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
202014001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/03/2020
202014001 671.02-00 Persons Treated as Grantors 04/03/2020
202014000 6110.00-00 Index for Public Inspection of Written Determination 04/03/2020
202013016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/27/2020
202013015 7602.00-00 Examination of Books and Witnesses 03/27/2020
202013014 9100.09-00 Section 442; Accounting Periods 03/27/2020
202013013 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013012 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013011 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013010 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/27/2020
202013008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/27/2020
202013008 1502.75-00 Filing Requirements 03/27/2020
202013008 9100.00-00 Extension of Time for Making Certain Elections 03/27/2020
202013008 9100.20-00 Section 1502; Election to File Consolidated Return 03/27/2020
202013007 856.04-00 Rents From Real Property 03/27/2020
202013006 856.04-00 Rents From Real Property 03/27/2020
202013005 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013004 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013003 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013002 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013001 2601.00-00 Tax On Generation Skipping Transfers 03/27/2020
202013000 6110.00-00 Index for Public Inspection of Written Determination 03/27/2020
202012013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/20/2020
202012013 501.03-30 Organizational and Operational 03/20/2020
202012012 856.00-00 Definition of Real Estate Investment Trust 03/20/2020
202012011 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012010 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012009 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012008 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012007 7701.00-00 Definitions 03/20/2020
202012007 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/20/2020
202012006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/20/2020
202012006 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012006 9100.22-00 Other 03/20/2020
202012006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/20/2020
202012005 482.11-13 Cost Sharing Arrangements: Stock Based Compensation (Stock Options) 03/20/2020
202012004 468A.04-02 Revised Schedules 03/20/2020
202012003 856.00-00 Definition of Real Estate Investment Trust 03/20/2020
202012002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/20/2020
202012002 9100.22-00 Other 03/20/2020
202012001 9100.00-00 Extension of Time for Making Certain Elections 03/20/2020
202012001 663.04-00 65-Day Rule 03/20/2020
202012001 9100.12-00 Section 663; Special Rules Applicable to Sections 661 and 662 03/20/2020
202012001 663.00-00 Special Rules Applicable to Sections 661 and 662 03/20/2020
202012000 6110.00-00 Index for Public Inspection of Written Determination 03/20/2020
202011014 4945.04-04 Grants to Individuals 03/13/2020
202011013 4945.04-04 Grants to Individuals 03/13/2020
202011012 4942.03-07 Set-Asides 03/13/2020
202011011 4945.04-04 Grants to Individuals 03/13/2020
202011010 4945.04-04 Grants to Individuals 03/13/2020
202011009 4945.04-04 Grants to Individuals 03/13/2020
202011008 501.03-30 Organizational and Operational Tests 03/13/2020
202011008 501.03-31 Limitation of Beneficiaries 03/13/2020
202011007 501.07-05 Business with Nonmembers 03/13/2020
202011006 1502.75-00 Filing Requirements 03/13/2020
202011006 9100.20-00 Section 1502; Election to File Consolidated Return 03/13/2020
202011005 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011004 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011003 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011002 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011001 2601.00-00 Tax On Generation Skipping Transfers 03/13/2020
202011000 6110.00-00 Index for Public Inspection of Written Determination 03/13/2020
202010008 4945.04-04 Grants to Individuals 03/06/2020
202010007 4942.03-07 Set-Asides 03/06/2020
202010006 4945.04-04 Grants to Individuals 03/06/2020
202010005 4945.04-04 Grants to Individuals 03/06/2020
202010004 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 03/06/2020
202010004 501.06-01 Performance of Particular Services for Members 03/06/2020
202010003 355.01-02 Split-Up 03/06/2020
202010003 368.04-00 Assets for Control of Transferee (Type "D") 03/06/2020
202010003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 03/06/2020
202010002 168.24-01 Normalization Rules 03/06/2020
202010001 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 03/06/2020
202010001 1361.01-04 More than One Class of Stock 03/06/2020
202010001 1362.00-00 Election by Small Business Corporation 03/06/2020
202010001 1362.01-00 Eligible v. Ineligible 03/06/2020
202010001 1362.04-00 Inadvertent Terminations 03/06/2020
202010000 6110.00-00 Index for Public Inspection of Written Determination 03/06/2020
202009032 4945.04-04 Grants to Individuals 02/28/2020
202009031 4945.04-04 Grants to Individuals 02/28/2020
202009030 4942.03-07 Set-Asides 02/28/2020
202009029 4945.04-04 Grants to Individuals 02/28/2020
202009028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009028 501.03-05 Corporations 02/28/2020
202009027 501.06-01 Performance of Particular Services for Members 02/28/2020
202009027 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/28/2020
202009026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/28/2020
202009025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/28/2020
202009024 465.00-00 Deductions Limited to Amount at Risk 02/28/2020
202009024 1402.01-00 Net Earnings From Self-Employment 02/28/2020
202009023 7701.03-06 Liquidating Trusts 02/28/2020
202009022 1361.00-00 Definitions 02/28/2020
202009022 1362.00-00 Election by Small Business Corporation 02/28/2020
202009022 1362.04-00 Inadvertent Terminations 02/28/2020
202009022 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/28/2020
202009022 1361.03-00 Certain Trusts Permitted as Shareholders 02/28/2020
202009022 1361.03-03 Electing Small Business Trusts 02/28/2020
202009021 468A.06-03 Disposition of Interest 02/28/2020
202009020 468A.06-03 Disposition of Interest 02/28/2020
202009019 468A.06-03 Disposition of Interest 02/28/2020
202009018 468A.06-03 Disposition of Interest 02/28/2020
202009017 468A.06-03 Disposition of Interest 02/28/2020
202009016 468A.06-03 Disposition of Interest 02/28/2020
202009015 1362.00-00 Election by Small Business Corporation 02/28/2020
202009015 1362.01-00 Eligible v. Ineligible 02/28/2020
202009015 1362.01-02 Election After Termination 02/28/2020
202009014 168.24-01 Normalization Rules 02/28/2020
202009013 475.08-00 Securities Traders 02/28/2020
202009013 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009013 9100.10-01 Accounting Methods 02/28/2020
202009012 2056.07-00 Qualified Terminable Interest Property 02/28/2020
202009012 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 02/28/2020
202009012 2601.00-00 Tax On Generation Skipping Transfers 02/28/2020
202009012 2652.01-02 Special Election for QTIP 02/28/2020
202009012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/28/2020
202009012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/28/2020
202009011 1361.03-03 Electing Small Business Trusts 02/28/2020
202009011 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009011 1362.04-00 Inadvertent Terminations 02/28/2020
202009010 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009010 7701.00-00 Definitions 02/28/2020
202009009 7701.00-00 Definitions 02/28/2020
202009009 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009008 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009008 7701.00-00 Definitions 02/28/2020
202009007 7701.00-00 Definitions 02/28/2020
202009007 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009006 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009006 7701.00-00 Definitions 02/28/2020
202009005 7701.00-00 Definitions 02/28/2020
202009005 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009004 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009004 7701.00-00 Definitions 02/28/2020
202009003 1361.03-02 Qualified Subchapter S Trusts 02/28/2020
202009003 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009003 1362.04-00 Inadvertent Terminations 02/28/2020
202009002 355.01-00 Spin-Off 02/28/2020
202009002 355.03-00 Active Business 02/28/2020
202009002 355.03-01 Five-Year Requirement 02/28/2020
202009002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/28/2020
202009001 1361.03-02 Qualified Subchapter S Trusts 02/28/2020
202009001 1362.02-00 Termination of Election 02/28/2020
202009001 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009001 1362.04-00 Inadvertent Terminations 02/28/2020
202009000 6110.00-00 Index for Public Inspection of Written Determination 02/28/2020
202008009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/21/2020
202008009 501.06-01 Performance of Particular Services for Members 02/21/2020
202008008 1362.02-02 Ceases to be Small Business Corporation 02/21/2020
202008008 1362.04-00 Inadvertent Terminations 02/21/2020
202008008 1361.03-02 Qualified Subchapter S Trusts 02/21/2020
202008007 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 02/21/2020
202008006 9100.09-00 Section 442; Accounting Periods 02/21/2020
202008005 146.00-00 Volume Cap 02/21/2020
202008005 146.07-00 Carryforward of Allocation 02/21/2020
202008005 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008005 9100.03-00 Section 146; Volume Cap 02/21/2020
202008004 9100.09-00 Section 442; Accounting Periods 02/21/2020
202008003 9100.02-04 IDC Expenditures 02/21/2020
202008002 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/21/2020
202008002 1502.75-00 Filing Requirements 02/21/2020
202008002 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008002 9100.20-00 Section 1502; Election to File Consolidated Return 02/21/2020
202008001 1362.02-02 Ceases to be Small Business Corporation 02/21/2020
202008001 1362.04-00 Inadvertent Terminations 02/21/2020
202008001 1361.03-02 Qualified Subchapter S Trusts 02/21/2020
202008000 6110.00-00 Index for Public Inspection of Written Determination 02/21/2020
202007022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/14/2020
202007021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/14/2020
202007021 501.06-01 Performance of Particular Services for Members 02/14/2020
202007020 4945.04-04 Grants to Individuals 02/14/2020
202007019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007019 501.03-20 Religious Organizations 02/14/2020
202007018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007017 6223.00-00 Notice to Partners of Proceedings 02/14/2020
202007017 6230.01-00 Coordination with Deficiency Proceedings 02/14/2020
202007016 164.00-00 Taxes 02/14/2020
202007015 469.00-00 Passive Activity Losses and Credits Limited 02/14/2020
202007015 469.03-03 Definition of Activity 02/14/2020
202007015 469.14-00 Real Property Business 02/14/2020
202007015 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007014 1362.04-00 Inadvertent Terminations 02/14/2020
202007014 1362.00-00 Election by Small Business Corporation 02/14/2020
202007014 1362.01-00 Eligible v. Ineligible 02/14/2020
202007014 1362.01-01 Shareholder Consent 02/14/2020
202007013 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007013 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007013 2642.00-00 Inclusion Ratio 02/14/2020
202007012 2642.00-00 Inclusion Ratio 02/14/2020
202007012 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007012 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020

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