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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
202109009 4942.03-07 Set-Asides 03/05/2021
202109008 501.33-00 Private v. Public Interest Served 03/05/2021
202109008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/05/2021
202109007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/05/2021
202109007 501.03-05 Corporations 03/05/2021
202109007 501.03-30 Organizational and Operational Tests 03/05/2021
202109007 501.33-00 Private v. Public Interest Served 03/05/2021
202109006 9100.00-00 Extension of Time for Making Certain Elections 03/05/2021
202109006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/05/2021
202109006 7701.00-00 Definitions 03/05/2021
202109005 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 03/05/2021
202109004 9100.22-00 Other 03/05/2021
202109004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/05/2021
202109003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/05/2021
202109002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 03/05/2021
202109001 59A.00-00 Base Erosion and Anti-Abuse Tax 03/05/2021
202109000 6110.00-00 Index for Public Inspection of Written Determination 03/05/2021
202108011 4945.04-04 Grants to Individuals 02/26/2021
202108010 368.04-00 Assets for Control of Transferee (Type "D") 02/26/2021
202108010 355.01-01 Split-Off 02/26/2021
202108009 9100.00-00 Extension of Time for Making Certain Elections 02/26/2021
202108009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/26/2021
202108008 1362.00-00 Election by Small Business Corporation 02/26/2021
202108008 1362.04-00 Inadvertent Terminations 02/26/2021
202108007 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/26/2021
202108007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/26/2021
202108006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108006 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108006 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108006 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108005 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108005 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108005 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108004 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108004 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108004 61.00-00 Gross Income v. Not Gross Income 02/26/2021
202108004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108003 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021
202108003 2001.00-00 Imposition and Rate of Tax 02/26/2021
202108003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021
202108003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021
202108003 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021
202108003 61.00-00 Gross Income v. Not Gross Income 02/26/2021

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