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
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UILC
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Subject
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Released
|
|---|---|---|---|
| 202022007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/29/2020 |
| 202022007 | 501.03-30 | Organizational and Operational Tests | 05/29/2020 |
| 202022007 | 501.03-05}Corporations | 05/29/2020 | |
| 202022006 | 501.03-05 | Corporations | 05/29/2020 |
| 202022006 | 501.36-00 | Business Activities | 05/29/2020 |
| 202022006 | 501.33-00 | Private v. Public Interest Served | 05/29/2020 |
| 202022006 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/29/2020 |
| 202022005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/29/2020 |
| 202022005 | 7805.01-01 | Prospective Application of Rulings | 05/29/2020 |
| 202022005 | 7805.00-00 | Rules and Regulations | 05/29/2020 |
| 202022005 | 361.02-02 | Certain Transfers to Creditors | 05/29/2020 |
| 202022005 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/29/2020 |
| 202022004 | 851.00-00 | Definition of Regulated Investment Company | 05/29/2020 |
| 202022004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/29/2020 |
| 202022004 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/29/2020 |
| 202022004 | 851.01-00 | Election to be Regulated Investment Company | 05/29/2020 |
| 202022003 | 1362.00-00 | Election by Small Business Corporation | 05/29/2020 |
| 202022003 | 1362.04-00 | Inadvertent Terminations | 05/29/2020 |
| 202022002 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 05/29/2020 |
| 202022002 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 05/29/2020 |
| 202022002 | 671.02-00 | Persons Treated as Grantors | 05/29/2020 |
| 202022001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/29/2020 |
| 202022000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/29/2020 |
| 202021026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/22/2020 |
| 202021026 | 501.36-01 | Section 501(c)(3) Organizations | 05/22/2020 |
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