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
|
|---|---|---|---|
| 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 |
Get Adobe ® Reader