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
201750014 2652.01-02 Special Election for QTIP 12/15/2017
201750013 1362.00-00 Election by Small Business Corporation 12/15/2017
201750013 1362.04-00 Inadvertent Terminations 12/15/2017
201750012 9100.04-00 Section 168; MACRS 12/15/2017
201750012 168.00-00 Modified Accelerated Cost Recovery System 12/15/2017
201750011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/15/2017
201750010 412.06-00 Minimum Funding Waiver 12/15/2017
201750009 7701.03-11 Fixed Investment Trusts 12/15/2017
201750008 453.06-00 Timely v. Untimely Elections 12/15/2017
201750008 453.06-06 Election Out 12/15/2017
201750008 884.08-10 Complete Termination of a U. S. Business 12/15/2017
201750008 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750008 9100.10-01 Accounting Methods 12/15/2017
201750007 1362.04-00 Inadvertent Terminations 12/15/2017
201750006 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/15/2017
201750005 9100.22-00 Other 12/15/2017
201750005 992.02-00 Election 12/15/2017
201750004 401.06-02 Employee Dies Before Entire Interest Distributed 12/15/2017
201750004 403.04-06 Distribution Requirements 12/15/2017
201750004 408.02-01 Benefit Distributions 12/15/2017
201750004 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 12/15/2017
201750003 1382.00-00 Taxable Income of Cooperatives 12/15/2017
201750003 1385.00-00 Amounts Includible in Patron's Gross Income 12/15/2017
201750003 1388.00-00 Definitions; Special Rules 12/15/2017
201750003 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 12/15/2017
201750003 199.06-00 Agricultural and Horticultural Cooperatives 12/15/2017
201750003 1382.08-00 Per-Unit Retains Allocations 12/15/2017
201750002 1361.05-00 Qualified Subchapter S Subsidiary 12/15/2017
201750002 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/15/2017
201750001 1361.05-00 Qualified Subchapter S Subsidiary 12/15/2017
201750001 1362.04-00 Inadvertent Terminations 12/15/2017
201750001 9100.00-00 Extension of Time for Making Certain Elections 12/15/2017
201750000 6110.00-00 Index for Public Inspection of Written Determination 12/15/2017
201749021 4945.04-04 Grants to Individuals 12/08/2017
201749020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/08/2017
201749019 501.01-00 Instrumentalities of U.S. 12/08/2017
201749018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749017 501.33-00 Private v. Public Interest Served 12/08/2017
201749017 501.36-01 Section 501(c)(3) Organizations 12/08/2017
201749016 501.06-01 Performance of Particular Services for Members 12/08/2017
201749016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/08/2017
201749015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/08/2017
201749011 501.07-00 Social Clubs 12/08/2017
201749010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749010 7701.00-00 Definitions 12/08/2017
201749009 7701.00-00 Definitions 12/08/2017
201749009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/08/2017
201749008 860D.00-00 REMIC Defined 12/08/2017
201749007 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/08/2017
201749007 402.02-00 Non-Exempt Trust 12/08/2017
201749006 1362.04-00 Inadvertent Terminations 12/08/2017
201749005 860D.00-00 REMIC Defined 12/08/2017
201749004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/08/2017
201749004 9100.22-00 Other 12/08/2017
201749003 9100.00-00 Extension of Time for Making Certain Elections 12/08/2017
201749003 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 12/08/2017
201749002 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/08/2017
201749002 1502.19-00 Excess Losses 12/08/2017
201749001 7701.00-00 Definitions 12/08/2017
201749000 6110.00-00 Index for Public Inspection of Written Determination 12/08/2017
201748013 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/01/2017
201748012 4945.04-04 Grants to Individuals 12/01/2017
201748011 150.01-04 501(c)(3) Organization 12/01/2017
201748010 501.33-00 Private v. Public Interest Served 12/01/2017
201748009 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 12/01/2017
201748008 162.21-01 Fines and Penalties 12/01/2017
201748007 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 12/01/2017
201748006 856.07-00 Treatment of Wholly Owned Subsidiaries 12/01/2017
201748006 9100.00-00 Extension of Time for Making Certain Elections 12/01/2017
201748005 992.02-00 Election 12/01/2017
201748005 9100.22-00 Other 12/01/2017
201748004 1362.04-00 Inadvertent Terminations 12/01/2017
201748003 1362.04-00 Inadvertent Terminations 12/01/2017
201748002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2017
201748001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2017
201748000 6110.00-00 Index for Public Inspection of Written Determination 12/01/2017
201747012 4945.04-04 Grants to Individuals 11/24/2017
201747011 4945.04-04 Grants to Individuals 11/24/2017
201747010 4945.04-04 Grants to Individuals 11/24/2017
201747009 501.33-00 Private v. Public Interest Served 11/24/2017
201747009 501.35-00 "Exclusively" Test 11/24/2017
201747009 501.36-00 Business Activities 11/24/2017
201747008 501.03-30 Organizational and Operational Tests 11/24/2017
201747008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/24/2017
201747007 409.00-00 Qualifications for Tax Credit Employee Stock Ownership Plans 11/24/2017
201747006 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/24/2017
201747006 162.25-18 Expenses of Another Individual or Entity 11/24/2017
201747006 6037.00-00 Return of S Corporation 11/24/2017
201747005 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 11/24/2017
201747005 642.03-02 Pursuant to Governing Instrument 11/24/2017
201747004 1362.00-00 Election by Small Business Corporation 11/24/2017
201747004 1362.04-00 Inadvertent Terminations 11/24/2017
201747003 9100.04-00 Section 168; MACRS 11/24/2017
201747002 2642.00-00 Inclusion Ratio 11/24/2017
201747002 9100.00-00 Extension of Time for Making Certain Elections 11/24/2017
201747001 4951.04-00 Self-Dealing 11/24/2017
201747001 704.01-04 Section 704(c) Considerations 11/24/2017
201747001 761.00-00 Terms Defined 11/24/2017
201747001 468A.00-00 Special Rules for Decommissioning Cost 11/24/2017
201747000 6110.00-00 Index for Public Inspection of Written Determination 11/24/2017
201746030 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/17/2017
201746029 4945.04-04 Grants to Individuals 11/17/2017
201746028 501.06-01 Performance of Particular Services for Members 11/17/2017
201746028 501.06-03 Professional Associations (See Also 0501.03-11) 11/17/2017
201746027 501.32-00 Income Inures v. does Not Inure to Private Individual 11/17/2017
201746027 501.05-01 Agriculture and Horticulture Organizations 11/17/2017
201746026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2017
201746025 6103.01-00 General Rule 11/17/2017
201746024 6343.00-00 Authority to Release Levy 11/17/2017
201746023 3504.00-00 Acts to be Performed by Agents 11/17/2017
201746023 3504.01-00 Employer Appointment of Agent 11/17/2017
201746022 368.06-00 Change in Identity, etc. (Type "F") 11/17/2017
201746022 807.00-00 Rules for Certain Reserves 11/17/2017
201746022 807.04-03 Contracts Issued by Foreign Branches of Domestic Life Insurance Companies 11/17/2017
201746022 848.00-00 Capitalization of Policy Acquisition Expenses 11/17/2017
201746022 848.06-02 Exceptions 11/17/2017
201746022 953.00-00 Insurance Income 11/17/2017
201746022 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/17/2017
201746022 368.00-00 Definitions Relating to Corporate Reorganizations 11/17/2017
201746022 367.00-00 Foreign Corporations 11/17/2017
201746022 351.00-00 Transfer to Corporation Controlled by Transferor 11/17/2017
201746021 9100.22-00 Other 11/17/2017
201746020 9100.00-00 Extension of Time for Making Certain Elections 11/17/2017
201746019 614.04-00 Aggregating Non-Operating Mineral Interests 11/17/2017
201746018 9100.22-00 Other 11/17/2017
201746018 992.02-00 Election 11/17/2017
201746017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746017 7701.00-00 Definitions 11/17/2017
201746016 7701.00-00 Definitions 11/17/2017
201746016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746015 7701.00-00 Definitions 11/17/2017
201746014 7701.00-00 Definitions 11/17/2017
201746014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746013 7701.00-00 Definitions 11/17/2017
201746012 7701.00-00 Definitions 11/17/2017
201746012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746011 7701.00-00 Definitions 11/17/2017
201746010 7701.00-00 Definitions 11/17/2017
201746010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746009 7701.00-00 Definitions 11/17/2017
201746008 7701.00-00 Definitions 11/17/2017
201746008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746007 7701.00-00 Definitions 11/17/2017
201746006 7701.00-00 Definitions 11/17/2017
201746006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746005 7701.00-00 Definitions 11/17/2017
201746004 7701.00-00 Definitions 11/17/2017
201746004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746003 7701.00-00 Definitions 11/17/2017
201746002 7701.00-00 Definitions 11/17/2017
201746002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017
201746001 7701.00-00 Definitions 11/17/2017
201746000 6110.00-00 Index for Public Inspection of Written Determination 11/17/2017
201745013 501.07-00 Social Clubs 11/09/2017
201745012 2053.09-09 Consideration v. No Adequate Consideration 11/09/2017
201745012 2512.13-01 Sufficient v. Insufficient Consideration 11/09/2017
201745011 1362.04-00 Inadvertent Terminations 11/09/2017
201745010 1362.04-00 Inadvertent Terminations 11/09/2017
201745009 1362.04-00 Inadvertent Terminations 11/09/2017
201745008 1362.04-00 Inadvertent Terminations 11/09/2017
201745007 9100.00-00 Extension of Time for Making Certain Elections 11/09/2017
201745006 7701.00-00 Definitions 11/09/2017
201745006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2017
201745005 7701.02-00 Partnerships v. Associations 11/09/2017
201745005 708.00-00 Continuation of Partnership 11/09/2017
201745004 9100.02-04 IDC Expenditures 11/09/2017
201745003 9100.22-00 Other 11/09/2017
201745003 992.02-00 Election 11/09/2017
201745002 167.22-01 Normalization Rules 11/09/2017
201745001 4941.04-00 Definition of Self-Dealing 11/09/2017
201745001 4945.04-00 Definition of Taxable Expenditure 11/09/2017
201745000 6110.00-00 Index for Public Inspection of Written Determination 11/09/2017
201744022 412.00-00 Minimum Funding Standards 11/03/2017
201744021 4945.04-04 Grants to Individuals 11/03/2017
201744020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/03/2017
201744020 501.03-30 Organizational and Operational Tests 11/03/2017
201744020 501.33-00 Private v. Public Interest Served 11/03/2017
201744019 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/03/2017
201744018 6231.07-00 Tax Matters Partner 11/03/2017
201744017 7701.02-00 Partnerships v. Associations 11/03/2017
201744017 9100.00-00 Extension of Time for Making Certain Elections 11/03/2017
201744016 861.09-06 Asset Method of Apportionment 11/03/2017
201744016 861.09-07 Fair Market Value Method 11/03/2017
201744016 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017
201744015 861.09-06 Asset Method of Apportionment 11/03/2017
201744015 861.09-07 Fair Market Value Method 11/03/2017
201744015 861.09-00 Allocation and Apportionment of Interest Expense (In General) 11/03/2017

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