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
|
|---|---|---|---|
| 201149054 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/09/5490 |
| 201149053 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/09/5490 |
| 201149052 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/09/5490 |
| 201149051 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/09/5490 |
| 201149050 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/09/5490 |
| 201149049 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/09/5490 |
| 201149048 | 408.03-00 | Rollover Contributions | 12/09/5490 |
| 201149047 | 408.03-00 | Rollover Contributions | 12/09/5490 |
| 201149046 | 408.03-00 | Rollover Contributions | 12/09/5490 |
| 201149045 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/09/5490 |
| 201149045 | 501.01-00 | Instrumentalities of U.S. | 12/09/5490 |
| 201149045 | 501.33-00 | Private v. Public Interest Served | 12/09/5490 |
| 201149045 | 501.35-00 | "Exclusively" Test | 12/09/5490 |
| 201149044 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/09/5490 |
| 201149044 | 501.03-05 | Corporations | 12/09/5490 |
| 201149044 | 501.33-00 | Private v. Public Interest Served | 12/09/5490 |
| 201149044 | 509.02-02 | Supporting Organizations | 12/09/5490 |
| 201149043 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/09/5490 |
| 201149042 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149042 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/09/5490 |
| 201149042 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149041 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149041 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/09/5490 |
| 201149041 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149040 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149040 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/09/5490 |
| 201149040 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149039 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/09/5490 |
| 201149039 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149039 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149038 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149038 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/09/5490 |
| 201149038 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149037 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149037 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149037 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/09/5490 |
| 201149036 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149036 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149036 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/09/5490 |
| 201149035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/09/5490 |
| 201149034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/09/5490 |
| 201149033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/09/5490 |
| 201149032 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/09/5490 |
| 201149032 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/09/5490 |
| 201149031 | 501.33-00 | Private v. Public Interest Served | 12/09/5490 |
| 201149031 | 501.36-01 | Section 501(c)(3) Organizations | 12/09/5490 |
| 201149031 | 504.50-00 | Denial of Exemption | 12/09/5490 |
| 201149031 | 501.03-30 | Organizational and Operational Tests | 12/09/5490 |
| 201218041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/04/5479 |
| 201218041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/04/5479 |
| 201218041 | 501.03-05 | Corporations | 05/04/5479 |
| 201218040 | 408.03-00 | Rollover Contributions | 05/04/5479 |
| 201218039 | 412.06-00 | Minimum Funding Waiver | 05/04/5479 |
| 201218038 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/04/5479 |
| 201218037 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/04/5479 |
| 201218036 | 412.06-00 | Minimum Funding Waiver | 05/04/5479 |
| 201218035 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218034 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218033 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218032 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218031 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218030 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218029 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218028 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/04/5479 |
| 201218027 | 408.03-00 | Rollover Contributions | 05/04/5479 |
| 201218026 | 408.03-00 | Rollover Contributions | 05/04/5479 |
| 201218025 | 408.03-00 | Rollover Contributions | 05/04/5479 |
| 201218024 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 05/04/5479 |
| 201218023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/04/5479 |
| 201218022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/04/5479 |
| 201218021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/04/5479 |
| 201218021 | 501.32-01 | Distribution of Assets to Private Individuals | 05/04/5479 |
| 201218021 | 501.33-00 | Private v. Public Interest Served | 05/04/5479 |
| 201218020 | 501.19-00 | Organization of Past or Present Armed Forces Members | 05/04/5479 |
| 201218019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/04/5479 |
| 201218018 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/04/5479 |
| 201218017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/04/5479 |
| 201218016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/04/5479 |
| 201218016 | 501.03-32 | Cooperative Hospital Service Organizations | 05/04/5479 |
| 201218016 | 501.27-00 | Cooperative Hospital Service Organizations | 05/04/5479 |
| 201218015 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/04/5479 |
| 201218014 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/04/5479 |
| 201934009 | 4945.04-04 | Grants to Individuals | 08/23/2019 |
| 201934008 | 501.03-05 | Corporations | 08/23/2019 |
| 201934008 | 501.33-00 | Private v. Public Interest Served | 08/23/2019 |
| 201934007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2019 |
| 201934007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/23/2019 |
| 201934007 | 7701.00-00 | Definitions | 08/23/2019 |
| 201934006 | 408.03-00 | Rollover Contributions | 08/23/2019 |
| 201934005 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 08/23/2019 |
| 201934005 | 9100.22-00 | Other | 08/23/2019 |
| 201934004 | 4982.05-00 | Definitions and Special Rules | 08/23/2019 |
| 201934004 | 4982.06-00 | Election to Use Taxable Year | 08/23/2019 |
| 201934004 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 08/23/2019 |
| 201934003 | 7701.00-00 | Definitions | 08/23/2019 |
| 201934003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/23/2019 |
| 201934002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2019 |
| 201934002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/23/2019 |
| 201934002 | 754.02-00 | Timeliness of Election | 08/23/2019 |
| 201934002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/23/2019 |
| 201934001 | 1361.03-03 | Electing Small Business Trusts | 08/23/2019 |
| 201934001 | 1362.04-00 | Inadvertent Terminations | 08/23/2019 |
| 201934000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/23/2019 |
| 201933021 | 501.06-01 | Performance of Particular Services for Members | 08/16/2019 |
| 201933021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/16/2019 |
| 201933020 | 501.03-30 | Organizational and Operational Tests | 08/16/2019 |
| 201933019 | 501.35-00 | "Exclusively" Test | 08/16/2019 |
| 201933019 | 501.03-30 | Organizational and Operational Tests | 08/16/2019 |
| 201933019 | 501.03-31 | Limitation of Beneficiaries | 08/16/2019 |
| 201933019 | 508.04-00 | Governing Instruments | 08/16/2019 |
| 201933019 | 501.33-00 | Private v. Public Interest Served | 08/16/2019 |
| 201933018 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933018 | 501.06-01 | Performance of Particular Services for Members | 08/16/2019 |
| 201933017 | 501.06-01 | Performance of Particular Services for Members | 08/16/2019 |
| 201933017 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/16/2019 |
| 201933016 | 501.03-30 | Organizational and Operational Tests | 08/16/2019 |
| 201933015 | 501.35-00 | "Exclusively" Test | 08/16/2019 |
| 201933015 | 501.03-30 | Organizational and Operational Tests | 08/16/2019 |
| 201933015 | 501.03-31 | Limitation of Beneficiaries | 08/16/2019 |
| 201933015 | 508.04-00 | Governing Instruments | 08/16/2019 |
| 201933015 | 501.33-00 | Private v. Public Interest Served | 08/16/2019 |
| 201933014 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933014 | 501.06-01 | Performance of Particular Services for Members | 08/16/2019 |
| 201933013 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933012 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 08/16/2019 |
| 201933012 | 6501.08-03 | Conditional Waiver | 08/16/2019 |
| 201933011 | 6325.03-00 | Certificate of Discharge | 08/16/2019 |
| 201933010 | 6323.02-00 | Validity as Against Mortgages (See 6321.03-20) | 08/16/2019 |
| 201933009 | 1502.75-00 | Filing Requirements | 08/16/2019 |
| 201933009 | 1502.76-00 | Taxable Year of Members of Group | 08/16/2019 |
| 201933009 | 1502.75-10 | When Group Remains in Existence | 08/16/2019 |
| 201933008 | 468A.00-00 | Special Rules for Decommissioning Cost | 08/16/2019 |
| 201933007 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 08/16/2019 |
| 201933007 | 2055.12-07 | Guaranteed Annuity Lead Interest | 08/16/2019 |
| 201933006 | 401.11-00 | Commencement of Benefits Under Qualified Trusts | 08/16/2019 |
| 201933005 | 213.05-00 | Medical Care | 08/16/2019 |
| 201933004 | 1362.01-01 | Shareholder Consent | 08/16/2019 |
| 201933004 | 1362.04-00 | Inadvertent Terminations | 08/16/2019 |
| 201933004 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 08/16/2019 |
| 201933003 | 9100.10-01 | Accounting Methods | 08/16/2019 |
| 201933002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/16/2019 |
| 201933002 | 754.02-00 | Timeliness of Election | 08/16/2019 |
| 201933002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/16/2019 |
| 201933002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/16/2019 |
| 201933001 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/16/2019 |
| 201933001 | 1361.03-03 | Electing Small Business Trusts | 08/16/2019 |
| 201933001 | 1362.00-00 | Election by Small Business Corporation | 08/16/2019 |
| 201933001 | 1362.02-00 | Termination of Election | 08/16/2019 |
| 201933001 | 1362.02-02 | Ceases to be Small Business Corporation | 08/16/2019 |
| 201933001 | 1362.04-00 | Inadvertent Terminations | 08/16/2019 |
| 201933001 | 1361.00-00 | Definitions | 08/16/2019 |
| 201933000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/16/2019 |
| 201932019 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/09/2019 |
| 201932018 | 4945.04-04 | Grants to Individuals | 08/09/2019 |
| 201932017 | 501.38-01 | "Action" Organizations | 08/09/2019 |
| 201932017 | 501.35-00 | "Exclusively" Test | 08/09/2019 |
| 201932016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/09/2019 |
| 201932016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/09/2019 |
| 201932016 | 501.04-07 | Homeowners Association | 08/09/2019 |
| 201932015 | 468A.00-00 | Special Rules for Decommissioning Cost | 08/09/2019 |
| 201932014 | 468A.00-00 | Special Rules for Decommissioning Cost | 08/09/2019 |
| 201932013 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 08/09/2019 |
| 201932013 | 4982.05-00 | Definitions and Special Rules | 08/09/2019 |
| 201932013 | 4982.06-00 | Election to Use Taxable Year | 08/09/2019 |
| 201932012 | 4982.05-00 | Definitions and Special Rules | 08/09/2019 |
| 201932012 | 4982.06-00 | Election to Use Taxable Year | 08/09/2019 |
| 201932012 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 08/09/2019 |
| 201932011 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 08/09/2019 |
| 201932011 | 4982.05-00 | Definitions and Special Rules | 08/09/2019 |
| 201932011 | 4982.06-00 | Election to Use Taxable Year | 08/09/2019 |
| 201932010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932010 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932010 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932009 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932009 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932008 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932008 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932007 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932007 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932006 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932006 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932005 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932005 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932004 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932004 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932003 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932003 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
| 201932002 | 2501.01-00 | Gift v. Not a Gift | 08/09/2019 |
| 201932002 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/09/2019 |
| 201932001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/09/2019 |
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