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
201827007 9100.20-00 Section 1502; Election to File Consolidated Return 07/06/2018
201827007 1502.75-00 Filing Requirements 07/06/2018
201827006 332.01-00 Nonrecognition of Gain or Loss 07/06/2018
201827006 355.01-00 Spin-Off 07/06/2018
201827006 361.02-00 Distributions 07/06/2018
201827006 368.04-00 Assets for Control of Transferee (Type "D") 07/06/2018
201827005 9100.00-00 Extension of Time for Making Certain Elections 07/06/2018
201827004 7701.00-00 Definitions 07/06/2018
201827004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/06/2018
201827003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/06/2018
201827003 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/06/2018
201827002 7701.03-00 Association v. Trust 07/06/2018
201827001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/06/2018
201827001 9100.22-00 Other 07/06/2018
201827000 6110.00-00 Index for Public Inspection of Written Determination 07/06/2018
201826018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2018
201826017 4945.04-04 Grants to Individuals 06/29/2018
201826016 4945.04-04 Grants to Individuals 06/29/2018
201826015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826011 6015.00-00 Innocent spouse (including Sections 66, 6013) 06/29/2018
201826010 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 06/29/2018
201826009 414.08-00 Church Plan 06/29/2018
201826008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826008 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826006 2632.00-00 Special Rules for Allocation of GST Exemption 06/29/2018
201826006 2642.00-00 Inclusion Ratio 06/29/2018
201826006 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826005 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826004 338.01-02 Time in which Election must be made 06/29/2018
201826004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/29/2018
201826003 4121.00-00 Imposition of Tax on Coal 06/29/2018
201826002 7701.00-00 Definitions 06/29/2018
201826002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2018
201826001 2642.00-00 Inclusion Ratio 06/29/2018
201826001 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826001 2632.00-00 Special Rules for Allocation of GST Exemption 06/29/2018
201826000 6110.00-00 Index for Public Inspection of Written Determination 06/29/2018
201825035 4945.04-04 Grants to Individuals 06/22/2018
201825034 4945.04-04 Grants to Individuals 06/22/2018
201825033 4945.04-04 Grants to Individuals 06/22/2018
201825032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/22/2018
201825031 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 06/22/2018
201825031 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 06/22/2018
201825030 6335.00-00 Sale of Seized Property 06/22/2018
201825029 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 06/22/2018
201825028 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 06/22/2018
201825028 6694.02-00 Willful Understatement of Liability 06/22/2018
201825027 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/22/2018
201825027 162.05-03 Compromise Settlement of Claims 06/22/2018
201825027 162.21-01 Fines and Penalties 06/22/2018
201825026 45.00-00 Electricity Produced from Certain Renewable Sources 06/22/2018
201825025 45.00-00 Electricity Produced from Certain Renewable Sources 06/22/2018
201825024 453.00-00 Installment Method (Available v. Not Available) 06/22/2018
201825024 453.08-00 Revocation of Elections 06/22/2018
201825023 2642.00-00 Inclusion Ratio 06/22/2018
201825023 2654.03-00 Separate Shares 06/22/2018
201825023 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825022 7701.00-00 Definitions 06/22/2018
201825022 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825021 468A.06-03 Disposition of Interest 06/22/2018
201825020 468A.06-03 Disposition of Interest 06/22/2018
201825019 468A.06-03 Disposition of Interest 06/22/2018
201825018 1361.00-00 Definitions 06/22/2018
201825018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/22/2018
201825018 1361.01-04 More than One Class of Stock 06/22/2018
201825018 1362.00-00 Election by Small Business Corporation 06/22/2018
201825018 1362.04-00 Inadvertent Terminations 06/22/2018
201825017 9100.02-00 Section 59(e) 06/22/2018
201825017 9100.02-03 R and D Expenditures 06/22/2018
201825016 9100.20-00 Section 1502; Election to File Consolidated Return 06/22/2018
201825016 1502.75-00 Filing Requirements 06/22/2018
201825015 1502.21-00 Consolidated Net Operating Loss Deduction 06/22/2018
201825015 9100.22-00 Other 06/22/2018
201825014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/22/2018
201825014 9100.22-00 Other 06/22/2018
201825013 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825013 2032.00-00 Alternate Valuation 06/22/2018
201825012 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 06/22/2018
201825012 419.00-00 Treatment of Funded Welfare Benefit Plans 06/22/2018
201825012 4976.01-00 Disqualified Benefits 06/22/2018
201825011 7701.00-00 Definitions 06/22/2018
201825011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825010 7701.00-00 Definitions 06/22/2018
201825009 7701.00-00 Definitions 06/22/2018
201825009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825008 7701.00-00 Definitions 06/22/2018
201825008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825007 2601.00-00 Tax On Generation Skipping Transfers 06/22/2018
201825006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/22/2018
201825006 9100.22-00 Other 06/22/2018
201825005 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825005 7701.00-00 Definitions 06/22/2018
201825004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/22/2018
201825004 4958.00-00 Excess Benefit Transaction 06/22/2018
201825004 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/22/2018
201825004 4945.00-00 Excise Taxes on Taxable Expenditures 06/22/2018
201825004 501.03-02 Foundations 06/22/2018
201825004 4942.00-00 Taxes on Failure to Distribute Income 06/22/2018
201825004 507.00-00 Termination of Private Foundation Status 06/22/2018
201825004 509.01-01 Private Foundation 06/22/2018
201825003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/22/2018
201825002 1502.21-00 Consolidated Net Operating Loss Deduction 06/22/2018
201825002 9100.22-00 Other 06/22/2018
201825001 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825000 6110.00-00 Index for Public Inspection of Written Determination 06/22/2018
201824016 4945.04-04 Grants to Individuals 06/15/2018
201824015 4942.03-07 Set-Asides 06/15/2018
201824014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2018
201824014 501.05-00 Labor Organizations 06/15/2018
201824014 501.05-01 Agriculture and Horticulture Organizations 06/15/2018
201824013 507.07-00 Aggregate Tax Benefit 06/15/2018
201824012 501.03-05 Corporations 06/15/2018
201824012 501.03-30 Organizational and Operational Tests 06/15/2018
201824011 9100.22-00 Other 06/15/2018
201824011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/15/2018
201824010 1362.04-00 Inadvertent Terminations 06/15/2018
201824009 7701.00-00 Definitions 06/15/2018
201824009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824008 7701.00-00 Definitions 06/15/2018
201824007 1361.05-00 Qualified Subchapter S Subsidiary 06/15/2018
201824007 1362.00-00 Election by Small Business Corporation 06/15/2018
201824007 1362.04-00 Inadvertent Terminations 06/15/2018
201824007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824006 168.24-01 Normalization Rules 06/15/2018
201824005 168.24-01 Normalization Rules 06/15/2018
201824004 1362.01-01 Shareholder Consent 06/15/2018
201824004 1362.04-00 Inadvertent Terminations 06/15/2018
201824003 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824003 1362.04-00 Inadvertent Terminations 06/15/2018
201824003 1361.03-03 Electing Small Business Trusts 06/15/2018
201824002 1361.03-03 Electing Small Business Trusts 06/15/2018
201824002 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824002 1362.04-00 Inadvertent Terminations 06/15/2018
201824001 1362.02-02 Ceases to be Small Business Corporation 06/15/2018
201824001 1362.04-00 Inadvertent Terminations 06/15/2018
201824001 1361.03-03 Electing Small Business Trusts 06/15/2018
201824000 6110.00-00 Index for Public Inspection of Written Determination 06/15/2018
201823011 4942.03-07 Set-Asides 06/08/2018
201823010 4942.03-07 Set-Asides 06/08/2018
201823009 4945.04-04 Grants to Individuals 06/08/2018
201823008 4945.04-04 Grants to Individuals 06/08/2018
201823007 4945.04-04 Grants to Individuals 06/08/2018
201823006 501.03-30 Organizational and Operational Tests 06/08/2018
201823005 6402.00-00 Authority to Make Credits or Refunds 06/08/2018
201823004 1311.02-00 Correction Not Barred v. Barred at Time of Error 06/08/2018
201823003 1361.03-02 Qualified Subchapter S Trusts 06/08/2018
201823003 1362.04-00 Inadvertent Terminations 06/08/2018
201823002 1362.01-00 Eligible v. Ineligible 06/08/2018
201823002 1362.01-03 Late Elections 06/08/2018
201823002 1362.04-00 Inadvertent Terminations 06/08/2018
201823001 754.02-00 Timeliness of Election 06/08/2018
201823001 9100.00-00 Extension of Time for Making Certain Elections 06/08/2018
201823001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2018
201823001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/08/2018
201823000 6110.00-00 Index for Public Inspection of Written Determination 06/08/2018
201822034 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/01/2018
201822033 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/01/2018
201822032 501.03-30 Organizational and Operational Tests 06/01/2018
201822032 501.32-01 Distribution of Assets to Private Individuals 06/01/2018
201822032 501.33-00 Private v. Public Interest Served 06/01/2018
201822031 4945.04-04 Grants to Individuals 06/01/2018
201822030 501.33-00 Private v. Public Interest Served 06/01/2018
201822029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/01/2018
201822029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/01/2018
201822028 6413.00-00 Special Rules Applicable to Certain Employment Taxes 06/01/2018
201822027 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/01/2018
201822026 247.04-00 Other 06/01/2018
201822025 168.36-00 Additional First Year Depreciation 06/01/2018
201822024 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822023 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822022 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822021 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822020 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822019 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822018 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822017 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822016 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822015 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822014 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822013 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822012 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822011 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822010 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822009 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/01/2018
201822009 9100.00-00 Extension of Time for Making Certain Elections 06/01/2018
201822008 351.00-00 Transfer to Corporation Controlled by Transferor 06/01/2018
201822007 9100.04-00 Section 168; MACRS 06/01/2018

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