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 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
201149041 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 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 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
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 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 501.03-32 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
201901008 4945.04-04 Grants to Individuals 02/01/2019
201901007 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901007 9100.22-00 Other 02/01/2019
201901006 9100.22-00 Other 02/01/2019
201901006 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901005 408.06-00 Distributions 02/01/2019
201901004 168.00-00 Modified Accelerated Cost Recovery System 02/01/2019
201901004 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201901004 9100.04-00 Section 168; MACRS 02/01/2019
201901003 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/01/2019
201901003 1041.01-00 Transfers Incident to Divorce 02/01/2019
201901002 542.03-00 Consolidated Returns 02/01/2019
201901002 561.07-00 Dividends-Paid Deduction 02/01/2019
201901002 565.00-00 Consent Dividends 02/01/2019
201901002 561.03-00 Personal Holding Companies 02/01/2019
201901001 856.04-00 Rents From Real Property 02/01/2019
201901001 856.01-00 Income Requirements 02/01/2019
201901000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201852022 4945.04-04 Grants to Individuals 02/01/2019
201852021 4945.04-04 Grants to Individuals 02/01/2019
201852020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/01/2019
201852020 501.03-30 Organizational and Operational Tests 02/01/2019
201852019 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/01/2019
201852018 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852017 614.04-00 Aggregating Non-Operating Mineral Interests 02/01/2019
201852016 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852015 355.01-00 Spin-Off 02/01/2019
201852015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 02/01/2019
201852015 361.02-02 Certain Transfers to Creditors 02/01/2019
201852015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/01/2019
201852014 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019
201852014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852013 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852012 4942.03-02 Distributable Amount 02/01/2019
201852012 4942.03-05 Qualifying Distribution 02/01/2019
201852012 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852011 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2019
201852011 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852011 1361.00-00 Definitions 02/01/2019
201852010 7701.00-00 Definitions 02/01/2019
201852010 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852009 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019
201852008 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852008 2642.00-00 Inclusion Ratio 02/01/2019
201852008 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852007 2642.00-00 Inclusion Ratio 02/01/2019
201852007 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852007 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852006 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852006 2642.00-00 Inclusion Ratio 02/01/2019
201852006 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852005 2642.00-00 Inclusion Ratio 02/01/2019
201852005 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852005 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852004 1362.01-03 Late Elections 02/01/2019
201852004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852003 1362.04-00 Inadvertent Terminations 02/01/2019
201852002 1362.01-00 Eligible v. Ineligible 02/01/2019
201852001 1361.03-03 Electing Small Business Trusts 02/01/2019
201852001 1362.02-02 Ceases to be Small Business Corporation 02/01/2019
201852001 1362.04-00 Inadvertent Terminations 02/01/2019
201852000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201903023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903017 119.00-00 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 01/18/2019
201903017 132.04-00 De Minimis Fringe 01/18/2019
201903017 132.04-02 Certain Eating Facilities 01/18/2019
201903016 9100.22-00 Other 01/18/2019
201903016 1502.21-00 Consolidated Net Operating Loss Deduction 01/18/2019
201903015 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 01/18/2019
201903014 2056.07-00 Qualified Terminable Interest Property 01/18/2019
201903014 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903013 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903013 2642.00-00 Inclusion Ratio 01/18/2019
201903012 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/18/2019
201903012 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903011 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903010 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903010 7701.00-00 Definitions 01/18/2019
201903009 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903009 7701.00-00 Definitions 01/18/2019
201903008 7701.00-00 Definitions 01/18/2019
201903008 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903007 1362.04-00 Inadvertent Terminations 01/18/2019
201903006 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903006 2642.00-00 Inclusion Ratio 01/18/2019
201903006 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903005 2642.00-00 Inclusion Ratio 01/18/2019
201903005 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903005 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903004 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903004 2642.00-00 Inclusion Ratio 01/18/2019
201903004 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903003 2642.00-00 Inclusion Ratio 01/18/2019
201903003 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903003 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903002 2632.00-00 Special Rules for Allocation of GST Exemption 01/18/2019
201903002 2642.00-00 Inclusion Ratio 01/18/2019
201903002 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019

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