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
201818010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2018
201818010 351.01-00 Control v. No Control by Transferor 05/04/2018
201818010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/04/2018
201818009 115.00-00 Income of States, Municipalities, etc. 05/04/2018
201818009 115.03-00 Essential Governmental Function 05/04/2018
201818008 115.00-00 Income of States, Municipalities, etc. 05/04/2018
201818008 115.03-00 Essential Governmental Function 05/04/2018
201818007 754.02-00 Timeliness of Election 05/04/2018
201818007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/04/2018
201818006 9100.04-00 Section 168; MACRS 05/04/2018
201818005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/04/2018
201818005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/04/2018
201818005 2601.04-00 Transitional Rules 05/04/2018
201818005 2601.00-00 Tax On Generation Skipping Transfers 05/04/2018
201818005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/04/2018
201818004 9100.04-00 Section 168; MACRS 05/04/2018
201818003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/04/2018
201818003 754.02-00 Timeliness of Election 05/04/2018
201818002 9100.04-00 Section 168; MACRS 05/04/2018
201818001 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 05/04/2018
201818001 7704.04-00 Inadvertent Termination 05/04/2018
201818000 6110.00-00 Index for Public Inspection of Written Determination 05/04/2018
201817020 4945.04-04 Grants to Individuals 04/27/2018
201817019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/27/2018
201817018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/27/2018
201817018 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/27/2018
201817017 9100.22-00 Other 04/27/2018
201817017 1502.21-00 Consolidated Net Operating Loss Deduction 04/27/2018
201817016 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817016 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817015 1362.04-00 Inadvertent Terminations 04/27/2018
201817015 1362.02-00 Termination of Election 04/27/2018
201817015 1362.01-00 Eligible v. Ineligible 04/27/2018
201817015 1362.00-00 Election by Small Business Corporation 04/27/2018
201817014 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817014 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817013 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817013 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817012 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817012 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817011 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018

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