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
|
|---|---|---|---|
| 202014013 | 468A.04-02 | Revised Schedules | 04/03/2020 |
| 202014012 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 04/03/2020 |
| 202014012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/03/2020 |
| 202014011 | 1382.00-00 | Taxable Income of Cooperatives | 04/03/2020 |
| 202014011 | 1388.00-00 | Definitions; Special Rules | 04/03/2020 |
| 202014010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014010 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/03/2020 |
| 202014010 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/03/2020 |
| 202014009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014009 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/03/2020 |
| 202014009 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/03/2020 |
| 202014008 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/03/2020 |
| 202014008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014008 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/03/2020 |
| 202014007 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/03/2020 |
| 202014007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014006 | 2703.00-00 | Certain Rights and Restrictions Disregarded | 04/03/2020 |
| 202014006 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/03/2020 |
| 202014005 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/03/2020 |
| 202014005 | 671.02-00 | Persons Treated as Grantors | 04/03/2020 |
| 202014005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/03/2020 |
| 202014005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014004 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/03/2020 |
| 202014004 | 671.02-00 | Persons Treated as Grantors | 04/03/2020 |
| 202014004 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/03/2020 |
| 202014004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014003 | 671.02-00 | Persons Treated as Grantors | 04/03/2020 |
| 202014003 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/03/2020 |
| 202014003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014003 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/03/2020 |
| 202014002 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/03/2020 |
| 202014002 | 671.02-00 | Persons Treated as Grantors | 04/03/2020 |
| 202014002 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/03/2020 |
| 202014002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014001 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 04/03/2020 |
| 202014001 | 671.02-00 | Persons Treated as Grantors | 04/03/2020 |
| 202014001 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 04/03/2020 |
| 202014001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/03/2020 |
| 202014000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/03/2020 |
| 202013016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/27/2020 |
| 202013015 | 7602.00-00 | Examination of Books and Witnesses | 03/27/2020 |
| 202013014 | 9100.09-00 | Section 442; Accounting Periods | 03/27/2020 |
| 202013013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/27/2020 |
| 202013012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/27/2020 |
| 202013011 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/27/2020 |
| 202013010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/27/2020 |
| 202013009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/27/2020 |
| 202013008 | 1502.75-00 | Filing Requirements | 03/27/2020 |
| 202013008 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 03/27/2020 |
| 202013008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 03/27/2020 |
| 202013008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/27/2020 |
| 202013007 | 856.04-00 | Rents From Real Property | 03/27/2020 |
| 202013006 | 856.04-00 | Rents From Real Property | 03/27/2020 |
| 202013005 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013004 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013003 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013002 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013001 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/27/2020 |
| 202012013 | 501.03-30 | Organizational and Operational | 03/20/2020 |
| 202012013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/20/2020 |
| 202012012 | 856.00-00 | Definition of Real Estate Investment Trust | 03/20/2020 |
| 202012011 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/20/2020 |
| 202012007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012007 | 7701.00-00 | Definitions | 03/20/2020 |
| 202012006 | 9100.22-00 | Other | 03/20/2020 |
| 202012006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/20/2020 |
| 202012006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/20/2020 |
| 202012005 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 03/20/2020 |
| 202012004 | 468A.04-02 | Revised Schedules | 03/20/2020 |
| 202012003 | 856.00-00 | Definition of Real Estate Investment Trust | 03/20/2020 |
| 202012002 | 9100.22-00 | Other | 03/20/2020 |
| 202012002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/20/2020 |
| 202012001 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 03/20/2020 |
| 202012001 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012001 | 663.04-00 | 65-Day Rule | 03/20/2020 |
| 202012001 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 03/20/2020 |
| 202012000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/20/2020 |
| 202011014 | 4945.04-04 | Grants to Individuals | 03/13/2020 |
| 202011013 | 4945.04-04 | Grants to Individuals | 03/13/2020 |
| 202011012 | 4942.03-07 | Set-Asides | 03/13/2020 |
| 202011011 | 4945.04-04 | Grants to Individuals | 03/13/2020 |
| 202011010 | 4945.04-04 | Grants to Individuals | 03/13/2020 |
| 202011009 | 4945.04-04 | Grants to Individuals | 03/13/2020 |
| 202011008 | 501.03-30 | Organizational and Operational Tests | 03/13/2020 |
| 202011008 | 501.03-31 | Limitation of Beneficiaries | 03/13/2020 |
| 202011007 | 501.07-05 | Business with Nonmembers | 03/13/2020 |
| 202011006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 03/13/2020 |
| 202011006 | 1502.75-00 | Filing Requirements | 03/13/2020 |
| 202011005 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/13/2020 |
| 202011004 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/13/2020 |
| 202011003 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/13/2020 |
| 202011002 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/13/2020 |
| 202011001 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/13/2020 |
| 202011000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/13/2020 |
| 202010008 | 4945.04-04 | Grants to Individuals | 03/06/2020 |
| 202010007 | 4942.03-07 | Set-Asides | 03/06/2020 |
| 202010006 | 4945.04-04 | Grants to Individuals | 03/06/2020 |
| 202010005 | 4945.04-04 | Grants to Individuals | 03/06/2020 |
| 202010004 | 501.06-01 | Performance of Particular Services for Members | 03/06/2020 |
| 202010004 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 03/06/2020 |
| 202010003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/06/2020 |
| 202010003 | 355.01-02 | Split-Up | 03/06/2020 |
| 202010003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/06/2020 |
| 202010002 | 168.24-01 | Normalization Rules | 03/06/2020 |
| 202010001 | 1362.01-00 | Eligible v. Ineligible | 03/06/2020 |
| 202010001 | 1362.00-00 | Election by Small Business Corporation | 03/06/2020 |
| 202010001 | 1361.01-04 | More than One Class of Stock | 03/06/2020 |
| 202010001 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 03/06/2020 |
| 202010001 | 1362.04-00 | Inadvertent Terminations | 03/06/2020 |
| 202010000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/06/2020 |
| 202009032 | 4945.04-04 | Grants to Individuals | 02/28/2020 |
| 202009031 | 4945.04-04 | Grants to Individuals | 02/28/2020 |
| 202009030 | 4942.03-07 | Set-Asides | 02/28/2020 |
| 202009029 | 4945.04-04 | Grants to Individuals | 02/28/2020 |
| 202009028 | 501.03-05 | Corporations | 02/28/2020 |
| 202009028 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/28/2020 |
| 202009027 | 501.06-01 | Performance of Particular Services for Members | 02/28/2020 |
| 202009027 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/28/2020 |
| 202009026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/28/2020 |
| 202009025 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 02/28/2020 |
| 202009025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/28/2020 |
| 202009024 | 465.00-00 | Deductions Limited to Amount at Risk | 02/28/2020 |
| 202009024 | 1402.01-00 | Net Earnings From Self-Employment | 02/28/2020 |
| 202009023 | 7701.03-06 | Liquidating Trusts | 02/28/2020 |
| 202009022 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/28/2020 |
| 202009022 | 1362.04-00 | Inadvertent Terminations | 02/28/2020 |
| 202009022 | 1362.00-00 | Election by Small Business Corporation | 02/28/2020 |
| 202009022 | 1361.03-03 | Electing Small Business Trusts | 02/28/2020 |
| 202009022 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/28/2020 |
| 202009022 | 1361.00-00 | Definitions | 02/28/2020 |
| 202009021 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009020 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009019 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009018 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009017 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009016 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009015 | 1362.01-02 | Election After Termination | 02/28/2020 |
| 202009015 | 1362.01-00 | Eligible v. Ineligible | 02/28/2020 |
| 202009015 | 1362.00-00 | Election by Small Business Corporation | 02/28/2020 |
| 202009014 | 168.24-01 | Normalization Rules | 02/28/2020 |
| 202009013 | 9100.10-01 | Accounting Methods | 02/28/2020 |
| 202009013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009013 | 475.08-00 | Securities Traders | 02/28/2020 |
| 202009012 | 2652.01-02 | Special Election for QTIP | 02/28/2020 |
| 202009012 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/28/2020 |
| 202009012 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 02/28/2020 |
| 202009012 | 2056.07-00 | Qualified Terminable Interest Property | 02/28/2020 |
| 202009012 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/28/2020 |
| 202009012 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/28/2020 |
| 202009011 | 1362.04-00 | Inadvertent Terminations | 02/28/2020 |
| 202009011 | 1362.02-02 | Ceases to be Small Business Corporation | 02/28/2020 |
| 202009011 | 1361.03-03 | Electing Small Business Trusts | 02/28/2020 |
| 202009010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2020 |
| 202009010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009010 | 7701.00-00 | Definitions | 02/28/2020 |
| 202009009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2020 |
| 202009009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009009 | 7701.00-00 | Definitions | 02/28/2020 |
| 202009008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2020 |
| 202009008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009008 | 7701.00-00 | Definitions | 02/28/2020 |
| 202009007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2020 |
| 202009007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009007 | 7701.00-00 | Definitions | 02/28/2020 |
| 202009006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2020 |
| 202009006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009006 | 7701.00-00 | Definitions | 02/28/2020 |
| 202009005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2020 |
| 202009005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009005 | 7701.00-00 | Definitions | 02/28/2020 |
| 202009004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2020 |
| 202009004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009004 | 7701.00-00 | Definitions | 02/28/2020 |
| 202009003 | 1362.04-00 | Inadvertent Terminations | 02/28/2020 |
| 202009003 | 1362.02-02 | Ceases to be Small Business Corporation | 02/28/2020 |
| 202009003 | 1361.03-02 | Qualified Subchapter S Trusts | 02/28/2020 |
| 202009002 | 355.03-01 | Five-Year Requirement | 02/28/2020 |
| 202009002 | 355.03-00 | Active Business | 02/28/2020 |
| 202009002 | 355.01-00 | Spin-Off | 02/28/2020 |
| 202009002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/28/2020 |
| 202009001 | 1362.04-00 | Inadvertent Terminations | 02/28/2020 |
| 202009001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/28/2020 |
| 202009001 | 1362.02-00 | Termination of Election | 02/28/2020 |
| 202009001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/28/2020 |
| 202009000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/28/2020 |
| 202008009 | 501.06-01 | Performance of Particular Services for Members | 02/21/2020 |
| 202008009 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/21/2020 |
| 202008008 | 1362.04-00 | Inadvertent Terminations | 02/21/2020 |
| 202008008 | 1362.02-02 | Ceases to be Small Business Corporation | 02/21/2020 |
| 202008008 | 1361.03-02 | Qualified Subchapter S Trusts | 02/21/2020 |
| 202008007 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 02/21/2020 |
| 202008006 | 9100.09-00 | Section 442; Accounting Periods | 02/21/2020 |
| 202008005 | 9100.03-00 | Section 146; Volume Cap | 02/21/2020 |
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