IRS Written Determinations
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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
201926023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/28/2019
201926022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/28/2019
201926021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/28/2019
201926020 4945.04-04 Grants to Individuals 06/28/2019
201926019 4945.04-04 Grants to Individuals 06/28/2019
201926018 4945.04-04 Grants to Individuals 06/28/2019
201926017 4945.04-00 Grants to Individuals 06/28/2019
201926016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
201926015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
201926014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/28/2019
201926013 2032.00-00 Alternate Valuation 06/28/2019
201926012 6325.00-00 Release of Lien or Discharge of Property 06/28/2019
201926012 6325.03-00 Certificate of Discharge 06/28/2019
201926012 6325.28-01 Discharge of Lien 06/28/2019
201926011 3121.04-00 Employees 06/28/2019
201926010 911.11-03 Reelection 06/28/2019
201926009 1362.04-00 Inadvertent Terminations 06/28/2019
201926008 1361.00-00 Definitions 06/28/2019
201926008 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/28/2019
201926008 1361.01-04 More than One Class of Stock 06/28/2019
201926007 7701.00-00 Definitions 06/28/2019
201926007 7701.02-00 Partnerships v. Associations 06/28/2019
201926006 7701.02-00 Partnerships v. Associations 06/28/2019
201926006 7701.00-00 Definitions 06/28/2019
201926005 856.07-00 Treatment of Wholly Owned Subsidiaries 06/28/2019
201926005 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926004 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/28/2019
201926004 7701.00-00 Definitions 06/28/2019
201926003 754.02-00 Timeliness of Election 06/28/2019
201926003 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/28/2019
201926002 9100.00-00 Extension of Time for Making Certain Elections 06/28/2019
201926002 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 06/28/2019
201926001 6611.00-00 Interest on Overpayments (Interest v. No Interest) 06/28/2019
201926001 6611.04-00 Interest on Refunds 06/28/2019
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 1033.01-00 General Rule 06/21/2019
201925011 1033.02-00 Definition of Involuntary Conversion Events 06/21/2019
201925011 1033.00-00 Involuntary Conversion 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
201925010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 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 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 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
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 361.02-02 Certain Transfers to Creditors 06/21/2019
201925004 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2019
201925004 355.01-00 Spin-Off 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
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
201925002 1295.02-02 Retroactive Elections 06/21/2019
201925001 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2019
201925000 6110.00-00 Index for Public Inspection of Written Determination 06/21/2019
201924021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/14/2019
201924020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 06/14/2019
201924019 501.06-01 Performance of Particular Services for Members 06/14/2019
201924018 501.03-05 Corporations 06/14/2019
201924017 1033.00-00 Involuntary Conversion 06/14/2019
201924017 1033.01-00 General Rule 06/14/2019
201924017 1033.02-00 Definition of Involuntary Conversion Events 06/14/2019
201924016 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924015 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924014 338.01-00 Express Election 06/14/2019
201924014 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/14/2019
201924013 401.06-02 Employee Dies Before Entire Interest Distributed 06/14/2019
201924013 408.00-00 Individual Retirement Accounts 06/14/2019
201924013 408.08-00 Tax Treatment of Accounts and Annuities 06/14/2019
201924013 401.06-00 Required Distributions 06/14/2019
201924012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924012 754.02-00 Timeliness of Election 06/14/2019
201924012 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924011 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924011 47.00-00 Rehabilitation Credit 06/14/2019
201924010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924010 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2019
201924009 2209.00-00 Certain Residents of Possessions Considered Nonresident; Not Citizens of the United States 06/14/2019
201924008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924008 754.02-00 Timeliness of Election 06/14/2019
201924008 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924007 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/14/2019
201924007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/14/2019
201924006 1361.03-02 Qualified Subchapter S Trusts 06/14/2019
201924006 1362.04-00 Inadvertent Terminations 06/14/2019
201924005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/14/2019
201924005 338.01-02 Time in which Election must be made 06/14/2019
201924004 9100.00-00 Extension of Time for Making Certain Elections 06/14/2019
201924003 562.03-00 Preferential Dividends 06/14/2019
201924002 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924001 2632.00-00 Special Rules for Allocation of GST Exemption 06/14/2019
201924000 6110.00-00 Index for Public Inspection of Written Determination 06/14/2019
201923029 4945.04-04 Grants to Individuals 06/07/2019
201923028 4945.04-04 Grants to Individuals 06/07/2019
201923027 509.02-01 Publicly Supported Organizations 06/07/2019
201923026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/07/2019
201923026 501.03-31 Limitation of Beneficiaries 06/07/2019
201923025 1361.05-00 Qualified Subchapter S Subsidiary 06/07/2019
201923025 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923025 1361.00-00 Definitions 06/07/2019
201923024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/07/2019
201923024 9100.22-00 Other 06/07/2019
201923023 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923023 856.00-00 Definition of Real Estate Investment Trust 06/07/2019
201923022 2632.00-00 Special Rules for Allocation of GST Exemption 06/07/2019
201923022 2642.00-00 Inclusion Ratio 06/07/2019
201923022 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923021 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923021 7701.00-00 Definitions 06/07/2019
201923020 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/07/2019
201923019 45.00-00 Electricity Produced from Certain Renewable Sources 06/07/2019
201923018 7701.00-00 Definitions 06/07/2019
201923018 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923017 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923017 7701.00-00 Definitions 06/07/2019
201923016 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 06/07/2019
201923016 401.06-00 Required Distributions 06/07/2019
201923016 401.06-02 Employee Dies Before Entire Interest Distributed 06/07/2019
201923015 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/07/2019
201923014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/07/2019
201923014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/07/2019
201923013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923013 7701.00-00 Definitions 06/07/2019
201923012 7701.00-00 Definitions 06/07/2019
201923012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923011 7701.00-00 Definitions 06/07/2019
201923011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923010 468B.02-00 Taxation of Designated Settlement Funds 06/07/2019
201923009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/07/2019
201923005 7518.00-00 Tax Incentives Relating to Merchant Marine Capital Construction Costs 06/07/2019
201923004 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 06/07/2019
201923004 2056.07-00 Qualified Terminable Interest Property 06/07/2019
201923004 2056.07-01 Effective Election 06/07/2019
201923004 9100.00-00 Extension of Time for Making Certain Elections 06/07/2019
201923003 301.00-00 Distributions of Property 06/07/2019
201923003 332.00-00 Complete Liquidation of Subsidiaries 06/07/2019
201923003 355.01-00 Spin-Off 06/07/2019
201923003 355.01-01 Split-Off 06/07/2019
201923003 368.04-00 Assets for Control of Transferee (Type "D") 06/07/2019
201923002 408.03-00 Rollover Contributions 06/07/2019
201923001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/07/2019
201923001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/07/2019
201923000 6110.00-00 Index for Public Inspection of Written Determination 06/07/2019
201922043 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/31/2019
201922042 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922041 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922040 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922039 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/31/2019
201922038 501.03-05 Corporations 05/31/2019
201922037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922036 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922035 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/31/2019
201922034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019
201922031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2019

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