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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202031011 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 07/31/2020
202031011 501.03-30 Organizational and Operational Tests 07/31/2020
202031010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/31/2020
202031010 501.35-00 "Exclusively" Test 07/31/2020
202031009 509.02-01 Publicly Supported Organizations 07/31/2020
202031008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/31/2020
202031007 401.06-00 Required Distributions 07/31/2020
202031007 408.06-00 Distributions 07/31/2020
202031006 355.01-01 Split-Off 07/31/2020
202031005 9100.22-00 Other 07/31/2020
202031005 1502.75-00 Filing Requirements 07/31/2020
202031004 1502.75-00 Filing Requirements 07/31/2020
202031004 9100.20-00 Section 1502; Election to File Consolidated Return 07/31/2020
202031003 115.03-00 Essential Governmental Function 07/31/2020
202031003 115.00-00 Income of States, Municipalities, etc. 07/31/2020
202031002 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 07/31/2020
202031002 336.01-00 General Rule 07/31/2020
202031002 368.06-00 Change in Identity, etc. (Type "F") 07/31/2020
202031002 7701.01-00 Associations v. Corporations 07/31/2020
202031001 856.02-00 Investment Requirements 07/31/2020
202031001 856.04-00 Rents From Real Property 07/31/2020
202031001 856.00-00 Definition of Real Estate Investment Trust 07/31/2020
202031000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2020
202029006 408.03-00 Rollover Contributions 07/17/2020
202029005 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029004 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/17/2020
202029003 355.03-00 Active Business 07/17/2020
202029002 856.01-00 Income Requirements 07/17/2020
202029002 856.00-00 Definition of Real Estate Investment Trust 07/17/2020
202029001 263.14-00 Allocation Between Capital Expenditure and Expense 07/17/2020
202029001 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029000 6110.00-00 Index for Public Inspection of Written Determination 07/17/2020
202028003 4945.04-04 Grants to Individuals 07/10/2020
202028002 4945.04-04 Grants to Individuals 07/10/2020
202028001 4942.03-07 Set-Asides 07/10/2020
202028000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2020
202027003 170.00-00 Charitable, Etc. Contributions and Gifts 07/02/2020
202027003 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/02/2020
202027003 512.10-00 Modifications 07/02/2020
202027002 9100.00-00 Extension of Time for Making Certain Elections 07/02/2020
202027001 1362.00-00 Election by Small Business Corporation 07/02/2020
202027001 1362.02-00 Termination of Election 07/02/2020
202027001 1362.01-00 Eligible v. Ineligible 07/02/2020
202027000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2020
202026004 4945.04-04 Grants to Individuals 06/26/2020
202026003 4945.04-04 Grants to Individuals 06/26/2020
202026002 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/26/2020
202026002 6501.03-01 Date Return Filed 06/26/2020
202026002 6501.03-03 Date Limitations Begin 06/26/2020
202026002 6501.04-11 Amended Returns 06/26/2020
202026002 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2020
202026002 6511.01-01 Return Filed 06/26/2020
202026002 6511.01-03 Claim Filed Late 06/26/2020
202026002 6511.09-00 Timeliness of Claim 06/26/2020
202026002 6511.10-00 Return Filed 06/26/2020
202026001 355.01-01 Split-Off 06/26/2020
202026001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/26/2020
202026001 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/26/2020
202026001 368.04-00 Assets for Control of Transferee (Type "D") 06/26/2020
202026001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/26/2020
202026000 6110.00-00 Index for Public Inspection of Written Determination 06/26/2020
202025001 4942.03-07 Set-Asides 06/19/2020
202025000 6110.00-00 Index for Public Inspection of Written Determination 06/19/2020
202024016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/12/2020
202024015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/12/2020
202024014 4942.03-03 Minimum Investment Return 06/12/2020
202024014 4942.03-05 Qualifying Distribution 06/12/2020
202024013 382.07-05 Segregation Rules 06/12/2020
202024012 7701.00-00 Definitions 06/12/2020
202024012 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2020
202024011 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024010 7701.00-00 Definitions 06/12/2020
202024010 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024009 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2020
202024008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2020
202024007 1362.04-00 Inadvertent Terminations 06/12/2020
202024006 9100.22-00 Other 06/12/2020
202024005 453.08-00 Revocation of Elections 06/12/2020
202024004 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024003 856.00-00 Definition of Real Estate Investment Trust 06/12/2020
202024003 856.01-00 Income Requirements 06/12/2020
202024003 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 06/12/2020
202024003 857.05-00 Earnings and Profits 06/12/2020
202024002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 06/12/2020
202024001 1362.00-00 Election by Small Business Corporation 06/12/2020
202024000 6110.00-00 Index for Public Inspection of Written Determination 06/12/2020
202023012 509.00-00 Private Foundation Defined 06/05/2020
202023012 509.02-00 Exceptions to Private Foundation Status 06/05/2020
202023012 509.02-01 Publicly Supported Organizations 06/05/2020
202023011 4942.03-07 Set-Asides 06/05/2020
202023010 4945.04-04 Grants to Individuals 06/05/2020
202023009 4945.04-04 Grants to Individuals 06/05/2020
202023008 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/05/2020
202023008 501.04-06 Community 06/05/2020
202023007 408.03-00 Rollover Contributions 06/05/2020
202023006 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/05/2020
202023006 6511.03-00 Special Rules 06/05/2020
202023006 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 06/05/2020
202023005 1295.02-02 Retroactive Elections 06/05/2020
202023004 1295.02-02 Retroactive Elections 06/05/2020
202023003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/05/2020
202023003 9100.22-00 Other 06/05/2020
202023002 9100.04-00 Section 168; MACRS 06/05/2020
202023001 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/05/2020
202023001 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 06/05/2020
202023001 401.29-00 Cash or Deferred Arrangements 06/05/2020
202023000 6110.00-00 Index for Public Inspection of Written Determination 06/05/2020
202022009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/29/2020
202022009 501.04-03 Political Activities Organizations 05/29/2020
202022008 501.07-00 Social Clubs 05/29/2020
202022007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/29/2020
202022007 501.03-05}Corporations 05/29/2020
202022007 501.03-30 Organizational and Operational Tests 05/29/2020
202022006 501.32-00 Income Inures v. does Not Inure to Private Individual 05/29/2020
202022006 501.33-00 Private v. Public Interest Served 05/29/2020
202022006 501.36-00 Business Activities 05/29/2020
202022006 501.03-05 Corporations 05/29/2020
202022005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/29/2020
202022005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/29/2020
202022005 361.02-02 Certain Transfers to Creditors 05/29/2020
202022005 7805.00-00 Rules and Regulations 05/29/2020
202022005 7805.01-01 Prospective Application of Rulings 05/29/2020
202022004 851.01-00 Election to be Regulated Investment Company 05/29/2020
202022004 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/29/2020
202022004 9100.00-00 Extension of Time for Making Certain Elections 05/29/2020
202022004 851.00-00 Definition of Regulated Investment Company 05/29/2020
202022003 1362.00-00 Election by Small Business Corporation 05/29/2020
202022003 1362.04-00 Inadvertent Terminations 05/29/2020
202022002 671.02-00 Persons Treated as Grantors 05/29/2020
202022002 678.00-00 Person Other Than Grantor Treated as Substantial Owner 05/29/2020
202022002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/29/2020
202022001 9100.00-00 Extension of Time for Making Certain Elections 05/29/2020
202022000 6110.00-00 Index for Public Inspection of Written Determination 05/29/2020
202021026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/22/2020
202021026 501.03-30 Organizational and Operational Tests 05/22/2020
202021026 501.33-00 Private v. Public Interest Served 05/22/2020
202021026 501.36-01 Section 501(c)(3) Organizations 05/22/2020
202021025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/22/2020
202021025 501.33-00 Private v. Public Interest Served 05/22/2020
202021024 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/22/2020
202021023 4945.04-04 Grants to Individuals 05/22/2020
202021022 4945.04-04 Grants to Individuals 05/22/2020
202021021 501.03-30 Organizational and Operational Tests 05/22/2020
202021021 501.33-00 Private v. Public Interest Served 05/22/2020
202021021 501.35-00 "Exclusively" Test 05/22/2020
202021020 851.00-00 Definition of Regulated Investment Company 05/22/2020
202021020 851.01-00 Election to be Regulated Investment Company 05/22/2020
202021020 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 05/22/2020
202021020 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021019 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021019 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/22/2020
202021018 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/22/2020
202021017 9100.22-00 Other 05/22/2020
202021017 992.02-00 Election 05/22/2020
202021016 1362.01-01 Shareholder Consent 05/22/2020
202021016 1362.02-00 Termination of Election 05/22/2020
202021016 1362.00-00 Election by Small Business Corporation 05/22/2020
202021015 7701.00-00 Definitions 05/22/2020
202021014 7701.00-00 Definitions 05/22/2020
202021013 7701.00-00 Definitions 05/22/2020
202021012 7701.00-00 Definitions 05/22/2020
202021011 7701.00-00 Definitions 05/22/2020
202021010 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 05/22/2020
202021010 382.12-00 Operating Rules 05/22/2020
202021010 382.12-16 Controlled Groups 05/22/2020
202021010 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021010 9100.22-00 Other 05/22/2020
202021009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/22/2020
202021008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/22/2020
202021008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/22/2020
202021007 1361.00-00 Definitions 05/22/2020
202021007 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/22/2020
202021007 1361.01-04 More than One Class of Stock 05/22/2020
202021007 1361.05-00 Qualified Subchapter S Subsidiary 05/22/2020
202021007 1362.00-00 Election by Small Business Corporation 05/22/2020
202021007 1362.01-00 Eligible v. Ineligible 05/22/2020
202021007 1362.01-01 Shareholder Consent 05/22/2020
202021006 1361.03-00 Certain Trusts Permitted as Shareholders 05/22/2020
202021006 1362.02-00 Termination of Election 05/22/2020
202021006 1362.02-02 Ceases to be Small Business Corporation 05/22/2020
202021006 1362.04-00 Inadvertent Terminations 05/22/2020
202021006 1361.03-03 Electing Small Business Trusts 05/22/2020
202021006 1361.00-00 Definitions 05/22/2020
202021006 1362.00-00 Election by Small Business Corporation 05/22/2020
202021005 9100.02-00 Section 59(e) 05/22/2020
202021005 9100.04-00 Section 168; MACRS 05/22/2020
202021004 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021003 2056.07-00 Qualified Terminable Interest Property 05/22/2020
202021003 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021002 1361.00-00 Definitions 05/22/2020
202021001 4941.04-00 Definition of Self-Dealing 05/22/2020
202021001 4947.02-00 Split-Interest Trusts 05/22/2020
202021000 6110.00-00 Index for Public Inspection of Written Determination 05/22/2020
202020025 4945.04-04 Grants to Individuals 05/15/2020
202020024 501.30-00 Control of Corporation 05/15/2020
202020024 501.36-01 Section 501(c)(3) Organizations 05/15/2020
202020023 4945.04-04 Grants to Individuals 05/15/2020
202020022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020

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