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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801 - 1,000 of 65,107 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201922003 1362.02-00 Termination of Election 05/31/2019
201922002 1362.01-00 Eligible v. Ineligible 05/31/2019
201922002 1362.02-00 Termination of Election 05/31/2019
201922002 1362.00-00 Election by Small Business Corporation 05/31/2019
201922001 1362.00-00 Election by Small Business Corporation 05/31/2019
201922001 1362.01-00 Eligible v. Ineligible 05/31/2019
201922001 1362.02-00 Termination of Election 05/31/2019
201922000 6110.00-00 Index for Public Inspection of Written Determination 05/31/2019
201921020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/24/2019
201921019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921019 501.03-30 Organizational and Operational Tests 05/24/2019
201921018 4945.04-04 Grants to Individuals 05/24/2019
201921017 4945.04-04 Grants to Individuals 05/24/2019
201921016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921013 6511.09-00 Timeliness of Claim 05/24/2019
201921013 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 05/24/2019
201921013 6532.02-01 Date of Rejection of Refund Claim 05/24/2019
201921012 2511.18-00 Renunciation of Testate or Intestate Share 05/24/2019
201921011 1502.75-00 Filing Requirements 05/24/2019
201921011 9100.20-00 Section 1502; Election to File Consolidated Return 05/24/2019
201921010 355.01-02 Split-Up 05/24/2019
201921010 368.04-00 Assets for Control of Transferee (Type "D") 05/24/2019
201921010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2019
201921009 9100.04-00 Section 168; MACRS 05/24/2019
201921008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/24/2019
201921008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/24/2019
201921007 1362.04-00 Inadvertent Terminations 05/24/2019
201921006 1362.00-00 Election by Small Business Corporation 05/24/2019
201921005 167.22-01 Normalization Rules 05/24/2019
201921004 2511.18-00 Renunciation of Testate or Intestate Share 05/24/2019
201921003 1502.32-00 Investment Adjustment 05/24/2019
201921003 9100.22-00 Other 05/24/2019
201921002 337.07-00 Liquidation v. Reorganization 05/24/2019
201921002 337.10-00 Section 332 Liquidations 05/24/2019
201921002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2019
201921002 368.04-00 Assets for Control of Transferee (Type "D") 05/24/2019
201921002 332.00-00 Complete Liquidation of Subsidiaries 05/24/2019
201921001 2632.00-00 Special Rules for Allocation of GST Exemption 05/24/2019
201921001 9100.00-00 Extension of Time for Making Certain Elections 05/24/2019
201921000 6110.00-00 Index for Public Inspection of Written Determination 05/24/2019
201920015 4945.04-04 Grants to Individuals 05/17/2019
201920014 4945.04-04 Grants to Individuals 05/17/2019
201920013 4945.04-04 Grants to Individuals 05/17/2019
201920012 4945.04-04 Grants to Individuals 05/17/2019
201920011 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920011 856.07-00 Treatment of Wholly Owned Subsidiaries 05/17/2019
201920010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920010 754.02-00 Timeliness of Election 05/17/2019
201920010 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920009 355.01-00 Spin-Off 05/17/2019
201920009 368.00-00 Definitions Relating to Corporate Reorganizations 05/17/2019
201920009 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/17/2019
201920008 355.01-01 Split-Off 05/17/2019
201920008 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2019
201920006 9100.04-00 Section 168; MACRS 05/17/2019
201920005 9100.10-01 Accounting Methods 05/17/2019
201920004 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920004 856.07-00 Treatment of Wholly Owned Subsidiaries 05/17/2019
201920003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920003 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2019
201920003 2041.12-00 Effect of State Laws 05/17/2019
201920002 2041.12-00 Effect of State Laws 05/17/2019
201920002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920002 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2019
201920001 2041.12-00 Effect of State Laws 05/17/2019
201920001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920001 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2019
201920000 6110.00-00 Index for Public Inspection of Written Determination 05/17/2019
201919018 4945.04-04 Grants to Individuals 05/10/2019
201919017 4942.03-07 Set-Asides 05/10/2019
201919016 4945.04-04 Grants to Individuals 05/10/2019
201919015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2019
201919015 501.33-00 Private v. Public Interest Served 05/10/2019
201919014 6334.01-00 Types of Property 05/10/2019
201919013 6231.07-00 Tax Matters Partner 05/10/2019
201919012 172.01-00 Carryback and Carryover 05/10/2019
201919011 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/10/2019
201919011 6103.01-00 General Rule 05/10/2019
201919010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919010 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2019
201919007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919006 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919005 1361.01-04 More than One Class of Stock 05/10/2019
201919005 1362.02-00 Termination of Election 05/10/2019
201919005 1362.04-00 Inadvertent Terminations 05/10/2019
201919004 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/10/2019
201919004 7701.00-00 Definitions 05/10/2019
201919003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919002 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919001 1361.03-03 Electing Small Business Trusts 05/10/2019
201919001 1362.02-02 Ceases to be Small Business Corporation 05/10/2019
201919000 6110.00-00 Index for Public Inspection of Written Determination 05/10/2019
201918020 501.03-00 religious, Charitable, etc., Institutions and Community Chest 05/03/2019
201918020 501.32-00 Income Inures v. does Not Inure to Private Individual 05/03/2019
201918020 501.33-00 Private v. Public Interest Served 05/03/2019
201918020 501.35-00 "Exclusively" Test 05/03/2019
201918019 501.35-00 "Exclusively" Test 05/03/2019
201918019 501.36-00 Business Activities 05/03/2019
201918019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019
201918018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019
201918018 501.03-19 Public Recreation Facilities and Athletic Organizations 05/03/2019
201918018 501.35-00 "Exclusively" Test 05/03/2019
201918017 501.33-00 Private v. Public Interest Served 05/03/2019
201918017 501.03-00 Religious, Charitable, etc., Institutions and Community Ches 05/03/2019
201918016 61.00-00 Gross Income v. Not Gross Income 05/03/2019
201918015 368.01-00 Statutory Merger or Consolidation (Type "A") 05/03/2019
201918015 368.08-06 Business Enterprise Continuity 05/03/2019
201918014 992.02-00 Election 05/03/2019
201918014 9100.22-00 Other 05/03/2019
201918013 1361.00-00 Definitions 05/03/2019
201918013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019
201918013 1361.01-04 More than One Class of Stock 05/03/2019
201918012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2019
201918012 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918012 1362.01-00 Eligible v. Ineligible 05/03/2019
201918012 1362.01-03 Late Elections 05/03/2019
201918012 1362.00-00 Election by Small Business Corporation 05/03/2019
201918011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2019
201918011 754.02-00 Timeliness of Election 05/03/2019
201918011 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2019
201918010 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2019
201918010 7701.00-00 Definitions 05/03/2019
201918009 302.01-00 Not Essentially Equivalent to a Dividend 05/03/2019
201918008 142.02-01 Governmentally Owned 05/03/2019
201918007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/03/2019
201918006 528.00-00 Certain Homeowners Associations 05/03/2019
201918006 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918005 7701.00-00 Definitions 05/03/2019
201918005 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918004 1362.00-00 Election by Small Business Corporation 05/03/2019
201918004 1362.04-00 Inadvertent Terminations 05/03/2019
201918003 1362.02-02 Ceases to be Small Business Corporation 05/03/2019
201918003 1362.04-00 Inadvertent Terminations 05/03/2019
201918003 1362.00-00 Election by Small Business Corporation 05/03/2019
201918002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019
201918002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/03/2019
201918002 1361.03-00 Certain Trusts Permitted as Shareholders 05/03/2019
201918002 1361.03-03 Electing Small Business Trusts 05/03/2019
201918002 1362.00-00 Election by Small Business Corporation 05/03/2019
201918002 1362.01-00 Eligible v. Ineligible 05/03/2019
201918002 1362.04-00 Inadvertent Terminations 05/03/2019
201918001 1362.02-02 Ceases to be Small Business Corporation 05/03/2019
201918001 1362.04-00 Inadvertent Terminations 05/03/2019
201918001 1361.03-03 Electing Small Business Trusts 05/03/2019
201918000 6110.00-00 Index for Public Inspection of Written Determination 05/03/2019
201917009 4945.04-04 Grants to Individuals 04/26/2019
201917008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/26/2019
201917008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2019
201917008 501.03-05 Corporations 04/26/2019
201917007 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 04/26/2019
201917006 856.00-00 Definition of Real Estate Investment Trust 04/26/2019
201917006 856.03-00 Other Requirements 04/26/2019
201917006 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917005 9100.22-00 Other 04/26/2019
201917005 992.02-00 Election 04/26/2019
201917004 9100.10-00 Section 446 04/26/2019
201917004 9100.10-01 Accounting Methods 04/26/2019
201917004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/26/2019
201917003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2019
201917002 6050P.01-00 Applicable Financial Entity 04/26/2019
201917001 7701.00-00 Definitions 04/26/2019
201917001 7701.03-00 Association v. Trust 04/26/2019
201917001 7701.03-06 Liquidating Trusts 04/26/2019
201917000 6110.00-00 Index for Public Inspection of Written Determination 04/26/2019
201916010 6323.01-00 Filing Notice of Lien 04/19/2019
201916009 6325.03-00 Certificate of Discharge 04/19/2019
201916008 6103.08-01 Disclosure within the Department of Treasury 04/19/2019
201916007 6103.08-02 Disclosure to the Department of Justice 04/19/2019
201916006 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/19/2019
201916006 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/19/2019
201916005 465.00-00 Deductions Limited to Amount at Risk 04/19/2019
201916005 1402.01-00 Net Earnings From Self-Employment 04/19/2019
201916004 3511.00-00 Certified Professional Employer Organizations 04/19/2019
201916004 7705.00-00 Definitions 04/19/2019
201916004 7705.01-02 Worksite Employee 04/19/2019
201916003 6103.02-00 Definitions 04/19/2019
201916002 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916001 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2019
201912001 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/22/2019
201912001 162.35-00 Health Insurance Costs of Self Employed Individuals 03/22/2019
201912000 6110.00-00 Index for Public Inspection of Written Determination 03/22/2019
201911018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.33-00 Private v. Public Interest Served 03/15/2019

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