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
201623007 860G.00-00 Other Definitions and Special Rules 06/03/2016
201623006 162.21-01 Fines and Penalties 06/03/2016
201623005 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/03/2016
201623004 7701.00-00 Definitions 06/03/2016
201623003 131.02-00 Difficulty of Care Payments 06/03/2016
201623003 6041.08-00 Payments By United States Or A State 06/03/2016
201623003 6051.00-00 Receipts for Employees 06/03/2016
201623002 1362.04-00 Inadvertent Terminations 06/03/2016
201623001 408.06-00 Distributions 06/03/2016
201623000 6110.00-00 Index for Public Inspection of Written Determination 06/03/2016
201622040 402.08-00 Rollover Contributions 05/27/2016
201622039 408.03-00 Rollover Contributions 05/27/2016
201622038 408.03-00 Rollover Contributions 05/27/2016
201622037 408.03-00 Rollover Contributions 05/27/2016
201622036 408.03-00 Rollover Contributions 05/27/2016
201622035 501.03-05 Corporations 05/27/2016
201622034 4945.04-04 Grants to Individuals 05/27/2016
201622033 501.06-01 Performance of Particular Services for Members 05/27/2016
201622032 1313.01-00 Determination v. No Determination 05/27/2016
201622031 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/27/2016
201622030 1295.02-02 Retroactive Elections 05/27/2016
201622029 1295.02-02 Retroactive Elections 05/27/2016
201622028 1295.02-02 Retroactive Elections 05/27/2016
201622027 2010.00-00 Unified Credit Against Estate Tax 05/27/2016
201622027 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622026 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622026 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622025 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622025 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/27/2016
201622024 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622022 9100.22-00 Other 05/27/2016
201622022 992.02-00 Election 05/27/2016
201622021 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/27/2016
201622021 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622020 7701.00-00 Definitions 05/27/2016
201622020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622019 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/27/2016
201622019 9100.22-00 Other 05/27/2016
201622018 7701.00-00 Definitions 05/27/2016
201622018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622017 7701.00-00 Definitions 05/27/2016
201622016 7701.00-00 Definitions 05/27/2016
201622016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622015 1362.04-00 Inadvertent Terminations 05/27/2016
201622014 351.13-00 Investment Company Exception 05/27/2016
201622013 2652.01-02 Special Election for QTIP 05/27/2016
201622013 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622013 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622012 332.00-00 Complete Liquidation of Subsidiaries 05/27/2016
201622012 338.02-00 Qualified Stock Purchase 05/27/2016
201622011 6041.00-00 Information at Source 05/27/2016
201622011 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/27/2016
201622010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/27/2016
201622009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622008 7701.00-00 Definitions 05/27/2016
201622007 453.13-01 Exceptions to Dealer Dispositions 05/27/2016
201622006 2642.00-00 Inclusion Ratio 05/27/2016
201622006 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622006 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622005 2642.00-00 Inclusion Ratio 05/27/2016
201622005 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622005 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622004 7701.00-00 Definitions 05/27/2016
201622004 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622003 141.07-00 Management Contracts 05/27/2016
201622002 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622001 351.13-00 Investment Company Exception 05/27/2016
201622000 6110.00-00 Index for Public Inspection of Written Determination 05/27/2016
201621022 408.03-00 Rollover Contributions 05/20/2016
201621021 408.03-00 Rollover Contributions 05/18/2016
201621020 408.03-00 Rollover Contributions 05/20/2016
201621019 4945.04-04 Grants to Individuals 05/20/2016
201621018 4945.04-04 Grants to Individuals 05/20/2016
201621017 501.06-03 Professional Associations (See Also 0501.03-11) 05/20/2016
201621016 501.03-08 Educational Organizations 05/20/2016
201621015 170.07-06 Publicly Supported Organizations 05/20/2016
201621014 6103.05-08 Disclosure of Decedent's Return 05/20/2016
201621014 6103.05-05 Disclosure of Estate Return 05/20/2016
201621013 7402.00-00 Jurisdiction of District Courts 05/20/2016
201621012 7602.00-00 Examination of Books and Witnesses 05/20/2016
201621011 9999.92-01 Freedom of Information Act 05/20/2016
201621010 69.04.00-00 REFUNDS: Offset 05/20/2016
201621009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/20/2016
201621009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/20/2016
201621008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/20/2016
201621008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/20/2016
201621007 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621007 2010.00-00 Unified Credit Against Estate Tax 05/20/2016
201621006 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621005 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621005 7701.00-00 Definitions 05/20/2016
201621004 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621004 7701.00-00 Definitions 05/20/2016
201621003 7701.00-00 Definitions 05/20/2016
201621003 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621002 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621002 7701.00-00 Definitions 05/20/2016
201621001 7701.00-00 Definitions 05/20/2016
201621001 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621000 6110.00-00 Index for Public Inspection of Written Determination 05/20/2016
201620020 408.03-00 Rollover Contributions 05/13/2016
201620019 4971.08-00 Liquidity Shortfall 05/13/2016
201620018 4945.04-04 Grants to Individuals 05/13/2016
201620017 4945.04-04 Grants to Individuals 05/13/2016
201620016 509.02-01 Publicly Supported Organizations 05/13/2016
201620015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2016
201620014 501.10-00 Domestic Fraternal Societies, Orders, and Associations 05/13/2016
201620013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2016
201620012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/13/2016
201620011 501.32-00 Income Inures v. does Not Inure to Private Individual 05/13/2016
201620011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/13/2016
201620010 6231.07-00 Tax Matters Partner 05/13/2016
201620009 1502.21-00 Consolidated Net Operating Loss Deduction 05/13/2016
201620009 9100.22-00 Other 05/13/2016
201620008 2010.00-00 Unified Credit Against Estate Tax 05/13/2016
201620008 9100.00-00 Extension of Time for Making Certain Elections 05/13/2016
201620007 1362.04-00 Inadvertent Terminations 05/13/2016
201620006 911.00-00 Citizens or Residents of the United States Living Abroad 05/13/2016
201620006 911.11-00 Election 05/13/2016
201620006 911.11-03 Reelection 05/13/2016
201620005 7701.00-00 Definitions 05/13/2016
201620005 9100.00-00 Extension of Time for Making Certain Elections 05/13/2016
201620004 7701.03-00 Association v. Trust 05/13/2016
201620004 7701.03-06 Liquidating Trusts 05/13/2016
201620004 7701.00-00 Definitions 05/13/2016
201620003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620003 9100.00-00 Extension of Time for Making Certain Elections 05/13/2016
201620003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620002 9100.00-00 Extension of Time for Making Certain Elections 05/13/2016
201620002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2016
201620001 856.00-00 Definition of Real Estate Investment Trust 05/13/2016
201620001 856.01-00 Income Requirements 05/13/2016
201620000 6110.00-00 Index for Public Inspection of Written Determination 05/13/2016
201619016 412.00-00 Minimum Funding Standards 05/06/2016
201619015 408.03-00 Rollover Contributions 05/06/2016
201619014 4945.04-04 Grants to Individuals 05/06/2016
201619013 4945.04-04 Grants to Individuals 05/06/2016
201619012 4945.04-04 Grants to Individuals 05/06/2016
201619011 4945.04-04 Grants to Individuals 05/06/2016
201619010 501.03-30 Organizational and Operational Tests 05/06/2016
201619010 501.03-08 Educational Organizations 05/06/2016
201619010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/06/2016
201619010 501.03-19 Public Recreation Facilities and Athletic Organizations 05/06/2016
201619009 451.13-00 Prepaid and Advance Income 05/06/2016
201619009 61.00-00 Gross Income v. Not Gross Income 05/06/2016
201619008 162.21-21 Settlements with Security and Exchange Commission 05/06/2016
201619007 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 05/06/2016
201619006 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/06/2016
201619005 167.22-01 Normalization Rules 05/06/2016
201619004 852.00-00 Taxation of Regulated Investment Companies and Their Shareholders 05/06/2016
201619004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/06/2016
201619004 9100.00-00 Extension of Time for Making Certain Elections 05/06/2016
201619004 988.00-00 Treatment of Certain Foreign Currency Transactions 05/06/2016
201619004 1276.02-02 Constant Interest Rate Election 05/06/2016
201619003 1382.00-00 Taxable Income of Cooperatives 05/06/2016
201619002 7704.03-00 Qualifying Income 05/06/2016
201619001 708.01-00 Termination 05/06/2016
201619001 708.02-00 Merger, Conversion or Consolidation 05/06/2016
201619001 708.03-00 Division 05/06/2016
201619001 708.00-00 Continuation of Partnership 05/06/2016
201619000 6110.00-00 Index for Public Inspection of Written Determination 05/06/2016
201618019 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/29/2016
201618018 4945.04-04 Grants to Individuals 04/29/2016
201618017 408.03-00 Rollover Contributions 04/29/2016
201618016 408.03-00 Rollover Contributions 04/29/2016
201618015 408.03-00 Rollover Contributions 04/29/2016
201618014 402.08-00 Rollover Contributions 04/29/2016
201618013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/29/2016
201618012 4945.04-04 Grants to Individuals 04/29/2016
201618011 408.00-00 Individual Retirement Accounts 04/29/2016
201618010 9832.00-00 Definitions for Chapter 100 04/29/2016
201618009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/29/2016
201618009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/29/2016
201618008 1400N.00-00 Tax Benefits for Gulf Opportunity Zone 04/29/2016
201618007 992.02-00 Election 04/29/2016
201618007 9100.22-00 Other 04/29/2016
201618006 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618006 2010.00-00 Unified Credit Against Estate Tax 04/29/2016
201618005 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/29/2016
201618004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/29/2016
201618004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/29/2016
201618003 1361.00-00 Definitions 04/29/2016
201618003 1361.03-02 Qualified Subchapter S Trusts 04/29/2016
201618002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201618002 7701.00-00 Definitions 04/29/2016
201618001 7701.00-00 Definitions 04/29/2016
201618001 9100.00-00 Extension of Time for Making Certain Elections 04/29/2016
201618001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/29/2016
201618000 6110.00-00 Index for Public Inspection of Written Determination 04/29/2016
201617019 9100.00-00 Extension of Time for Making Certain Elections 04/22/2016

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