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
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 1402.01-00 Net Earnings From Self-Employment 04/19/2019
201916005 465.00-00 Deductions Limited to Amount at Risk 04/19/2019
201916004 3511.00-00 Certified Professional Employer Organizations 04/19/2019
201916004 7705.01-02 Worksite Employee 04/19/2019
201916004 7705.00-00 Definitions 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
201911016 501.03-30 Organizational and Operational Tests 03/15/2019
201911016 501.33-00 Private v. Public Interest Served 03/15/2019
201911015 4945.04-04 Grants to Individuals 03/15/2019
201911014 4945.04-04 Grants to Individuals 03/15/2019
201911013 4945.04-04 Grants to Individuals 03/15/2019
201911012 4945.04-04 Grants to Individuals 03/15/2019
201911011 4945.04-04 Grants to Individuals 03/15/2019
201911010 501.36-00 Business Activities 03/15/2019
201911010 501.36-01 Section 501(c)(3) Organizations 03/15/2019
201911009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911008 501.03-02 Foundations 03/15/2019
201911008 501.32-01 Distribution of Assets to Private Individuals 03/15/2019
201911008 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2019
201911007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911005 1362.04-00 Inadvertent Terminations 03/15/2019
201911004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911002 423.00-00 Employee Stock Purchase Plans 03/15/2019
201911001 1295.02-02 Retroactive Elections 03/15/2019
201911000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2019
201910022 501.33-00 Private v. Public Interest Served 03/08/2019
201910022 501.35-00 "Exclusively" Test 03/08/2019
201910021 956.05-00 Pledges and Guarantees 03/08/2019
201910021 956.00-00 Investment of Earnings in U.S. Property 03/08/2019
201910021 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 03/08/2019
201910020 142.04-00 Qualified Residential Rental Project 03/08/2019
201910020 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910019 7701.02-00 Partnerships v. Associations 03/08/2019
201910018 9100.22-00 Other 03/08/2019
201910018 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910017 337.03-00 Sale or Exchange 03/08/2019
201910017 9100.22-00 Other 03/08/2019
201910016 9100.22-00 Other 03/08/2019
201910016 337.03-00 Sale or Exchange 03/08/2019
201910015 9100.22-00 Other 03/08/2019
201910015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910014 1362.04-00 Inadvertent Terminations 03/08/2019
201910014 1361.03-03 Electing Small Business Trusts 03/08/2019
201910013 9100.22-00 Other 03/08/2019
201910013 337.03-00 Sale or Exchange 03/08/2019
201910012 9100.22-00 Other 03/08/2019
201910012 337.03-00 Sale or Exchange 03/08/2019
201910011 9100.22-00 Other 03/08/2019
201910011 337.03-00 Sale or Exchange 03/08/2019
201910010 337.03-00 Sale or Exchange 03/08/2019
201910010 9100.22-00 Other 03/08/2019
201910009 7701.00-00 Definitions 03/08/2019
201910009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910009 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910008 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910008 7701.00-00 Definitions 03/08/2019
201910007 468A.04-02 Revised Schedules 03/08/2019
201910006 468A.04-02 Revised Schedules 03/08/2019
201910005 1362.04-00 Inadvertent Terminations 03/08/2019
201910004 355.01-00 Spin-Off 03/08/2019
201910004 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2019
201910004 361.01-00 Exchanges Not Solely in Kind 03/08/2019
201910003 9100.22-00 Other 03/08/2019
201910002 856.01-00 Income Requirements 03/08/2019
201910001 165.00-00 Deductions For Losses 03/08/2019
201910000 6110.00-00 Index for Public Inspection of Written Determination 03/08/2019
201909015 509.02-01 Publicly Supported Organizations 03/01/2019
201909014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909010 9999.94-02 Tax Protest Cases 03/01/2019
201909009 6201.01-00 Administrative Procedures 03/01/2019
201909009 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 03/01/2019
201909008 9100.22-00 Other 03/01/2019
201909008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/01/2019
201909007 468A.05-08 Disqualification of Fund 03/01/2019
201909006 911.11-03 Reelection 03/01/2019
201909005 1361.03-02 Qualified Subchapter S Trusts 03/01/2019
201909005 1362.04-00 Inadvertent Terminations 03/01/2019
201909005 1361.03-03 Electing Small Business Trusts 03/01/2019
201909004 754.02-00 Timeliness of Election 03/01/2019
201909004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2019
201909003 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 03/01/2019
201909003 408.03-00 Rollover Contributions 03/01/2019
201909003 401.06-01 In General 03/01/2019
201909002 453.08-00 Revocation of Elections 03/01/2019
201909002 453.00-00 Installment Method (Available v. Not Available) 03/01/2019
201909001 992.02-00 Election 03/01/2019
201909000 6110.00-00 Index for Public Inspection of Written Determination 03/01/2019
201908026 430-00-00 Minimum funding standards for single-employer defined benefit pension plans 02/22/2019
201908025 4945.04-04 Grants to Individuals 02/22/2019
201908024 501.38-01 "Action" Organizations 02/22/2019
201908024 501.03-05 Corporations 02/22/2019
201908024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2019
201908023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908020 7514.00-00 Authority to Prescribe or Modify Seals 02/22/2019
201908019 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2019
201908019 1362.04-00 Inadvertent Terminations 02/22/2019
201908019 1362.00-00 Election by Small Business Corporation 02/22/2019
201908018 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908018 2032A.00-00 Valuation of Farm Real Property 02/22/2019
201908017 1362.04-00 Inadvertent Terminations 02/22/2019
201908017 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908017 1361.01-04 More than One Class of Stock 02/22/2019
201908016 864.02-00 Effectively Connected Income 02/22/2019
201908016 882.07-02 Liability/Asset Ratio 02/22/2019
201908016 882.04-00 Allocation of Deductions 02/22/2019
201908016 864.02-06 Deferred Payments 02/22/2019
201908015 1362.04-00 Inadvertent Terminations 02/22/2019
201908015 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908015 1361.01-04 More than One Class of Stock 02/22/2019
201908014 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/22/2019
201908013 263.14-00 Allocation Between Capital Expenditure and Expense 02/22/2019
201908013 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908012 1362.04-00 Inadvertent Terminations 02/22/2019
201908012 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908012 1361.03-03 Electing Small Business Trusts 02/22/2019
201908011 7701.00-00 Definitions 02/22/2019
201908011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908010 7701.00-00 Definitions 02/22/2019
201908010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908009 1362.00-00 Election by Small Business Corporation 02/22/2019
201908009 1362.01-02 Election After Termination 02/22/2019
201908009 1362.01-00 Eligible v. Ineligible 02/22/2019
201908008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908008 642.00-00 Special Rules for Credits and Deductions 02/22/2019
201908008 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/22/2019
201908008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908008 2522.01-00 Charitable Gifts 02/22/2019
201908008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/22/2019
201908003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908002 7701.00-00 Definitions 02/22/2019
201908001 7701.00-00 Definitions 02/22/2019
201908000 6110.00-00 Index for Public Inspection of Written Determination 02/22/2019
201907016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/15/2019
201907014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/15/2019
201907012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/15/2019
201907008 501.03-30 Organizational and Operational Tests 02/15/2019
201907008 501.33-00 Private v. Public Interest Served 02/15/2019
201907008 501.32-01 Distribution of Assets to Private Individuals 02/15/2019
201907008 501.32-00 Income Inures v. does Not Inure to Private Individual 02/15/2019
201907007 501.06-01 Performance of Particular Services for Members 02/15/2019
201907007 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/15/2019
201907006 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 02/15/2019
201907005 468A.05-07 Self Dealing 02/15/2019
201907005 468A.05-08 Disqualification of Fund 02/15/2019
201907004 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/15/2019
201907004 4946.01-00 Disqualified Person 02/15/2019
201907004 4946.00-00 Definitions and Special Rules 02/15/2019
201907004 4941.04-00 Definition of Self-Dealing 02/15/2019
201907004 4941.00-00 Excise Taxes on Acts of Self-Dealing 02/15/2019
201907003 47.00-00 Rehabilitation Credit 02/15/2019
201907003 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
201907002 9100.00-00 Extension of Time for Making Certain Elections 02/15/2019
201907002 2654.00-00 Special Rules 02/15/2019

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