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
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 202017006 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017006 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017005 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017005 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017004 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017004 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017003 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017003 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017002 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017002 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017001 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2020 |
| 202017001 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/24/2020 |
| 202017001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/24/2020 |
| 202017000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/24/2020 |
| 202016031 | 4945.04-04 | Grants to Individuals | 04/17/2020 |
| 202016030 | 4945.04-04 | Grants to Individuals | 04/17/2020 |
| 202016029 | 501.35-00 | "Exclusively" Test | 04/17/2020 |
| 202016029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2020 |
| 202016028 | 501.36-01 | Section 501(c)(3) Organizations | 04/17/2020 |
| 202016028 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/17/2020 |
| 202016027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2020 |
| 202016027 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016026 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2020 |
| 202016025 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2020 |
| 202016024 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016024 | 501.03-30 | Organizational and Operational Tests | 04/17/2020 |
| 202016023 | 501.03-30 | Organizational and Operational Tests | 04/17/2020 |
| 202016022 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2020 |
| 202016021 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2020 |
| 202016020 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016020 | 501.03-30 | Organizational and Operational Tests | 04/17/2020 |
| 202016019 | 501.03-30 | Organizational and Operational Tests | 04/17/2020 |
| 202016019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/17/2020 |
| 202016018 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016018 | 501.03-30 | Organizational and Operational Tests | 04/17/2020 |
| 202016017 | 501.33-00 | Private v. Public Interest Served | 04/17/2020 |
| 202016017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2020 |
| 202016016 | 468A.04-02 | Revised Schedules | 04/17/2020 |
| 202016015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/17/2020 |
| 202016015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2020 |
| 202016014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2020 |
| 202016013 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 04/17/2020 |
| 202016013 | 351.13-00 | Investment Company Exception | 04/17/2020 |
| 202016012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/17/2020 |
| 202016012 | 9100.22-00 | Other | 04/17/2020 |
| 202016011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2020 |
| 202016010 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/17/2020 |
| 202016010 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 04/17/2020 |
| 202016009 | 9100.22-00 | Other | 04/17/2020 |
| 202016009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/17/2020 |
| 202016008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2020 |
| 202016008 | 7701.00-00 | Definitions | 04/17/2020 |
| 202016007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2020 |
| 202016007 | 7701.00-00 | Definitions | 04/17/2020 |
| 202016006 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/17/2020 |
| 202016006 | 2523.06-01 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016006 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 04/17/2020 |
| 202016006 | 2519.00-00 | Disposition of Certain Life Estates | 04/17/2020 |
| 202016006 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/17/2020 |
| 202016006 | 2056.07-00 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016006 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 04/17/2020 |
| 202016005 | 2519.00-00 | Disposition of Certain Life Estates | 04/17/2020 |
| 202016005 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/17/2020 |
| 202016005 | 2523.06-01 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016005 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 04/17/2020 |
| 202016005 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/17/2020 |
| 202016005 | 2056.07-00 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016005 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 04/17/2020 |
| 202016004 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 04/17/2020 |
| 202016004 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/17/2020 |
| 202016004 | 2523.06-01 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016004 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 04/17/2020 |
| 202016004 | 2519.00-00 | Disposition of Certain Life Estates | 04/17/2020 |
| 202016004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/17/2020 |
| 202016004 | 2056.07-00 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016003 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 04/17/2020 |
| 202016003 | 2056.07-00 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016003 | 2519.00-00 | Disposition of Certain Life Estates | 04/17/2020 |
| 202016003 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/17/2020 |
| 202016003 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/17/2020 |
| 202016003 | 2523.06-01 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016003 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 04/17/2020 |
| 202016002 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 04/17/2020 |
| 202016002 | 2056.07-00 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/17/2020 |
| 202016002 | 2523.06-01 | Qualified Terminable Interest Property | 04/17/2020 |
| 202016002 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 04/17/2020 |
| 202016002 | 2519.00-00 | Disposition of Certain Life Estates | 04/17/2020 |
| 202016002 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/17/2020 |
| 202016001 | 61.40-00 | Governmental Benefits and Subsidies | 04/17/2020 |
| 202016001 | 6041.00-00 | Information at Source | 04/17/2020 |
| 202016000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/17/2020 |
| 202015036 | 9999.98-00 | Not Able to Identify Under Present List | 04/10/2020 |
| 202015035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/10/2020 |
| 202015034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/10/2020 |
| 202015033 | 4945.04-04 | Grants to Individuals | 04/10/2020 |
| 202015032 | 4945.04-04 | Grants to Individuals | 04/10/2020 |
| 202015031 | 4945.04-04 | Grants to Individuals | 04/10/2020 |
| 202015030 | 4945.04-04 | Grants to Individuals | 04/10/2020 |
| 202015029 | 4945.04-04 | Grants to Individuals | 04/10/2020 |
| 202015028 | 501.04-07 | Homeowners Association | 04/10/2020 |
| 202015028 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/10/2020 |
| 202015027 | 501.03-30 | Organizational and Operational Tests | 04/10/2020 |
| 202015027 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/10/2020 |
| 202015026 | 501.33-00 | Private v. Public Interest Served | 04/10/2020 |
| 202015026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/10/2020 |
| 202015025 | 501.06-01 | Performance of Particular Services for Members | 04/10/2020 |
| 202015025 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/10/2020 |
| 202015025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/10/2020 |
| 202015024 | 501.33-00 | Private v. Public Interest Served | 04/10/2020 |
| 202015024 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/10/2020 |
| 202015023 | 501.07-05 | Business with Nonmembers | 04/10/2020 |
| 202015023 | 501.07-01 | Profit v. Not for Profit | 04/10/2020 |
| 202015023 | 501.07-00 | Social Clubs | 04/10/2020 |
| 202015022 | 501.06-01 | Performance of Particular Services for Members | 04/10/2020 |
| 202015022 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/10/2020 |
| 202015022 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/10/2020 |
| 202015021 | 501.36-01 | Section 501(c)(3) Organizations | 04/10/2020 |
| 202015021 | 501.35-00 | "Exclusively" Test | 04/10/2020 |
| 202015020 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/10/2020 |
| 202015020 | 501.06-01 | Performance of Particular Services for Members | 04/10/2020 |
| 202015019 | 501.35-00 | "Exclusively" Test | 04/10/2020 |
| 202015019 | 501.03-04 | Unincorporated Associations | 04/10/2020 |
| 202015019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/10/2020 |
| 202015018 | 501.07-06 | Payment of Benefits to Members | 04/10/2020 |
| 202015018 | 501.07-00 | Social Clubs | 04/10/2020 |
| 202015017 | 501.33-00 | Private v. Public Interest Served | 04/10/2020 |
| 202015017 | 501.03-30 | Organizational and Operational Tests | 04/10/2020 |
| 202015016 | 9100.01-00 | Section 42; Low-Income Housing Credit | 04/10/2020 |
| 202015016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2020 |
| 202015016 | 42.00-00 | Low-Income Housing Credit | 04/10/2020 |
| 202015015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2020 |
| 202015015 | 856.00-00 | Definition of Real Estate Investment Trust | 04/10/2020 |
| 202015014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/10/2020 |
| 202015014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/10/2020 |
| 202015014 | 754.02-00 | Timeliness of Election | 04/10/2020 |
| 202015013 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015013 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015012 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015012 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015012 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015011 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015011 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015010 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015010 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015009 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015009 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015008 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015008 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015007 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015007 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015006 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015006 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015005 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015005 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015004 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/10/2020 |
| 202015004 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/10/2020 |
| 202015004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/10/2020 |
| 202015003 | 1362.04-00 | Inadvertent Terminations | 04/10/2020 |
| 202015003 | 1362.00-00 | Election by Small Business Corporation | 04/10/2020 |
| 202015002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/10/2020 |
| 202015002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/10/2020 |
| 202015001 | 7701.00-00 | Definitions | 04/10/2020 |
| 202015001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/10/2020 |
| 202015000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/10/2020 |
| 202014022 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/03/2020 |
| 202014022 | 501.03-30 | Organizational and Operational Tests | 04/03/2020 |
| 202014021 | 4945.04-04 | Grants to Individuals | 04/03/2020 |
| 202014020 | 4945.04-04 | Grants to Individuals | 04/03/2020 |
| 202014019 | 501.03-03 | Trusts | 04/03/2020 |
| 202014018 | 501.04-07 | Homeowners Association | 04/03/2020 |
| 202014018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/03/2020 |
| 202014017 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/03/2020 |
| 202014017 | 501.35-00 | "Exclusively" Test | 04/03/2020 |
| 202014017 | 501.03-30 | Organizational and Operational Tests | 04/03/2020 |
| 202014017 | 501.36-01 | Section 501(c)(3) Organizations | 04/03/2020 |
| 202014016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2020 |
| 202014016 | 501.03-31 | Limitation of Beneficiaries | 04/03/2020 |
| 202014015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2020 |
| 202014015 | 501.03-31 | Limitation of Beneficiaries | 04/03/2020 |
| 202014015 | 501.03-03 | Trusts | 04/03/2020 |
| 202014014 | 9100.11-00 | Section 472; LIFO Election | 04/03/2020 |
| 202014014 | 472.01-00 | Election | 04/03/2020 |
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