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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202008005 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008005 146.07-00 Carryforward of Allocation 02/21/2020
202008005 146.00-00 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 9100.20-00 Section 1502; Election to File Consolidated Return 02/21/2020
202008002 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008002 1502.75-00 Filing Requirements 02/21/2020
202008002 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/21/2020
202008001 1362.04-00 Inadvertent Terminations 02/21/2020
202008001 1362.02-02 Ceases to be Small Business Corporation 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 501.03-20 Religious Organizations 02/14/2020
202007019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007017 6230.01-00 Coordination with Deficiency Proceedings 02/14/2020
202007017 6223.00-00 Notice to Partners of Proceedings 02/14/2020
202007016 164.00-00 Taxes 02/14/2020
202007015 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007015 469.14-00 Real Property Business 02/14/2020
202007015 469.03-03 Definition of Activity 02/14/2020
202007015 469.00-00 Passive Activity Losses and Credits Limited 02/14/2020
202007014 1362.04-00 Inadvertent Terminations 02/14/2020
202007014 1362.01-01 Shareholder Consent 02/14/2020
202007014 1362.01-00 Eligible v. Ineligible 02/14/2020
202007014 1362.00-00 Election by Small Business Corporation 02/14/2020
202007013 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007013 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007013 2642.00-00 Inclusion Ratio 02/14/2020
202007012 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007012 2642.00-00 Inclusion Ratio 02/14/2020
202007012 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007011 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007011 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007011 2642.00-00 Inclusion Ratio 02/14/2020
202007010 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/14/2020
202007010 2041.03-00 General Power v. Not a General Power 02/14/2020
202007010 2514.03-00 Definition of General Power of Appointment 02/14/2020
202007010 1014.00-00 Basis of Property Acquired From a Decedent 02/14/2020
202007010 671.02-00 Persons Treated as Grantors 02/14/2020
202007010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/14/2020
202007009 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007008 7701.00-00 Definitions 02/14/2020
202007007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007007 7701.00-00 Definitions 02/14/2020
202007006 7701.00-00 Definitions 02/14/2020
202007006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007005 1362.04-00 Inadvertent Terminations 02/14/2020
202007005 1362.00-00 Election by Small Business Corporation 02/14/2020
202007004 754.02-00 Timeliness of Election 02/14/2020
202007004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020
202007004 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020
202007003 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007003 754.02-00 Timeliness of Election 02/14/2020
202007002 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007002 663.00-00 Special Rules Applicable to Sections 661 and 662 02/14/2020
202007001 1361.03-02 Qualified Subchapter S Trusts 02/14/2020
202007001 1362.04-00 Inadvertent Terminations 02/14/2020
202007001 1362.02-02 Ceases to be Small Business Corporation 02/14/2020
202007000 6110.00-00 Index for Public Inspection of Written Determination 02/14/2020
202006016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020
202006015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020
202006014 4945.04-04 Grants to Individuals 02/07/2020
202006013 4945.04.04 Grants to Individuals 02/07/2020
202006012 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020
202006012 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006012 469.14-00 Real Property Business 02/07/2020
202006011 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006010 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020
202006010 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006010 469.14-00 Real Property Business 02/07/2020
202006010 469.03-03 Definition of Activity 02/07/2020
202006009 7701.00-00 Definitions 02/07/2020
202006009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2020
202006008 1362.01-03 Late Elections 02/07/2020
202006008 1362.00-00 Election by Small Business Corporation 02/07/2020
202006007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020
202006007 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020
202006007 754.02-00 Timeliness of Election 02/07/2020
202006006 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006006 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006006 671.02-00 Persons Treated as Grantors 02/07/2020
202006006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006006 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006006 2041.03-00 General Power v. Not a General Power 02/07/2020
202006005 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006005 671.02-00 Persons Treated as Grantors 02/07/2020
202006005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006005 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006005 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006005 2041.03-00 General Power v. Not a General Power 02/07/2020
202006004 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006004 671.02-00 Persons Treated as Grantors 02/07/2020
202006004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006004 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006004 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006004 2041.03-00 General Power v. Not a General Power 02/07/2020
202006003 671.02-00 Persons Treated as Grantors 02/07/2020
202006003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006003 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006003 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006003 2041.03-00 General Power v. Not a General Power 02/07/2020
202006003 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006002 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006002 671.02-00 Persons Treated as Grantors 02/07/2020
202006002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006002 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006002 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006002 2041.03-00 General Power v. Not a General Power 02/07/2020
202006001 856.01-00 Income Requirements 02/07/2020
202006001 856.00-00 Definition of Real Estate Investment Trust 02/07/2020
202006000 6110.00-00 Index for Public Inspection of Written Determination 02/07/2020
202005027 4942.03-07 Set-Asides 01/31/2020
202005026 4945.04-04 Grants to Individuals 01/31/2020
202005025 4942.03-07 Set-Asides 01/31/2020
202005024 4945.04-04 Grants to Individuals 01/31/2020
202005023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2020
202005022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/31/2020
202005022 501.05-01 Agriculture and Horticulture Organizations 01/31/2020
202005021 501.03-30 Organizational and Operational Tests 01/31/2020
202005021 501.36-03 Publishing Activities, Radio, Television, etc. 01/31/2020
202005020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2020
202005020 501.03-17 Political Action Organizations 01/31/2020
202005020 527.00-00 Political Organizations 01/31/2020
202005020 501.33-00 Private v. Public Interest Served 01/31/2020
202005019 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/31/2020
202005019 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/31/2020
202005018 856.01-00 Income Requirements 01/31/2020
202005017 856.01-00 Income Requirements 01/31/2020
202005016 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005016 2056.07-00 Qualified Terminable Interest Property 01/31/2020
202005015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2020
202005014 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005014 754.02-00 Timeliness of Election 01/31/2020
202005014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2020
202005013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/31/2020
202005013 9100.22-00 Other 01/31/2020
202005012 1362.04-00 Inadvertent Terminations 01/31/2020
202005011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/31/2020
202005011 7704.03-00 Qualifying Income 01/31/2020
202005010 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005009 7701.00-00 Definitions 01/31/2020
202005009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005009 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005008 7701.00-00 Definitions 01/31/2020
202005008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005008 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005007 7701.00-00 Definitions 01/31/2020
202005007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005007 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005006 7701.00-00 Definitions 01/31/2020
202005006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005006 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005005 7701.00-00 Definitions 01/31/2020
202005005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005005 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005004 1362.00-00 Election by Small Business Corporation 01/31/2020
202005004 1375.00-00 Tax Imposed On Certain Passive Investment Income 01/31/2020
202005004 1362.04-00 Inadvertent Terminations 01/31/2020
202005004 1362.02-03 Passive Investment Income 01/31/2020
202005004 1362.02-00 Termination of Election 01/31/2020
202005003 2642.00-00 Inclusion Ratio 01/31/2020
202005003 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005002 1362.01-00 Eligible v. Ineligible 01/31/2020
202005001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/31/2020
202005001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/31/2020
202005000 6110.00-00 Index for Public Inspection of Written Determination 01/31/2020
202004022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/24/2020
202004021 4945.04-04 Grants to Individuals 01/24/2020
202004020 4945.04-04 Grants to Individuals 01/24/2020
202004019 4945.04-04 Grants to Individuals 01/24/2020
202004018 4945.04-04 Grants to Individuals 01/24/2020
202004017 4945.04-04 Grants to Individuals 01/24/2020
202004016 4945.04-04 Grants to Individuals 01/24/2020
202004015 501.03-25 Social Welfare Groups (See Also 0501.04-00) 01/24/2020
202004015 501.03-30 Organizational and Operational Tests 01/24/2020
202004014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/24/2020
202004012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/24/2020
202004012 501.36-01 Section 501(c)(3) Organizations 01/24/2020
202004012 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/24/2020
202004011 501.03-30 Organizational and Operational Tests 01/24/2020
202004011 501.36-01 Section 501(c)(3) Organizations 01/24/2020
202004010 165.00-00 Deductions For Losses 01/24/2020
202004010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/24/2020
202004009 6045.00-00 Returns of Brokers 01/24/2020
202004008 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004007 7701.00-00 Definitions 01/24/2020
202004007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/24/2020
202004007 9100.00-00 Extension of Time for Making Certain Elections 01/24/2020
202004006 7701.00-00 Definitions 01/24/2020

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