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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on 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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