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
201544024 06.04.00-00 ATTORNEYS: Practice 10/30/2015
201544023 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544022 1361.05-00 Qualified Subchapter S Subsidiary 10/30/2015
201544021 1502.21-00 Consolidated Net Operating Loss Deduction 10/30/2015
201544021 9100.22-00 Other 10/30/2015
201544020 1362.00-00 Election by Small Business Corporation 10/30/2015
201544019 104.01-00 Health and Accident Insurance 10/30/2015
201544018 167.22-01 Normalization Rules 10/30/2015
201544017 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/30/2015
201544017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/30/2015
201544016 1362.04-00 Inadvertent Terminations 10/30/2015
201544015 301.00-00 Distributions of Property 10/30/2015
201544015 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 10/30/2015
201544015 305.03-00 Distributions in Lieu of Money 10/30/2015
201544014 9100.04-00 Section 168; MACRS 10/30/2015
201544013 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/30/2015
201544012 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544011 992.02-00 Election 10/30/2015
201544011 9100.22-00 Other 10/30/2015
201544010 992.02-00 Election 10/30/2015
201544010 9100.22-00 Other 10/30/2015
201544009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/30/2015
201544008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/30/2015
201544007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/30/2015
201544006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 10/30/2015
201544006 1362.04-00 Inadvertent Terminations 10/30/2015
201544005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/30/2015
201544005 2501.01-00 Gift v. Not a Gift 10/30/2015
201544005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/30/2015
201544004 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544003 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/30/2015
201544002 672.05-01 Exceptions to General Rule 10/30/2015
201544002 1014.00-00 Basis of Property Acquired From a Decedent 10/30/2015
201544001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/30/2015
201544001 9100.00-00 Extension of Time for Making Certain Elections 10/30/2015
201544000 6110.00-00 Index for Public Inspection of Written Determination 10/30/2015
201543022 402.08-00 Rollover Contributions 10/23/2015
201543021 408.03-00 Rollover Contributions 10/23/2015
201543020 4945.04-04 Grants to Individuals 10/23/2015
201543019 501.03-30 Organizational and Operational Tests 10/23/2015
201543018 6231.07-00 Tax Matters Partner 10/23/2015
201543017 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/23/2015
201543016 6664.01-00 Definition of Underpayment 10/23/2015
201543016 6663.00-00 Fraud Penalty 10/23/2015
201543015 6501.07-00 Omission of Income (25% Rule)--Exception to Period of Limitations 10/23/2015
201543015 6501.07-13 Determination of Percentage of Omission 10/23/2015
201543015 6501.04-14 S Corporation and Shareholder Returns 10/23/2015
201543014 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/23/2015
201543014 263.13-00 Acquisition of Property, Intangibles 10/23/2015
201543013 162.01-08 Reasonable Expectation of Profit v. No Reasonable Expectation 10/23/2015
201543013 162.24-12 Lobbying Activities 10/23/2015
201543013 162.29-00 Gift v. Deductible Expense 10/23/2015
201543012 414.08-00 Church Plan 10/23/2015
201543011 9100.00-00 Extension of Time for Making Certain Elections 10/23/2015
201543010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/23/2015
201543010 7701.00-00 Definitions 10/23/2015
201543009 992.02-00 Election 10/23/2015
201543009 9100.22-00 Other 10/23/2015
201543008 1092.05-02 Mixed Straddle Account 10/23/2015
201543008 1092.05-00 Mixed Straddles 10/23/2015
201543008 1092.00-00 Straddles 10/23/2015
201543007 884.08-10 Complete Termination of a U. S. Business 10/23/2015
201543007 9100.22-00 Other 10/23/2015
201543007 884.08-00 Rules for Termination, Liquidation, Reorganization or Incorporation 10/23/2015
201543006 2601.00-00 Tax On Generation Skipping Transfers 10/23/2015
201543006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/23/2015
201543005 9100.00-00 Extension of Time for Making Certain Elections 10/23/2015
201543005 9100.22-00 Other 10/23/2015
201543004 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/23/2015
201543003 162.36-02 Covered Employees 10/23/2015
201543002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/23/2015
201543002 754.02-00 Timeliness of Election 10/23/2015
201543001 168.20-00 Classification of Property 10/23/2015
201543000 6110.00-00 Index for Public Inspection of Written Determination 10/23/2015
201542012 4971.08-00 Liquidity Shortfall 10/16/2015
201542011 408.03-00 Rollover Contributions 10/16/2015
201542010 408.03-00 Rollover Contributions 10/16/2015
201542009 408.03-00 Rollover Contributions 10/16/2015
201542008 408.03-00 Rollover Contributions 10/16/2015
201542007 1502.76-01 Income Allocation 10/16/2015
201542007 9100.22-00 Other 10/16/2015
201542006 468A.04-02 Revised Schedules 10/16/2015
201542005 1502.75-00 Filing Requirements 10/16/2015
201542005 9100.20-00 Section 1502; Election to File Consolidated Return 10/16/2015
201542004 355.03-00 Active Business 10/16/2015
201542004 357.02-02 Exceptions 10/16/2015
201542004 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 10/16/2015
201542004 355.01-00 Spin-Off 10/16/2015
201542003 79.00-00 Group-Term Life Insurance--Employees (Payments Included v. Not Included) 10/16/2015
201542002 9100.00-00 Extension of Time for Making Certain Elections 10/16/2015
201542002 165.07-00 Disaster Losses 10/16/2015
201542001 1362.04-00 Inadvertent Terminations 10/16/2015
201542000 6110.00-00 Index for Public Inspection of Written Determination 10/16/2015
201541012 501.03-30 Organizational and Operational Tests 10/09/2015
201541011 4945.04-04 Grants to Individuals 10/09/2015
201541010 167.22-01 Normalization Rules 10/09/2015
201541009 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/09/2015
201541008 7704.03-00 Qualifying Income 10/09/2015
201541007 1362.01-03 Late Elections 10/09/2015
201541007 9100.00-00 Extension of Time for Making Certain Elections 10/09/2015
201541006 1502.75-00 Filing Requirements 10/09/2015
201541006 9100.20-00 Section 1502; Election to File Consolidated Return 10/09/2015
201541005 468A.04-02 Revised Schedules 10/09/2015
201541004 7701.00-00 Definitions 10/09/2015
201541003 1362.04-00 Inadvertent Terminations 10/09/2015
201541003 1362.02-03 Passive Investment Income 10/09/2015
201541002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/09/2015
201541002 7701.00-00 Definitions 10/09/2015
201541001 9100.04-00 Section 168; MACRS 10/09/2015
201541000 6110.00-00 Index for Public Inspection of Written Determination 10/09/2015
201540019 501.35-00 "Exclusively" Test 10/02/2015
201540018 4945.04-04 Grants to Individuals 10/02/2015
201540017 501.06-01 Performance of Particular Services for Members 10/02/2015
201540017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/02/2015
201540016 501.36-01 Section 501(c)(3) Organizations 10/02/2015
201540015 404A.00-00 Deduction for Certain Foreign Deferred Compensation Plans 10/02/2015
201540014 414.09-00 Certain Employee Contributions 10/02/2015
201540013 6050I.00-00 Returns Relating to Cash Received in Trade or Business 10/02/2015
201540013 6050I.01-00 Compliance 10/02/2015
201540012 6511.03-03 Foreign Tax Credit 10/02/2015
201540011 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/02/2015
201540011 6511.03-00 Special Rules 10/02/2015
201540011 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 10/02/2015
201540011 6511.03-03 Foreign Tax Credit 10/02/2015
201540010 6511.03-00 Special Rules 10/02/2015
201540010 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 10/02/2015
201540010 6511.03-03 Foreign Tax Credit 10/02/2015
201540010 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/02/2015
201540009 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/02/2015
201540008 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/02/2015
201540008 9100.00-00 Extension of Time for Making Certain Elections 10/02/2015
201540007 468A.04-02 Revised Schedules 10/02/2015
201540006 2511.18-00 Renunciation of Testate or Intestate Share 10/02/2015
201540005 1361.05-00 Qualified Subchapter S Subsidiary 10/02/2015
201540005 9100.00-00 Extension of Time for Making Certain Elections 10/02/2015
201540004 817.08-04 Look-Through Diversification 10/02/2015
201540004 817.00-00 Treatment of Variable Contracts 10/02/2015
201540003 453.06-06 Election Out 10/02/2015
201540003 453.00-00 Installment Method (Available v. Not Available) 10/02/2015
201540002 9100.22-00 Other 10/02/2015
201540002 992.02-00 Election 10/02/2015
201540001 9100.22-00 Other 10/02/2015
201540001 1502.13-00 Intercompany Transactions 10/02/2015
201540000 6110.00-00 Index for Public Inspection of Written Determination 10/02/2015
201539036 402.08-00 Rollover Contributions 09/25/2015
201539035 4945.04-04 Grants to Individuals 09/25/2015
201539034 4945.04-04 Grants to Individuals 09/25/2015
201539033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/25/2015
201539032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/25/2015
201539031 7701.00-00 Definitions 09/25/2015
201539031 403.04-00 Annuities Purchased by Section 501(c)(3) Organizations or Public Schools 09/25/2015
201539030 415.12-00 Qualified Governmental Excess Benefit Plans 09/25/2015
201539030 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 09/25/2015
201539029 148.09-00 Penalty in Lieu of Rebate 09/25/2015
201539028 871.00-00 Tax on Nonresident Alien Individuals 09/25/2015
201539028 165.08-00 Wagering Losses 09/25/2015
201539027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539027 7701.00-00 Definitions 09/25/2015
201539026 7701.00-00 Definitions 09/25/2015
201539026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539025 3406.00-00 Backup Withholding 09/25/2015
201539025 6041.00-00 Information at Source 09/25/2015
201539025 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 09/25/2015
201539024 168.20-01 Assigned 09/25/2015
201539023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539023 7701.00-00 Definitions 09/25/2015
201539022 7701.00-00 Definitions 09/25/2015
201539022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/25/2015
201539021 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015
201539020 42.00-00 Low-Income Housing Credit 09/25/2015
201539019 1362.00-00 Election by Small Business Corporation 09/25/2015
201539019 1362.01-01 Shareholder Consent 09/25/2015
201539019 1362.04-00 Inadvertent Terminations 09/25/2015
201539018 911.11-00 Election 09/25/2015
201539018 911.11-01 Timely filed returns 09/25/2015
201539018 9100.17-00 Section 911; Citizens or Residents of the United States Living Abroad 09/25/2015
201539017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539017 7701.00-00 Definitions 09/25/2015
201539016 7701.00-00 Definitions 09/25/2015
201539016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539015 7701.00-00 Definitions 09/25/2015
201539014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539014 7701.00-00 Definitions 09/25/2015
201539013 501.03-02 Foundations 10/09/2015
201539013 7701.00-00 Definitions 09/25/2015
201539013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539012 7701.00-00 Definitions 09/25/2015
201539012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539011 7701.00-00 Definitions 09/25/2015
201539011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539010 7701.00-00 Definitions 09/25/2015
201539010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2015
201539009 7701.00-00 Definitions 09/25/2015
201539008 856.07-00 Treatment of Wholly Owned Subsidiaries 09/25/2015
201539008 9100.00-00 Extension of Time for Making Certain Elections 09/25/2015

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