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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201614006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/01/2016
201614005 9100.00-00 Extension of Time for Making Certain Elections 04/01/2016
201614005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/01/2016
201614004 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/01/2016
201614004 7704.03-00 Qualifying Income 04/01/2016
201614003 1361.03-02 Qualified Subchapter S Trusts 04/01/2016
201614003 1361.00-00 Definitions 04/01/2016
201614002 1361.00-00 Definitions 04/01/2016
201614002 1361.03-02 Qualified Subchapter S Trusts 04/01/2016
201614001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 04/01/2016
201614000 6110.00-00 Index for Public Inspection of Written Determination 04/01/2016
201613017 4945.04-04 Grants to Individuals 03/25/2016
201613016 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 03/25/2016
201613015 513.01-00 Trusts 03/25/2016
201613015 513.01-00 Trusts 03/25/2016
201613015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/25/2016
201613015 664.03-02 Charitable Remainder Unitrust 03/25/2016
201613015 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2016
201613014 513.01-00 Trusts 03/25/2016
201613014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/25/2016
201613014 512.04-00 Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) 03/25/2016
201613014 664.03-02 Charitable Remainder Unitrust 03/25/2016
201613014 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/25/2016
201613013 1502.21-00 Consolidated Net Operating Loss Deduction 03/25/2016
201613013 9100.22-00 Other 03/25/2016
201613012 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 03/25/2016
201613011 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613011 2010.00-00 Unified Credit Against Estate Tax 03/25/2016
201613010 2010.00-00 Unified Credit Against Estate Tax 03/25/2016
201613010 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613009 2632.00-00 Special Rules for Allocation of GST Exemption 03/25/2016
201613009 9100.00-00 Extension of Time for Making Certain Elections 03/25/2016
201613008 355.01-00 Spin-Off 03/25/2016
201613008 368.04-00 Assets for Control of Transferee (Type "D") 03/25/2016
201613007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 03/25/2016
201613007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/25/2016
201613007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 03/25/2016
201613007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 03/25/2016
201613006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/25/2016
201613006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/25/2016
201613005 7701.03-06 Liquidating Trusts 03/25/2016
201613004 1362.04-00 Inadvertent Terminations 03/25/2016
201613003 707.00-00 Transactions Between Partner and Partnership 03/25/2016
201613002 707.00-00 Transactions Between Partner and Partnership 03/25/2016
201613001 707.00-00 Transactions Between Partner and Partnership 03/25/2016
201613000 6110.00-00 Index for Public Inspection of Written Determination 03/25/2016
201612017 408.03-00 Rollover Contributions 03/18/2016
201612016 408.03-00 Rollover Contributions 03/18/2016
201612015 4945.04-04 Grants to Individuals 03/18/2016
201612014 501.07-00 Social Clubs 03/18/2016
201612013 172.03-00 Specified Business 03/18/2016
201612012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/18/2016
201612012 355.01-00 Spin-Off 03/18/2016
201612012 368.04-00 Assets for Control of Transferee (Type "D") 03/18/2016
201612011 1362.04-00 Inadvertent Terminations 03/18/2016
201612010 2010.00-00 Unified Credit Against Estate Tax 03/18/2016
201612010 9100.00-00 Extension of Time for Making Certain Elections 03/18/2016
201612009 9100.00-00 Extension of Time for Making Certain Elections 03/18/2016
201612009 2010.00-00 Unified Credit Against Estate Tax 03/18/2016
201612008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/18/2016
201612008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/18/2016
201612007 9100.22-00 Other 03/18/2016
201612007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 03/18/2016
201612006 1502.13-00 Intercompany Transactions 03/18/2016
201612005 9100.00-00 Extension of Time for Making Certain Elections 03/18/2016
201612005 2010.00-00 Unified Credit Against Estate Tax 03/18/2016
201612004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/18/2016
201612004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/18/2016
201612003 165.00-00 Deductions For Losses 03/18/2016
201612003 165.13-00 Abandonment Losses 03/18/2016
201612003 468A.00-00 Special Rules for Decommissioning Cost 03/18/2016
201612002 1361.01-04 More than One Class of Stock 03/18/2016
201612002 1362.04-00 Inadvertent Terminations 03/18/2016
201612001 408.03-00 Rollover Contributions 03/18/2016
201612001 408A.00-00 Roth IRA 03/18/2016
201612001 408.00-00 Individual Retirement Accounts 03/18/2016
201612000 6110.00-00 Index for Public Inspection of Written Determination 03/18/2016
201611030 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/11/2016
201611029 408.00-00 Individual Retirement Accounts 03/11/2016
201611028 408.00-00 Individual Retirement Accounts 03/11/2016
201611027 408.00-00 Individual Retirement Accounts 03/11/2016
201611026 408.00-00 Individual Retirement Accounts 03/11/2016
201611025 408.00-00 Individual Retirement Accounts 03/11/2016
201611024 408.00-00 Individual Retirement Accounts 03/11/2016
201611023 408.00-00 Individual Retirement Accounts 03/11/2016
201611022 408.00-00 Individual Retirement Accounts 03/11/2016
201611021 408.00-00 Individual Retirement Accounts 03/11/2016
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
201611019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/11/2016
201611018 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611018 7701.00-00 Definitions 03/11/2016
201611017 7704.03-00 Qualifying Income 03/11/2016
201611016 338.01-02 Time in which Election must be made 03/11/2016
201611016 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 03/11/2016
201611015 368.06-00 Change in Identity, etc. (Type "F") 03/11/2016
201611014 2642.00-00 Inclusion Ratio 03/11/2016
201611014 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611013 7701.00-00 Definitions 03/11/2016
201611013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611012 7701.00-00 Definitions 03/11/2016
201611011 48.00-00 Energy Credit; Reforestation Credit 03/11/2016
201611010 1362.01-00 Eligible v. Ineligible 03/11/2016
201611010 1362.01-03 Late Elections 03/11/2016
201611010 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611009 2642.00-00 Inclusion Ratio 03/11/2016
201611009 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/11/2016
201611008 754.02-00 Timeliness of Election 03/11/2016
201611008 9100.00-00 Extension of Time for Making Certain Elections 03/11/2016
201611007 3121.01-00 Wages 03/11/2016
201611006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/11/2016
201611006 9100.22-00 Other 03/11/2016
201611005 1502.21-00 Consolidated Net Operating Loss Deduction 03/11/2016
201611005 9100.22-00 Other 03/11/2016
201611004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2016
201611003 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 03/11/2016
201611003 401.27-00 Medical, Etc. Benefits 03/11/2016
201611003 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 03/11/2016
201611002 642.03-00 Charitable Deduction 03/11/2016
201611002 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 03/11/2016
201611001 9100.22-00 Other 03/11/2016
201611000 6110.00-00 Index for Public Inspection of Written Determination 03/11/2016
201610026 501.03-30 Organizational and Operational Tests 03/04/2016
201610025 501.33-00 Private v. Public Interest Served 03/04/2016
201610024 408.03-00 Rollover Contributions 03/04/2016
201610023 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/04/2016
201610022 4945.04-04 Grants to Individuals 03/04/2016
201610021 9832.00-00 Definitions for Chapter 100 03/04/2016
201610020 6501.08-17 Form and Contents of Waiver 03/04/2016
201610019 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 03/04/2016
201610018 6109.00-00 Identifying Numbers 03/04/2016
201610017 451.13-04 Goods (1.451-5) 03/04/2016
201610016 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610015 163.08-00 Registration-required Obligations 03/04/2016
201610014 9100.11-00 Section 472; LIFO Election 03/04/2016
201610013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/04/2016
201610013 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610012 1361.03-02 Qualified Subchapter S Trusts 03/04/2016
201610012 1361.00-00 Definitions 03/04/2016
201610011 1502.21-00 Consolidated Net Operating Loss Deduction 03/04/2016
201610011 9100.22-00 Other 03/04/2016
201610010 1502.21-00 Consolidated Net Operating Loss Deduction 03/04/2016
201610010 9100.22-00 Other 03/04/2016
201610009 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610009 7701.00-00 Definitions 03/04/2016
201610008 701.00-00 Partners, Not Partnerships, Subject to Tax 03/04/2016
201610008 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610007 1362.04-00 Inadvertent Terminations 03/04/2016
201610006 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 03/04/2016
201610005 1362.00-00 Election by Small Business Corporation 03/04/2016
201610005 1362.01-01 Shareholder Consent 03/04/2016
201610005 1362.04-00 Inadvertent Terminations 03/04/2016
201610004 165.06-00 Worthless Securities 03/04/2016
201610004 1502.13-00 Intercompany Transactions 03/04/2016
201610003 1362.04-00 Inadvertent Terminations 03/04/2016
201610002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2016
201610002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/04/2016
201610002 9100.00-00 Extension of Time for Making Certain Elections 03/04/2016
201610001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/04/2016
201610000 6110.00-00 Index for Public Inspection of Written Determination 03/04/2016
201609010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/26/2016
201609009 4945.04-04 Grants to Individuals 02/26/2016
201609008 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 02/26/2016
201609007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/26/2016
201609006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/26/2016
201609005 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 02/26/2016
201609004 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 02/26/2016
201609003 1033.02-00 Definition of Involuntary Conversion Events 02/26/2016
201609003 1033.03-00 Property Similar or Related in Service or Use 02/26/2016
201609003 1033.01-00 General Rule 02/26/2016
201609002 168.00-00 Modified Accelerated Cost Recovery System 02/26/2016
201609002 9100.04-00 Section 168; MACRS 02/26/2016
201609001 4940.02-01 Gross Investment Income--Items Included 02/26/2016
201609001 4941.04-00 Definition of Self-Dealing 02/26/2016
201609001 4942.03-05 Qualifying Distribution 02/26/2016
201609001 4944.05-00 Definitions 02/26/2016
201609001 4945.04-00 Definition of Taxable Expenditure 02/26/2016
201609001 501.03-02 Foundations 02/26/2016
201609001 507.06-00 Imposition of Tax 02/26/2016
201609000 6110.00-00 Index for Public Inspection of Written Determination 02/26/2016
201608021 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 02/19/2016
201608020 4945.04-04 Grants to Individuals 02/19/2016
201608019 4945.04-04 Grants to Individuals 02/19/2016
201608018 4945.04-04 Grants to Individuals 02/19/2016
201608017 4945.04-04 Grants to Individuals 02/19/2016
201608016 501.03-08 Educational Organizations 02/19/2016
201608016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/19/2016
201608015 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 02/19/2016
201608014 6221.00-00 Tax Treatment Determined At Partnership Level 02/19/2016
201608014 6231.03-00 Partnership Item 02/19/2016
201608013 6103.02-00 Definitions 02/19/2016
201608012 170.12-09 Substantiation 02/19/2016
201608012 170.00-00 Charitable, Etc. Contributions and Gifts 02/19/2016
201608011 7704.03-00 Qualifying Income 02/19/2016
201608010 2010.00-00 Unified Credit Against Estate Tax 02/19/2016
201608010 9100.00-00 Extension of Time for Making Certain Elections 02/19/2016
201608009 9100.00-00 Extension of Time for Making Certain Elections 02/19/2016

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