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 501.35-00 "Exclusively" Test 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
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 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 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 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
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 501.03-32 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
201929024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929021 501.03-30 Organizational and Operational Tests 07/19/2019
201929021 501.33-00 Private v. Public Interest Served 07/19/2019
201929021 501.36-01 Section 501(c)(3) Organizations 07/19/2019
201929021 501.03-05 Corporations 07/19/2019
201929020 4945.04-04 Grants to Individuals 07/19/2019
201929019 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 07/19/2019
201929019 708.02-00 Merger, Conversion or Consolidation 07/19/2019
201929019 743.02-00 Adjustments to Basis 07/19/2019
201929019 752.04-00 Sale or Exchange of an Interest 07/19/2019
201929019 761.05-00 Distributions of Partnership Interests Treated as Exchanges 07/19/2019
201929018 9100.22-00 Other 07/19/2019
201929017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929016 754.02-00 Timeliness of Election 07/19/2019
201929016 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929015 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929014 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929012 168.00-00 Modified Accelerated Cost Recovery System 07/19/2019
201929011 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929011 2642.00-00 Inclusion Ratio 07/19/2019
201929011 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929010 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929010 2642.00-00 Inclusion Ratio 07/19/2019
201929010 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929009 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929008 9100.04-00 Section 168; MACRS 07/19/2019
201929007 1361.00-00 Definitions 07/19/2019
201929007 1361.05-00 Qualified Subchapter S Subsidiary 07/19/2019
201929006 2632.01-00 Time and Manner of Allocation 07/19/2019
201929006 2642.00-00 Inclusion Ratio 07/19/2019
201929006 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929006 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929005 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929005 2632.01-00 Time and Manner of Allocation 07/19/2019
201929005 2642.00-00 Inclusion Ratio 07/19/2019
201929005 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929004 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929004 2632.01-00 Time and Manner of Allocation 07/19/2019
201929004 2642.00-00 Inclusion Ratio 07/19/2019
201929004 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929003 2642.00-00 Inclusion Ratio 07/19/2019
201929003 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929003 2632.01-00 Time and Manner of Allocation 07/19/2019
201929003 2632.00-00 Special Rules for Allocation of GST Exemption 07/19/2019
201929002 9100.22-00 Other 07/19/2019
201929001 1502.75-00 Filing Requirements 07/19/2019
201929001 9100.20-00 Section 1502; Election to File Consolidated Return 07/19/2019
201929000 6110.00-00 Index for Public Inspection of Written Determination 07/19/2019
201928023 430.00-00 Minimum funding standards for single-employer defined benefit pension plan 07/12/2019
201928022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928020 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/12/2019
201928018 4945.04-04 Grants to Individuals 07/12/2019
201928017 4945.04-04 Grants to Individuals 07/12/2019
201928016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/12/2019
201928016 501.07-00 Social Clubs 07/12/2019
201928015 501.03-30 Organizational and Operational Tests 07/12/2019
201928015 501.33-00 Private v. Public Interest Served 07/12/2019
201928015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/12/2019
201928014 172.01-00 Carryback and Carryover 07/12/2019
201928014 170.10-02 Corporations 07/12/2019
201928013 856.00-00 Definition of Real Estate Investment Trust 07/12/2019
201928013 856.01-00 Income Requirements 07/12/2019
201928012 1362.01-01 Shareholder Consent 07/12/2019
201928012 1362.04-00 Inadvertent Terminations 07/12/2019
201928012 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2019
201928011 7701.00-00 Definitions 07/12/2019
201928011 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928010 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928010 663.00-00 Special Rules Applicable to Sections 661 and 662 07/12/2019
201928009 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928009 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/12/2019
201928008 168.00-00 Modified Accelerated Cost Recovery System 07/12/2019
201928008 7701.00-00 Definitions 07/12/2019
201928008 9100.04-00 Section 168; MACRS 07/12/2019
201928008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928007 6166.00-00 Extension of Time to Pay Estate Tax 07/12/2019
201928007 6166.03-00 Active Trade or Business 07/12/2019
201928006 468A.00-00 Special Rules for Decommissioning Cost 07/12/2019
201928005 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/12/2019
201928004 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 07/12/2019
201928004 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 07/12/2019
201928004 2038.01-01 Power to Change Beneficiaries or Their Shares 07/12/2019
201928004 61.00-00 Gross Income v. Not Gross Income 07/12/2019
201928004 643.06-00 Multiple Trusts 07/12/2019
201928004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 2501.01-00 Gift v. Not a Gift 07/12/2019
201928004 2601.01-00 Effective Dates 07/12/2019
201928003 2512.00-00 Valuation of Gifts 07/12/2019
201928003 7520.00-00 Valuation Tables 07/12/2019
201928003 7520.02-00 Exceptions 07/12/2019
201928002 4971.06-02 Without Funding Waiver 07/12/2019
201928002 4971.02-00 Additional Tax 07/12/2019
201928001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/12/2019
201928001 9100.22-00 Other 07/12/2019
201928000 6110.00-00 Index for Public Inspection of Written Determination 07/12/2019
201927026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927023 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/05/2019
201927022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2019
201927022 501.03-30 Organizational and Operational Tests 07/05/2019
201927021 195.00-00 Start Up Expenditures 07/05/2019
201927020 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 07/05/2019
201927020 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/05/2019
201927019 6331.00-00 Levy and Distraint 07/05/2019

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