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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201829024 4945.04-04 Grants to Individuals 07/20/2018
201829023 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/20/2018
201829022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/20/2018
201829005 2652.00-00 Other Definitions 07/20/2018
201829004 165.00-00 Deductions For Losses 07/20/2018
201829004 165.06-02 Securities In Affiliated Corporations 07/20/2018
201829004 165.06-00 Worthless Securities 07/20/2018
201829003 4942.05-01 Active Conduct of Exempt Purpose Activities 07/20/2018
201829003 4942.05-00 Operating Foundations 07/20/2018
201829003 4942.03-05 Qualifying Distribution 07/20/2018
201829003 4942.03-03 Minimum Investment Return 07/20/2018
201829002 9100.00-00 Extension of Time for Making Certain Elections 07/20/2018
201829001 9413.03-02 Interest Expense Allocation/Apportionment 07/20/2018
201829000 6110.00-00 Index for Public Inspection of Written Determination 07/20/2018
201828012 4971.08-00 Liquidity Shortfall 07/13/2018
201828011 4945.04-04 Grants to Individuals 07/13/2018
201828010 167.22-01 Normalization Rules 07/13/2018
201828009 856.00-00 Definition of Real Estate Investment Trust 07/13/2018
201828008 856.00-00 Definition of Real Estate Investment Trust 07/13/2018
201828007 4975.04-03 Qualifying Employer Real Property/Securities 07/13/2018
201828006 1502.13-00 Intercompany Transactions 07/13/2018
201828006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/13/2018
201828005 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828004 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828003 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828002 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828001 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828000 6110.00-00 Index for Public Inspection of Written Determination 07/13/2018
201827014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/06/2018
201827014 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 07/06/2018
201827013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/06/2018
201827013 501.03-04 Unincorporated Associations 07/06/2018
201827012 6334.00-00 Property Exempt From Levy 07/06/2018
201827011 246.05-02 Holding Periods 07/06/2018
201827010 1362.02-03 Passive Investment Income 07/06/2018
201827010 1362.04-00 Inadvertent Terminations 07/06/2018
201827009 263.14-00 Allocation Between Capital Expenditure and Expense 07/06/2018
201827009 9100.00-00 Extension of Time for Making Certain Elections 07/06/2018
201827008 332.00-00 Complete Liquidation of Subsidiaries 07/06/2018
201827008 355.03-00 Active Business 07/06/2018
201827008 355.01-00 Spin-Off 07/06/2018
201827008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/06/2018
201827007 1502.75-00 Filing Requirements 07/06/2018
201827007 9100.20-00 Section 1502; Election to File Consolidated Return 07/06/2018
201827006 332.01-00 Nonrecognition of Gain or Loss 07/06/2018
201827006 368.04-00 Assets for Control of Transferee (Type "D") 07/06/2018
201827006 361.02-00 Distributions 07/06/2018
201827006 355.01-00 Spin-Off 07/06/2018
201827005 9100.00-00 Extension of Time for Making Certain Elections 07/06/2018
201827004 7701.00-00 Definitions 07/06/2018
201827004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/06/2018
201827003 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/06/2018
201827003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/06/2018
201827002 7701.03-00 Association v. Trust 07/06/2018
201827001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/06/2018
201827001 9100.22-00 Other 07/06/2018
201827000 6110.00-00 Index for Public Inspection of Written Determination 07/06/2018
201826018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2018
201826017 4945.04-04 Grants to Individuals 06/29/2018
201826016 4945.04-04 Grants to Individuals 06/29/2018
201826015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826011 6015.00-00 Innocent spouse (including Sections 66, 6013) 06/29/2018
201826010 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 06/29/2018
201826009 414.08-00 Church Plan 06/29/2018
201826008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826008 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826006 2632.00-00 Special Rules for Allocation of GST Exemption 06/29/2018
201826006 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826006 2642.00-00 Inclusion Ratio 06/29/2018
201826005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826005 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018

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