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 501.33-00 Private v. Public Interest Served 11/20/2020
202047010 501.35-00 "Exclusively" Test 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 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 11/20/2020
202047005 664.00-00 Charitable Remainder Trusts 11/20/2020
202047005 664.03-00 Definitions 11/20/2020
202047005 664.03-02 Charitable Remainder Unitrust 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 501.32-00 Income Inures v. does Not Inure to Private Individual 10/30/2020
202044011 501.32-01 Distribution of Assets to Private Individuals 10/30/2020
202044011 501.33-00 Private v. Public Interest Served 10/30/2020
202044010 6226.00-00 Judicial Review of Final Partnership Administrative Adjustments 10/30/2020
202044010 6663.00-00 Fraud Penalty 10/30/2020
202044010 6221.00-00 Tax Treatment Determined At Partnership Level 10/30/2020
202044009 6221B.00-00 Tax Treatment Determined At Partnership Level-BBA 10/30/2020
202044009 6225B.01-00 Determination of Imputed Underpayments - BBA 10/30/2020
202044009 6226B.01-00 Adjustments Taken into Account by Partner 10/30/2020
202044009 6233B.00-00 Interest and Penalties 10/30/2020
202044009 6663.00-00 Fraud Penalty 10/30/2020
202044008 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/30/2020
202044008 6502.00-00 Collection After Assessment (Timely v. Not Timely) 10/30/2020
202044007 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 10/30/2020
202044007 6676.00-00 Erroneous claim for refund or credit 10/30/2020
202044006 9100.00-00 Extension of Time for Making Certain Elections 10/30/2020
202044005 614.04-00 Aggregating Non-Operating Mineral Interests 10/30/2020
202044004 9100.00-00 Extension of Time for Making Certain Elections 10/30/2020
202044004 9100.20-00 Section 1502; Election to File Consolidated Return 10/30/2020
202044003 1362.00-00 Election by Small Business Corporation 10/30/2020
202044003 1362.04-00 Inadvertent Terminations 10/30/2020
202044002 7701.03-00 Association v. Trust 10/30/2020
202044002 7701.03-06 Liquidating Trusts 10/30/2020
202044001 401.06-02 Employee Dies Before Entire Interest Distributed 10/30/2020
202044001 403.04-06 Distribution Requirements 10/30/2020
202044001 408.02-01 Benefit Distributions 10/30/2020
202044001 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/30/2020
202044000 6110.00-00 Index for Public Inspection of Written Determination 10/30/2020
202043012 4945.04-04 Grants to Individuals 10/23/2020
202043011 4945.04-04 Grants to Individuals 10/23/2020
202043010 4942.03-07 Set-Asides 10/23/2020
202043009 4945.04-04 Grants to Individuals 10/23/2020
202043008 4945.04-04 Grants to Individuals 10/23/2020
202043007 4945.04-04 Grants to Individuals 10/23/2020
202043006 4945.04-04 Grants to Individuals 10/23/2020
202043005 3121.01-00 Wages 10/23/2020
202043005 3306.02-00 Wages 10/23/2020
202043005 3401.01-00 Wages Subject to Withholding 10/23/2020
202043004 3401.01-00 Wages Subject to Withholding 10/23/2020
202043004 3121.01-00 Wages 10/23/2020
202043004 3306.02-00 Wages 10/23/2020
202043003 3306.02-00 Wages 10/23/2020
202043003 3401.01-00 Wages Subject to Withholding 10/23/2020
202043003 3121.01-00 Wages 10/23/2020
202043002 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/23/2020
202043002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/23/2020
202043002 9100.00-00 Extension of Time for Making Certain Elections 10/23/2020
202043001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/23/2020
202043001 9100.22-00 Other 10/23/2020
202043000 6110.00-00 Index for Public Inspection of Written Determination 10/23/2020
202042016 4945.04-04 Grants to Individuals 10/16/2020
202042015 165.08-00 Wagering Losses 10/16/2020
202042014 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/16/2020
202042013 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 10/16/2020
202042012 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/16/2020
202042012 401.06-00 Required Distributions 10/16/2020
202042012 401.06-02 Employee Dies Before Entire Interest Distributed 10/16/2020
202042012 408.00-00 Individual Retirement Accounts 10/16/2020
202042012 408.08-00 Tax Treatment of Accounts and Annuities 10/16/2020
202042011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/16/2020
202042011 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042010 83.00-00 Property Transferred in Connection With Performance of Services 10/16/2020
202042009 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/16/2020
202042008 1362.00-00 Election by Small Business Corporation 10/16/2020
202042008 1362.04-00 Inadvertent Terminations 10/16/2020
202042007 4941.04-00 Definition of Self-Dealing 10/16/2020
202042007 4941.00-00 Excise Taxes on Acts of Self-Dealing 10/16/2020
202042006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/16/2020
202042006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/16/2020
202042006 9100.00-00 Extension of Time for Making Certain Elections 10/16/2020
202042006 9100.22-00 Other 10/16/2020
202042005 168.24-00 Public Utility Property 10/16/2020
202042004 468A.04-01 Initial Schedules 10/16/2020
202042004 468A.04-02 Revised Schedules 10/16/2020
202042003 1033.02-00 Definition of Involuntary Conversion Events 10/16/2020
202042003 1033.00-00 Involuntary Conversion 10/16/2020
202042003 1033.01-00 General Rule 10/16/2020
202042002 1033.00-00 Involuntary Conversion 10/16/2020
202042001 1361.01-04 More than One Class of Stock 10/16/2020
202042001 1362.04-00 Inadvertent Terminations 10/16/2020
202042000 6110.00-00 Index for Public Inspection of Written Determination 10/16/2020
202041016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/09/2020
202041015 4945.04-04 Grants to Individuals 10/09/2020
202041014 4945.04-04 Grants to Individuals 10/09/2020
202041013 4945.04-04 Grants to Individuals 10/09/2020
202041012 4945.04-04 Grants to Individuals 10/09/2020
202041011 4945.04-04 Grants to Individuals 10/09/2020
202041010 4945.04-04 Grants to Individuals 10/09/2020
202041009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/09/2020
202041009 501.03-05 Corporations 10/09/2020
202041009 501.35-00 "Exclusively" Test 10/09/2020
202041009 501.36-01 Section 501(c)(3) Organizations 10/09/2020
202041008 501.36-01 Section 501(c)(3) Organizations 10/09/2020
202041008 501.35-00 "Exclusively" Test 10/09/2020
202041007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/09/2020
202041007 501.33-00 Private v. Public Interest Served 10/09/2020
202041007 501.35-00 "Exclusively" Test 10/09/2020
202041006 9100.00-00 Extension of Time for Making Certain Elections 10/09/2020
202041006 1296.00-00 Passive Foreign Investment Company 10/09/2020
202041005 61.00-00 Gross Income v. Not Gross Income 10/09/2020

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