/2016
201606026 42.00-00 Low-Income Housing Credit 02/05/2016
201606026 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606025 337.16-00 Loss Disallowance 02/05/2016
201606025 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016
201606025 337.13-00 Loss on Stock of Subsidiary 02/05/2016
201606024 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606023 42.00-00 Low-Income Housing Credit 02/05/2016
201606023 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606022 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606022 42.00-00 Low-Income Housing Credit 02/05/2016
201606021 42.00-00 Low-Income Housing Credit 02/05/2016
201606021 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606020 104.02-00 Workmen's Compensation 02/05/2016
201606019 1502.75-00 Filing Requirements 02/05/2016
201606019 9100.20-00 Section 1502; Election to File Consolidated Return 02/05/2016
201606018 42.00-00 Low-Income Housing Credit 02/05/2016
201606018 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606018 142.04-00 Qualified Residential Rental Project 02/05/2016
201606017 337.16-00 Loss Disallowance 02/05/2016
201606017 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 02/05/2016
201606017 337.13-00 Loss on Stock of Subsidiary 02/05/2016
201606016 9100.01-00 Section 42; Low-Income Housing Credit 02/05/2016
201606015 83.02-00 Election to Include in Gross Income in Year of Transfer 02/05/2016
201606014 355.03-00 Active Business 02/05/2016
201606013 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606013 2010.00-00 Unified Credit Against Estate Tax 02/05/2016
201606012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/05/2016
201606012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/05/2016
201606011 7701.00-00 Definitions 02/05/2016
201606010 7701.00-00 Definitions 02/05/2016
201606009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/05/2016
201606009 7701.00-00 Definitions 02/05/2016
201606008 9100.09-00 Section 442; Accounting Periods 02/05/2016
201606007 9100.09-00 Section 442; Accounting Periods 02/05/2016
201606006 367.40-02 Liquidations Under Section 332 02/05/2016
201606005 9100.04-00 Section 168; MACRS 02/05/2016
201606005 168.29-02 Tax-Exempt Use Property 02/05/2016
201606004 115.06-00 Income Accruing to the State 02/05/2016
201606004 115.06-02 Accruing to the State v. Accruing to Nongovernmental Persons 02/05/2016
201606004 115.00-00 Income of States, Municipalities, etc. 02/05/2016
201606003 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606002 2601.00-00 Tax On Generation Skipping Transfers 02/05/2016
201606001 9100.00-00 Extension of Time for Making Certain Elections 02/05/2016
201606001 2642.00-00 Inclusion Ratio 02/05/2016
201606000 201606000 Index For Public Inspection of Written Determination Release Date 2/5/2016 02/05/2016
201605021 501.07-00 Social Clubs 01/29/2016
201605021 501.07-01 Profit v. Not for Profit 01/29/2016
201605021 501.07-05 Business with Nonmembers 01/29/2016
201605020 501.06-01 Performance of Particular Services for Members 01/29/2016
201605019 501.13-00 Cemetery Companies 01/29/2016
201605018 172.01-01 Allowance Only to Same Taxpayer (Libson Shops) 01/29/2016
201605018 1502.21-00 Consolidated Net Operating Loss Deduction 01/29/2016
201605017 1031.01-00 Property Held For Productive Use or Investment 01/29/2016
201605016 355.01-00 Spin-Off 01/29/2016
201605016 355.03-00 Active Business 01/29/2016
201605016 355.05-01 Distribution of Control 01/29/2016
201605015 3306.03-00 Employment 01/29/2016
201605015 3401.01-00 Wages Subject to Withholding 01/29/2016
201605015 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/29/2016
201605015 501.09-01 Permissible Benefits 01/29/2016
201605015 501.09-03 Inurement 01/29/2016
201605015 6051.00-00 Receipts for Employees 01/29/2016
201605015 3121.01-00 Wages 01/29/2016
201605014 9100.22-00 Other 01/29/2016
201605014 1502.13-00 Intercompany Transactions 01/29/2016
201605013 1502.13-01 Stock of Members 01/29/2016
201605012 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/29/2016
201605011 2010.00-00 Unified Credit Against Estate Tax 01/29/2016
201605011 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605010 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605010 2010.00-00 Unified Credit Against Estate Tax 01/29/2016
201605009 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605009 2010.00-00 Unified Credit Against Estate Tax 01/29/2016
201605008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/29/2016
201605008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/29/2016
201605007 754.02-00 Timeliness of Election 01/29/2016
201605007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/29/2016
201605006 401.04-00 Discrimination as to Contributions or Benefits (See Also 401.29-01, 401.20-00, 414.00-00) 01/29/2016
201605006 401.04-03 Discrimination in Availability of Form of Benefit 01/29/2016
201605005 856.01-00 Income Requirements 01/29/2016
201605004 708.00-00 Continuation of Partnership 01/29/2016
201605003 9100.00-00 Extension of Time for Making Certain Elections 01/29/2016
201605002 1362.04-00 Inadvertent Terminations 01/29/2016
201605001 7701.00-00 Definitions 01/29/2016
201605001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/29/2016
201605000 6110.00-00 Index for Public Inspection of Written Determination 01/29/2016
201604021 4945.04-04 Grants to Individuals 01/22/2016
201604020 4945.04-04 Grants to Individuals 01/22/2016
201604019 501.04-07 Homeowners Association 01/22/2016
201604018 501.32-00 Income Inures v. does Not Inure to Private Individual 01/22/2016
201604018 501.03-30 Organizational and Operational Tests 01/22/2016
201604017 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 01/22/2016
201604016 9100.00-00 Extension of Time for Making Certain Elections 01/22/2016
201604016 2010.00-00 Unified Credit Against Estate Tax 01/22/2016
201604015 9100.00-00 Extension of Time for Making Certain Elections 01/22/2016
201604015 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/22/2016
201604014 2010.00-00 Unified Credit Against Estate Tax 01/22/2016
201604014 9100.00-00 Extension of Time for Making Certain Elections 01/22/2016
201604013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/22/2016
201604013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/22/2016
201604012 9100.09-00 Section 442; Accounting Periods 01/22/2016
201604011 1361.05-00 Qualified Subchapter S Subsidiary 01/22/2016
201604011 9100.00-00 Extension of Time for Making Certain Elections 01/22/2016
201604011 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 01/22/2016
201604011 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/22/2016
201604010 1361.00-00 Definitions 01/22/2016
201604010 1361.03-00 Certain Trusts Permitted as Shareholders 01/22/2016
201604009 1361.03-00 Certain Trusts Permitted as Shareholders 01/22/2016
201604009 1361.00-00 Definitions 01/22/2016
201604008 301.00-00 Distributions of Property 01/22/2016
201604008 305.04-00 Disproportionate Distributions 01/22/2016
201604008 305.13-00 Deemed Distributions 01/22/2016
201604008 1385.00-00 Amounts Includible in Patron's Gross Income 01/22/2016
201604007 9100.22-00 Other 01/22/2016
201604007 992.02-00 Election 01/22/2016
201604006 1362.00-00 Election by Small Business Corporation 01/22/2016
201604005 1362.00-00 Election by Small Business Corporation 01/22/2016
201604005 1362.04-00 Inadvertent Terminations 01/22/2016
201604004 1362.04-00 Inadvertent Terminations 01/22/2016
201604003 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 01/22/2016
201604002 1295.02-02 Retroactive Elections 01/22/2016
201604001 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 01/22/2016
201604001 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 01/22/2016
201604001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 01/22/2016
201604001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 01/22/2016
201604001 2601.00-00 Tax On Generation Skipping Transfers 01/22/2016
201604000 6110.00-00 Index for Public Inspection of Written Determination 01/22/2016
201603048 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603047 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603046 408.03-00 Rollover Contributions 01/15/2016

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