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.

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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on 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

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