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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201732010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732006 7704.03-00 Qualifying Income 08/11/2017
201732005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/11/2017
201732001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/11/2017
201732000 6110.00-00 Index for Public Inspection of Written Determination 08/11/2017
201731019 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 08/04/2017
201731018 4945.04-04 Grants to Individuals 08/04/2017
201731017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/04/2017
201731016 501.03-30 Organizational and Operational Tests 08/04/2017
201731016 501.03-04 Unincorporated Associations 08/04/2017
201731016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/04/2017
201731015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/04/2017
201731015 501.06-01 Performance of Particular Services for Members 08/04/2017
201731014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/04/2017
201731011 7701.00-00 Definitions 08/04/2017
201731011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/04/2017
201731010 2632.00-00 Special Rules for Allocation of GST Exemption 08/04/2017
201731010 2642.00-00 Inclusion Ratio 08/04/2017
201731009 457.05-02 State 08/04/2017
201731009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 08/04/2017
201731008 368.04-00 Assets for Control of Transferee (Type "D") 08/04/2017
201731008 368.03-01 Substantially All the Property 08/04/2017
201731008 368.03-00 Stock for Property (Type "C") 08/04/2017
201731008 354.05-00 Substantially All of the Assets 08/04/2017
201731008 351.00-00 Transfer to Corporation Controlled by Transferor 08/04/2017
201731008 337.01-01 Date Plan Adopted 08/04/2017
201731008 332.00-00 Complete Liquidation of Subsidiaries 08/04/2017
201731007 1362.01-03 Late Elections 08/04/2017
201731006 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 08/04/2017
201731006 9100.00-00 Extension of Time for Making Certain Elections 08/04/2017
201731006 2654.00-00 Special Rules 08/04/2017
201731006 2652.01-02 Special Election for QTIP 08/04/2017
201731006 2652.01-00 Transferor Defined 08/04/2017
201731006 2652.00-00 Other Definitions 08/04/2017

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