IRS Written Determinations
| Instructions: | More Information: |
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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
|
|---|---|---|---|
| 202022007 | 501.03-05}Corporations | 05/29/2020 | |
| 201852022 | 4945.04-04 Grants to Individuals | 02/01/2019 | |
| 201852021 | 4945.04-04 Grants to Individuals | 02/01/2019 | |
| 201848022 | 9100.00-00 Extension of Time for Making Certain Elections | 11/30/2018 | |
| 201848021 | 4945.04-04 Grants to Individuals | 11/30/2018 | |
| 201848020 | 4945.04-04 Grants to Individuals | 11/30/2018 | |
| 201848019 | 4945.04-04 Grants to Individuals | 11/30/2018 | |
| 201848018 | 4942.03-07 Set-Asides | 11/30/2018 | |
| 201848017 | 501.07-00 Social Clubs | 11/30/2018 | |
| 201714031 | 501.32-00 | 04/07/2017 | |
| 201714031 | Income Inures v. does Not Inure to Private Individual | 04/07/2017 | |
| 201645016 | 501.03-00 Religious, Charitable, etc., Institutions and Community Chest | 11/04/2016 | |
| 201629009 | 501.07-03}Leases or Sales of Club Property | 07/15/2016 | |
| 201611020 | 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/11/2016 | |
| 201451045 | 501.33-00 Private v. Public Interest Served | 12/19/2014 | |
| 201451045 | 501.33-01 Trustees Serve Private Interest | 12/19/2014 | |
| 201451044 | 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/19/2014 | |
| 201451044 | 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans | 12/19/2014 | |
| 201451043 | 501.33-00 Private v. Public Interest Served | 12/18/2014 | |
| 201451043 | 501.33-01 Trustees Serve Private Interest | 12/18/2014 | |
| 201451036 | 501.03-25 Social Welfare Groups (See Also 0501.04-00) | 12/19/2014 | |
| 201451033 | 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/19/2014 | |
| 201451033 | 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) | 12/19/2014 | |
| 201451030 | 501.07-00 Social Clubs | 12/19/2014 | |
| 201447043 | 4943.03-00 Definition of Excess Business Holdings | 11/21/2014 | |
| 201447043 | 4944.05-00 Definitions | 11/21/2014 | |
| 201441018 | Investment Income--Items Included | 10/10/2014 | |
| 201418019 | 368. | 05/02/2014 | |
| 201407031 | ADMINISTRATION: Authority of officers of Internal Revenue | 02/14/2014 | |
| 201310028 | NULL | 03/08/2013 | |
| 201234018 | NULL | 08/24/2012 | |
| 201234017 | NULL | 08/24/2012 | |
| 201222019 | 9114. | 06/01/2012 | |
| 201149015 | 165.00-00 Deductions For Losses | 12/09/2011 | |
| 201133007 | 61.00-00 Gross Income v. Not Gross Income | 08/19/2011 | |
| 201129028 | 7704.03-00 Qualifying Income | 07/22/2011 | |
| 201117014 | 6041.00-00; 61.00-00 | 04/29/2011 | |
| 201114017 | NULL | 04/08/2011 | |
| 201109014 | 2032.00-00; 9100.00-00 | 03/04/2011 | |
| 201104036 | 6050.00-00 | 01/28/2011 | |
| 201033023 | 2032.00-00; 9100.00-00 | 08/20/2010 | |
| 200946037 | 199263A.03-00 | 11/13/2009 | |
| 200941013 | NULL | 10/09/2009 | |
| 200932016 | 9100.00-00 Extension of Time for Making Certain Elections | 08/07/2009 | |
| 200931048 | 7651.00-00 Administration and Collection of Taxes in Possessions | 07/31/2009 | |
| 200926022 | 168.43-00 | 06/26/2009 | |
| 200915046 | NULL | 04/10/2009 | |
| 200840005 | 9100.15-0-0 | 10/03/2008 | |
| 200816026 | 9100.22.00 | 04/18/2008 | |
| 200814010 | 3401.01-00 Wages Subject to Withholding | 04/04/2008 | |
| 200737012 | 3 | 09/14/2007 | |
| 200704042 | 408.03 Rollover Contributions | 01/26/2007 | |
| 200652044 | 412.06.00 Minimum Funding Waiver | 12/29/2006 | |
| 200649008 | 1362.0 | 12/08/2006 | |
| 200543048 | 2642.-01-00 | 10/28/2005 | |
| 200528007 | 9100.00-00 | 07/15/2005 | |
| 200504024 | 2642.-01-00 | 01/28/2005 | |
| 200501007 | 1362.01-3 | 01/07/2005 | |
| 200446025 | 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. | 07/26/2004 | |
| 200419029 | 9100.01 Section 42; Low-Income Housing Credit | 05/07/2004 | |
| 200345009 | 2601.00-0 Tax On Generation Skipping Transfers | 11/07/2003 | |
| 200312012 | 3121.02 Employment | 03/21/2003 | |
| 200305004 | 6213.08-00 Waiver of Restrictions | 01/31/2003 | |
| 200305003 | 6110.00-00 Pulled as duplicate | 01/31/2003 | |
| 200304030 | 6110.00-00 Pulled | 01/23/2003 | |
| 200304029 | 6110.00-00 Pulled | 01/23/2003 | |
| 200303009 | 9999.00-00 Pulled for Inspection | 01/15/2003 | |
| 200302018 | This is a blank file used as an indicator that this item was pulled for inspection. | 01/10/2003 | |
| 200225047 | 9100.00-0 Extension of Time for Making Certain Elections | 06/21/2002 | |
| 200221037 | 877.00 Expatriation to Avoid Tax | 05/24/2002 | |
| 200213006 | 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) | 03/29/2002 | |
| 200204003 | 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) | 01/25/2002 | |
| 200204001 | 6501.00 Limitations on Assessment and Collection (Barred v. Not Barred) | 01/25/2002 | |
| 200136006 | 81.02.00 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract | 09/07/2001 | |
| 200132002 | 62.02-03 Non-Reimbursements Arrangements | 08/17/2005 | |
| 200018020 | 2511.00 Transfers in General (Gift v. Not a Gift) | 05/05/2000 | |
| 200005019 | 3406.00 Backup Withholding | 02/04/2000 | |
| 199940002 | 62.02.00 PENALITES: Bankruptcy Act proceedings | 10/08/1999 | |
| 199928001 | 446.04-1 Specialized Basis | 07/16/1999 | |
| 199923005 | 4942.00 Taxes on Failure to Distribute Income | 06/11/1999 | |
| 199921003 | 62.02.00 PENALITES: Bankruptcy Act proceedings | 05/28/1999 | |
| 199919021 | 925.00-00, Transfer Pricing Rules | 05/14/1999 | |
| 199919016 | 368.05-00, Recapitalization (Type "E") | 05/14/1999 | |
| 199918022 | 162.05-23, Release From Contract | 05/07/1999 | |
| 199916023 | 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/23/1999 | |
| 201105037 | 9999.99-99 | Issues in Case Not Yet Identified | 02/04/2011 |
| 200848053 | 9999.99-99 | Issues in Case Not Yet Identified | 11/28/2008 |
| 200603026 | 9999.99-00 | Bank Secrecy Act | 01/20/2006 |
| 199919029 | 9999.99-00 | Bank Secrecy Act | 05/14/1999 |
| 202015036 | 9999.98-00 | Not Able to Identify Under Present List | 04/10/2020 |
| 201448032 | 9999.98-00 | Not Able to Identify Under Present List | 11/28/2014 |
| 201432027 | 9999.98-00 | Not Able to Identify Under Present List | 08/08/2014 |
| 201344009 | 9999.98-00 | Not Able to Identify Under Present List | 11/01/2013 |
| 201322043 | 9999.98-00 | Not Able to Identify Under Present List | 05/31/2013 |
| 201318034 | 9999.98-00 | Not Able to Identify Under Present List | 05/03/2013 |
| 201228056 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228054 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228053 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228052 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228051 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228050 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228049 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201226039 | 9999.98-00 | Not Able to Identify Under Present List | 06/29/2012 |
| 201222038 | 9999.98-00 | Not Able to Identify Under Present List | 06/01/2012 |
| 201201001 | 9999.98-00 | Not Able to Identify Under Present List | 01/06/2012 |
| 201150033 | 9999.98-00 | Not Able to Identify Under Present List | 12/16/2011 |
| 201130018 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2011 |
| 201125021 | 9999.98-00 | Not Able to Identify Under Present List | 06/24/2011 |
| 200914073 | 9999.98-00 | Not Able to Identify Under Present List | 04/03/2009 |
| 200913070 | 9999.98-00 | Not Able to Identify Under Present List | 03/27/2009 |
| 200909035 | 9999.98-00 | Not Able to Identify Under Present List | 02/27/2009 |
| 200909034 | 9999.98-00 | Not Able to Identify Under Present List | 02/27/2009 |
| 200851036 | 9999.98-00 | Not Able to Identify Under Present List | 12/19/2008 |
| 200851024 | 9999.98-00 | Not Able to Identify Under Present List | 12/19/2008 |
| 200849020 | 9999.98-00 | Not Able to Identify Under Present List | 12/05/2008 |
| 200849019 | 9999.98-00 | Not Able to Identify Under Present List | 12/05/2008 |
| 200841025 | 9999.98-00 | Not Able to Identify Under Present List | 10/10/2008 |
| 200829029 | 9999.98-00 | Not Able to Identify Under Present List | 07/18/2008 |
| 200827040 | 9999.98-00 | Not Able to Identify Under Present List | 07/04/2008 |
| 200826036 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826035 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826034 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826033 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826032 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826031 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826030 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826029 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826028 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826027 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826026 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826025 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826024 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826023 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826022 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826021 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826020 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826019 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826018 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826017 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826016 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826015 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826014 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826013 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826012 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826011 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826010 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826009 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826008 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826007 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826006 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826005 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826004 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826003 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826002 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200826001 | 9999.98-00 | Not Able to Identify Under Present List | 06/27/2008 |
| 200825046 | 9999.98-00 | Not Able to Identify Under Present List | 06/20/2008 |
| 200819022 | 9999.98-00 | Not Able to Identify Under Present List | 05/09/2008 |
| 200819021 | 9999.98-00 | Not Able to Identify Under Present List | 05/09/2008 |
| 200817061 | 9999.98-00 | Not Able to Identify Under Present List | 04/25/2008 |
| 200649036 | 9999.98-00 | Not Able to Identify Under Present List | 12/08/2006 |
| 200641011 | 9999.98-00 | Not Able to Identify Under Present List | 10/13/2006 |
| 200634040 | 9999.98-00 | Not Able to Identify Under Present List | 08/25/2006 |
| 200621032 | 9999.98-00 | Not Able to Identify Under Present List | 05/26/2006 |
| 200608023 | 9999.98-00 | Not Able to Identify Under Present List | 02/24/2006 |
| 200544011 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544010 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544009 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544008 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200544004 | 9999.98-00 | Not Able to Identify Under Present List | 11/04/2005 |
| 200530031 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2005 |
| 200521030 | 9999.98-00 | Not Able to Identify Under Present List | 05/27/2005 |
| 200434001 | 9999.98-00 | Not Able to Identify Under Present List | 08/20/2004 |
| 200428002 | 9999.98-00 | Not Able to Identify Under Present List | 07/09/2004 |
| 200423001 | 9999.98-00 | Not Able to Identify Under Present List | 06/04/2004 |
| 200415007 | 9999.98-00 | Not Able to Identify Under Present List | 04/09/2004 |
| 200412009 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412008 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412007 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412006 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412005 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412004 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200412003 | 9999.98-00 | Not Able to Identify Under Present List | 03/19/2004 |
| 200407019 | 9999.98-00 | Not Able to Identify Under Present List | 02/13/2004 |
| 200404049 | 9999.98-00 | Not Able to Identify Under Present List | 01/23/2004 |
| 200346006 | 9999.98-00 | Not Able to Identify Under Present List | 11/14/2003 |
| 200339047 | 9999.98-00 | Not Able to Identify Under Present List | 09/26/2003 |
| 200338012 | 9999.98-00 | Not Able to Identify Under Present List | 09/19/2003 |
| 200336035 | 9999.98-00 | Not Able to Identify Under Present List | 09/05/2003 |
| 200336029 | 9999.98-00 | Not Able to Identify Under Present List | 09/05/2003 |
| 200334004 | 9999.98-00 | Not Able to Identify Under Present List | 08/22/2003 |
| 200332023 | 9999.98-00 | Not Able to Identify Under Present List | 08/08/2003 |
| 200328029 | 9999.98-00 | Not Able to Identify Under Present List | 07/11/2003 |
| 200322001 | 9999.98-00 | Not Able to Identify Under Present List | 05/30/2003 |
| 200319007 | 9999.98-00 | Not Able to Identify Under Present List | 05/09/2003 |
| 200316001 | 9999.98-00 | Not Able to Identify Under Present List | 04/18/2003 |
| 200312019 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2003 |
| 200312002 | 9999.98-00 | Not Able to Identify Under Present List | 03/21/2003 |
| 200303047 | 9999.98-00 | Not Able to Identify Under Present List | 01/17/2003 |
| 200246030 | 9999.98-00 | Not Able to Identify Under Present List | 11/15/2002 |
| 200245052 | 9999.98-00 | Not Able to Identify Under Present List | 11/08/2002 |
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