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
202033006 501.03-05 Corporations 08/14/2020
202033006 501.03-30 Organizational and Operational Tests 08/14/2020
202033006 501.33-00 Private v. Public Interest Served 08/14/2020
202033006 501.35-00 "Exclusively" Test 08/14/2020
202033005 355.03-00 Active Business 08/14/2020
202033005 355.07-00 Continuity of Interest 08/14/2020
202033005 355.01-01 Split-Off 08/14/2020
202033004 9100.00-00 Extension of Time for Making Certain Elections 08/14/2020
202033003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/14/2020
202033003 355.01-02 Split-Up 08/14/2020
202033003 368.00-00 Definitions Relating to Corporate Reorganizations 08/14/2020
202033003 368.04-00 Assets for Control of Transferee (Type "D") 08/14/2020
202033002 168.24-01 Normalization Rules 08/14/2020
202033001 42.00-00 Low-Income Housing Credit 08/14/2020
202033001 9100.01-00 Section 42; Low-Income Housing Credit 08/14/2020
202033000 6110.00-00 Index for Public Inspection of Written Determination 08/14/2020
202032010 408.03-00 Rollover Contributions 08/07/2020
202032009 408.03-00 Rollover Contributions 08/07/2020
202032008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/07/2020
202032008 501.03-05 Corporations 08/07/2020
202032008 501.31.00 Proof of Exemption 08/07/2020
202032008 501.33-00 Private v. Public Interest Served 08/07/2020
202032008 501.35-00 "Exclusively" Test 08/07/2020
202032007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/07/2020
202032007 501.35-00 "Exclusively" Test 08/07/2020
202032007 501.36-00 Business Activities 08/07/2020
202032007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/07/2020
202032006 4945.04-04 Grants to Individuals 08/07/2020
202032005 4942.03-07 Set-Asides 08/07/2020
202032004 1502.76-00 Taxable Year of Members of Group 08/07/2020
202032004 9100.00-00 Extension of Time for Making Certain Elections 08/07/2020
202032003 884.00-00 Branch Tax 08/07/2020
202032002 168.24-00 Public Utility Property 08/07/2020
202032001 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/07/2020
202032001 9100.00-00 Extension of Time for Making Certain Elections 08/07/2020
202032000 6110.00-00 Index for Public Inspection of Written Determination 08/07/2020
202031011 501.03-30 Organizational and Operational Tests 07/31/2020
202031011 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 07/31/2020
202031010 501.35-00 "Exclusively" Test 07/31/2020
202031010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/31/2020
202031009 509.02-01 Publicly Supported Organizations 07/31/2020
202031008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/31/2020
202031007 401.06-00 Required Distributions 07/31/2020
202031007 408.06-00 Distributions 07/31/2020
202031006 355.01-01 Split-Off 07/31/2020
202031005 1502.75-00 Filing Requirements 07/31/2020
202031005 9100.22-00 Other 07/31/2020
202031004 1502.75-00 Filing Requirements 07/31/2020
202031004 9100.20-00 Section 1502; Election to File Consolidated Return 07/31/2020
202031003 115.03-00 Essential Governmental Function 07/31/2020

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