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
201838010 4945-04-04 Grants to Individuals 09/21/2018
201838009 501.03-30 Organizational and Operational Tests 09/21/2018
201838009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/21/2018
201838008 501.33-00 Private v. Public Interest Served 09/21/2018
201838008 501.03-05 Corporations 09/21/2018
201838008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/21/2018
201838007 671.03-00 Allocation of Income and Deductions 09/21/2018
201838007 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838007 2041.03-00 General Power v. Not a General Power 09/21/2018
201838007 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838006 671.03-00 Allocation of Income and Deductions 09/21/2018
201838006 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838006 2041.03-00 General Power v. Not a General Power 09/21/2018
201838006 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838005 671.03-00 Allocation of Income and Deductions 09/21/2018
201838005 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838005 2041.03-00 General Power v. Not a General Power 09/21/2018
201838005 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838004 671.03-00 Allocation of Income and Deductions 09/21/2018
201838004 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838004 2041.03-00 General Power v. Not a General Power 09/21/2018
201838004 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838003 671.03-00 Allocation of Income and Deductions 09/21/2018
201838003 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838003 2041.03-00 General Power v. Not a General Power 09/21/2018
201838003 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838002 671.03-00 Allocation of Income and Deductions 09/21/2018
201838002 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838002 2041.03-00 General Power v. Not a General Power 09/21/2018
201838002 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838001 9100.04-00 Section 168; MACRS 09/21/2018
201838000 6110.00-00 Index for Public Inspection of Written Determination 09/21/2018
201837014 513.02-00 Advertising, etc., Activities 09/14/2018
201837014 512.05-00 Advertising (See Also 0501.26-02) 09/14/2018
201837014 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 09/14/2018
201837013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/14/2018
201837013 9100.00-00 Extension of Time for Making Certain Elections 09/14/2018
201837013 7701.02-00 Partnerships v. Associations 09/14/2018
201837012 1361.03-03 Electing Small Business Trusts 09/14/2018
201837012 1361.03-00 Certain Trusts Permitted as Shareholders 09/14/2018
201837012 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 09/14/2018
201837011 115.00-00 Income of States, Municipalities, etc. 09/14/2018
201837011 6012.05-01 Estates or Trusts 09/14/2018
201837011 170.09-01 United States, States, Political Subdivisions, Etc. 09/14/2018
201837010 7701.00-00 Definitions 09/14/2018
201837009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837009 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837009 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837009 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837008 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837007 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837006 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 09/14/2018
201837005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/14/2018
201837005 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837004 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/14/2018
201837003 9100.22-00 Other 09/14/2018
201837003 1502.21-00 Consolidated Net Operating Loss Deduction 09/14/2018
201837002 9100.00-00 Extension of Time for Making Certain Elections 09/14/2018
201837002 1362.01-03 Late Elections 09/14/2018
201837002 1361.05-00 Qualified Subchapter S Subsidiary 09/14/2018
201837001 1295.02-02 Retroactive Elections 09/14/2018
201837000 6110.00-00 Index for Public Inspection of Written Determination 09/14/2018
201836010 4945.04-04 Grants to Individuals 09/05/2018
201836009 501.06-01 Performance of Particular Services for Members 09/05/2018
201836008 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 09/07/2018
201836007 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2018
201836006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/07/2018
201836006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/07/2018
201836006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/07/2018
201836006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/07/2018
201836005 472.00-00 Last-In, First-Out Inventories 09/07/2018
201836004 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2018
201836003 9100.22-00 Other 09/07/2018

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