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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
202009032 4945.04-04 Grants to Individuals 02/28/2020
202009031 4945.04-04 Grants to Individuals 02/28/2020
202009030 4942.03-07 Set-Asides 02/28/2020
202009029 4945.04-04 Grants to Individuals 02/28/2020
202009028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009028 501.03-05 Corporations 02/28/2020
202009027 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/28/2020
202009027 501.06-01 Performance of Particular Services for Members 02/28/2020
202009026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/28/2020
202009025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/28/2020
202009025 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 02/28/2020
202009024 465.00-00 Deductions Limited to Amount at Risk 02/28/2020
202009024 1402.01-00 Net Earnings From Self-Employment 02/28/2020
202009023 7701.03-06 Liquidating Trusts 02/28/2020
202009022 1361.00-00 Definitions 02/28/2020
202009022 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 02/28/2020
202009022 1361.03-00 Certain Trusts Permitted as Shareholders 02/28/2020
202009022 1361.03-03 Electing Small Business Trusts 02/28/2020
202009022 1362.00-00 Election by Small Business Corporation 02/28/2020
202009022 1362.04-00 Inadvertent Terminations 02/28/2020
202009021 468A.06-03 Disposition of Interest 02/28/2020
202009020 468A.06-03 Disposition of Interest 02/28/2020
202009019 468A.06-03 Disposition of Interest 02/28/2020
202009018 468A.06-03 Disposition of Interest 02/28/2020
202009017 468A.06-03 Disposition of Interest 02/28/2020
202009016 468A.06-03 Disposition of Interest 02/28/2020
202009015 1362.01-00 Eligible v. Ineligible 02/28/2020
202009015 1362.01-02 Election After Termination 02/28/2020
202009015 1362.00-00 Election by Small Business Corporation 02/28/2020
202009014 168.24-01 Normalization Rules 02/28/2020
202009013 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009013 9100.10-01 Accounting Methods 02/28/2020
202009013 475.08-00 Securities Traders 02/28/2020
202009012 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 02/28/2020
202009012 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/28/2020
202009012 2056.07-00 Qualified Terminable Interest Property 02/28/2020
202009012 2207A.00-00 Right of Recovery in the Case of Certain Marital Deduction Property 02/28/2020
202009012 2601.00-00 Tax On Generation Skipping Transfers 02/28/2020
202009012 2652.01-02 Special Election for QTIP 02/28/2020
202009011 1361.03-03 Electing Small Business Trusts 02/28/2020
202009011 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009011 1362.04-00 Inadvertent Terminations 02/28/2020
202009010 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009010 7701.00-00 Definitions 02/28/2020
202009009 7701.00-00 Definitions 02/28/2020
202009009 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009008 7701.00-00 Definitions 02/28/2020
202009008 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009007 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009007 7701.00-00 Definitions 02/28/2020
202009006 7701.00-00 Definitions 02/28/2020
202009006 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009005 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009005 7701.00-00 Definitions 02/28/2020
202009004 7701.00-00 Definitions 02/28/2020
202009004 9100.00-00 Extension of Time for Making Certain Elections 02/28/2020
202009004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/28/2020
202009003 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009003 1362.04-00 Inadvertent Terminations 02/28/2020
202009003 1361.03-02 Qualified Subchapter S Trusts 02/28/2020
202009002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/28/2020
202009002 355.01-00 Spin-Off 02/28/2020
202009002 355.03-00 Active Business 02/28/2020
202009002 355.03-01 Five-Year Requirement 02/28/2020
202009001 1362.02-00 Termination of Election 02/28/2020
202009001 1362.02-02 Ceases to be Small Business Corporation 02/28/2020
202009001 1362.04-00 Inadvertent Terminations 02/28/2020
202009001 1361.03-02 Qualified Subchapter S Trusts 02/28/2020
202009000 6110.00-00 Index for Public Inspection of Written Determination 02/28/2020
202008009 501.06-01 Performance of Particular Services for Members 02/21/2020
202008009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/21/2020
202008008 1362.02-02 Ceases to be Small Business Corporation 02/21/2020
202008008 1362.04-00 Inadvertent Terminations 02/21/2020
202008008 1361.03-02 Qualified Subchapter S Trusts 02/21/2020
202008007 446.00-00 General Rule for Methods of Accounting (Permissible v. Not Permissible) 02/21/2020
202008006 9100.09-00 Section 442; Accounting Periods 02/21/2020
202008005 146.00-00 Volume Cap 02/21/2020
202008005 146.07-00 Carryforward of Allocation 02/21/2020
202008005 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008005 9100.03-00 Section 146; Volume Cap 02/21/2020
202008004 9100.09-00 Section 442; Accounting Periods 02/21/2020
202008003 9100.02-04 IDC Expenditures 02/21/2020
202008002 1502.75-00 Filing Requirements 02/21/2020
202008002 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020
202008002 9100.20-00 Section 1502; Election to File Consolidated Return 02/21/2020
202008002 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/21/2020
202008001 1361.03-02 Qualified Subchapter S Trusts 02/21/2020
202008001 1362.02-02 Ceases to be Small Business Corporation 02/21/2020
202008001 1362.04-00 Inadvertent Terminations 02/21/2020
202008000 6110.00-00 Index for Public Inspection of Written Determination 02/21/2020
202007022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/14/2020
202007021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/14/2020
202007021 501.06-01 Performance of Particular Services for Members 02/14/2020
202007020 4945.04-04 Grants to Individuals 02/14/2020
202007019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007019 501.03-20 Religious Organizations 02/14/2020
202007018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020
202007017 6223.00-00 Notice to Partners of Proceedings 02/14/2020
202007017 6230.01-00 Coordination with Deficiency Proceedings 02/14/2020
202007016 164.00-00 Taxes 02/14/2020
202007015 469.00-00 Passive Activity Losses and Credits Limited 02/14/2020
202007015 469.03-03 Definition of Activity 02/14/2020
202007015 469.14-00 Real Property Business 02/14/2020
202007015 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007014 1362.01-00 Eligible v. Ineligible 02/14/2020
202007014 1362.01-01 Shareholder Consent 02/14/2020
202007014 1362.04-00 Inadvertent Terminations 02/14/2020
202007014 1362.00-00 Election by Small Business Corporation 02/14/2020
202007013 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007013 2642.00-00 Inclusion Ratio 02/14/2020
202007013 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007012 2642.00-00 Inclusion Ratio 02/14/2020
202007012 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007012 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007011 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020
202007011 2642.00-00 Inclusion Ratio 02/14/2020
202007011 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007010 2041.03-00 General Power v. Not a General Power 02/14/2020
202007010 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/14/2020
202007010 2514.03-00 Definition of General Power of Appointment 02/14/2020
202007010 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/14/2020
202007010 671.02-00 Persons Treated as Grantors 02/14/2020
202007010 1014.00-00 Basis of Property Acquired From a Decedent 02/14/2020
202007009 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007008 7701.00-00 Definitions 02/14/2020
202007008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007007 7701.00-00 Definitions 02/14/2020
202007006 7701.00-00 Definitions 02/14/2020
202007006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007005 1362.04-00 Inadvertent Terminations 02/14/2020
202007005 1362.00-00 Election by Small Business Corporation 02/14/2020
202007004 754.02-00 Timeliness of Election 02/14/2020
202007004 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020
202007003 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020
202007003 754.02-00 Timeliness of Election 02/14/2020
202007002 663.00-00 Special Rules Applicable to Sections 661 and 662 02/14/2020
202007002 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007001 1362.02-02 Ceases to be Small Business Corporation 02/14/2020
202007001 1362.04-00 Inadvertent Terminations 02/14/2020
202007001 1361.03-02 Qualified Subchapter S Trusts 02/14/2020
202007000 6110.00-00 Index for Public Inspection of Written Determination 02/14/2020
202006016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020
202006015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020
202006014 4945.04-04 Grants to Individuals 02/07/2020
202006013 4945.04.04 Grants to Individuals 02/07/2020
202006012 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020
202006012 469.14-00 Real Property Business 02/07/2020
202006012 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006011 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006010 469.03-03 Definition of Activity 02/07/2020
202006010 469.14-00 Real Property Business 02/07/2020
202006010 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006010 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020
202006009 7701.00-00 Definitions 02/07/2020
202006009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2020
202006008 1362.00-00 Election by Small Business Corporation 02/07/2020
202006008 1362.01-03 Late Elections 02/07/2020
202006007 754.02-00 Timeliness of Election 02/07/2020
202006007 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020
202006007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020
202006006 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006006 2041.03-00 General Power v. Not a General Power 02/07/2020
202006006 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006006 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006006 671.02-00 Persons Treated as Grantors 02/07/2020
202006005 671.02-00 Persons Treated as Grantors 02/07/2020
202006005 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006005 2041.03-00 General Power v. Not a General Power 02/07/2020
202006005 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006005 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006004 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006004 2041.03-00 General Power v. Not a General Power 02/07/2020
202006004 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006004 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006004 671.02-00 Persons Treated as Grantors 02/07/2020
202006003 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006003 2041.03-00 General Power v. Not a General Power 02/07/2020
202006003 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020
202006003 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006003 671.02-00 Persons Treated as Grantors 02/07/2020
202006002 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006002 671.02-00 Persons Treated as Grantors 02/07/2020
202006002 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006002 2041.03-00 General Power v. Not a General Power 02/07/2020
202006002 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020

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