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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Number
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UILC
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Subject
|
Released
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|---|---|---|---|
| 201802009 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/12/2018 |
| 201802008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/12/2018 |
| 201802008 | 9100.22-00 | Other | 01/12/2018 |
| 201802007 | 355.01-00 | Spin-Off | 01/12/2018 |
| 201802007 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 01/12/2018 |
| 201802007 | 361.02-02 | Certain Transfers to Creditors | 01/12/2018 |
| 201802007 | 332.00-00 | Complete Liquidation of Subsidiaries | 01/12/2018 |
| 201802006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802006 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 01/12/2018 |
| 201802005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/12/2018 |
| 201802005 | 7701.00-00 | Definitions | 01/12/2018 |
| 201802004 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/12/2018 |
| 201802003 | 45C.00-00 | (Formerly Section 28) Clinical Testing Expenses for Certain Drugs | 01/12/2018 |
| 201802002 | 2642.00-00 | Inclusion Ratio | 01/12/2018 |
| 201802002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802001 | 2642.00-00 | Inclusion Ratio | 01/12/2018 |
| 201802001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2018 |
| 201802000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/12/2018 |
| 201801015 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/05/2018 |
| 201801014 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/05/2018 |
| 201801014 | 501.36-00 | Business Activities | 01/05/2018 |
| 201801013 | 501.35-00 | "Exclusively" Test | 01/05/2018 |
| 201801013 | 501.33-00 | Private v. Public Interest Served | 01/05/2018 |
| 201801012 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/05/2018 |
| 201801012 | 355.01-00 | Spin-Off | 01/05/2018 |
| 201801012 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/05/2018 |
| 201801011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2018 |
| 201801011 | 663.04-00 | 65-Day Rule | 01/05/2018 |
| 201801010 | 7701.00-00 | Definitions | 01/05/2018 |
| 201801010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2018 |
| 201801009 | 9100.22-00 | Other | 01/05/2018 |
| 201801009 | 337.03-00 | Sale or Exchange | 01/05/2018 |
| 201801008 | 1362.01-00 | Eligible v. Ineligible | 01/05/2018 |
| 201801008 | 1362.02-00 | Termination of Election | 01/05/2018 |
| 201801008 | 1362.02-02 | Ceases to be Small Business Corporation | 01/05/2018 |
| 201801008 | 1362.04-00 | Inadvertent Terminations | 01/05/2018 |
| 201801008 | 1362.01-02 | Election After Termination | 01/05/2018 |
| 201801008 | 1362.00-00 | Election by Small Business Corporation | 01/05/2018 |
| 201801007 | 1362.01-00 | Eligible v. Ineligible | 01/05/2018 |
| 201801006 | 9100.22-00 | Other | 01/05/2018 |
| 201801006 | 337.03-00 | Sale or Exchange | 01/05/2018 |
| 201801005 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 01/05/2018 |
| 201801004 | 1362.00-00 | Election by Small Business Corporation | 01/05/2018 |
| 201801004 | 1362.01-01 | Shareholder Consent | 01/05/2018 |
| 201801003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2018 |
| 201801003 | 7701.00-00 | Definitions | 01/05/2018 |
| 201801002 | 9100.11-00 | Section 472; LIFO Election | 01/05/2018 |
| 201801001 | 2642.00-00 | Inclusion Ratio | 01/05/2018 |
| 201801001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2018 |
| 201801000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/05/2018 |
| 201752017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/29/2017 |
| 201752016 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/29/2017 |
| 201752015 | 501.19-00 | Organization of Past or Present Armed Forces Members | 12/29/2017 |
| 201752014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/29/2017 |
| 201752008 | 162.36-09 | Compensation Limitation for Certain Health Insurance Providers | 12/29/2017 |
| 201752007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/29/2017 |
| 201752007 | 9100.22-00 | Other | 12/29/2017 |
| 201752006 | 1362.04-00 | Inadvertent Terminations | 12/29/2017 |
| 201752005 | 7701.00-00 | Definitions | 12/29/2017 |
| 201752005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2017 |
| 201752004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2017 |
| 201752004 | 7701.00-00 | Definitions | 12/29/2017 |
| 201752003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2017 |
| 201752003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2017 |
| 201752002 | 167.22-01 | Normalization Rules | 12/29/2017 |
| 201752001 | 884.00-00 | Branch Tax | 12/29/2017 |
| 201752000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/29/2017 |
| 201751024 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/22/2017 |
| 201751023 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/22/2017 |
| 201751023 | 501.06-01 | Performance of Particular Services for Members | 12/22/2017 |
| 201751022 | 501.07-00 | Social Clubs | 12/22/2017 |
| 201751021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751016 | 501.32-01 | Distribution of Assets to Private Individuals | 12/22/2017 |
| 201751016 | 501.33-00 | Private v. Public Interest Served | 12/22/2017 |
| 201751015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751014 | 482.02-00 | Control | 12/22/2017 |
| 201751014 | 482.09-00 | Services | 12/22/2017 |
| 201751013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2017 |
| 201751013 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/22/2017 |
| 201751012 | 1502.75-00 | Filing Requirements | 12/22/2017 |
| 201751012 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/22/2017 |
| 201751011 | 856.01-00 | Income Requirements | 12/22/2017 |
| 201751010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/22/2017 |
| 201751010 | 992.02-00 | Election | 12/22/2017 |
| 201751009 | 9100.22-00 | Other | 12/22/2017 |
| 201751009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/22/2017 |
| 201751008 | 7701.00-00 | Definitions | 12/22/2017 |
| 201751008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/22/2017 |
| 201751007 | 1362.02-02 | Ceases to be Small Business Corporation | 12/22/2017 |
| 201751007 | 1362.04-00 | Inadvertent Terminations | 12/22/2017 |
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