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
|
|---|---|---|---|
| 202008005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2020 |
| 202008005 | 146.07-00 | Carryforward of Allocation | 02/21/2020 |
| 202008005 | 146.00-00 | Volume Cap | 02/21/2020 |
| 202008004 | 9100.09-00 | Section 442; Accounting Periods | 02/21/2020 |
| 202008003 | 9100.02-04 | IDC Expenditures | 02/21/2020 |
| 202008002 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/21/2020 |
| 202008002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2020 |
| 202008002 | 1502.75-00 | Filing Requirements | 02/21/2020 |
| 202008002 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 02/21/2020 |
| 202008001 | 1362.04-00 | Inadvertent Terminations | 02/21/2020 |
| 202008001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/21/2020 |
| 202008001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/21/2020 |
| 202008000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/21/2020 |
| 202007022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/14/2020 |
| 202007021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/14/2020 |
| 202007021 | 501.06-01 | Performance of Particular Services for Members | 02/14/2020 |
| 202007020 | 4945.04-04 | Grants to Individuals | 02/14/2020 |
| 202007019 | 501.03-20 | Religious Organizations | 02/14/2020 |
| 202007019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2020 |
| 202007018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2020 |
| 202007017 | 6230.01-00 | Coordination with Deficiency Proceedings | 02/14/2020 |
| 202007017 | 6223.00-00 | Notice to Partners of Proceedings | 02/14/2020 |
| 202007016 | 164.00-00 | Taxes | 02/14/2020 |
| 202007015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007015 | 469.14-00 | Real Property Business | 02/14/2020 |
| 202007015 | 469.03-03 | Definition of Activity | 02/14/2020 |
| 202007015 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/14/2020 |
| 202007014 | 1362.04-00 | Inadvertent Terminations | 02/14/2020 |
| 202007014 | 1362.01-01 | Shareholder Consent | 02/14/2020 |
| 202007014 | 1362.01-00 | Eligible v. Ineligible | 02/14/2020 |
| 202007014 | 1362.00-00 | Election by Small Business Corporation | 02/14/2020 |
| 202007013 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/14/2020 |
| 202007013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007013 | 2642.00-00 | Inclusion Ratio | 02/14/2020 |
| 202007012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007012 | 2642.00-00 | Inclusion Ratio | 02/14/2020 |
| 202007012 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/14/2020 |
| 202007011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/14/2020 |
| 202007011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007011 | 2642.00-00 | Inclusion Ratio | 02/14/2020 |
| 202007010 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/14/2020 |
| 202007010 | 2041.03-00 | General Power v. Not a General Power | 02/14/2020 |
| 202007010 | 2514.03-00 | Definition of General Power of Appointment | 02/14/2020 |
| 202007010 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/14/2020 |
| 202007010 | 671.02-00 | Persons Treated as Grantors | 02/14/2020 |
| 202007010 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/14/2020 |
| 202007009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2020 |
| 202007008 | 7701.00-00 | Definitions | 02/14/2020 |
| 202007007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2020 |
| 202007007 | 7701.00-00 | Definitions | 02/14/2020 |
| 202007006 | 7701.00-00 | Definitions | 02/14/2020 |
| 202007006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2020 |
| 202007005 | 1362.04-00 | Inadvertent Terminations | 02/14/2020 |
| 202007005 | 1362.00-00 | Election by Small Business Corporation | 02/14/2020 |
| 202007004 | 754.02-00 | Timeliness of Election | 02/14/2020 |
| 202007004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/14/2020 |
| 202007004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/14/2020 |
| 202007003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007003 | 754.02-00 | Timeliness of Election | 02/14/2020 |
| 202007002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2020 |
| 202007002 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 02/14/2020 |
| 202007001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/14/2020 |
| 202007001 | 1362.04-00 | Inadvertent Terminations | 02/14/2020 |
| 202007001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/14/2020 |
| 202007000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/14/2020 |
| 202006016 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/07/2020 |
| 202006015 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/07/2020 |
| 202006014 | 4945.04-04 | Grants to Individuals | 02/07/2020 |
| 202006013 | 4945.04.04 | Grants to Individuals | 02/07/2020 |
| 202006012 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/07/2020 |
| 202006012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006012 | 469.14-00 | Real Property Business | 02/07/2020 |
| 202006011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006010 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/07/2020 |
| 202006010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006010 | 469.14-00 | Real Property Business | 02/07/2020 |
| 202006010 | 469.03-03 | Definition of Activity | 02/07/2020 |
| 202006009 | 7701.00-00 | Definitions | 02/07/2020 |
| 202006009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/07/2020 |
| 202006008 | 1362.01-03 | Late Elections | 02/07/2020 |
| 202006008 | 1362.00-00 | Election by Small Business Corporation | 02/07/2020 |
| 202006007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2020 |
| 202006007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2020 |
| 202006007 | 754.02-00 | Timeliness of Election | 02/07/2020 |
| 202006006 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006006 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006006 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006006 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006006 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006005 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006005 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006005 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006005 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006005 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006005 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006004 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006004 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006004 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006004 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006004 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006003 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006003 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006003 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006003 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006003 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006003 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006002 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006002 | 671.02-00 | Persons Treated as Grantors | 02/07/2020 |
| 202006002 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/07/2020 |
| 202006002 | 2514.03-00 | Definition of General Power of Appointment | 02/07/2020 |
| 202006002 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/07/2020 |
| 202006002 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
| 202006001 | 856.01-00 | Income Requirements | 02/07/2020 |
| 202006001 | 856.00-00 | Definition of Real Estate Investment Trust | 02/07/2020 |
| 202006000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/07/2020 |
| 202005027 | 4942.03-07 | Set-Asides | 01/31/2020 |
| 202005026 | 4945.04-04 | Grants to Individuals | 01/31/2020 |
| 202005025 | 4942.03-07 | Set-Asides | 01/31/2020 |
| 202005024 | 4945.04-04 | Grants to Individuals | 01/31/2020 |
| 202005023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2020 |
| 202005022 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/31/2020 |
| 202005022 | 501.05-01 | Agriculture and Horticulture Organizations | 01/31/2020 |
| 202005021 | 501.03-30 | Organizational and Operational Tests | 01/31/2020 |
| 202005021 | 501.36-03 | Publishing Activities, Radio, Television, etc. | 01/31/2020 |
| 202005020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2020 |
| 202005020 | 501.03-17 | Political Action Organizations | 01/31/2020 |
| 202005020 | 527.00-00 | Political Organizations | 01/31/2020 |
| 202005020 | 501.33-00 | Private v. Public Interest Served | 01/31/2020 |
| 202005019 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 01/31/2020 |
| 202005019 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 01/31/2020 |
| 202005018 | 856.01-00 | Income Requirements | 01/31/2020 |
| 202005017 | 856.01-00 | Income Requirements | 01/31/2020 |
| 202005016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005016 | 2056.07-00 | Qualified Terminable Interest Property | 01/31/2020 |
| 202005015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2020 |
| 202005014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2020 |
| 202005014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005014 | 754.02-00 | Timeliness of Election | 01/31/2020 |
| 202005014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/31/2020 |
| 202005013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/31/2020 |
| 202005013 | 9100.22-00 | Other | 01/31/2020 |
| 202005012 | 1362.04-00 | Inadvertent Terminations | 01/31/2020 |
| 202005011 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 01/31/2020 |
| 202005011 | 7704.03-00 | Qualifying Income | 01/31/2020 |
| 202005010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005009 | 7701.00-00 | Definitions | 01/31/2020 |
| 202005009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2020 |
| 202005009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005008 | 7701.00-00 | Definitions | 01/31/2020 |
| 202005008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2020 |
| 202005008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005007 | 7701.00-00 | Definitions | 01/31/2020 |
| 202005007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2020 |
| 202005007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005006 | 7701.00-00 | Definitions | 01/31/2020 |
| 202005006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2020 |
| 202005006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005005 | 7701.00-00 | Definitions | 01/31/2020 |
| 202005005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2020 |
| 202005005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005004 | 1362.00-00 | Election by Small Business Corporation | 01/31/2020 |
| 202005004 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 01/31/2020 |
| 202005004 | 1362.04-00 | Inadvertent Terminations | 01/31/2020 |
| 202005004 | 1362.02-03 | Passive Investment Income | 01/31/2020 |
| 202005004 | 1362.02-00 | Termination of Election | 01/31/2020 |
| 202005003 | 2642.00-00 | Inclusion Ratio | 01/31/2020 |
| 202005003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005002 | 1362.01-00 | Eligible v. Ineligible | 01/31/2020 |
| 202005001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 01/31/2020 |
| 202005001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 01/31/2020 |
| 202005000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/31/2020 |
| 202004022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/24/2020 |
| 202004021 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004020 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004019 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004018 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004017 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004016 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004015 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 01/24/2020 |
| 202004015 | 501.03-30 | Organizational and Operational Tests | 01/24/2020 |
| 202004014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2020 |
| 202004013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2020 |
| 202004012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/24/2020 |
| 202004012 | 501.36-01 | Section 501(c)(3) Organizations | 01/24/2020 |
| 202004012 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 01/24/2020 |
| 202004011 | 501.03-30 | Organizational and Operational Tests | 01/24/2020 |
| 202004011 | 501.36-01 | Section 501(c)(3) Organizations | 01/24/2020 |
| 202004010 | 165.00-00 | Deductions For Losses | 01/24/2020 |
| 202004010 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 01/24/2020 |
| 202004009 | 6045.00-00 | Returns of Brokers | 01/24/2020 |
| 202004008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2020 |
| 202004007 | 7701.00-00 | Definitions | 01/24/2020 |
| 202004007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2020 |
| 202004007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2020 |
| 202004006 | 7701.00-00 | Definitions | 01/24/2020 |
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