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
201603021 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603020 355.01-00 Spin-Off 01/15/2016
201603020 368.02-00 Stock for Stock (Type "B") 01/15/2016
201603020 368.04-00 Assets for Control of Transferee (Type "D") 01/15/2016
201603020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/15/2016
201603019 9100.04-00 Section 168; MACRS 01/15/2016
201603018 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/15/2016
201603018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/15/2016
201603017 167.22-01 Normalization Rules 01/15/2016
201603016 1362.04-00 Inadvertent Terminations 01/15/2016
201603015 1362.00-00 Election by Small Business Corporation 01/15/2016
201603014 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603013 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603012 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603011 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 01/15/2016
201603009 168.36-00 Additional First Year Depreciation 01/15/2016
201603008 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 01/15/2016
201603007 2010.00-00 Unified Credit Against Estate Tax 01/15/2016
201603007 9100.00-00 Extension of Time for Making Certain Elections 01/15/2016
201603006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/15/2016
201603006 355.01-00 Spin-Off 01/15/2016
201603006 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/15/2016
201603005 355.01-00 Spin-Off 01/15/2016
201603005 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 01/15/2016
201603005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/15/2016
201603004 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 01/15/2016
201603004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/15/2016
201603004 2056.07-00 Qualified Terminable Interest Property 01/15/2016
201603003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/15/2016
201603003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/15/2016
201603002 1502.13-00 Intercompany Transactions 01/15/2016
201603002 267.07-02 Deferral of Loss from Sale or Exchange Between Members 01/15/2016
201603002 332.01-00 Nonrecognition of Gain or Loss 01/15/2016
201603001 1362.04-00 Inadvertent Terminations 01/15/2016
201603001 1362.01-03 Late Elections 01/15/2016
201603000 6110.00-00 Index for Public Inspection of Written Determination 01/15/2016
201602013 408.03-00 Rollover Contributions 01/08/2016
201602012 408.03-00 Rollover Contributions 01/08/2016
201602011 6213.09-00 Coordination with Bankruptcy Code 01/08/2016
201602010 6501.08-17 Form and Contents of Waiver 01/08/2016
201602009 152.08-02 Release of Exemption 01/08/2016
201602008 6331.00-00 Levy and Distraint 01/08/2016
201602007 6331.00-00 Levy and Distraint 01/08/2016
201602006 6331.00-00 Levy and Distraint 01/08/2016
201602005 166.00-00 Bad Debts 01/08/2016
201602004 7704.03-00 Qualifying Income 01/08/2016
201602003 856.01-00 Income Requirements 01/08/2016
201602002 7701.00-00 Definitions 01/08/2016
201602002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/08/2016
201602001 2632.00-00 Special Rules for Allocation of GST Exemption 01/08/2016
201602001 9100.00-00 Extension of Time for Making Certain Elections 01/08/2016
201602000 6110.00-00 Index for Public Inspection of Written Determination 01/08/2016
201601014 501.33-00 Private v. Public Interest Served 12/31/2015
201601014 501.36-00 Business Activities 12/31/2015
201601014 501.36-01 Section 501(c)(3)|Organizations 12/31/2015
201601014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/2015
201601013 414.09-00 Certain Employee Contributions 12/31/2015
201601012 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 12/31/2015
201601012 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 12/31/2015
201601012 401.29-00 Cash or Deferred Arrangements 12/31/2015
201601011 1031.01-00 Property Held For Productive Use or Investment 12/31/2015
201601010 9100.22-00 Other 12/31/2015
201601010 1502.21-00 Consolidated Net Operating Loss Deduction 12/31/2015
201601009 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/31/2015
201601008 4221.01-00 Further Manufacture 12/31/2015
201601008 4191.00-00 Taxable Medical Devices 12/31/2015
201601007 9100.20-00 Section 1502; Election to File Consolidated Return 12/31/2015
201601007 1502.75-00 Filing Requirements 12/31/2015
201601006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/31/2015
201601006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/31/2015
201601005 860D.00-00 REMIC Defined 12/31/2015
201601004 1382.00-00 Taxable Income of Cooperatives 12/31/2015
201601004 199.06-00 Agricultural and Horticultural Cooperatives 12/31/2015
201601003 9100.22-00 Other 12/31/2015
201601003 992.02-00 Election 12/31/2015
201601002 1362.04-00 Inadvertent Terminations 12/31/2015
201601001 312.01-00 Computations of Earnings and Profits 12/31/2015
201601001 351.01-00 Control v. No Control by Transferor 12/31/2015
201601001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/31/2015
201601001 361.02-02 Certain Transfers to Creditors 12/31/2015
201601001 304.03-00 Control Requirement Met 12/31/2015
201601000 6110.00-00 Index for Public Inspection of Written Determination 01/01/2016
201552034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2015
201552033 501.02-00 Title-Holding Company 12/24/2015
201552032 501.04-03 Political Activities Organizations 12/24/2015
201552032 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/24/2015
201552031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/24/2015
201552030 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 12/24/2015
201552029 7521.00-00 Procedure For Taxpayer Interviews 12/24/2015
201552028 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/24/2015
201552027 301.01-07 Form v. Substance 12/24/2015
201552026 165.06-00 Worthless Securities 12/24/2015
201552026 165.11-00 Other 12/24/2015
201552026 351.05-00 "Property" Defined 12/24/2015
201552026 351.15-00 Exceptions 12/24/2015
201552025 1502.77-00 Common Parent Agent for Subsidiaries 12/24/2015
201552024 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 12/24/2015
201552023 9413.03-02 Interest Expense Allocation/Apportionment 12/24/2015
201552022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552022 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552021 9100.09-00 Section 442; Accounting Periods 12/24/2015
201552020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552020 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552019 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552018 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552017 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552016 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552015 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552014 9413.03-02 Interest Expense Allocation/Apportionment 12/24/2015
201552013 9413.03-02 Interest Expense Allocation/Apportionment 12/24/2015
201552012 9100.01-00 Section 42; Low-Income Housing Credit 12/24/2015
201552012 42.00-00 Low-Income Housing Credit 12/24/2015
201552011 305.03-00 Distributions in Lieu of Money 12/24/2015
201552011 301.00-00 Distributions of Property 12/24/2015
201552010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/24/2015
201552010 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552009 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552009 856.07-00 Treatment of Wholly Owned Subsidiaries 12/24/2015
201552008 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 12/24/2015
201552007 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/24/2015
201552006 2632.00-00 Special Rules for Allocation of GST Exemption 12/24/2015
201552006 9100.00-00 Extension of Time for Making Certain Elections 12/24/2015
201552005 9100.22-00 Other 12/24/2015
201552005 992.02-00 Election 12/24/2015
201552004 9100.04-00 Section 168; MACRS 12/24/2015
201552003 992.02-00 Election 12/24/2015
201552003 9100.22-00 Other 12/24/2015
201552002 414.18-00 Separate Lines of Business and Operating Units 12/24/2015
201552001 61.30-00 Assignments 12/24/2015
201552000 6110.00-00 Index for Public Inspection of Written Determination 12/25/2015
201551011 4945.04-04 Grants to Individuals 12/18/2015
201551010 501.07-00 Social Clubs 12/18/2015
201551009 355.03-00 Active Business 12/18/2015
201551008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/18/2015
201551008 9100.00-00 Extension of Time for Making Certain Elections 12/18/2015
201551007 856.00-00 Definition of Real Estate Investment Trust 12/18/2015
201551007 856.02-00 Investment Requirements 12/18/2015
201551006 61.30-03 Anticipatory Assignment of Income 12/18/2015
201551006 3121.01-00 Wages 12/18/2015
201551006 3402.00-00 Income Tax Collected at Source 12/18/2015
201551005 355.03-00 Active Business 12/18/2015
201551004 414.08-00 Church Plan 12/18/2015
201551003 170.00-00 Charitable, Etc. Contributions and Gifts 12/18/2015
201551003 7871.01-00 Charitable Purposes 12/18/2015
201551002 115.03-00 Essential Governmental Function 12/18/2015
201551002 115.07-00 Filing Requirements 12/18/2015
201551002 115.00-00 Income of States, Municipalities, etc. 12/18/2015
201551001 115.03-00 Essential Governmental Function 12/18/2015
201551001 115.07-00 Filing Requirements 12/18/2015
201551001 115.00-00 Income of States, Municipalities, etc. 12/18/2015
201551000 6110.00-00 Index for Public Inspection of Written Determination 12/18/2015
201550049 408.03-00 Rollover Contributions 12/11/2015
201550048 4945.04-04 Grants to Individuals 12/11/2015
201550047 4945.04-04 Grants to Individuals 12/11/2015
201550046 4945.04-04 Grants to Individuals 12/11/2015
201550045 4945.04-04 Grants to Individuals 12/11/2015
201550044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/11/2015
201550043 501.03-08 Educational Organizations 12/11/2015
201550043 501.03-05 Corporations 12/11/2015
201550042 6404.00-00 Abatements 12/11/2015
201550041 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 12/11/2015
201550041 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 12/11/2015
201550041 6231.02-00 Partner 12/11/2015
201550040 6231.01-01 Exception for Small Partnerships 12/11/2015
201550040 6231.09-00 Pass-Thru Partner 12/11/2015
201550040 6231.00-00 Definitions and Special Rules 12/11/2015
201550039 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 12/11/2015
201550038 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 12/11/2015
201550037 50.00.00-00 LEVY 12/11/2015
201550036 3401.00-00 Definitions 12/11/2015
201550035 6401.01-00 Assessment or Collection After Limitation Period 12/11/2015
201550034 1502.36-00 Unified Loss Rules 12/11/2015
201550033 1502.75-00 Filing Requirements 12/11/2015
201550033 9100.20-00 Section 1502; Election to File Consolidated Return 12/11/2015
201550032 9100.00-00 Extension of Time for Making Certain Elections 12/11/2015
201550032 2010.00-00 Unified Credit Against Estate Tax 12/11/2015
201550031 472.05-00 LIFO Conformity Requirement 12/11/2015
201550030 7701.00-00 Definitions 12/11/2015
201550030 9100.00-00 Extension of Time for Making Certain Elections 12/11/2015
201550030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
201550029 9100.04-00 Section 168; MACRS 12/11/2015
201550028 9100.22-00 Other 12/11/2015
201550028 1502.32-00 Investment Adjustment 12/11/2015
201550027 7701.00-00 Definitions 12/11/2015
201550027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/11/2015
201550026 115.03-00 Essential Governmental Function 12/11/2015
201550026 115.07-00 Filing Requirements 12/11/2015
201550026 6012.05-01 Estates or Trusts 12/11/2015
201550026 7701.00-00 Definitions 12/11/2015
201550026 115.00-00 Income of States, Municipalities, etc. 12/11/2015
201550025 9100.00-00 Extension of Time for Making Certain Elections 12/11/2015
201550025 856.07-00 Treatment of Wholly Owned Subsidiaries 12/11/2015
201550024 50.00-00 Special Rules for Computing Investment Credit 12/11/2015

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