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 | 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 |
| 201149040 | 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 |
| 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 |
| 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 | 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 |
| 201149037 | 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 |
| 201149036 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 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 | 501.03-00 | 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 |
| 201916010 | 6323.01-00 | Filing Notice of Lien | 04/19/2019 |
| 201916009 | 6325.03-00 | Certificate of Discharge | 04/19/2019 |
| 201916008 | 6103.08-01 | Disclosure within the Department of Treasury | 04/19/2019 |
| 201916007 | 6103.08-02 | Disclosure to the Department of Justice | 04/19/2019 |
| 201916006 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 04/19/2019 |
| 201916006 | 6707A.00-00 | Penalty for Failure to Include Reportable Transaction Information with Return | 04/19/2019 |
| 201916005 | 465.00-00 | Deductions Limited to Amount at Risk | 04/19/2019 |
| 201916005 | 1402.01-00 | Net Earnings From Self-Employment | 04/19/2019 |
| 201916004 | 3511.00-00 | Certified Professional Employer Organizations | 04/19/2019 |
| 201916004 | 7705.00-00 | Definitions | 04/19/2019 |
| 201916004 | 7705.01-02 | Worksite Employee | 04/19/2019 |
| 201916003 | 6103.02-00 | Definitions | 04/19/2019 |
| 201916002 | 6213.00-00 | Restrictions Applicable to Deficiencies; Petition to Tax Court | 04/19/2019 |
| 201916001 | 6213.00-00 | Restrictions Applicable to Deficiencies; Petition to Tax Court | 04/19/2019 |
| 201916000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/19/2019 |
| 201912001 | 162.35-00 | Health Insurance Costs of Self Employed Individuals | 03/22/2019 |
| 201912001 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/22/2019 |
| 201912000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/22/2019 |
| 201911018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/15/2019 |
| 201911017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/15/2019 |
| 201911017 | 501.33-00 | Private v. Public Interest Served | 03/15/2019 |
| 201911016 | 501.03-30 | Organizational and Operational Tests | 03/15/2019 |
| 201911016 | 501.33-00 | Private v. Public Interest Served | 03/15/2019 |
| 201911015 | 4945.04-04 | Grants to Individuals | 03/15/2019 |
| 201911014 | 4945.04-04 | Grants to Individuals | 03/15/2019 |
| 201911013 | 4945.04-04 | Grants to Individuals | 03/15/2019 |
| 201911012 | 4945.04-04 | Grants to Individuals | 03/15/2019 |
| 201911011 | 4945.04-04 | Grants to Individuals | 03/15/2019 |
| 201911010 | 501.36-00 | Business Activities | 03/15/2019 |
| 201911010 | 501.36-01 | Section 501(c)(3) Organizations | 03/15/2019 |
| 201911009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/15/2019 |
| 201911008 | 501.03-02 | Foundations | 03/15/2019 |
| 201911008 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/15/2019 |
| 201911008 | 501.32-01 | Distribution of Assets to Private Individuals | 03/15/2019 |
| 201911007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/15/2019 |
| 201911006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/15/2019 |
| 201911005 | 1362.04-00 | Inadvertent Terminations | 03/15/2019 |
| 201911004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/15/2019 |
| 201911003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/15/2019 |
| 201911002 | 423.00-00 | Employee Stock Purchase Plans | 03/15/2019 |
| 201911001 | 1295.02-02 | Retroactive Elections | 03/15/2019 |
| 201911000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/15/2019 |
| 201910022 | 501.33-00 | Private v. Public Interest Served | 03/08/2019 |
| 201910022 | 501.35-00 | "Exclusively" Test | 03/08/2019 |
| 201910021 | 951.00-00 | Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) | 03/08/2019 |
| 201910021 | 956.00-00 | Investment of Earnings in U.S. Property | 03/08/2019 |
| 201910021 | 956.05-00 | Pledges and Guarantees | 03/08/2019 |
| 201910020 | 142.04-00 | Qualified Residential Rental Project | 03/08/2019 |
| 201910020 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2019 |
| 201910019 | 7701.02-00 | Partnerships v. Associations | 03/08/2019 |
| 201910018 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/08/2019 |
| 201910018 | 9100.22-00 | Other | 03/08/2019 |
| 201910017 | 337.03-00 | Sale or Exchange | 03/08/2019 |
| 201910017 | 9100.22-00 | Other | 03/08/2019 |
| 201910016 | 9100.22-00 | Other | 03/08/2019 |
| 201910016 | 337.03-00 | Sale or Exchange | 03/08/2019 |
| 201910015 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/08/2019 |
| 201910015 | 9100.22-00 | Other | 03/08/2019 |
| 201910014 | 1362.04-00 | Inadvertent Terminations | 03/08/2019 |
| 201910014 | 1361.03-03 | Electing Small Business Trusts | 03/08/2019 |
| 201910013 | 9100.22-00 | Other | 03/08/2019 |
| 201910013 | 337.03-00 | Sale or Exchange | 03/08/2019 |
| 201910012 | 337.03-00 | Sale or Exchange | 03/08/2019 |
| 201910012 | 9100.22-00 | Other | 03/08/2019 |
| 201910011 | 9100.22-00 | Other | 03/08/2019 |
| 201910011 | 337.03-00 | Sale or Exchange | 03/08/2019 |
| 201910010 | 9100.22-00 | Other | 03/08/2019 |
| 201910010 | 337.03-00 | Sale or Exchange | 03/08/2019 |
| 201910009 | 7701.00-00 | Definitions | 03/08/2019 |
| 201910009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2019 |
| 201910009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/08/2019 |
| 201910008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/08/2019 |
| 201910008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/08/2019 |
| 201910008 | 7701.00-00 | Definitions | 03/08/2019 |
| 201910007 | 468A.04-02 | Revised Schedules | 03/08/2019 |
| 201910006 | 468A.04-02 | Revised Schedules | 03/08/2019 |
| 201910005 | 1362.04-00 | Inadvertent Terminations | 03/08/2019 |
| 201910004 | 355.01-00 | Spin-Off | 03/08/2019 |
| 201910004 | 361.01-00 | Exchanges Not Solely in Kind | 03/08/2019 |
| 201910004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/08/2019 |
| 201910003 | 9100.22-00 | Other | 03/08/2019 |
| 201910002 | 856.01-00 | Income Requirements | 03/08/2019 |
| 201910001 | 165.00-00 | Deductions For Losses | 03/08/2019 |
| 201910000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/08/2019 |
| 201909015 | 509.02-01 | Publicly Supported Organizations | 03/01/2019 |
| 201909014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/01/2019 |
| 201909013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/01/2019 |
| 201909012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/01/2019 |
| 201909011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/01/2019 |
| 201909010 | 9999.94-02 | Tax Protest Cases | 03/01/2019 |
| 201909009 | 4401.00-00 | Wagering Tax (Taxable v. Not Taxable) | 03/01/2019 |
| 201909009 | 6201.01-00 | Administrative Procedures | 03/01/2019 |
| 201909008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/01/2019 |
| 201909008 | 9100.22-00 | Other | 03/01/2019 |
| 201909007 | 468A.05-08 | Disqualification of Fund | 03/01/2019 |
| 201909006 | 911.11-03 | Reelection | 03/01/2019 |
| 201909005 | 1361.03-02 | Qualified Subchapter S Trusts | 03/01/2019 |
| 201909005 | 1361.03-03 | Electing Small Business Trusts | 03/01/2019 |
| 201909005 | 1362.04-00 | Inadvertent Terminations | 03/01/2019 |
| 201909004 | 754.02-00 | Timeliness of Election | 03/01/2019 |
| 201909004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/01/2019 |
| 201909003 | 408.03-00 | Rollover Contributions | 03/01/2019 |
| 201909003 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 03/01/2019 |
| 201909003 | 401.06-01 | In General | 03/01/2019 |
| 201909002 | 453.00-00 | Installment Method (Available v. Not Available) | 03/01/2019 |
| 201909002 | 453.08-00 | Revocation of Elections | 03/01/2019 |
| 201909001 | 992.02-00 | Election | 03/01/2019 |
| 201909000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/01/2019 |
| 201908026 | 430-00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/22/2019 |
| 201908025 | 4945.04-04 | Grants to Individuals | 02/22/2019 |
| 201908024 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/22/2019 |
| 201908024 | 501.03-05 | Corporations | 02/22/2019 |
| 201908024 | 501.38-01 | "Action" Organizations | 02/22/2019 |
| 201908023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/22/2019 |
| 201908022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/22/2019 |
| 201908021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/22/2019 |
| 201908020 | 7514.00-00 | Authority to Prescribe or Modify Seals | 02/22/2019 |
| 201908019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 02/22/2019 |
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