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
|
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 | 501.03-05 | 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 |
| 201149044 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/09/5490 |
| 201149043 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/09/5490 |
| 201149042 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 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 |
| 201149041 | 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 |
| 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 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/09/5490 |
| 201149039 | 509.00-00 | Private Foundation Defined | 12/09/5490 |
| 201149039 | 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 |
| 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 |
| 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 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/04/5479 |
| 201218041 | 501.03-05 | Corporations | 05/04/5479 |
| 201218041 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 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 | 501.03-32 | Cooperative Hospital Service Organizations | 05/04/5479 |
| 201218016 | 501.27-00 | Cooperative Hospital Service Organizations | 05/04/5479 |
| 201218016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 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 |
| 201901008 | 4945.04-04 | Grants to Individuals | 02/01/2019 |
| 201901007 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/01/2019 |
| 201901007 | 9100.22-00 | Other | 02/01/2019 |
| 201901006 | 9100.22-00 | Other | 02/01/2019 |
| 201901006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/01/2019 |
| 201901005 | 408.06-00 | Distributions | 02/01/2019 |
| 201901004 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/01/2019 |
| 201901004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201901004 | 9100.04-00 | Section 168; MACRS | 02/01/2019 |
| 201901003 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 02/01/2019 |
| 201901003 | 1041.01-00 | Transfers Incident to Divorce | 02/01/2019 |
| 201901002 | 542.03-00 | Consolidated Returns | 02/01/2019 |
| 201901002 | 561.07-00 | Dividends-Paid Deduction | 02/01/2019 |
| 201901002 | 565.00-00 | Consent Dividends | 02/01/2019 |
| 201901002 | 561.03-00 | Personal Holding Companies | 02/01/2019 |
| 201901001 | 856.04-00 | Rents From Real Property | 02/01/2019 |
| 201901001 | 856.01-00 | Income Requirements | 02/01/2019 |
| 201901000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/01/2019 |
| 201852022 | 4945.04-04 Grants to Individuals | 02/01/2019 | |
| 201852021 | 4945.04-04 Grants to Individuals | 02/01/2019 | |
| 201852020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/01/2019 |
| 201852020 | 501.03-30 | Organizational and Operational Tests | 02/01/2019 |
| 201852019 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 02/01/2019 |
| 201852018 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 02/01/2019 |
| 201852018 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 02/01/2019 |
| 201852017 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 02/01/2019 |
| 201852016 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 02/01/2019 |
| 201852016 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 02/01/2019 |
| 201852015 | 355.01-00 | Spin-Off | 02/01/2019 |
| 201852015 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 02/01/2019 |
| 201852015 | 361.02-02 | Certain Transfers to Creditors | 02/01/2019 |
| 201852015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/01/2019 |
| 201852014 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/01/2019 |
| 201852014 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/01/2019 |
| 201852014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/01/2019 |
| 201852014 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/01/2019 |
| 201852014 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/01/2019 |
| 201852013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852013 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/01/2019 |
| 201852013 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/01/2019 |
| 201852012 | 4942.03-02 | Distributable Amount | 02/01/2019 |
| 201852012 | 4942.03-05 | Qualifying Distribution | 02/01/2019 |
| 201852012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/01/2019 |
| 201852011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852011 | 1361.00-00 | Definitions | 02/01/2019 |
| 201852010 | 7701.00-00 | Definitions | 02/01/2019 |
| 201852010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/01/2019 |
| 201852009 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/01/2019 |
| 201852009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/01/2019 |
| 201852009 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 02/01/2019 |
| 201852009 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 02/01/2019 |
| 201852009 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/01/2019 |
| 201852008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852008 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852007 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852006 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852005 | 2642.00-00 | Inclusion Ratio | 02/01/2019 |
| 201852005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/01/2019 |
| 201852005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/01/2019 |
| 201852004 | 1362.01-03 | Late Elections | 02/01/2019 |
| 201852004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/01/2019 |
| 201852003 | 1362.04-00 | Inadvertent Terminations | 02/01/2019 |
| 201852002 | 1362.01-00 | Eligible v. Ineligible | 02/01/2019 |
| 201852001 | 1361.03-03 | Electing Small Business Trusts | 02/01/2019 |
| 201852001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/01/2019 |
| 201852001 | 1362.04-00 | Inadvertent Terminations | 02/01/2019 |
| 201852000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/01/2019 |
| 201903023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903017 | 119.00-00 | Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) | 01/18/2019 |
| 201903017 | 132.04-00 | De Minimis Fringe | 01/18/2019 |
| 201903017 | 132.04-02 | Certain Eating Facilities | 01/18/2019 |
| 201903016 | 9100.22-00 | Other | 01/18/2019 |
| 201903016 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/18/2019 |
| 201903015 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 01/18/2019 |
| 201903014 | 2056.07-00 | Qualified Terminable Interest Property | 01/18/2019 |
| 201903014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903013 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903013 | 2642.00-00 | Inclusion Ratio | 01/18/2019 |
| 201903012 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 01/18/2019 |
| 201903012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/18/2019 |
| 201903010 | 7701.00-00 | Definitions | 01/18/2019 |
| 201903009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/18/2019 |
| 201903009 | 7701.00-00 | Definitions | 01/18/2019 |
| 201903008 | 7701.00-00 | Definitions | 01/18/2019 |
| 201903008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/18/2019 |
| 201903007 | 1362.04-00 | Inadvertent Terminations | 01/18/2019 |
| 201903006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/18/2019 |
| 201903006 | 2642.00-00 | Inclusion Ratio | 01/18/2019 |
| 201903006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903005 | 2642.00-00 | Inclusion Ratio | 01/18/2019 |
| 201903005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/18/2019 |
| 201903004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/18/2019 |
| 201903004 | 2642.00-00 | Inclusion Ratio | 01/18/2019 |
| 201903004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903003 | 2642.00-00 | Inclusion Ratio | 01/18/2019 |
| 201903003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/18/2019 |
| 201903002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/18/2019 |
| 201903002 | 2642.00-00 | Inclusion Ratio | 01/18/2019 |
| 201903002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
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