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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201808017 6212.02-00 Name and Address 02/23/2018
201808016 6521.00-00 Mitigation of Effect of Limitation in Case of Related Taxes Under Different Chapters 02/23/2018
201808016 6521.02-00 Interaction With Section 3509 02/23/2018
201808016 6521.01-01 Offsets 02/23/2018
201808016 6521.01-00 Self Employment Tax and Tax on Wages 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 1443.00-00 Foreign Tax-Exempt Organizations (Subject v. Not Subject to Withholding) 02/23/2018
201808010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2018
201808010 9100.00-00 Extension of Time for Making Certain Elections 02/23/2018
201808010 7701.00-00 Definitions 02/23/2018
201808010 4948.01-00 Excise Tax on Gross Investment Income (in Lieu of Section 4940 Tax) 02/23/2018
201808010 367.40-02 Liquidations Under Section 332 02/23/2018
201808010 367.40-00 Treatment of Distribution Described in Section 367(e) 02/23/2018
201808010 1443.02-00 Income 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 7701.00-00 Definitions 02/23/2018
201808007 9100.04-00 Section 168; MACRS 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 7701.03-06 Liquidating Trusts 02/23/2018
201808004 7701.03-00 Association v. Trust 02/23/2018
201808003 2031.00-00 Definition 02/23/2018
201808003 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808002 2031.00-00 Definition 02/23/2018
201808002 2702.00-00 Special Valuation Rules for Transfers in Trust 02/23/2018
201808002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/23/2018
201808001 2031.00-00 Definition 02/23/2018
201808001 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
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
201807005 9100.22-00 Other 02/16/2018
201807005 992.02-00 Election 02/16/2018
201807004 1362.00-00 Election by Small Business Corporation 02/16/2018
201807004 9100.22-00 Other 02/16/2018
201807004 9100.00-00 Extension of Time for Making Certain Elections 02/16/2018
201807004 1362.01-03 Late Elections 02/16/2018
201807004 1362.01-00 Eligible v. Ineligible 02/16/2018
201807003 1362.00-00 Election by Small Business Corporation 02/16/2018
201807003 9100.22-00 Other 02/16/2018
201807003 9100.00-00 Extension of Time for Making Certain Elections 02/16/2018
201807003 1362.01-03 Late Elections 02/16/2018
201807003 1362.01-00 Eligible v. Ineligible 02/16/2018
201807002 1362.00-00 Election by Small Business Corporation 02/16/2018
201807002 9100.22-00 Other 02/16/2018
201807002 9100.00-00 Extension of Time for Making Certain Elections 02/16/2018
201807002 1362.01-03 Late Elections 02/16/2018
201807002 1362.01-00 Eligible v. Ineligible 02/16/2018
201807001 672.05-00 Subpart E not to Result in Foreign Ownership 02/16/2018
201807001 672.05-01 Exceptions to General Rule 02/16/2018
201807000 6110.00-00 Index for Public Inspection of Written Determination 02/16/2018
201806012 501.07-00 Social Clubs 02/09/2018
201806011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/09/2018
201806011 501.07-05 Business with Nonmembers 02/09/2018
201806010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/09/2018
201806009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/09/2018
201806008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/09/2018
201806007 149.01-00 Registration Required Bond 02/09/2018
201806006 2642.00-00 Inclusion Ratio 02/09/2018
201806006 9100.00-00 Extension of Time for Making Certain Elections 02/09/2018
201806005 384.00-00 Limitation on Use of Preacquisition Losses to Offset Built-in Gains 02/09/2018
201806005 706.05-00 Closing of Partnership Taxable Year 02/09/2018
201806004 1296.00-00 Passive Foreign Investment Company 02/09/2018
201806004 9100.22-00 Other 02/09/2018
201806003 1296.00-00 Passive Foreign Investment Company 02/09/2018
201806003 9100.22-00 Other 02/09/2018
201806002 1296.00-00 Passive Foreign Investment Company 02/09/2018
201806002 9100.22-00 Other 02/09/2018
201806001 1296.00-00 Passive Foreign Investment Company 02/09/2018
201806001 9100.22-00 Other 02/09/2018
201806000 6110.00-00 Index for Public Inspection of Written Determination 02/09/2018
201805016 4945.04-04 Grants to Individuals 02/02/2018
201805015 501.10-00 Domestic Fraternal Societies, Orders, and Associations 02/02/2018
201805014 501.04-07 Homeowners Association 02/02/2018
201805013 465.00-00 Deductions Limited to Amount at Risk 02/02/2018
201805013 465.03-00 Other Activities 02/02/2018
201805013 465.02-05 Activities Separate v. Not Separate 02/02/2018
201805012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/02/2018
201805012 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 02/02/2018
201805011 302.05-01 Waiver of Family Attribution by Individual 02/02/2018
201805011 9100.22-00 Other 02/02/2018
201805010 1362.00-00 Election by Small Business Corporation 02/02/2018
201805010 1362.04-00 Inadvertent Terminations 02/02/2018

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