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 Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
202047015 501.04-07 Homeowners Association 11/20/2020
202047015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 11/20/2020
202047014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047014 501.03-05 Corporations 11/20/2020
202047014 501.04-06 Community 11/20/2020
202047014 501.35-00 "Exclusively" Test 11/20/2020
202047014 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 11/20/2020
202047013 501.35-00 "Exclusively" Test 11/20/2020
202047012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047012 501.03-05 Corporations 11/20/2020
202047012 501.03-30 Organizational and Operational Tests 11/20/2020
202047012 501.33-00 Private v. Public Interest Served 11/20/2020
202047011 509.01-01 Private Foundation 11/20/2020
202047010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047010 501.35-00 "Exclusively" Test 11/20/2020
202047010 501.33-00 Private v. Public Interest Served 11/20/2020
202047009 501.33-00 Private v. Public Interest Served 11/20/2020
202047009 501.03-05 Corporations 11/20/2020
202047009 501.03-30 Organizational and Operational Tests 11/20/2020
202047009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/20/2020
202047008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/20/2020
202047007 355.01-00 Spin-Off 11/20/2020
202047007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/20/2020
202047006 721.03-00 Transfer of Intangibles 11/20/2020
202047006 721.04-00 Gain Includible by Non U.S. Person 11/20/2020
202047005 664.03-02 Charitable Remainder Unitrust 11/20/2020
202047005 664.03-00 Definitions 11/20/2020
202047005 664.00-00 Charitable Remainder Trusts 11/20/2020
202047005 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 11/20/2020
202047005 170.00-00 Charitable, Etc. Contributions and Gifts 11/20/2020
202047004 168.24-00 Public Utility Property 11/20/2020
202047003 856.04-00 Rents From Real Property 11/20/2020
202047002 6041.03-00 Fixed or Determinable Gains, Profits, or Income 11/20/2020
202047002 61.00-00 Gross Income v. Not Gross Income 11/20/2020
202047001 1362.00-00 Election by Small Business Corporation 11/20/2020
202047000 6110.00-00 Index for Public Inspection of Written Determination 11/20/2020
202046011 4945.04-04 Grants to Individuals 11/13/2020
202046010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/13/2020
202046010 501.03-05 Corporations 11/13/2020
202046010 501.33-00 Private v. Public Interest Served 11/13/2020
202046010 501.35-00 "Exclusively" Test 11/13/2020
202046009 115.07-00 Filing Requirements 11/13/2020
202046009 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 11/13/2020
202046009 7701.03-00 Association v. Trust 11/13/2020
202046009 115.00-00 Income of States, Municipalities, etc. 11/13/2020
202046008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 11/13/2020
202046008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/13/2020
202046008 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046008 9100.22-00 Other 11/13/2020
202046007 168.24-00 Public Utility Property 11/13/2020
202046006 2010.04-00 Portability Election under § 2010(c)(5)(A) 11/13/2020
202046006 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 11/13/2020
202046006 2010.00-00 Unified Credit Against Estate Tax 11/13/2020
202046005 1361.05-00 Qualified Subchapter S Subsidiary 11/13/2020
202046005 1362.00-00 Election by Small Business Corporation 11/13/2020
202046005 1362.04-00 Inadvertent Terminations 11/13/2020
202046005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046004 141.03-00 Nongovernmental Output Property Acquired 11/13/2020
202046003 7701.00-00 Definitions 11/13/2020
202046003 9100.00-00 Extension of Time for Making Certain Elections 11/13/2020
202046003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2020
202046002 1362.00-00 Election by Small Business Corporation 11/13/2020
202046002 1362.01-00 Eligible v. Ineligible 11/13/2020
202046002 1362.02-00 Termination of Election 11/13/2020
202046002 1361.03-02 Qualified Subchapter S Trusts 11/13/2020
202046002 1362.04-00 Inadvertent Terminations 11/13/2020
202046002 1362.02-02 Ceases to be Small Business Corporation 11/13/2020
202046001 460.00-00 Special Rules for Long-Term Contracts 11/13/2020
202046000 6110.00-00 Index for Public Inspection of Written Determination 11/13/2020
202045013 4945.04-04 Grants to Individuals 11/06/2020
202045012 162.01-07 Allocation Between Business and Personal 11/06/2020
202045011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/06/2020
202045010 1361.03-03 Electing Small Business Trusts 11/06/2020
202045010 1362.04-00 Inadvertent Terminations 11/06/2020
202045009 1362.04-00 Inadvertent Terminations 11/06/2020
202045009 1361.03-03 Electing Small Business Trusts 11/06/2020
202045008 1361.03-03 Electing Small Business Trusts 11/06/2020
202045008 1362.04-00 Inadvertent Terminations 11/06/2020
202045007 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 11/06/2020
202045007 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 11/06/2020
202045006 1362.01-03 Late Elections 11/06/2020
202045005 1502.75-00 Filing Requirements 11/06/2020
202045005 9100.20-00 Section 1502; Election to File Consolidated Return 11/06/2020
202045004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/06/2020
202045004 9100.00-00 Extension of Time for Making Certain Elections 11/06/2020
202045003 1502.50-00 Life and Non-Life 11/06/2020
202045003 1504.02-00 Includible Corporation v. Not an Includible Corporation 11/06/2020
202045003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/06/2020
202045003 368.04-00 Assets for Control of Transferee (Type "D") 11/06/2020
202045002 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 11/06/2020
202045002 4980.02-00 Exceptions 11/06/2020
202045002 415.02-01 Annual Addition 11/06/2020
202045001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/06/2020
202045001 355.01-00 Spin-Off 11/06/2020
202045001 355.03-00 Active Business 11/06/2020
202045000 6110.00-00 Index for Public Inspection of Written Determination 11/06/2020
202044012 408.03-00 Rollover Contributions 10/30/2020
202044011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/30/2020
202044011 501.33-00 Private v. Public Interest Served 10/30/2020

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