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
201926000 6110.00-00 Index for Public Inspection of Written Determination 06/28/2019
201925021 4945.04-04 Grants to Individuals 06/21/2019
201925020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925017 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/21/2019
201925017 501.36-01 Section 501(c)(3) Organizations 06/21/2019
201925016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/21/2019
201925013 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2019
201925012 1033.00-00 Involuntary Conversion 06/21/2019
201925012 1033.01-00 General Rule 06/21/2019
201925012 1033.02-00 Definition of Involuntary Conversion Events 06/21/2019
201925011 1033.00-00 Involuntary Conversion 06/21/2019
201925011 1033.01-00 General Rule 06/21/2019
201925011 1033.02-00 Definition of Involuntary Conversion Events 06/21/2019
201925010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 06/21/2019
201925005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/21/2019
201925005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 06/21/2019
201925005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 06/21/2019
201925004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/21/2019
201925004 361.02-00 Distributions 06/21/2019
201925004 355.01-00 Spin-Off 06/21/2019
201925004 361.02-02 Certain Transfers to Creditors 06/21/2019
201925004 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2019
201925003 1362.04-00 Inadvertent Terminations 06/21/2019
201925003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2019
201925003 1361.05-00 Qualified Subchapter S Subsidiary 06/21/2019
201925003 1362.00-00 Election by Small Business Corporation 06/21/2019

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