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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201814002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/06/2018
201814002 2601.00-00 Tax On Generation Skipping Transfers 04/06/2018
201814002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/06/2018
201814001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/06/2018
201814001 2601.00-00 Tax On Generation Skipping Transfers 04/06/2018
201814000 6110.00-00 Index for Public Inspection of Written Determination 04/06/2018
201813021 4945.04-04 Grants to Individuals 03/30/2018
201813020 4945.04-04 Grants to Individuals 03/30/2018
201813019 4945.04-04 Grants to Individuals 03/30/2018
201813018 4945.04-04 Grants to Individuals 03/30/2018
201813017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/30/2018
201813016 118.01-02 Nonshareholder Contributions 03/30/2018
201813016 118.02-00 Contributions in Aid of Construction 03/30/2018
201813015 1362.04-00 Inadvertent Terminations 03/30/2018
201813015 1362.00-00 Election by Small Business Corporation 03/30/2018
201813014 1362.00-00 Election by Small Business Corporation 03/30/2018
201813014 1362.04-00 Inadvertent Terminations 03/30/2018
201813013 1362.04-00 Inadvertent Terminations 03/30/2018
201813013 1362.00-00 Election by Small Business Corporation 03/30/2018
201813012 1362.00-00 Election by Small Business Corporation 03/30/2018
201813012 1362.04-00 Inadvertent Terminations 03/30/2018
201813011 1362.04-00 Inadvertent Terminations 03/30/2018
201813011 1362.00-00 Election by Small Business Corporation 03/30/2018
201813010 1362.00-00 Election by Small Business Corporation 03/30/2018
201813010 1362.04-00 Inadvertent Terminations 03/30/2018
201813009 1362.04-00 Inadvertent Terminations 03/30/2018
201813009 1362.00-00 Election by Small Business Corporation 03/30/2018
201813008 1362.00-00 Election by Small Business Corporation 03/30/2018
201813008 1362.04-00 Inadvertent Terminations 03/30/2018
201813007 1362.04-00 Inadvertent Terminations 03/30/2018
201813007 1362.00-00 Election by Small Business Corporation 03/30/2018
201813006 1502.75-00 Filing Requirements 03/30/2018
201813006 9100.20-00 Section 1502; Election to File Consolidated Return 03/30/2018
201813005 9100.01-00 Section 42; Low-Income Housing Credit 03/30/2018
201813005 42.00-00 Low-Income Housing Credit 03/30/2018
201813004 884.08-10 Complete Termination of a U. S. Business 03/30/2018
201813004 9100.00-00 Extension of Time for Making Certain Elections 03/30/2018
201813003 1361.01-04 More than One Class of Stock 03/30/2018
201813003 1362.04-00 Inadvertent Terminations 03/30/2018
201813002 1361.01-04 More than One Class of Stock 03/30/2018
201813002 1362.04-00 Inadvertent Terminations 03/30/2018
201813001 1362.04-00 Inadvertent Terminations 03/30/2018
201813001 1361.01-04 More than One Class of Stock 03/30/2018
201813000 6110.00-00 Index for Public Inspection of Written Determination 03/30/2018
201812009 856.04-00 Rents From Real Property 03/23/2018
201812008 861.09-00 Allocation and Apportionment of Interest Expense (In General) 03/23/2018
201812008 861.09-06 Asset Method of Apportionment 03/23/2018
201812008 861.09-07 Fair Market Value Method 03/23/2018
201812007 861.09-06 Asset Method of Apportionment 03/23/2018
201812007 861.09-07 Fair Market Value Method 03/23/2018
201812007 861.09-00 Allocation and Apportionment of Interest Expense (In General) 03/23/2018
201812006 9100.20-00 Section 1502; Election to File Consolidated Return 03/23/2018
201812006 992.02-00 Election 03/23/2018
201812005 1296.00-00 Passive Foreign Investment Company 03/23/2018
201812004 754.02-00 Timeliness of Election 03/23/2018
201812004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/23/2018
201812003 1362.02-03 Passive Investment Income 03/23/2018
201812003 1361.03-03 Electing Small Business Trusts 03/23/2018
201812002 355.01-00 Spin-Off 03/23/2018
201812002 355.04-00 Business Purpose 03/23/2018
201812001 355.04-00 Business Purpose 03/23/2018
201812001 355.01-00 Spin-Off 03/23/2018
201812000 6110.00-00 Index for Public Inspection of Written Determination 03/23/2018
201812010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 03/22/2018
201811018 4945.04-04 Grants to Individuals 03/16/2018
201811017 4945.04-04 Grants to Individuals 03/16/2018
201811016 501.06-01 Performance of Particular Services for Members 03/16/2018
201811016 513.02-00 Advertising, etc., Activities 03/16/2018
201811016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/16/2018
201811015 6901.01-00 Method of Collection 03/16/2018
201811014 956.00-00 Investment of Earnings in U.S. Property 03/16/2018
201811013 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 03/16/2018
201811013 6331.00-00 Levy and Distraint 03/16/2018
201811012 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018
201811012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/16/2018
201811011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/16/2018
201811011 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018
201811010 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018
201811010 856.07-00 Treatment of Wholly Owned Subsidiaries 03/16/2018
201811009 150.00-00 Definitions and Special Rules 03/16/2018
201811009 149.03-00 Advance Refundings 03/16/2018
201811008 414.08-00 Church Plan 03/16/2018
201811007 9100.04-00 Section 168; MACRS 03/16/2018
201811006 9100.04-00 Section 168; MACRS 03/16/2018
201811005 1362.04-00 Inadvertent Terminations 03/16/2018
201811004 7701.00-00 Definitions 03/16/2018
201811003 2504.02-00 Valuation of Certain Gifts for Preceding Periods 03/16/2018
201811003 2632.00-00 Special Rules for Allocation of GST Exemption 03/16/2018
201811003 2642.00-00 Inclusion Ratio 03/16/2018
201811003 9100.00-00 Extension of Time for Making Certain Elections 03/16/2018
201811003 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 03/16/2018
201811002 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 03/16/2018
201811002 2504.02-00 Valuation of Certain Gifts for Preceding Periods 03/16/2018
201811001 1361.03-03 Electing Small Business Trusts 03/16/2018
201811001 1362.02-02 Ceases to be Small Business Corporation 03/16/2018
201811001 1362.04-00 Inadvertent Terminations 03/16/2018
201811000 6110.00-00 Index for Public Inspection of Written Determination 03/16/2018
201810012 4945.04-04 Grants to Individuals 03/09/2018
201810011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2018
201810011 501.06-01 Performance of Particular Services for Members 03/09/2018
201810011 501.06-02 Conduct of Business for Profit 03/09/2018
201810010 501.04-01 Local Associations of Employees 03/09/2018
201810010 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 03/09/2018
201810009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/09/2018
201810009 501.03-30 Organizational and Operational Tests 03/09/2018
201810008 401.20-00 Additional Participation Requirements (See Also 410.00-00) 03/09/2018
201810008 401.04-04 Comparability Among Two or More Plans 03/09/2018
201810007 132.00-00 Certain Fringe Benefits 03/09/2018
201810006 1362.00-00 Election by Small Business Corporation 03/09/2018
201810005 351.00-00 Transfer to Corporation Controlled by Transferor 03/09/2018
201810005 351.13-00 Investment Company Exception 03/09/2018
201810005 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/09/2018
201810004 6041.03-00 Fixed or Determinable Gains, Profits, or Income 03/09/2018
201810003 1361.00-00 Definitions 03/09/2018
201810003 1361.05-00 Qualified Subchapter S Subsidiary 03/09/2018
201810003 1362.00-00 Election by Small Business Corporation 03/09/2018
201810003 1362.04-00 Inadvertent Terminations 03/09/2018
201810002 9100.22-00 Other 03/09/2018
201810002 1502.13-01 Stock of Members 03/09/2018
201810001 1502.13-01 Stock of Members 03/09/2018
201810000 6110.00-00 Index for Public Inspection of Written Determination 03/09/2018
201809014 4945.04-04 Grants to Individuals 03/02/2018
201809013 4945.04-04 Grants to Individuals 03/02/2018
201809012 4945.04-04 Grants to Individuals 03/02/2018
201809011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018
201809010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018
201809009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018
201809008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/02/2018
201809007 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/02/2018
201809006 1295.02-02 Retroactive Elections 03/02/2018
201809005 1382.02-00 Patronage Dividends 03/02/2018
201809005 1388.00-00 Definitions; Special Rules 03/02/2018
201809004 9100.00-00 Extension of Time for Making Certain Elections 03/02/2018
201809003 25D.00-00 Residential Energy Efficient Property 03/02/2018
201809002 9100.22-00 Other 03/02/2018
201809002 992.02-00 Election 03/02/2018
201809001 992.02-00 Election 03/02/2018
201809001 9100.22-00 Other 03/02/2018
201809000 6110.00-00 Index for Public Inspection of Written Determination 03/02/2018
201808024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/23/2018
201808023 4945.04-04 Grants to Individuals 02/23/2018
201808022 4945.04-04 Grants to Individuals 02/23/2018
201808021 4945.04-04 Grants to Individuals 02/23/2018
201808020 501.35-00 "Exclusively" Test 02/23/2018
201808020 501.36-00 Business Activities 02/23/2018
201808019 501.32-00 Income Inures v. does Not Inure to Private Individual 02/23/2018
201808019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/23/2018
201808018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/23/2018
201808017 6212.00-00 Notice of Deficiency 02/23/2018
201808017 6212.02-01 Income and Gift Taxes 02/23/2018
201808017 6212.02-00 Name and Address 02/23/2018
201808017 6212.02-03 Estate Tax 02/23/2018
201808016 6521.01-01 Offsets 02/23/2018
201808016 6521.00-00 Mitigation of Effect of Limitation in Case of Related Taxes Under Different Chapters 02/23/2018
201808016 6521.01-00 Self Employment Tax and Tax on Wages 02/23/2018
201808016 6521.02-00 Interaction With Section 3509 02/23/2018
201808015 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 02/23/2018
201808014 7623.00-00 Expenses of Detection and Punishment of Frauds 02/23/2018
201808013 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/23/2018
201808012 1295.02-02 Retroactive Elections 02/23/2018
201808011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 02/23/2018
201808011 9100.22-00 Other 02/23/2018
201808010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2018
201808010 367.40-00 Treatment of Distribution Described in Section 367(e) 02/23/2018
201808010 367.40-02 Liquidations Under Section 332 02/23/2018
201808010 4948.01-00 Excise Tax on Gross Investment Income (in Lieu of Section 4940 Tax) 02/23/2018
201808010 7701.00-00 Definitions 02/23/2018
201808010 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808010 1443.02-00 Income Subject to Withholding 02/23/2018
201808010 1443.00-00 Foreign Tax-Exempt Organizations (Subject v. Not Subject to Withholding) 02/23/2018
201808009 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 02/23/2018
201808008 9100.22-00 Other 02/23/2018
201808007 9100.04-00 Section 168; MACRS 02/23/2018
201808007 7701.00-00 Definitions 02/23/2018
201808006 7701.00-00 Definitions 02/23/2018
201808006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2018
201808005 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808004 7701.00-00 Definitions 02/23/2018
201808004 7701.03-00 Association v. Trust 02/23/2018
201808004 7701.03-06 Liquidating Trusts 02/23/2018
201808003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808003 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808003 2031.00-00 Definition 02/23/2018
201808002 2031.00-00 Definition 02/23/2018
201808002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808002 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808001 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808001 2031.00-00 Definition 02/23/2018
201808000 6110.00-00 Index for Public Inspection of Written Determination 02/23/2018
201807011 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/16/2018
201807010 408.03-00 Rollover Contributions 02/16/2018
201807009 7701.00-00 Definitions 02/16/2018
201807009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/16/2018
201807008 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 02/16/2018
201807007 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/16/2018
201807006 1362.01-03 Late Elections 02/16/2018

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