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
|
|---|---|---|---|
| 202036008 | 501.33-00 | Private v. Public Interest Served | 09/04/2020 |
| 202036007 | 501.36.01 | Section 501(c)(3) Organizations | 09/04/2020 |
| 202036007 | 501.35-00 | "Exclusively" Test | 09/04/2020 |
| 202036006 | 4945.04-04 | Grants to Individuals | 09/04/2020 |
| 202036005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/04/2020 |
| 202036005 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 09/04/2020 |
| 202036005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/04/2020 |
| 202036004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2020 |
| 202036004 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/04/2020 |
| 202036003 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/04/2020 |
| 202036003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/04/2020 |
| 202036002 | 7701.02-00 | Partnerships v. Associations | 09/04/2020 |
| 202036002 | 7701.00-00 | Definitions | 09/04/2020 |
| 202036001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/04/2020 |
| 202036001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/04/2020 |
| 202036001 | 355.03-00 | Active Business | 09/04/2020 |
| 202036001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/04/2020 |
| 202036000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/04/2020 |
| 202035012 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 08/28/2020 |
| 202035012 | 1502.98-03 | Rules Upon Becoming a Member | 08/28/2020 |
| 202035012 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 08/28/2020 |
| 202035011 | 83.00-00 | Property Transferred in Connection With Performance of Services | 08/28/2020 |
| 202035011 | 61.09-07 | Paid Other Than Cash | 08/28/2020 |
| 202035011 | 61.09-00 | Compensation for Services | 08/28/2020 |
| 202035011 | 61.00-00 | Gross Income v. Not Gross Income | 08/28/2020 |
| 202035010 | 401.06-01 | In General | 08/28/2020 |
| 202035010 | 401.06-00 | Required Distributions | 08/28/2020 |
| 202035010 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 08/28/2020 |
| 202035009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/28/2020 |
| 202035009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/28/2020 |
| 202035009 | 355.01-00 | Spin-Off | 08/28/2020 |
| 202035009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/28/2020 |
| 202035008 | 856.00-00 | Definition of Real Estate Investment Trust | 08/28/2020 |
| 202035007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2020 |
| 202035006 | 1388.00-00 | Definitions; Special Rules | 08/28/2020 |
| 202035006 | 1382.02-00 | Patronage Dividends | 08/28/2020 |
| 202035005 | 856.00-00 | Definition of Real Estate Investment Trust | 08/28/2020 |
| 202035005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2020 |
| 202035004 | 115.00-00 | Income of States, Municipalities, etc. | 08/28/2020 |
| 202035003 | 860B.00-00 | Taxation of Holders of Regular Interests | 08/28/2020 |
| 202035002 | 4942.00-00 | Taxes on Failure to Distribute Income | 08/28/2020 |
| 202035002 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/28/2020 |
| 202035002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/28/2020 |
| 202035001 | 104.02-00 | Workmen's Compensation | 08/28/2020 |
| 202035001 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 08/28/2020 |
| 202035000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/28/2020 |
| 202034012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/21/2020 |
| 202034012 | 501.07-00 | Social Clubs | 08/21/2020 |
| 202034011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/21/2020 |
| 202034011 | 501.03-31 | Limitation of Beneficiaries | 08/21/2020 |
| 202034011 | 501.03-30 | Organizational and Operational Tests | 08/21/2020 |
| 202034010 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/21/2020 |
| 202034010 | 501.05-01 | Agriculture and Horticulture Organizations | 08/21/2020 |
| 202034009 | 4945.04-04 | Grants to Individuals | 08/21/2020 |
| 202034008 | 509.02-01 | Publicly Supported Organizations | 08/21/2020 |
| 202034007 | 509.02-01 | Publicly Supported Organizations | 08/21/2020 |
| 202034006 | 4945.04-04 | Grants to Individuals | 08/21/2020 |
| 202034005 | 468A.04-02 | Revised Schedules | 08/21/2020 |
| 202034004 | 168.24-00 | Public Utility Property | 08/21/2020 |
| 202034003 | 1275.08-00 | Integration | 08/21/2020 |
| 202034003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/21/2020 |
| 202034002 | 408.03-00 | Rollover Contributions | 08/21/2020 |
| 202034001 | 4941.04-00 | Definition of Self-Dealing | 08/21/2020 |
| 202034001 | 501.09-01 | Permissible Benefits | 08/21/2020 |
| 202034001 | 4945.04-00 | Definition of Taxable Expenditure | 08/21/2020 |
| 202034001 | 4942.03-05 | Qualifying Distribution | 08/21/2020 |
| 202034000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/21/2020 |
| 202033008 | 408.00-00 | Individual Retirement Accounts | 08/14/2020 |
| 202033007 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 08/14/2020 |
| 202033006 | 501.03-30 | Organizational and Operational Tests | 08/14/2020 |
| 202033006 | 501.03-05 | Corporations | 08/14/2020 |
| 202033006 | 501.35-00 | "Exclusively" Test | 08/14/2020 |
| 202033006 | 501.33-00 | Private v. Public Interest Served | 08/14/2020 |
| 202033006 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/14/2020 |
| 202033005 | 355.01-01 | Split-Off | 08/14/2020 |
| 202033005 | 355.07-00 | Continuity of Interest | 08/14/2020 |
| 202033005 | 355.03-00 | Active Business | 08/14/2020 |
| 202033004 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/14/2020 |
| 202033003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/14/2020 |
| 202033003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/14/2020 |
| 202033003 | 355.01-02 | Split-Up | 08/14/2020 |
| 202033003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 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 | 501.35-00 | "Exclusively" Test | 08/07/2020 |
| 202032008 | 501.33-00 | Private v. Public Interest Served | 08/07/2020 |
| 202032008 | 501.31.00 | Proof of Exemption | 08/07/2020 |
| 202032008 | 501.03-05 | Corporations | 08/07/2020 |
| 202032008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/07/2020 |
| 202032007 | 501.36-00 | Business Activities | 08/07/2020 |
| 202032007 | 501.35-00 | "Exclusively" Test | 08/07/2020 |
| 202032007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 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 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/07/2020 |
| 202032004 | 1502.76-00 | Taxable Year of Members of Group | 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 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/31/2020 |
| 202031010 | 501.35-00 | "Exclusively" Test | 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 | 115.00-00 | Income of States, Municipalities, etc. | 07/31/2020 |
| 202031003 | 115.03-00 | Essential Governmental Function | 07/31/2020 |
| 202031002 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 07/31/2020 |
| 202031002 | 7701.01-00 | Associations v. Corporations | 07/31/2020 |
| 202031002 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/31/2020 |
| 202031002 | 336.01-00 | General Rule | 07/31/2020 |
| 202031001 | 856.00-00 | Definition of Real Estate Investment Trust | 07/31/2020 |
| 202031001 | 856.04-00 | Rents From Real Property | 07/31/2020 |
| 202031001 | 856.02-00 | Investment Requirements | 07/31/2020 |
| 202031000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/31/2020 |
| 202029006 | 408.03-00 | Rollover Contributions | 07/17/2020 |
| 202029005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/17/2020 |
| 202029004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/17/2020 |
| 202029003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/17/2020 |
| 202029003 | 355.03-00 | Active Business | 07/17/2020 |
| 202029002 | 856.00-00 | Definition of Real Estate Investment Trust | 07/17/2020 |
| 202029002 | 856.01-00 | Income Requirements | 07/17/2020 |
| 202029001 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 07/17/2020 |
| 202029001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/17/2020 |
| 202029000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/17/2020 |
| 202028003 | 4945.04-04 | Grants to Individuals | 07/10/2020 |
| 202028002 | 4945.04-04 | Grants to Individuals | 07/10/2020 |
| 202028001 | 4942.03-07 | Set-Asides | 07/10/2020 |
| 202028000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/10/2020 |
| 202027003 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/02/2020 |
| 202027003 | 512.10-00 | Modifications | 07/02/2020 |
| 202027003 | 265.00-00 | Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) | 07/02/2020 |
| 202027002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/02/2020 |
| 202027001 | 1362.00-00 | Election by Small Business Corporation | 07/02/2020 |
| 202027001 | 1362.02-00 | Termination of Election | 07/02/2020 |
| 202027001 | 1362.01-00 | Eligible v. Ineligible | 07/02/2020 |
| 202027000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/02/2020 |
| 202026004 | 4945.04-04 | Grants to Individuals | 06/26/2020 |
| 202026003 | 4945.04-04 | Grants to Individuals | 06/26/2020 |
| 202026002 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 06/26/2020 |
| 202026002 | 6511.10-00 | Return Filed | 06/26/2020 |
| 202026002 | 6511.09-00 | Timeliness of Claim | 06/26/2020 |
| 202026002 | 6511.01-03 | Claim Filed Late | 06/26/2020 |
| 202026002 | 6511.01-01 | Return Filed | 06/26/2020 |
| 202026002 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 06/26/2020 |
| 202026002 | 6501.04-11 | Amended Returns | 06/26/2020 |
| 202026002 | 6501.03-03 | Date Limitations Begin | 06/26/2020 |
| 202026002 | 6501.03-01 | Date Return Filed | 06/26/2020 |
| 202026001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/26/2020 |
| 202026001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/26/2020 |
| 202026001 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 06/26/2020 |
| 202026001 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 06/26/2020 |
| 202026001 | 355.01-01 | Split-Off | 06/26/2020 |
| 202026000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/26/2020 |
| 202025028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202025001 | 4942.03-07 | Set-Asides | 06/19/2020 |
| 202025000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/19/2020 |
| 202024016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/12/2020 |
| 202024015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/12/2020 |
| 202024014 | 4942.03-03 | Minimum Investment Return | 06/12/2020 |
| 202024014 | 4942.03-05 | Qualifying Distribution | 06/12/2020 |
| 202024013 | 382.07-05 | Segregation Rules | 06/12/2020 |
| 202024012 | 7701.00-00 | Definitions | 06/12/2020 |
| 202024012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/12/2020 |
| 202024012 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2020 |
| 202024011 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2020 |
| 202024010 | 7701.00-00 | Definitions | 06/12/2020 |
| 202024010 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2020 |
| 202024009 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/12/2020 |
| 202024008 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/12/2020 |
| 202024007 | 1362.04-00 | Inadvertent Terminations | 06/12/2020 |
| 202024006 | 9100.22-00 | Other | 06/12/2020 |
| 202024005 | 453.08-00 | Revocation of Elections | 06/12/2020 |
| 202024004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/12/2020 |
| 202024003 | 856.00-00 | Definition of Real Estate Investment Trust | 06/12/2020 |
| 202024003 | 857.05-00 | Earnings and Profits | 06/12/2020 |
| 202024003 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 06/12/2020 |
| 202024003 | 856.01-00 | Income Requirements | 06/12/2020 |
| 202024002 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 06/12/2020 |
| 202024001 | 1362.00-00 | Election by Small Business Corporation | 06/12/2020 |
| 202024000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/12/2020 |
| 202023012 | 509.00-00 | Private Foundation Defined | 06/05/2020 |
| 202023012 | 509.02-01 | Publicly Supported Organizations | 06/05/2020 |
| 202023012 | 509.02-00 | Exceptions to Private Foundation Status | 06/05/2020 |
| 202023011 | 4942.03-07 | Set-Asides | 06/05/2020 |
| 202023010 | 4945.04-04 | Grants to Individuals | 06/05/2020 |
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