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
|
|---|---|---|---|
| 202026002 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 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 |
| 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 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 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 | 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 |
| 202024012 | 7701.00-00 | Definitions | 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 | 509.02-01 | Publicly Supported Organizations | 06/05/2020 |
| 202023012 | 509.02-00 | Exceptions to Private Foundation Status | 06/05/2020 |
| 202023012 | 509.00-00 | Private Foundation Defined | 06/05/2020 |
| 202023011 | 4942.03-07 | Set-Asides | 06/05/2020 |
| 202023010 | 4945.04-04 | Grants to Individuals | 06/05/2020 |
| 202023009 | 4945.04-04 | Grants to Individuals | 06/05/2020 |
| 202023008 | 501.04-06 | Community | 06/05/2020 |
| 202023008 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 06/05/2020 |
| 202023007 | 408.03-00 | Rollover Contributions | 06/05/2020 |
| 202023006 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 06/05/2020 |
| 202023006 | 6511.03-00 | Special Rules | 06/05/2020 |
| 202023006 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 06/05/2020 |
| 202023005 | 1295.02-02 | Retroactive Elections | 06/05/2020 |
| 202023004 | 1295.02-02 | Retroactive Elections | 06/05/2020 |
| 202023003 | 9100.22-00 | Other | 06/05/2020 |
| 202023003 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/05/2020 |
| 202023002 | 9100.04-00 | Section 168; MACRS | 06/05/2020 |
| 202023001 | 401.29-00 | Cash or Deferred Arrangements | 06/05/2020 |
| 202023001 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 06/05/2020 |
| 202023001 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/05/2020 |
| 202023000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/05/2020 |
| 202022009 | 501.04-03 | Political Activities Organizations | 05/29/2020 |
| 202022009 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/29/2020 |
| 202022008 | 501.07-00 | Social Clubs | 05/29/2020 |
| 202022007 | 501.03-30 | Organizational and Operational Tests | 05/29/2020 |
| 202022007 | 501.03-05}Corporations | 05/29/2020 | |
| 202022007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 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 |
| 202022006 | 501.03-05 | Corporations | 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 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/29/2020 |
| 202022004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/29/2020 |
| 202022004 | 851.01-00 | Election to be Regulated Investment Company | 05/29/2020 |
| 202022004 | 851.00-00 | Definition of Regulated Investment Company | 05/29/2020 |
| 202022003 | 1362.04-00 | Inadvertent Terminations | 05/29/2020 |
| 202022003 | 1362.00-00 | Election by Small Business Corporation | 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 |
| 202022002 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 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 | 501.36-01 | Section 501(c)(3) Organizations | 05/22/2020 |
| 202021026 | 501.33-00 | Private v. Public Interest Served | 05/22/2020 |
| 202021026 | 501.03-30 | Organizational and Operational Tests | 05/22/2020 |
| 202021026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/22/2020 |
| 202021025 | 501.33-00 | Private v. Public Interest Served | 05/22/2020 |
| 202021025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/22/2020 |
| 202021024 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/22/2020 |
| 202021023 | 4945.04-04 | Grants to Individuals | 05/22/2020 |
| 202021022 | 4945.04-04 | Grants to Individuals | 05/22/2020 |
| 202021021 | 501.03-30 | Organizational and Operational Tests | 05/22/2020 |
| 202021021 | 501.33-00 | Private v. Public Interest Served | 05/22/2020 |
| 202021021 | 501.35-00 | "Exclusively" Test | 05/22/2020 |
| 202021020 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021020 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/22/2020 |
| 202021020 | 851.01-00 | Election to be Regulated Investment Company | 05/22/2020 |
| 202021020 | 851.00-00 | Definition of Regulated Investment Company | 05/22/2020 |
| 202021019 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 05/22/2020 |
| 202021019 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021018 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 05/22/2020 |
| 202021017 | 992.02-00 | Election | 05/22/2020 |
| 202021017 | 9100.22-00 | Other | 05/22/2020 |
| 202021016 | 1362.02-00 | Termination of Election | 05/22/2020 |
| 202021016 | 1362.01-01 | Shareholder Consent | 05/22/2020 |
| 202021016 | 1362.00-00 | Election by Small Business Corporation | 05/22/2020 |
| 202021015 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021014 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021013 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021012 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021011 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021010 | 9100.22-00 | Other | 05/22/2020 |
| 202021010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021010 | 382.12-16 | Controlled Groups | 05/22/2020 |
| 202021010 | 382.12-00 | Operating Rules | 05/22/2020 |
| 202021010 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 05/22/2020 |
| 202021009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/22/2020 |
| 202021008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/22/2020 |
| 202021008 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/22/2020 |
| 202021007 | 1362.01-01 | Shareholder Consent | 05/22/2020 |
| 202021007 | 1362.01-00 | Eligible v. Ineligible | 05/22/2020 |
| 202021007 | 1362.00-00 | Election by Small Business Corporation | 05/22/2020 |
| 202021007 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/22/2020 |
| 202021007 | 1361.01-04 | More than One Class of Stock | 05/22/2020 |
| 202021007 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 05/22/2020 |
| 202021007 | 1361.00-00 | Definitions | 05/22/2020 |
| 202021006 | 1362.02-00 | Termination of Election | 05/22/2020 |
| 202021006 | 1362.00-00 | Election by Small Business Corporation | 05/22/2020 |
| 202021006 | 1361.03-03 | Electing Small Business Trusts | 05/22/2020 |
| 202021006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/22/2020 |
| 202021006 | 1362.02-02 | Ceases to be Small Business Corporation | 05/22/2020 |
| 202021006 | 1362.04-00 | Inadvertent Terminations | 05/22/2020 |
| 202021006 | 1361.00-00 | Definitions | 05/22/2020 |
| 202021005 | 9100.04-00 | Section 168; MACRS | 05/22/2020 |
| 202021005 | 9100.02-00 | Section 59(e) | 05/22/2020 |
| 202021004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021003 | 2056.07-00 | Qualified Terminable Interest Property | 05/22/2020 |
| 202021002 | 1361.00-00 | Definitions | 05/22/2020 |
| 202021001 | 4947.02-00 | Split-Interest Trusts | 05/22/2020 |
| 202021001 | 4941.04-00 | Definition of Self-Dealing | 05/22/2020 |
| 202021000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/22/2020 |
| 202020025 | 4945.04-04 | Grants to Individuals | 05/15/2020 |
| 202020024 | 501.30-00 | Control of Corporation | 05/15/2020 |
| 202020024 | 501.36-01 | Section 501(c)(3) Organizations | 05/15/2020 |
| 202020023 | 4945.04-04 | Grants to Individuals | 05/15/2020 |
| 202020022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/15/2020 |
| 202020021 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/15/2020 |
| 202020020 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/15/2020 |
| 202020020 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/15/2020 |
| 202020020 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2020 |
| 202020019 | 414.07-00 | Governmental Plan | 05/15/2020 |
| 202020018 | 7701.00-00 | Definitions | 05/15/2020 |
| 202020018 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2020 |
| 202020017 | 453.06-06 | Election Out | 05/15/2020 |
| 202020016 | 1362.04-00 | Inadvertent Terminations | 05/15/2020 |
| 202020016 | 1362.02-00 | Termination of Election | 05/15/2020 |
| 202020016 | 1362.01-00 | Eligible v. Ineligible | 05/15/2020 |
| 202020016 | 1362.00-00 | Election by Small Business Corporation | 05/15/2020 |
| 202020015 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2020 |
| 202020014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/15/2020 |
| 202020014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2020 |
| 202020014 | 7701.00-00 | Definitions | 05/15/2020 |
| 202020013 | 7701.00-00 | Definitions | 05/15/2020 |
| 202020013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/15/2020 |
| 202020013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/15/2020 |
| 202020012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/15/2020 |
| 202020012 | 9100.22-00 | Other | 05/15/2020 |
| 202020011 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 05/15/2020 |
| 202020010 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/15/2020 |
| 202020010 | 2601.01-00 | Effective Dates | 05/15/2020 |
| 202020010 | 2514.03-00 | Definition of General Power of Appointment | 05/15/2020 |
| 202020010 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/15/2020 |
| 202020009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/15/2020 |
| 202020009 | 2601.01-00 | Effective Dates | 05/15/2020 |
| 202020009 | 2514.03-00 | Definition of General Power of Appointment | 05/15/2020 |
| 202020009 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/15/2020 |
| 202020008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/15/2020 |
| 202020008 | 2601.01-00 | Effective Dates | 05/15/2020 |
| 202020008 | 2514.03-00 | Definition of General Power of Appointment | 05/15/2020 |
| 202020008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/15/2020 |
| 202020007 | 856.00-00 | Definition of Real Estate Investment Trust | 05/15/2020 |
| 202020006 | 414.07-00 | Governmental Plan | 05/15/2020 |
| 202020005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/15/2020 |
| 202020005 | 1361.00-00 | Definitions | 05/15/2020 |
| 202020004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/15/2020 |
| 202020004 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/15/2020 |
| 202020003 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/15/2020 |
| 202020003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/15/2020 |
| 202020002 | 170.14-00 | Qualified Conservation Contribution | 05/15/2020 |
| 202020001 | 6231.03-00 | Partnership Item | 05/15/2020 |
| 202020001 | 6231.05-00 | Affected Item | 05/15/2020 |
| 202020000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/15/2020 |
| 202019031 | 4945.04-04 | Grants to Individuals | 05/08/2020 |
| 202019030 | 4945.04-04 | Grants to Individuals | 05/08/2020 |
| 202019029 | 501.36-00 | Business Activities | 05/08/2020 |
| 202019028 | 501.03-05 | Corporations | 05/08/2020 |
| 202019028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/08/2020 |
| 202019027 | 501.07-00 | Social Clubs | 05/08/2020 |
| 202019026 | 115.06-02 | Accruing to the State v. Accruing to Nongovernmental Persons | 05/08/2020 |
| 202019026 | 115.03-00 | Essential Governmental Function | 05/08/2020 |
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