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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201149054 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149053 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149052 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149051 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149050 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149049 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/09/5490
201149048 408.03-00 Rollover Contributions 12/09/5490
201149047 408.03-00 Rollover Contributions 12/09/5490
201149046 408.03-00 Rollover Contributions 12/09/5490
201149045 501.01-00 Instrumentalities of U.S. 12/09/5490
201149045 501.33-00 Private v. Public Interest Served 12/09/5490
201149045 501.35-00 "Exclusively" Test 12/09/5490
201149045 501.32-00 Income Inures v. does Not Inure to Private Individual 12/09/5490
201149044 501.03-05 Corporations 12/09/5490
201149044 501.33-00 Private v. Public Interest Served 12/09/5490
201149044 509.02-02 Supporting Organizations 12/09/5490
201149044 501.32-00 Income Inures v. does Not Inure to Private Individual 12/09/5490
201149043 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/09/5490
201149042 509.00-00 Private Foundation Defined 12/09/5490
201149042 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149042 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149041 509.00-00 Private Foundation Defined 12/09/5490
201149041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149041 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149040 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149040 509.00-00 Private Foundation Defined 12/09/5490
201149040 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149039 509.00-00 Private Foundation Defined 12/09/5490
201149039 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149038 509.00-00 Private Foundation Defined 12/09/5490
201149038 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149038 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149037 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149037 509.00-00 Private Foundation Defined 12/09/5490
201149037 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149036 509.00-00 Private Foundation Defined 12/09/5490
201149036 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 12/09/5490
201149035 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/5490
201149034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/5490
201149033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/09/5490
201149032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/09/5490
201149032 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/5490
201149031 501.33-00 Private v. Public Interest Served 12/09/5490
201149031 501.36-01 Section 501(c)(3) Organizations 12/09/5490
201149031 504.50-00 Denial of Exemption 12/09/5490
201149031 501.03-30 Organizational and Operational Tests 12/09/5490
201218041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218041 501.03-05 Corporations 05/04/5479
201218041 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/04/5479
201218040 408.03-00 Rollover Contributions 05/04/5479
201218039 412.06-00 Minimum Funding Waiver 05/04/5479
201218038 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/04/5479
201218037 9100.00-00 Extension of Time for Making Certain Elections 05/04/5479
201218036 412.06-00 Minimum Funding Waiver 05/04/5479
201218035 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218034 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218033 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218032 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218031 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218030 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218029 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218028 431.00-00 Minimum Funding Standards for Multiemployer Plans 05/04/5479
201218027 408.03-00 Rollover Contributions 05/04/5479
201218026 408.03-00 Rollover Contributions 05/04/5479
201218025 408.03-00 Rollover Contributions 05/04/5479
201218024 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 05/04/5479
201218023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218021 501.32-01 Distribution of Assets to Private Individuals 05/04/5479
201218021 501.33-00 Private v. Public Interest Served 05/04/5479
201218021 501.32-00 Income Inures v. does Not Inure to Private Individual 05/04/5479
201218020 501.19-00 Organization of Past or Present Armed Forces Members 05/04/5479
201218019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/04/5479
201218017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218016 501.03-32 Cooperative Hospital Service Organizations 05/04/5479
201218016 501.27-00 Cooperative Hospital Service Organizations 05/04/5479
201218015 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/04/5479
201218014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 05/04/5479
201921020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/24/2019
201921019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921019 501.03-30 Organizational and Operational Tests 05/24/2019
201921018 4945.04-04 Grants to Individuals 05/24/2019
201921017 4945.04-04 Grants to Individuals 05/24/2019
201921016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/24/2019
201921013 6511.09-00 Timeliness of Claim 05/24/2019
201921013 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 05/24/2019
201921013 6532.02-01 Date of Rejection of Refund Claim 05/24/2019
201921012 2511.18-00 Renunciation of Testate or Intestate Share 05/24/2019
201921011 1502.75-00 Filing Requirements 05/24/2019
201921011 9100.20-00 Section 1502; Election to File Consolidated Return 05/24/2019
201921010 355.01-02 Split-Up 05/24/2019
201921010 368.04-00 Assets for Control of Transferee (Type "D") 05/24/2019
201921010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2019
201921009 9100.04-00 Section 168; MACRS 05/24/2019
201921008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/24/2019
201921008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/24/2019
201921007 1362.04-00 Inadvertent Terminations 05/24/2019
201921006 1362.00-00 Election by Small Business Corporation 05/24/2019
201921005 167.22-01 Normalization Rules 05/24/2019
201921004 2511.18-00 Renunciation of Testate or Intestate Share 05/24/2019
201921003 1502.32-00 Investment Adjustment 05/24/2019
201921003 9100.22-00 Other 05/24/2019
201921002 337.07-00 Liquidation v. Reorganization 05/24/2019
201921002 337.10-00 Section 332 Liquidations 05/24/2019
201921002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/24/2019
201921002 332.00-00 Complete Liquidation of Subsidiaries 05/24/2019
201921002 368.04-00 Assets for Control of Transferee (Type "D") 05/24/2019
201921001 2632.00-00 Special Rules for Allocation of GST Exemption 05/24/2019
201921001 9100.00-00 Extension of Time for Making Certain Elections 05/24/2019
201921000 6110.00-00 Index for Public Inspection of Written Determination 05/24/2019
201920015 4945.04-04 Grants to Individuals 05/17/2019
201920014 4945.04-04 Grants to Individuals 05/17/2019
201920013 4945.04-04 Grants to Individuals 05/17/2019
201920012 4945.04-04 Grants to Individuals 05/17/2019
201920011 856.07-00 Treatment of Wholly Owned Subsidiaries 05/17/2019
201920011 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920010 754.02-00 Timeliness of Election 05/17/2019
201920010 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/17/2019
201920009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/17/2019
201920009 355.01-00 Spin-Off 05/17/2019
201920009 368.00-00 Definitions Relating to Corporate Reorganizations 05/17/2019
201920009 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920008 368.04-00 Assets for Control of Transferee (Type "D") 05/17/2019
201920008 355.01-01 Split-Off 05/17/2019
201920007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2019
201920006 9100.04-00 Section 168; MACRS 05/17/2019
201920005 9100.10-01 Accounting Methods 05/17/2019
201920004 856.07-00 Treatment of Wholly Owned Subsidiaries 05/17/2019
201920004 9100.00-00 Extension of Time for Making Certain Elections 05/17/2019
201920003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920003 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2019
201920003 2041.12-00 Effect of State Laws 05/17/2019
201920002 2041.12-00 Effect of State Laws 05/17/2019
201920002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920002 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2019
201920001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920001 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2019
201920001 2041.12-00 Effect of State Laws 05/17/2019
201920000 6110.00-00 Index for Public Inspection of Written Determination 05/17/2019
201919018 4945.04-04 Grants to Individuals 05/10/2019
201919017 4942.03-07 Set-Asides 05/10/2019
201919016 4945.04-04 Grants to Individuals 05/10/2019
201919015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2019
201919015 501.33-00 Private v. Public Interest Served 05/10/2019
201919014 6334.01-00 Types of Property 05/10/2019
201919013 6231.07-00 Tax Matters Partner 05/10/2019
201919012 172.01-00 Carryback and Carryover 05/10/2019
201919011 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/10/2019
201919011 6103.01-00 General Rule 05/10/2019
201919010 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2019
201919007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919006 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919005 1361.01-04 More than One Class of Stock 05/10/2019
201919005 1362.02-00 Termination of Election 05/10/2019
201919005 1362.04-00 Inadvertent Terminations 05/10/2019
201919004 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/10/2019
201919004 7701.00-00 Definitions 05/10/2019
201919003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919002 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919001 1361.03-03 Electing Small Business Trusts 05/10/2019
201919001 1362.02-02 Ceases to be Small Business Corporation 05/10/2019
201919000 6110.00-00 Index for Public Inspection of Written Determination 05/10/2019
201918020 501.03-00 religious, Charitable, etc., Institutions and Community Chest 05/03/2019
201918020 501.32-00 Income Inures v. does Not Inure to Private Individual 05/03/2019
201918020 501.33-00 Private v. Public Interest Served 05/03/2019
201918020 501.35-00 "Exclusively" Test 05/03/2019
201918019 501.35-00 "Exclusively" Test 05/03/2019
201918019 501.36-00 Business Activities 05/03/2019
201918019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019
201918018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019
201918018 501.03-19 Public Recreation Facilities and Athletic Organizations 05/03/2019
201918018 501.35-00 "Exclusively" Test 05/03/2019
201918017 501.33-00 Private v. Public Interest Served 05/03/2019
201918017 501.03-00 Religious, Charitable, etc., Institutions and Community Ches 05/03/2019
201918016 61.00-00 Gross Income v. Not Gross Income 05/03/2019
201918015 368.01-00 Statutory Merger or Consolidation (Type "A") 05/03/2019
201918015 368.08-06 Business Enterprise Continuity 05/03/2019
201918014 9100.22-00 Other 05/03/2019
201918014 992.02-00 Election 05/03/2019
201918013 1361.01-04 More than One Class of Stock 05/03/2019
201918013 1361.00-00 Definitions 05/03/2019
201918013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019
201918012 1362.00-00 Election by Small Business Corporation 05/03/2019
201918012 1362.01-00 Eligible v. Ineligible 05/03/2019
201918012 1362.01-03 Late Elections 05/03/2019

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