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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 http://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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200947069 412.00-00 Minimum Funding Standards 11/20/2009
200947068 412.00-00 Minimum Funding Standards 11/20/2009
200947067 412.00-00 Minimum Funding Standards 11/20/2009
200947066 412.00-00 Minimum Funding Standards 11/20/2009
200947065 4942.00-00 Taxes on Failure to Distribute Income 11/20/2009
200947065 4943.00-00 Excise Taxes on Excess Business Holdings 11/20/2009
200947065 4944.00-00 Excise Tax on "Jeopardizing" Investments 11/20/2009
200947065 511.00-00 Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) 11/20/2009
200947065 513.00-00 Unrelated v. Not Unrelated Trade or Business 11/20/2009
200947065 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 11/20/2009
200947065 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 11/20/2009
200947065 4941.00-00 Excise Taxes on Acts of Self-Dealing 11/20/2009
200947065 4945.00-00 Excise Taxes on Taxable Expenditures 11/20/2009
200947064 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 11/20/2009
200947063 6103.09-00 Disclosure to Federal Employees for Administration of Nontax Federal Laws 11/20/2009
200947062 170.01-00 Time of Making Contribution 11/20/2009
200947061 7201.70-05 Felony 11/20/2009
200947060 9999.50-00 Criminal Tax Multifunctional Coordination 11/20/2009
200947059 3121.04-00 Employees 11/20/2009
200947058 3121.02-04 Federal Civilian Employees 11/20/2009
200947058 3121.00-00 Definitions 11/20/2009
200947057 170.14-00 Qualified Conservation Contribution 11/20/2009
200947056 36.00-00 First-Time Homebuyer Credit 11/20/2009
200947055 7201.30-00 Willfulness 11/20/2009
200947054 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 11/20/2009
200947053 170.14-01 Qualified Real Property Interest 11/20/2009
200947052 6231.02-00 Partner 11/20/2009
200947051 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 11/20/2009
200947050 6223.00-00 Notice to Partners of Proceedings 11/20/2009
200947049 6063.00-00 Signing of Partnership Returns 11/20/2009
200947048 6227.00-00 Administrative Adjustments Requests 11/20/2009
200947047 6227.00-00 Administrative Adjustments Requests 11/20/2009
200947046 6224.01-03 Binds All Partners 11/20/2009
200947045 6227.02-00 Request for Tax Matters Partner 11/20/2009
200947044 6231.05-00 Affected Item 11/20/2009
200947043 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 11/20/2009
200947042 275.00-00 Certain Taxes (Allowed v. Disallowed) 11/20/2009
200947041 512.01-00 Exception, Additions, and Limitations on Unrelated Income 11/20/2009
200947040 6221.00-00 Tax Treatment Determined At Partnership Level 11/20/2009
200947039 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
200947039 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 11/20/2009
200947038 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 11/20/2009
200947038 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 11/20/2009
200947037 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947036 6334.04-00 Personal Residence Seizure 11/20/2009
200947035 162.00-00 Trade or Business (Deductible v. Not Deductible) 11/20/2009
200947034 1362.01-03 Late Elections 11/20/2009
200947033 263A.03-02 Indirect Costs 11/20/2009
200947033 263A.04-05 Simplified Production Method 11/20/2009
200947033 381.05-04 Change of Method With Consent of Commissioner 11/20/2009
200947033 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 11/20/2009
200947032 851.02-00 Gross Income Requirement 11/20/2009
200947031 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947031 2601.00-00 Tax On Generation Skipping Transfers 11/20/2009
200947030 1362.01-03 Late Elections 11/20/2009
200947029 1362.01-03 Late Elections 11/20/2009
200947028 1295.02-02 Retroactive Elections 11/20/2009
200947027 48.00-00 Energy Credit; Reforestation Credit 11/20/2009
200947026 851.02-00 Gross Income Requirement 11/20/2009
200947025 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947025 7701.00-00 Definitions 11/20/2009
200947024 121.01-00 General Requirements 11/20/2009
200947024 121.01-04 Computation of Excludable Gain 11/20/2009
200947024 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 11/20/2009
200947024 121.04-00 Special Rules 11/20/2009
200947023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947023 1362.01-03 Late Elections 11/20/2009
200947023 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947022 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947022 7701.00-00 Definitions 11/20/2009
200947021 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 11/20/2009
200947020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947020 7701.00-00 Definitions 11/20/2009
200947019 1502.75-00 Filing Requirements 11/20/2009
200947018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947018 7701.00-00 Definitions 11/20/2009
200947017 469.00-00 Passive Activity Losses and Credits Limited 11/20/2009
200947017 469.03-03 Definition of Activity 11/20/2009
200947017 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947017 469.03-00 Passive Activity Defined 11/20/2009
200947016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947016 7701.00-00 Definitions 11/20/2009
200947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947015 7701.00-00 Definitions 11/20/2009
200947014 1362.01-03 Late Elections 11/20/2009
200947013 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 11/20/2009
200947013 338.01-02 Time in which Election must be made 11/20/2009
200947012 468A.04-00 Ruling Amount 11/20/2009
200947011 1362.04-00 Inadvertent Terminations 11/20/2009
200947010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947010 7701.00-00 Definitions 11/20/2009
200947009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947009 7701.00-00 Definitions 11/20/2009
200947008 1361.05-00 Qualified Subchapter S Subsidiary 11/20/2009
200947008 1361.00-00 Definitions 11/20/2009
200947008 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/20/2009
200947006 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 11/20/2009
200947006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 11/20/2009
200947005 45D.00-00 New Markets Credit 11/20/2009
200947005 168.20-00 Classification of Property 11/20/2009
200947004 45D.00-00 New Markets Credit 11/20/2009
200947004 168.20-00 Classification of Property 11/20/2009
200947003 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947003 2601.00-00 Tax On Generation Skipping Transfers 11/20/2009
200947002 9100.00-00 Extension of Time for Making Certain Elections 11/20/2009
200947002 1362.01-03 Late Elections 11/20/2009
200947001 1375.00-00 Tax Imposed On Certain Passive Investment Income 11/20/2009
200947001 1362.04-00 Inadvertent Terminations 11/20/2009
200946065 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/13/2009
200946064 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/13/2009
200946063 408.03-00 Rollover Contributions 11/13/2009
200946062 408.03-00 Rollover Contributions 11/13/2009
200946061 408.03-00 Rollover Contributions 11/13/2009
200946060 4942.03-07 Set-Asides 11/13/2009
200946058 501.36-01 Section 501(c)(3) Organizations 11/13/2009
200946057 501.12-03 Mutual or Cooperative Electric Companies 11/13/2009
200946056 4942.03-07 Set-Asides 11/13/2009
200946055 4945.04-04 Grants to Individuals 11/13/2009
200946054 4945.04-04 Grants to Individuals 11/13/2009
200946053 4942.03-07 Set-Asides 11/13/2009
200946052 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 11/13/2009
200946052 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 11/13/2009
200946051 9999.00-00 Miscellaneous Issues 11/13/2009
200946050 6331.00-00 Levy and Distraint 11/13/2009
200946050 4945.04-04 Grants to Individuals 11/13/2009
200946049 6321.01-00 Property Subject v. Not Subject to Lien (See 6301.12-00) 11/13/2009
200946048 501.03-02 Foundations 11/13/2009
200946047 170.00-00 Charitable, Etc. Contributions and Gifts 11/13/2009
200946046 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 11/13/2009
200946045 6501.08-17 Form and Contents of Waiver 11/13/2009
200946044 6231.03-00 Partnership Item 11/13/2009
200946043 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946042 6229.00-00 Period of Limitations for Making Assessments 11/13/2009
200946041 3121.00-00 Definitions 11/13/2009
200946040 4975.00-00 Tax on Prohibited Transactions 11/13/2009
200946039 1311.00-00 Correction of Error 11/13/2009
200946038 7605.01-00 Restrictions on Examination of Taxpayer 11/13/2009
200946037 199263A.03-00 11/13/2009
200946037 263A.03-02 Indirect Costs 11/13/2009
200946037 199.04-00 Costs Allocable to Domestic Production Gross Receipts 11/13/2009
200946036 851.02-00 Gross Income Requirement 11/13/2009
200946035 263A.02-03 Research and Experimental Expenditures 11/13/2009
200946035 263A.04-04 Administrative, Service, or Support Activities Allocation Methods 11/13/2009
200946035 263A.00-00 Capitalization and Inclusion in Inventory Costs of Certain Expenses 11/13/2009
200946034 1295.02-02 Retroactive Elections 11/13/2009
200946033 1362.01-03 Late Elections 11/13/2009
200946032 1362.04-00 Inadvertent Terminations 11/13/2009
200946031 9100.10-01 Accounting Methods 11/13/2009
200946030 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946030 7701.00-00 Definitions 11/13/2009
200946029 1502.75-00 Filing Requirements 11/13/2009
200946029 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 11/13/2009
200946028 115.00-00 Income of States, Municipalities, etc. 11/13/2009
200946027 2652.01-02 Special Election for QTIP 11/13/2009
200946027 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946026 1362.04-00 Inadvertent Terminations 11/13/2009
200946025 1362.04-00 Inadvertent Terminations 11/13/2009
200946024 1362.04-00 Inadvertent Terminations 11/13/2009
200946023 301.01-00 Dividend in Property 11/13/2009
200946023 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 11/13/2009
200946023 301.00-00 Distributions of Property 11/13/2009
200946023 305.01-00 Stock Dividends 11/13/2009
200946022 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946022 468B.00-00 Special Rules For Designated Settlement Funds 11/13/2009
200946021 199.06-00 Agricultural and Horticultural Cooperatives 11/13/2009
200946021 1382.00-00 Taxable Income of Cooperatives 11/13/2009
200946020 199.06-00 Agricultural and Horticultural Cooperatives 11/13/2009
200946020 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/13/2009
200946020 199.07-00 Expanded Affiliated Groups 11/13/2009
200946019 1362.01-03 Late Elections 11/13/2009
200946018 1362.01-03 Late Elections 11/13/2009
200946017 1362.01-00 Eligible v. Ineligible 11/13/2009
200946017 1362.01-03 Late Elections 11/13/2009
200946017 1362.00-00 Election by Small Business Corporation 11/13/2009
200946016 468A.01-00 In General 11/13/2009
200946015 1362.04-00 Inadvertent Terminations 11/13/2009
200946014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946013 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946012 1362.01-03 Late Elections 11/13/2009
200946011 469.03-03 Definition of Activity 11/13/2009
200946011 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946010 115.00-00 Income of States, Municipalities, etc. 11/13/2009
200946010 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 11/13/2009
200946009 1362.04-00 Inadvertent Terminations 11/13/2009
200946008 1362.04-00 Inadvertent Terminations 11/13/2009
200946008 1362.00-00 Election by Small Business Corporation 11/13/2009
200946007 1362.01-03 Late Elections 11/13/2009
200946007 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
200946006 1033.04-00 Replacement Period 11/13/2009
200946006 1033.00-00 Involuntary Conversion 11/13/2009
200946005 7701.00-00 Definitions 11/13/2009
200946005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946004 7701.00-00 Definitions 11/13/2009
200946003 7701.00-00 Definitions 11/13/2009
200946003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/13/2009
200946002 2642.00-00 Inclusion Ratio 11/13/2009
200946002 9100.00-00 Extension of Time for Making Certain Elections 11/13/2009
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