IRS Written Determinations
| Instructions: | More Information: |
|
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
|
|---|---|---|---|
| 202102014 | 4942.03-07 | Set-Asides | 01/15/2021 |
| 202102013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/15/2021 |
| 202102013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2021 |
| 202102013 | 501.03-30 | Organizational and Operational Tests | 01/15/2021 |
| 202102012 | 501.03-05 | Corporations | 01/15/2021 |
| 202102012 | 501.03-30 | Organizational and Operational Tests | 01/15/2021 |
| 202102012 | 501.35-00 | "Exclusively" Test | 01/15/2021 |
| 202102012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/15/2021 |
| 202102011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/15/2021 |
| 202102011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2021 |
| 202102011 | 501.03-30 | Organizational and Operational Tests | 01/15/2021 |
| 202102010 | 501.03-30 | Organizational and Operational Tests | 01/15/2021 |
| 202102010 | 501.33-00 | Private v. Public Interest Served | 01/15/2021 |
| 202102010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/15/2021 |
| 202102009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/15/2021 |
| 202102009 | 501.03-30 | Organizational and Operational Tests | 01/15/2021 |
| 202102009 | 501.33-00 | Private v. Public Interest Served | 01/15/2021 |
| 202102009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/15/2021 |
| 202102008 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 01/15/2021 |
| 202102008 | 831.02-00 | Alternative Tax Small Companies | 01/15/2021 |
| 202102008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2021 |
| 202102008 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 01/15/2021 |
| 202102007 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/15/2021 |
| 202102006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2021 |
| 202102006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/15/2021 |
| 202102005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/15/2021 |
| 202102005 | 7701.00-00 | Definitions | 01/15/2021 |
| 202102004 | 3121.00-00 | Definitions | 01/15/2021 |
| 202102004 | 3121.02-00 | Employment | 01/15/2021 |
| 202102004 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 01/15/2021 |
| 202102004 | 3121.15-00 | Application of Hospital Insurance Tax to Federal, State, and Local Government | 01/15/2021 |
| 202102004 | 3306.00-00 | Definitions | 01/15/2021 |
| 202102004 | 3306.03-00 | Employment | 01/15/2021 |
| 202102003 | 115.00-00 | Income of States, Municipalities, etc. | 01/15/2021 |
| 202102002 | 856.01-00 | Income Requirements | 01/15/2021 |
| 202102002 | 856.00-00 | Definition of Real Estate Investment Trust | 01/15/2021 |
| 202102001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/15/2021 |
| 202102001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/15/2021 |
| 202102001 | 7701.00-00 | Definitions | 01/15/2021 |
| 202102000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/15/2021 |
| 202101011 | 4945.04-04 | Grants to Individuals | 01/08/2021 |
| 202101010 | 4945.04-04 | Grants to Individuals | 01/08/2021 |
| 202101009 | 4945.04-04 | Grants to Individuals | 01/08/2021 |
| 202101008 | 501.30-00 | Control of Corporation | 01/08/2021 |
| 202101008 | 501.36-00 | Business Activities | 01/08/2021 |
| 202101008 | 501.33-00 | Private v. Public Interest Served | 01/08/2021 |
| 202101007 | 501.04-02 | Prepaid Medical Care Association (See Also 0501.03-10) | 01/08/2021 |
| 202101006 | 501.03-05 | Corporations | 01/08/2021 |
| 202101005 | 501.02-00 | Title-Holding Company | 01/08/2021 |
| 202101004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/08/2021 |
| 202101004 | 9100.22-00 | Other | 01/08/2021 |
| 202101003 | 9100.22-00 | Other | 01/08/2021 |
| 202101003 | 1502.75-00 | Filing Requirements | 01/08/2021 |
| 202101002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/08/2021 |
| 202101002 | 4941.04-00 | Definition of Self-Dealing | 01/08/2021 |
| 202101002 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/08/2021 |
| 202101001 | 1361.01-05 | Ineligible Corporation | 01/08/2021 |
| 202101001 | 1361.03-03 | Electing Small Business Trusts | 01/08/2021 |
| 202101001 | 1362.02-00 | Termination of Election | 01/08/2021 |
| 202101001 | 1362.04-00 | Inadvertent Terminations | 01/08/2021 |
| 202101001 | 1361.00-00 | Definitions | 01/08/2021 |
| 202101000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/08/2021 |
| 202053020 | 501.33-00 | Private v. Public Interest Served | 12/31/2020 |
| 202053020 | 501.35-00 | "Exclusively" Test | 12/31/2020 |
| 202053019 | 501.35-00 | "Exclusively" Test | 12/31/2020 |
| 202053019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/31/2020 |
| 202053018 | 4945.04-04 | Grants to Individuals | 12/31/2020 |
| 202053017 | 4942.03-07 | Set-Asides | 12/31/2020 |
| 202053016 | 4945.04-04 | Grants to Individuals | 12/31/2020 |
| 202053015 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/31/2020 |
| 202053015 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 12/31/2020 |
| 202053014 | 7873.00-00 | Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. | 12/31/2020 |
| 202053013 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 12/31/2020 |
| 202053013 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/31/2020 |
| 202053012 | 6338.00-00 | Certificate of Sale; Deed of Real Property | 12/31/2020 |
| 202053011 | 168.36-00 | R 1986 Lease Term | 12/31/2020 |
| 202053010 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/31/2020 |
| 202053010 | 162.27-00 | Related to Trade or Business | 12/31/2020 |
| 202053010 | 212.00-00 | Expenses for Production of Income | 12/31/2020 |
| 202053009 | 9100.22-00 | Other | 12/31/2020 |
| 202053009 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/31/2020 |
| 202053009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/31/2020 |
| 202053009 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2020 |
| 202053008 | 856.00-00 | Definition of Real Estate Investment Trust | 12/31/2020 |
| 202053008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2020 |
| 202053007 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/31/2020 |
| 202053006 | 9100.22-00 | Other | 12/31/2020 |
| 202053006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/31/2020 |
| 202053005 | 1362.00-00 | Election by Small Business Corporation | 12/31/2020 |
| 202053005 | 1362.02-00 | Termination of Election | 12/31/2020 |
| 202053005 | 1362.04-00 | Inadvertent Terminations | 12/31/2020 |
| 202053005 | 1361.01-04 | More than One Class of Stock | 12/31/2020 |
| 202053004 | 1362.04-00 | Inadvertent Terminations | 12/31/2020 |
| 202053003 | 7701.00-00 | Definitions | 12/31/2020 |
| 202053003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2020 |
| 202053003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/31/2020 |
| 202053002 | 412.06-00 | Minimum Funding Waiver | 12/31/2020 |
| 202053001 | 7701.00-00 | Definitions | 12/31/2020 |
| 202053000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/31/2020 |
| 202052051 | 4945.04-04 | Grants to Individuals | 12/24/2020 |
| 202052050 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052049 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052048 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052047 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052046 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052045 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052043 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052040 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/24/2020 |
| 202052040 | 501.06-01 | Performance of Particular Services for Members | 12/24/2020 |
| 202052040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/24/2020 |
| 202052039 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052035 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052034 | 501.33-00 | Private v. Public Interest Served | 12/24/2020 |
| 202052033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052027 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052025 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/24/2020 |
| 202052024 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052022 | 501.33-00 | Private v. Public Interest Served | 12/24/2020 |
| 202052022 | 501.35-00 | "Exclusively" Test | 12/24/2020 |
| 202052022 | 501.03-30 | Organizational and Operational Tests | 12/24/2020 |
| 202052021 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052020 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052018 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052016 | 501.19-00 | Organization of Past or Present Armed Forces Members | 12/24/2020 |
| 202052015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052014 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/24/2020 |
| 202052013 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052012 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/24/2020 |
| 202052011 | 852.00-00 | Taxation of Regulated Investment Companies and Their Shareholders | 12/24/2020 |
| 202052011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052009 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 12/24/2020 |
| 202052008 | 7701.00-00 | Definitions | 12/24/2020 |
| 202052008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2020 |
| 202052007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2020 |
| 202052007 | 7701.00-00 | Definitions | 12/24/2020 |
| 202052006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/24/2020 |
| 202052005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/24/2020 |
| 202052004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/24/2020 |
| 202052003 | 1362.00-00 | Election by Small Business Corporation | 12/24/2020 |
| 202052003 | 1362.02-00 | Termination of Election | 12/24/2020 |
| 202052003 | 1362.04-00 | Inadvertent Terminations | 12/24/2020 |
| 202052003 | 1361.01-04 | More than One Class of Stock | 12/24/2020 |
| 202052002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052002 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 12/24/2020 |
| 202052001 | 7701.00-00 | Definitions | 12/24/2020 |
| 202052001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/24/2020 |
| 202052001 | 9100.04-00 | Section 168; MACRS | 12/24/2020 |
| 202052001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/24/2020 |
| 202052001 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/24/2020 |
| 202052000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/24/2020 |
| 202025028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202051011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/18/2020 |
| 202051011 | 355.01-00 | Spin-Off | 12/18/2020 |
| 202051010 | 1362.01-03 | Late Elections | 12/18/2020 |
| 202051010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/18/2020 |
| 202051009 | 355.06-00 | Device | 12/18/2020 |
| 202051009 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/18/2020 |
| 202051009 | 361.02-02 | Certain Transfers to Creditors | 12/18/2020 |
| 202051009 | 362.00-00 | Basis to Corporations | 12/18/2020 |
| 202051009 | 358.00-00 | Basis to Distributees | 12/18/2020 |
| 202051009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/18/2020 |
| 202051008 | 856.00-00 | Definition of Real Estate Investment Trust | 12/18/2020 |
| 202051008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/18/2020 |
| 202051007 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 12/18/2020 |
| 202051007 | 9100.22-00 | Other | 12/18/2020 |
| 202051006 | 856.00-00 | Definition of Real Estate Investment Trust | 12/18/2020 |
| 202051006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/18/2020 |
| 202051005 | 562.03-00 | Preferential Dividends | 12/18/2020 |
| 202051004 | 856.00-00 | Definition of Real Estate Investment Trust | 12/18/2020 |
| 202051004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/18/2020 |
| 202051003 | 414.08-00 | Church Plan | 12/18/2020 |
| 202051002 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/18/2020 |
| 202051001 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/18/2020 |
| 202051000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/18/2020 |
| 202050020 | 4945.04-04 | Grants to Individuals | 12/11/2020 |
| 202050019 | 4945.04-04 | Grants to Individuals | 12/11/2020 |
| 202050018 | 4942.03-07 | Set-Asides | 12/11/2020 |
| 202050017 | 501.03-30 | Organizational and Operational Tests | 12/11/2020 |
| 202050016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/11/2020 |
| 202050016 | 501.06-01 | Performance of Particular Services for Members | 12/11/2020 |
| 202050015 | 212.00-00 | Expenses for Production of Income | 12/11/2020 |
| 202050015 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/11/2020 |
Get Adobe ® Reader