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 501.01-00 Instrumentalities of U.S. 12/09/5490
201149045 501.33-00 Private v. Public Interest Served 12/09/5490
201149045 501.35-00 "Exclusively" Test 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 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
201149041 509.00-00 Private Foundation Defined 12/09/5490
201149040 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
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
201149039 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 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 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
201149037 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
201149036 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 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 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 12/09/5490
201149032 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 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 501.32-00 Income Inures v. does Not Inure to Private Individual 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
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 501.03-00 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
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
201916010 6323.01-00 Filing Notice of Lien 04/19/2019
201916009 6325.03-00 Certificate of Discharge 04/19/2019
201916008 6103.08-01 Disclosure within the Department of Treasury 04/19/2019
201916007 6103.08-02 Disclosure to the Department of Justice 04/19/2019
201916006 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/19/2019
201916006 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/19/2019
201916005 465.00-00 Deductions Limited to Amount at Risk 04/19/2019
201916005 1402.01-00 Net Earnings From Self-Employment 04/19/2019
201916004 3511.00-00 Certified Professional Employer Organizations 04/19/2019
201916004 7705.00-00 Definitions 04/19/2019
201916004 7705.01-02 Worksite Employee 04/19/2019
201916003 6103.02-00 Definitions 04/19/2019
201916002 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916001 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2019
201912001 162.35-00 Health Insurance Costs of Self Employed Individuals 03/22/2019
201912001 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/22/2019
201912000 6110.00-00 Index for Public Inspection of Written Determination 03/22/2019
201911018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.33-00 Private v. Public Interest Served 03/15/2019
201911016 501.03-30 Organizational and Operational Tests 03/15/2019
201911016 501.33-00 Private v. Public Interest Served 03/15/2019
201911015 4945.04-04 Grants to Individuals 03/15/2019
201911014 4945.04-04 Grants to Individuals 03/15/2019
201911013 4945.04-04 Grants to Individuals 03/15/2019
201911012 4945.04-04 Grants to Individuals 03/15/2019
201911011 4945.04-04 Grants to Individuals 03/15/2019
201911010 501.36-00 Business Activities 03/15/2019
201911010 501.36-01 Section 501(c)(3) Organizations 03/15/2019
201911009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911008 501.03-02 Foundations 03/15/2019
201911008 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2019
201911008 501.32-01 Distribution of Assets to Private Individuals 03/15/2019
201911007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911005 1362.04-00 Inadvertent Terminations 03/15/2019
201911004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911002 423.00-00 Employee Stock Purchase Plans 03/15/2019
201911001 1295.02-02 Retroactive Elections 03/15/2019
201911000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2019
201910022 501.33-00 Private v. Public Interest Served 03/08/2019
201910022 501.35-00 "Exclusively" Test 03/08/2019
201910021 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 03/08/2019
201910021 956.00-00 Investment of Earnings in U.S. Property 03/08/2019
201910021 956.05-00 Pledges and Guarantees 03/08/2019
201910020 142.04-00 Qualified Residential Rental Project 03/08/2019
201910020 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910019 7701.02-00 Partnerships v. Associations 03/08/2019
201910018 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910018 9100.22-00 Other 03/08/2019
201910017 337.03-00 Sale or Exchange 03/08/2019
201910017 9100.22-00 Other 03/08/2019
201910016 9100.22-00 Other 03/08/2019
201910016 337.03-00 Sale or Exchange 03/08/2019
201910015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910015 9100.22-00 Other 03/08/2019
201910014 1362.04-00 Inadvertent Terminations 03/08/2019
201910014 1361.03-03 Electing Small Business Trusts 03/08/2019
201910013 9100.22-00 Other 03/08/2019
201910013 337.03-00 Sale or Exchange 03/08/2019
201910012 337.03-00 Sale or Exchange 03/08/2019
201910012 9100.22-00 Other 03/08/2019
201910011 9100.22-00 Other 03/08/2019
201910011 337.03-00 Sale or Exchange 03/08/2019
201910010 9100.22-00 Other 03/08/2019
201910010 337.03-00 Sale or Exchange 03/08/2019
201910009 7701.00-00 Definitions 03/08/2019
201910009 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910008 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910008 7701.00-00 Definitions 03/08/2019
201910007 468A.04-02 Revised Schedules 03/08/2019
201910006 468A.04-02 Revised Schedules 03/08/2019
201910005 1362.04-00 Inadvertent Terminations 03/08/2019
201910004 355.01-00 Spin-Off 03/08/2019
201910004 361.01-00 Exchanges Not Solely in Kind 03/08/2019
201910004 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2019
201910003 9100.22-00 Other 03/08/2019
201910002 856.01-00 Income Requirements 03/08/2019
201910001 165.00-00 Deductions For Losses 03/08/2019
201910000 6110.00-00 Index for Public Inspection of Written Determination 03/08/2019
201909015 509.02-01 Publicly Supported Organizations 03/01/2019
201909014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909010 9999.94-02 Tax Protest Cases 03/01/2019
201909009 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 03/01/2019
201909009 6201.01-00 Administrative Procedures 03/01/2019
201909008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/01/2019
201909008 9100.22-00 Other 03/01/2019
201909007 468A.05-08 Disqualification of Fund 03/01/2019
201909006 911.11-03 Reelection 03/01/2019
201909005 1361.03-02 Qualified Subchapter S Trusts 03/01/2019
201909005 1361.03-03 Electing Small Business Trusts 03/01/2019
201909005 1362.04-00 Inadvertent Terminations 03/01/2019
201909004 754.02-00 Timeliness of Election 03/01/2019
201909004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2019
201909003 408.03-00 Rollover Contributions 03/01/2019
201909003 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 03/01/2019
201909003 401.06-01 In General 03/01/2019
201909002 453.00-00 Installment Method (Available v. Not Available) 03/01/2019
201909002 453.08-00 Revocation of Elections 03/01/2019
201909001 992.02-00 Election 03/01/2019
201909000 6110.00-00 Index for Public Inspection of Written Determination 03/01/2019
201908026 430-00-00 Minimum funding standards for single-employer defined benefit pension plans 02/22/2019
201908025 4945.04-04 Grants to Individuals 02/22/2019
201908024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2019
201908024 501.03-05 Corporations 02/22/2019
201908024 501.38-01 "Action" Organizations 02/22/2019
201908023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908020 7514.00-00 Authority to Prescribe or Modify Seals 02/22/2019
201908019 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2019

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