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 501.32-00 Income Inures v. does Not Inure to Private Individual 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
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 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 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
201149041 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
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
201149040 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 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 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
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 501.03-30 Organizational and Operational Tests 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
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 501.03-32 Cooperative Hospital Service Organizations 05/04/5479
201218016 501.27-00 Cooperative Hospital Service Organizations 05/04/5479
201218016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 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
201937020 4945.04-04 Grants to Individuals 09/13/2019
201937019 4945.04-04 Grants to Individuals 09/13/2019
201937018 4945.04-04 Grants to Individuals 09/13/2019
201937017 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 09/13/2019
201937016 7871.03-00 Tax Exempt Bonds 09/13/2019
201937015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937014 9100.10-01 Accounting Methods 09/13/2019
201937013 9100.04-00 Section 168; MACRS 09/13/2019
201937012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2019
201937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937012 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937011 2056.01-00 Terminable Interests 09/13/2019
201937011 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937011 2632.03-00 Allocation of Unused GST Exemption 09/13/2019
201937011 2652.00-00 Other Definitions 09/13/2019
201937011 2652.01-00 Transferor Defined 09/13/2019
201937011 2654.00-00 Special Rules 09/13/2019
201937011 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/13/2019
201937010 2642.00-00 Inclusion Ratio 09/13/2019
201937010 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937010 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937009 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937009 2642.00-00 Inclusion Ratio 09/13/2019
201937009 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937008 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937008 7701.00-00 Definitions 09/13/2019
201937007 7701.00-00 Definitions 09/13/2019
201937007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937006 468A.00-00 Special Rules for Decommissioning Cost 09/13/2019
201937005 1361.03-02 Qualified Subchapter S Trusts 09/13/2019
201937005 1362.04-00 Inadvertent Terminations 09/13/2019
201937004 4942.03-05 Qualifying Distribution 09/13/2019
201937004 4945.00-00 Excise Taxes on Taxable Expenditures 09/13/2019
201937004 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/13/2019
201937003 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/13/2019
201937002 9100.22-00 Other 09/13/2019
201937001 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937001 7701.00-00 Definitions 09/13/2019
201937000 6110.00-00 Index for Public Inspection of Written Determination 09/13/2019
201936013 4945.04-04 Grants to Individuals 09/06/2019
201936012 4945.04-04 Grants to Individuals 09/06/2019
201936011 4945.04-04 Grants to Individuals 09/06/2019
201936010 501.03-30 Organizational and Operational Tests 09/06/2019
201936010 501.33-00 Private v. Public Interest Served 09/06/2019
201936009 402.01-00 Exempt Trust 09/06/2019
201936009 402.08-00 Rollover Contributions 09/06/2019
201936009 402.08-05 By a Surviving Spouse 09/06/2019
201936009 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/06/2019
201936008 7701.02-00 Partnerships v. Associations 09/06/2019
201936007 1362.00-00 Election by Small Business Corporation 09/06/2019
201936007 1362.04-00 Inadvertent Terminations 09/06/2019
201936006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2019
201936006 7701.00-00 Definitions 09/06/2019
201936005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/06/2019
201936005 1362.01-00 Eligible v. Ineligible 09/06/2019
201936005 1361.01-04 More than One Class of Stock 09/06/2019
201936005 1361.01-05 Ineligible Corporation 09/06/2019
201936005 1362.00-00 Election by Small Business Corporation 09/06/2019
201936004 1502.13-00 Intercompany Transactions 09/06/2019
201936004 1502.32-00 Investment Adjustment 09/06/2019
201936004 1502.33-00 Earnings and Profits 09/06/2019
201936004 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 09/06/2019
201936004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/06/2019
201936003 170.19-00 Other 09/06/2019
201936002 170.19-00 Other 09/06/2019
201936001 2632.00-00 Special Rules for Allocation of GST Exemption 09/06/2019
201936000 6110.00-00 Index for Public Inspection of Written Determination 09/06/2019
201935014 4945.04-04 Grants to Individuals 08/30/2019
201935013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/30/2019
201935013 501.03-30 Organizational and Operational Tests 08/30/2019
201935013 501.33-00 Private v. Public Interest Served 08/30/2019
201935013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/30/2019
201935012 6035.00-00 Statements Reporting Value Of Property In Estate 08/30/2019
201935011 404.11-00 Year of Deduction 08/30/2019
201935010 1362.00-00 Election by Small Business Corporation 08/30/2019
201935010 1362.04-00 Inadvertent Terminations 08/30/2019
201935009 355.01-00 Spin-Off 08/30/2019
201935008 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935008 9100.04-00 Section 168; MACRS 08/30/2019
201935008 9100.22-00 Other 08/30/2019
201935008 168.00-00 Modified Accelerated Cost Recovery System 08/30/2019
201935007 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935006 1362.00-00 Election by Small Business Corporation 08/30/2019
201935006 1362.02-00 Termination of Election 08/30/2019
201935006 1362.02-03 Passive Investment Income 08/30/2019
201935006 1362.04-00 Inadvertent Terminations 08/30/2019
201935005 408.03-00 Rollover Contributions 08/30/2019
201935004 367.00-00 Foreign Corporations 08/30/2019
201935004 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 08/30/2019
201935003 4980.02-00 Exceptions 08/30/2019
201935002 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935001 9100.00-00 Extension of Time for Making Certain Elections 08/30/2019
201935000 6110.00-00 Index for Public Inspection of Written Determination 08/30/2019
201934009 4945.04-04 Grants to Individuals 08/23/2019
201934008 501.03-05 Corporations 08/23/2019
201934008 501.33-00 Private v. Public Interest Served 08/23/2019
201934007 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934007 7701.00-00 Definitions 08/23/2019
201934006 408.03-00 Rollover Contributions 08/23/2019
201934005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/23/2019
201934005 9100.22-00 Other 08/23/2019
201934004 4982.05-00 Definitions and Special Rules 08/23/2019
201934004 4982.06-00 Election to Use Taxable Year 08/23/2019
201934004 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/23/2019
201934003 7701.00-00 Definitions 08/23/2019
201934003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934002 754.02-00 Timeliness of Election 08/23/2019
201934002 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934001 1361.03-03 Electing Small Business Trusts 08/23/2019
201934001 1362.04-00 Inadvertent Terminations 08/23/2019
201934000 6110.00-00 Index for Public Inspection of Written Determination 08/23/2019
201933021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019

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