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.
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 202043009 | 4945.04-04 | Grants to Individuals | 10/23/2020 |
| 202043008 | 4945.04-04 | Grants to Individuals | 10/23/2020 |
| 202043007 | 4945.04-04 | Grants to Individuals | 10/23/2020 |
| 202043006 | 4945.04-04 | Grants to Individuals | 10/23/2020 |
| 202043005 | 3121.01-00 | Wages | 10/23/2020 |
| 202043005 | 3401.01-00 | Wages Subject to Withholding | 10/23/2020 |
| 202043005 | 3306.02-00 | Wages | 10/23/2020 |
| 202043004 | 3121.01-00 | Wages | 10/23/2020 |
| 202043004 | 3401.01-00 | Wages Subject to Withholding | 10/23/2020 |
| 202043004 | 3306.02-00 | Wages | 10/23/2020 |
| 202043003 | 3401.01-00 | Wages Subject to Withholding | 10/23/2020 |
| 202043003 | 3306.02-00 | Wages | 10/23/2020 |
| 202043003 | 3121.01-00 | Wages | 10/23/2020 |
| 202043002 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 10/23/2020 |
| 202043002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/23/2020 |
| 202043002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/23/2020 |
| 202043001 | 9100.22-00 | Other | 10/23/2020 |
| 202043001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/23/2020 |
| 202043000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/23/2020 |
| 202042016 | 4945.04-04 | Grants to Individuals | 10/16/2020 |
| 202042015 | 165.08-00 | Wagering Losses | 10/16/2020 |
| 202042014 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/16/2020 |
| 202042013 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 10/16/2020 |
| 202042012 | 408.08-00 | Tax Treatment of Accounts and Annuities | 10/16/2020 |
| 202042012 | 408.00-00 | Individual Retirement Accounts | 10/16/2020 |
| 202042012 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 10/16/2020 |
| 202042012 | 401.06-00 | Required Distributions | 10/16/2020 |
| 202042012 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/16/2020 |
| 202042011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/16/2020 |
| 202042011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2020 |
| 202042010 | 83.00-00 | Property Transferred in Connection With Performance of Services | 10/16/2020 |
| 202042009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/16/2020 |
| 202042009 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2020 |
| 202042008 | 1362.04-00 | Inadvertent Terminations | 10/16/2020 |
| 202042008 | 1362.00-00 | Election by Small Business Corporation | 10/16/2020 |
| 202042007 | 4941.04-00 | Definition of Self-Dealing | 10/16/2020 |
| 202042007 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 10/16/2020 |
| 202042006 | 9100.22-00 | Other | 10/16/2020 |
| 202042006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/16/2020 |
| 202042006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/16/2020 |
| 202042006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 10/16/2020 |
| 202042005 | 168.24-00 | Public Utility Property | 10/16/2020 |
| 202042004 | 468A.04-02 | Revised Schedules | 10/16/2020 |
| 202042004 | 468A.04-01 | Initial Schedules | 10/16/2020 |
| 202042003 | 1033.02-00 | Definition of Involuntary Conversion Events | 10/16/2020 |
| 202042003 | 1033.01-00 | General Rule | 10/16/2020 |
| 202042003 | 1033.00-00 | Involuntary Conversion | 10/16/2020 |
| 202042002 | 1033.00-00 | Involuntary Conversion | 10/16/2020 |
| 202042001 | 1362.04-00 | Inadvertent Terminations | 10/16/2020 |
| 202042001 | 1361.01-04 | More than One Class of Stock | 10/16/2020 |
| 202042000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/16/2020 |
| 202041016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/09/2020 |
| 202041015 | 4945.04-04 | Grants to Individuals | 10/09/2020 |
| 202041014 | 4945.04-04 | Grants to Individuals | 10/09/2020 |
| 202041013 | 4945.04-04 | Grants to Individuals | 10/09/2020 |
| 202041012 | 4945.04-04 | Grants to Individuals | 10/09/2020 |
| 202041011 | 4945.04-04 | Grants to Individuals | 10/09/2020 |
| 202041010 | 4945.04-04 | Grants to Individuals | 10/09/2020 |
| 202041009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/09/2020 |
| 202041009 | 501.36-01 | Section 501(c)(3) Organizations | 10/09/2020 |
| 202041009 | 501.35-00 | "Exclusively" Test | 10/09/2020 |
| 202041009 | 501.03-05 | Corporations | 10/09/2020 |
| 202041008 | 501.36-01 | Section 501(c)(3) Organizations | 10/09/2020 |
| 202041008 | 501.35-00 | "Exclusively" Test | 10/09/2020 |
| 202041007 | 501.35-00 | "Exclusively" Test | 10/09/2020 |
| 202041007 | 501.33-00 | Private v. Public Interest Served | 10/09/2020 |
| 202041007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/09/2020 |
| 202041006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2020 |
| 202041006 | 1296.00-00 | Passive Foreign Investment Company | 10/09/2020 |
| 202041005 | 817.00-00 | Treatment of Variable Contracts | 10/09/2020 |
| 202041005 | 61.00-00 | Gross Income v. Not Gross Income | 10/09/2020 |
| 202041004 | 414.07-00 | Governmental Plan | 10/09/2020 |
| 202041003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2020 |
| 202041003 | 263.15-03 | Allocation of Success-Based Fees | 10/09/2020 |
| 202041002 | 817.00-00 | Treatment of Variable Contracts | 10/09/2020 |
| 202041002 | 61.00-00 | Gross Income v. Not Gross Income | 10/09/2020 |
| 202041001 | 468A.04-01 | Initial Schedules | 10/09/2020 |
| 202041001 | 468A.04-02 | Revised Schedules | 10/09/2020 |
| 202041000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/09/2020 |
| 202040009 | 501.04-07 | Homeowners Association | 10/02/2020 |
| 202040008 | 501.32-01 | Distribution of Assets to Private Individuals | 10/02/2020 |
| 202040008 | 501.33-00 | Private v. Public Interest Served | 10/02/2020 |
| 202040007 | 115.00-00 | Income of States, Municipalities, etc. | 10/02/2020 |
| 202040007 | 6012.05-01 | Estates or Trusts | 10/02/2020 |
| 202040006 | 1362.02-03 | Passive Investment Income | 10/02/2020 |
| 202040006 | 1362.04-00 | Inadvertent Terminations | 10/02/2020 |
| 202040005 | 897.00-00 | Disposition of Investment in United States Real Property | 10/02/2020 |
| 202040005 | 897.06-00 | Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation | 10/02/2020 |
| 202040004 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 10/02/2020 |
| 202040004 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 10/02/2020 |
| 202040004 | 831.02-00 | Alternative Tax Small Companies | 10/02/2020 |
| 202040004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/02/2020 |
| 202040003 | 408.00-00 | Individual Retirement Accounts | 10/02/2020 |
| 202040003 | 408.03-00 | Rollover Contributions | 10/02/2020 |
| 202040002 | 4943.03-00 | Definition of Excess Business Holdings | 10/02/2020 |
| 202040001 | 856.00-00 | Definition of Real Estate Investment Trust | 10/02/2020 |
| 202040001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/02/2020 |
| 202040000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/02/2020 |
| 202039021 | 4942.03-07 | Set-Asides | 09/25/2020 |
| 202039020 | 509.02-01 | Publicly Supported Organizations | 09/25/2020 |
| 202039019 | 501.33-00 | Private v. Public Interest Served | 09/25/2020 |
| 202039019 | 501.32-01 | Distribution of Assets to Private Individuals | 09/25/2020 |
| 202039019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 09/25/2020 |
| 202039018 | 512.01-01 | Rents and Royalties | 09/25/2020 |
| 202039017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039017 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039017 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039016 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039016 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039015 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039015 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039014 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039013 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039013 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039012 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039012 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039011 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039010 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039009 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039008 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039007 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039006 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039005 | 7701.00-00 | Definitions | 09/25/2020 |
| 202039005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/25/2020 |
| 202039005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039004 | 1361.00-00 | Definitions | 09/25/2020 |
| 202039004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/25/2020 |
| 202039004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/25/2020 |
| 202039003 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 09/25/2020 |
| 202039002 | 401.06-00 | Required Distributions | 09/25/2020 |
| 202039002 | 408.06-00 | Distributions | 09/25/2020 |
| 202039001 | 163.08-00 | Registration-required Obligations | 09/25/2020 |
| 202039000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/25/2020 |
| 202038011 | 4945.04-04 | Grants to Individuals | 09/18/2020 |
| 202038010 | 3121.10-00 | Not Employees Under Section 530 of 1978 Revenue Act | 09/18/2020 |
| 202038009 | 856.03-00 | Other Requirements | 09/18/2020 |
| 202038008 | 7701.00-00 | Definitions | 09/18/2020 |
| 202038008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2020 |
| 202038008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2020 |
| 202038007 | 7701.00-00 | Definitions | 09/18/2020 |
| 202038007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2020 |
| 202038007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2020 |
| 202038006 | 7701.00-00 | Definitions | 09/18/2020 |
| 202038006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2020 |
| 202038006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2020 |
| 202038005 | 7701.00-00 | Definitions | 09/18/2020 |
| 202038005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2020 |
| 202038005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2020 |
| 202038004 | 7701.00-00 | Definitions | 09/18/2020 |
| 202038004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2020 |
| 202038004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2020 |
| 202038003 | 9100.04-00 | Section 168; MACRS | 09/18/2020 |
| 202038002 | 1295.02-00 | Time For Making Election | 09/18/2020 |
| 202038002 | 1295.02-02 | Retroactive Elections | 09/18/2020 |
| 202038001 | 988.05-00 | Hedging Transactions | 09/18/2020 |
| 202038000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/18/2020 |
| 202037011 | 4945.04-04 | Grants to Individuals | 09/11/2020 |
| 202037010 | 338.01-02 | Time in which Election must be made | 09/11/2020 |
| 202037010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 09/11/2020 |
| 202037009 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 09/11/2020 |
| 202037009 | 4943.04-03 | Business Enterprise | 09/11/2020 |
| 202037009 | 4943.03-00 | Definition of Excess Business Holdings | 09/11/2020 |
| 202037009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 09/11/2020 |
| 202037009 | 4941.04-00 | Definition of Self-Dealing | 09/11/2020 |
| 202037008 | 856.00-00 | Definition of Real Estate Investment Trust | 09/11/2020 |
| 202037008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2020 |
| 202037007 | 475.08-00 | Securities Traders | 09/11/2020 |
| 202037007 | 9100.10-01 | Accounting Methods | 09/11/2020 |
| 202037007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2020 |
| 202037006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2020 |
| 202037005 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 09/11/2020 |
| 202037004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2020 |
| 202037003 | 7701.00-00 | Definitions | 09/11/2020 |
| 202037003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/11/2020 |
| 202037003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2020 |
| 202037002 | 7701.00-00 | Definitions | 09/11/2020 |
| 202037002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/11/2020 |
| 202037002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/11/2020 |
| 202037001 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 09/11/2020 |
| 202037000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/11/2020 |
| 202036008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/04/2020 |
| 202036008 | 501.35-00 | "Exclusively" Test | 09/04/2020 |
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