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 501.32-00 Income Inures v. does Not Inure to Private Individual 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
201149043 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 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
201149042 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
201149041 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
201149040 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 12/09/5490
201149039 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 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 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 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/04/5479
201218041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/5479
201218041 501.03-05 Corporations 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
201934009 4945.04-04 Grants to Individuals 08/23/2019
201934008 501.03-05 Corporations 08/23/2019
201934008 501.33-00 Private v. Public Interest Served 08/23/2019
201934007 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934007 7701.00-00 Definitions 08/23/2019
201934006 408.03-00 Rollover Contributions 08/23/2019
201934005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 08/23/2019
201934005 9100.22-00 Other 08/23/2019
201934004 4982.05-00 Definitions and Special Rules 08/23/2019
201934004 4982.06-00 Election to Use Taxable Year 08/23/2019
201934004 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/23/2019
201934003 7701.00-00 Definitions 08/23/2019
201934003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/23/2019
201934002 9100.00-00 Extension of Time for Making Certain Elections 08/23/2019
201934002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934002 754.02-00 Timeliness of Election 08/23/2019
201934002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/23/2019
201934001 1361.03-03 Electing Small Business Trusts 08/23/2019
201934001 1362.04-00 Inadvertent Terminations 08/23/2019
201934000 6110.00-00 Index for Public Inspection of Written Determination 08/23/2019
201933021 501.06-01 Performance of Particular Services for Members 08/16/2019
201933021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933020 501.03-30 Organizational and Operational Tests 08/16/2019
201933019 501.35-00 "Exclusively" Test 08/16/2019
201933019 501.03-30 Organizational and Operational Tests 08/16/2019
201933019 501.03-31 Limitation of Beneficiaries 08/16/2019
201933019 508.04-00 Governing Instruments 08/16/2019
201933019 501.33-00 Private v. Public Interest Served 08/16/2019
201933018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933018 501.06-01 Performance of Particular Services for Members 08/16/2019
201933017 501.06-01 Performance of Particular Services for Members 08/16/2019
201933017 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2019
201933016 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.35-00 "Exclusively" Test 08/16/2019
201933015 501.03-30 Organizational and Operational Tests 08/16/2019
201933015 501.03-31 Limitation of Beneficiaries 08/16/2019
201933015 508.04-00 Governing Instruments 08/16/2019
201933015 501.33-00 Private v. Public Interest Served 08/16/2019
201933014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933014 501.06-01 Performance of Particular Services for Members 08/16/2019
201933013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/16/2019
201933012 6501.08-03 Conditional Waiver 08/16/2019
201933011 6325.03-00 Certificate of Discharge 08/16/2019
201933010 6323.02-00 Validity as Against Mortgages (See 6321.03-20) 08/16/2019
201933009 1502.75-00 Filing Requirements 08/16/2019
201933009 1502.76-00 Taxable Year of Members of Group 08/16/2019
201933009 1502.75-10 When Group Remains in Existence 08/16/2019
201933008 468A.00-00 Special Rules for Decommissioning Cost 08/16/2019
201933007 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/16/2019
201933007 2055.12-07 Guaranteed Annuity Lead Interest 08/16/2019
201933006 401.11-00 Commencement of Benefits Under Qualified Trusts 08/16/2019
201933005 213.05-00 Medical Care 08/16/2019
201933004 1362.01-01 Shareholder Consent 08/16/2019
201933004 1362.04-00 Inadvertent Terminations 08/16/2019
201933004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 08/16/2019
201933003 9100.10-01 Accounting Methods 08/16/2019
201933002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 754.02-00 Timeliness of Election 08/16/2019
201933002 9100.00-00 Extension of Time for Making Certain Elections 08/16/2019
201933002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933001 1361.03-00 Certain Trusts Permitted as Shareholders 08/16/2019
201933001 1361.03-03 Electing Small Business Trusts 08/16/2019
201933001 1362.00-00 Election by Small Business Corporation 08/16/2019
201933001 1362.02-00 Termination of Election 08/16/2019
201933001 1362.02-02 Ceases to be Small Business Corporation 08/16/2019
201933001 1362.04-00 Inadvertent Terminations 08/16/2019
201933001 1361.00-00 Definitions 08/16/2019
201933000 6110.00-00 Index for Public Inspection of Written Determination 08/16/2019
201932019 9100.00-00 Extension of Time for Making Certain Elections 08/09/2019
201932018 4945.04-04 Grants to Individuals 08/09/2019
201932017 501.38-01 "Action" Organizations 08/09/2019
201932017 501.35-00 "Exclusively" Test 08/09/2019
201932016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/09/2019
201932016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/09/2019
201932016 501.04-07 Homeowners Association 08/09/2019
201932015 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932014 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932013 4982.05-00 Definitions and Special Rules 08/09/2019
201932013 4982.06-00 Election to Use Taxable Year 08/09/2019
201932012 4982.05-00 Definitions and Special Rules 08/09/2019
201932012 4982.06-00 Election to Use Taxable Year 08/09/2019
201932012 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932011 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932011 4982.05-00 Definitions and Special Rules 08/09/2019
201932011 4982.06-00 Election to Use Taxable Year 08/09/2019
201932010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932010 2501.01-00 Gift v. Not a Gift 08/09/2019
201932010 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932009 2501.01-00 Gift v. Not a Gift 08/09/2019
201932009 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932008 2501.01-00 Gift v. Not a Gift 08/09/2019
201932008 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932007 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932007 2501.01-00 Gift v. Not a Gift 08/09/2019
201932007 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932006 2501.01-00 Gift v. Not a Gift 08/09/2019
201932006 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932005 2501.01-00 Gift v. Not a Gift 08/09/2019
201932005 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932004 2501.01-00 Gift v. Not a Gift 08/09/2019
201932004 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932003 2501.01-00 Gift v. Not a Gift 08/09/2019
201932003 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932002 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019
201932002 2501.01-00 Gift v. Not a Gift 08/09/2019
201932002 2601.00-00 Tax On Generation Skipping Transfers 08/09/2019
201932001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/09/2019

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