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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201850026 4945.04-04 Grants to Individuals 12/14/2018
201850025 4945.04-04 Grants to Individuals 12/14/2018
201850024 4945.04-04 Grants to Individuals 12/14/2018
201850023 509.02-01 Publicly Supported Organizations 12/14/2018
201850022 4945.04-04 Grants to Individuals 12/14/2018
201850021 6339.01-00 Real Property 12/14/2018
201850020 6103.08-01 Disclosure within the Department of Treasury 12/14/2018
201850019 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 12/14/2018
201850019 338.01-02 Time in which Election must be made 12/14/2018
201850018 1362.04-00 Inadvertent Terminations 12/14/2018
201850017 9100.11-00 Section 472; LIFO Election 12/14/2018
201850017 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/14/2018
201850016 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 12/14/2018
201850015 2010.04-00 Portability Election under § 2010(c)(5)(A) 12/14/2018
201850014 1031.02-00 Like Kind Property 12/14/2018
201850013 9100.10-01 Accounting Methods 12/14/2018
201850013 263.14-00 Allocation Between Capital Expenditure and Expense 12/14/2018
201850012 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/14/2018
201850011 414.18-00 Separate Lines of Business and Operating Units 12/14/2018
201850010 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850010 2652.01-02 Special Election for QTIP 12/14/2018
201850010 2056.01-00 Terminable Interests 12/14/2018
201850009 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850009 2632.00-00 Special Rules for Allocation of GST Exemption 12/14/2018
201850009 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/14/2018
201850008 9100.00-00 Extension of Time for Making Certain Elections 12/14/2018
201850008 2632.00-00 Special Rules for Allocation of GST Exemption 12/14/2018
201850008 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/14/2018
201850007 468A.04-02 Revised Schedules 12/14/2018
201850006 671.03-00 Allocation of Income and Deductions 12/14/2018
201850006 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850006 2041.03-00 General Power v. Not a General Power 12/14/2018
201850006 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850005 671.03-00 Allocation of Income and Deductions 12/14/2018
201850005 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850005 2041.03-00 General Power v. Not a General Power 12/14/2018
201850005 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850004 671.03-00 Allocation of Income and Deductions 12/14/2018
201850004 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850004 2041.03-00 General Power v. Not a General Power 12/14/2018
201850004 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850003 671.03-00 Allocation of Income and Deductions 12/14/2018
201850003 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850003 2041.03-00 General Power v. Not a General Power 12/14/2018
201850003 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850002 671.03-00 Allocation of Income and Deductions 12/14/2018
201850002 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850002 2041.03-00 General Power v. Not a General Power 12/14/2018
201850002 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850001 671.03-00 Allocation of Income and Deductions 12/14/2018
201850001 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850001 2041.03-00 General Power v. Not a General Power 12/14/2018
201850001 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850000 6110.00-00 Index for Public Inspection of Written Determination 12/14/2018
201849018 408.03-00 Rollover Contributions 12/07/2018
201849017 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/07/2018
201849016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849014 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849013 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/07/2018
201849012 501.05-01 Agriculture and Horticulture Organizations 12/07/2018
201849011 7701.00-00 Definitions 12/07/2018
201849011 7701.03-06 Liquidating Trusts 12/07/2018
201849010 7701.00-00 Definitions 12/07/2018
201849010 7701.31-00 Foreign Estate or Trust 12/07/2018
201849010 7701.04-00 Domestic, Foreign Persons 12/07/2018
201849009 4941.04-00 Definition of Self-Dealing 12/07/2018
201849009 514.00-00 Unrelated Debt-Financed Income 12/07/2018
201849009 512.01-02 Rent v. Ordinary Business Profits 12/07/2018
201849009 4943.03-00 Definition of Excess Business Holdings 12/07/2018
201849008 2642.00-00 Inclusion Ratio 12/07/2018
201849008 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849007 2642.00-00 Inclusion Ratio 12/07/2018
201849007 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849006 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849006 1361.00-00 Definitions 12/07/2018
201849006 1362.04-00 Inadvertent Terminations 12/07/2018
201849006 1362.01-03 Late Elections 12/07/2018
201849006 1362.01-00 Eligible v. Ineligible 12/07/2018
201849006 1362.00-00 Election by Small Business Corporation 12/07/2018
201849006 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849006 1361.01-05 Ineligible Corporation 12/07/2018
201849006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849005 1361.00-00 Definitions 12/07/2018
201849005 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849005 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849005 1362.04-00 Inadvertent Terminations 12/07/2018
201849005 1362.01-03 Late Elections 12/07/2018
201849005 1362.01-00 Eligible v. Ineligible 12/07/2018
201849005 1362.00-00 Election by Small Business Corporation 12/07/2018
201849004 7701.00-00 Definitions 12/07/2018

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