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
201846009 4945.04-04 Grants to Individuals 11/16/2018
201846008 4945.04-04 Grants to Individuals 11/16/2018
201846007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846005 6695.00-00 Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons 11/16/2018
201846004 6103.12-00 Disclosure for Other than Tax Administration Purposes 11/16/2018
201846003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846003 9100.00-00 Extension of Time for Making Certain Elections 11/16/2018
201846003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846002 1362.04-00 Inadvertent Terminations 11/16/2018
201846001 1361.03-02 Qualified Subchapter S Trusts 11/16/2018
201846001 1362.04-00 Inadvertent Terminations 11/16/2018
201846001 1362.02-02 Ceases to be Small Business Corporation 11/16/2018
201846001 1362.02-00 Termination of Election 11/16/2018
201846001 1362.01-03 Late Elections 11/16/2018
201846000 6110.00-00 Index for Public Inspection of Written Determination 11/16/2018
201845031 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/09/2018
201845030 501.07-06 Payment of Benefits to Members 11/09/2018
201845030 501.07-05 Business with Nonmembers 11/09/2018
201845030 501.07-00 Social Clubs 11/09/2018
201845029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/09/2018
201845029 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/09/2018
201845029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/09/2018
201845028 1362.01-03 Late Elections 11/09/2018
201845028 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845028 1362.00-00 Election by Small Business Corporation 11/09/2018
201845027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2018
201845027 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845027 7701.00-00 Definitions 11/09/2018
201845026 1362.01-03 Late Elections 11/09/2018
201845026 1362.00-00 Election by Small Business Corporation 11/09/2018
201845025 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845025 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845024 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/09/2018
201845024 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845024 831.02-00 Alternative Tax Small Companies 11/09/2018
201845024 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845023 7701.00-00 Definitions 11/09/2018
201845022 7701.00-00 Definitions 11/09/2018
201845021 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845021 1362.01-03 Late Elections 11/09/2018
201845021 1362.00-00 Election by Small Business Corporation 11/09/2018
201845020 803.00-00 Life Insurance Gross Income 11/09/2018
201845020 7702B.00-00 Treatment of Qualified Long-Term Care Insurance 11/09/2018
201845020 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 11/09/2018
201845020 1011.00-00 Adjusted Basis for Determining Gain or Loss 11/09/2018
201845020 807.01-00 Adjustments for Increase or Decrease 11/09/2018

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