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
201949020 4945.04-04 Grants to Individuals 12/06/2019
201949019 132.10-00 Transit Passes / Van Pools 12/06/2019
201949018 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/06/2019
201949017 9100.22-00 Other 12/06/2019
201949017 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949017 382.12-13 Election Out 12/06/2019
201949017 382.12-00 Operating Rules 12/06/2019
201949016 1361.03-03 Electing Small Business Trusts 12/06/2019
201949016 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949015 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949015 1361.03-03 Electing Small Business Trusts 12/06/2019
201949014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949014 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949014 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949014 361.02-00 Distributions 12/06/2019
201949014 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949014 355.01-00 Spin-Off 12/06/2019
201949013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949013 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949013 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949013 355.01-01 Split-Off 12/06/2019
201949012 355.03-00 Active Business 12/06/2019
201949011 7701.00-00 Definitions 12/06/2019
201949011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/06/2019
201949011 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949010 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949010 754.02-00 Timeliness of Election 12/06/2019
201949009 1361.00-00 Definitions 12/06/2019
201949009 1362.04-00 Inadvertent Terminations 12/06/2019
201949009 1362.02-00 Termination of Election 12/06/2019
201949009 1362.00-00 Election by Small Business Corporation 12/06/2019
201949009 1361.01-04 More than One Class of Stock 12/06/2019
201949009 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/06/2019
201949008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/06/2019
201949008 9100.20-00 Section 1502; Election to File Consolidated Return 12/06/2019
201949008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949008 1502.75-00 Filing Requirements 12/06/2019
201949007 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949006 167.22-01 Normalization Rules 12/06/2019
201949005 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949004 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949003 1361.01-04 More than One Class of Stock 12/06/2019
201949003 1362.04-00 Inadvertent Terminations 12/06/2019
201949003 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949002 48.00-00 Energy Credit; Reforestation Credit 12/06/2019
201949002 50.00-00 Special Rules for Computing Investment Credit 12/06/2019
201949001 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/06/2019
201949000 6110.00-00 Index for Public Inspection of Written Determination 12/06/2019
201948011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948009 501.07-05 Business with Nonmembers 11/29/2019
201948009 501.07-00 Social Clubs 11/29/2019
201948008 1361.03-03 Electing Small Business Trusts 11/29/2019
201948008 1362.04-00 Inadvertent Terminations 11/29/2019
201948008 1362.01-00 Eligible v. Ineligible 11/29/2019
201948007 168.36-00 Additional First Year Depreciation 11/29/2019
201948006 856.00-00 Definition of Real Estate Investment Trust 11/29/2019
201948005 468A.04-02 Revised Schedules 11/29/2019
201948004 9100.00-00 Extension of Time for Making Certain Elections 11/29/2019
201948003 412.06-00 Minimum Funding Waiver 11/29/2019
201948002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/29/2019
201948001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/29/2019
201948001 355.03-00 Active Business 11/29/2019
201948001 355.01-00 Spin-Off 11/29/2019
201948000 6110.00-00 Index for Public Inspection of Written Determination 11/29/2019
201947020 501.33-00 Private v. Public Interest Served 11/22/2019
201947020 501.03-30 Organizational and Operational Tests 11/22/2019
201947020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/22/2019
201947019 4945.04-04 Grants to Individuals 11/22/2019
201947018 4945.04-04 Grants to Individuals 11/22/2019
201947017 4945.04-04 Grants to Individuals 11/22/2019
201947016 4945.04-04 Grants to Individuals 11/22/2019
201947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2019
201947015 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/22/2019
201947014 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947014 754.02-00 Timeliness of Election 11/22/2019
201947013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/22/2019
201947013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/22/2019
201947012 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947011 1362.04-00 Inadvertent Terminations 11/22/2019
201947011 1362.02-02 Ceases to be Small Business Corporation 11/22/2019
201947011 1362.02-00 Termination of Election 11/22/2019
201947011 1362.00-00 Election by Small Business Corporation 11/22/2019
201947011 1361.03-03 Electing Small Business Trusts 11/22/2019
201947011 1361.03-00 Certain Trusts Permitted as Shareholders 11/22/2019
201947011 1361.00-00 Definitions 11/22/2019
201947010 83.03-01 Substantial Risk of Forfeiture 11/22/2019
201947010 501.09-01 Permissible Benefits 11/22/2019
201947010 3401.04-01 Employer v. Not an Employer 11/22/2019
201947010 3401.01-00 Wages Subject to Withholding 11/22/2019
201947010 3306.02-00 Wages 11/22/2019
201947010 3121.01-00 Wages 11/22/2019
201947009 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947008 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947008 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/22/2019
201947007 2055.07-00 Transfers Not Exclusively for Charitable Purposes 11/22/2019
201947006 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947006 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947006 2501.01-00 Gift v. Not a Gift 11/22/2019
201947006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947006 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947006 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947006 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947005 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947005 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947005 2501.01-00 Gift v. Not a Gift 11/22/2019
201947005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947005 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947005 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947005 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947005 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947004 2501.01-00 Gift v. Not a Gift 11/22/2019
201947004 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947004 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947004 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947004 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947004 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947004 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947004 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947003 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947003 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947003 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947003 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947003 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947003 2501.01-00 Gift v. Not a Gift 11/22/2019
201947003 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947002 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947002 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947002 2501.01-00 Gift v. Not a Gift 11/22/2019
201947002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947002 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947002 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947002 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947002 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947001 2601.04-03 Amendments to Wills or Revocable Trusts 11/22/2019
201947001 2601.00-00 Tax On Generation Skipping Transfers 11/22/2019
201947001 2501.01-00 Gift v. Not a Gift 11/22/2019
201947001 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/22/2019
201947001 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 11/22/2019
201947001 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 11/22/2019
201947001 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/22/2019
201947001 2033.00-00 Property in Which Decedent Had an Interest 11/22/2019
201947000 6110.00-00 Index for Public Inspection of Written Determination 11/22/2019
201946015 4945.04-04 Grants to Individuals 11/15/2019
201946014 1361.05-00 Qualified Subchapter S Subsidiary 11/15/2019
201946014 9100.00-00 Extension of Time for Making Certain Elections 11/15/2019
201946013 1362.04-00 Inadvertent Terminations 11/15/2019
201946012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/15/2019
201946011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946010 9100.00-00 Extension of Time for Making Certain Elections 11/15/2019
201946009 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/15/2019
201946009 2702.00-00 Special Valuation Rules for Transfers in Trust 11/15/2019
201946009 2519.00-00 Disposition of Certain Life Estates 11/15/2019
201946009 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/15/2019
201946009 2056.07-00 Qualified Terminable Interest Property 11/15/2019
201946009 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/15/2019
201946008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946007 45.00-00 Electricity Produced from Certain Renewable Sources 11/15/2019
201946006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946000 6110.00-00 Index for Public Inspection of Written Determination 11/15/2019
201945030 4945.04-04 Grants to Individuals 11/08/2019
201945029 501.03-08 Educational Organizations 11/08/2019
201945029 501.03-33 Lessening the Burdens of Government 11/08/2019
201945028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/08/2019
201945028 501.06-01 Performance of Particular Services for Members 11/08/2019
201945027 6063.00-00 Signing of Partnership Returns 11/08/2019
201945027 6062.00-00 Signing of Corporation Returns 11/08/2019
201945026 482.00-00 Allocation of Income and Deductions Among Taxpayers 11/08/2019
201945025 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945024 404.11-00 Year of Deduction 11/08/2019
201945024 404.11-01 Time of Contribution 11/08/2019
201945023 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/08/2019
201945023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/08/2019
201945023 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945022 355.01-00 Spin-Off 11/08/2019
201945022 355.05-01 Distribution of Control 11/08/2019
201945021 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945020 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945019 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945018 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945017 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945016 1361.05-00 Qualified Subchapter S Subsidiary 11/08/2019
201945016 368.04-00 Assets for Control of Transferee (Type "D") 11/08/2019
201945016 355.01-01 Split-Off 11/08/2019
201945015 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019
201945014 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 11/08/2019
201945014 9100.00-00 Extension of Time for Making Certain Elections 11/08/2019

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