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 Written Determinations download folder.

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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 Release Date
202148006 6225.01-00 Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) 12/03/2021
202148005 856.00-00 Definition of Real Estate Investment Trust 12/03/2021
202148005 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148004 856.00-00 Definition of Real Estate Investment Trust 12/03/2021
202148004 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148003 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021
202148003 2642.00-00 Inclusion Ratio 12/03/2021
202148003 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148002 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021
202148002 2642.00-00 Inclusion Ratio 12/03/2021
202148002 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148001 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021
202148000 6110.00-00 Index for Public Inspection of Written Determination 12/03/2021
202147015 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/26/2021
202147014 6019.05-00 Deceased Donor 11/26/2021
202147013 6103.11-00 Disclosure for Tax Administration Purposes 11/26/2021
202147012 6221B.01-00 Election Out for Certain Partnerships with 100 or Fewer Partners, Etc.-BBA 11/26/2021
202147011 6201.01-06 Assessment of Criminal Restitution 11/26/2021
202147010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/26/2021
202147010 9100.22-00 Other 11/26/2021
202147009 1362.04-00 Inadvertent Terminations 11/26/2021
202147008 7701.00-00 Definitions 11/26/2021
202147008 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2021
202147007 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/26/2021
202147006 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147006 9100.22-00 Other 11/26/2021
202147005 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147004 1362.00-00 Election by Small Business Corporation 11/26/2021
202147004 1362.02-00 Termination of Election 11/26/2021
202147004 1362.02-02 Ceases to be Small Business Corporation 11/26/2021
202147004 1362.04-00 Inadvertent Terminations 11/26/2021
202147003 1361.05-00 Qualified Subchapter S Subsidiary 11/26/2021
202147003 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147002 1362.00-00 Election by Small Business Corporation 11/26/2021
202147002 1362.01-01 Shareholder Consent 11/26/2021
202147002 1362.02-00 Termination of Election 11/26/2021
202147001 1361.00-00 Definitions 11/26/2021
202147001 1361.05-00 Qualified Subchapter S Subsidiary 11/26/2021
202147001 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021
202147000 6110.00-00 Index for Public Inspection of Written Determination 11/26/2021
202146009 9100.00-00 Extension of Time for Making Certain Elections 11/19/2021
202146008 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 11/19/2021
202146008 9100.00-00 Extension of Time for Making Certain Elections 11/19/2021
202146007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/19/2021
202146006 302.04-00 Redemption from Noncorporate Shareholder in Partial Liquidation 11/19/2021
202146006 302.04-02 Qualified Trade or Business 11/19/2021
202146006 302.04-03 Termination of a Business 11/19/2021
202146006 346.00-00 (Amended-1982) Partial Liquidation Defined 11/19/2021
202146005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/19/2021
202146005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/19/2021
202146004 853.00-00 Foreign Tax Credit Allowed Shareholders 11/19/2021
202146004 853.01-00 Election 11/19/2021
202146004 9100.00-00 Extension of Time for Making Certain Elections 11/19/2021
202146003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 11/19/2021
202146002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/19/2021
202146002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/19/2021
202146001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/19/2021
202146001 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/19/2021
202146001 2056.07-00 Qualified Terminable Interest Property 11/19/2021
202146001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/19/2021
202146001 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/19/2021
202146001 2519.00-00 Disposition of Certain Life Estates 11/19/2021
202146001 2702.00-00 Special Valuation Rules for Transfers in Trust 11/19/2021
202146001 61.00-00 Gross Income v. Not Gross Income 11/19/2021
202146000 6110.00-00 Index for Public Inspection of Written Determination 11/19/2021
202145032 4945.04-04 Grants to Individuals 11/12/2021
202145031 501.03-30 Organizational and Operational Tests 11/12/2021
202145031 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/12/2021
202145031 501.03-05 Corporations 11/12/2021
202145031 501.33-00 Private v. Public Interest Served 11/12/2021
202145030 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 11/12/2021
202145030 501.04-07 Homeowners Association 11/12/2021
202145029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2021
202145029 501.35-00 "Exclusively" Test 11/12/2021
202145029 501.36-00 Business Activities 11/12/2021
202145028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/12/2021
202145028 501.03-30 Organizational and Operational Tests 11/12/2021
202145027 355.01-00 Spin-Off 11/12/2021
202145027 368.04-00 Assets for Control of Transferee (Type "D") 11/12/2021
202145026 2055.12-10 Reformations of Nonqualifying Interests 11/12/2021
202145026 664.03-02 Charitable Remainder Unitrust 11/12/2021
202145025 1502.93-00 Intercompany Transactions 11/12/2021
202145025 368.08-06 Business Enterprise Continuity 11/12/2021
202145024 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/12/2021
202145024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/12/2021
202145023 168.00-00 Modified Accelerated Cost Recovery System 11/12/2021
202145023 9100.00-00 Extension of Time for Making Certain Elections 11/12/2021
202145023 9100.04-00 Section 168; MACRS 11/12/2021
202145023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145022 9100.04-00 Section 168; MACRS 11/12/2021
202145021 9100.04-00 Section 168; MACRS 11/12/2021
202145020 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/12/2021
202145020 355.01-00 Spin-Off 11/12/2021
202145020 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 11/12/2021
202145020 368.00-00 Definitions Relating to Corporate Reorganizations 11/12/2021
202145020 368.01-00 Statutory Merger or Consolidation (Type "A") 11/12/2021
202145019 9100.22-00 Other 11/12/2021
202145018 1362.00-00 Election by Small Business Corporation 11/12/2021
202145018 1362.01-00 Eligible v. Ineligible 11/12/2021
202145018 1362.01-03 Late Elections 11/12/2021
202145017 1362.00-00 Election by Small Business Corporation 11/12/2021
202145017 1362.01-00 Eligible v. Ineligible 11/12/2021
202145017 1362.01-03 Late Elections 11/12/2021
202145016 1362.01-03 Late Elections 11/12/2021
202145016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145015 475.08-00 Securities Traders 11/12/2021
202145015 9100.00-00 Extension of Time for Making Certain Elections 11/12/2021
202145015 9100.10-01 Accounting Methods 11/12/2021
202145014 2632.00-00 Special Rules for Allocation of GST Exemption 11/12/2021
202145014 2642.00-00 Inclusion Ratio 11/12/2021
202145014 9100.00-00 Extension of Time for Making Certain Elections 11/12/2021
202145013 7701.00-00 Definitions 11/12/2021
202145013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145012 7701.00-00 Definitions 11/12/2021
202145012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145011 7701.00-00 Definitions 11/12/2021
202145011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145010 7701.00-00 Definitions 11/12/2021
202145010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145009 7701.00-00 Definitions 11/12/2021
202145009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145008 7701.00-00 Definitions 11/12/2021
202145008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145007 7701.00-00 Definitions 11/12/2021
202145007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145006 7701.00-00 Definitions 11/12/2021
202145006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145005 7701.00-00 Definitions 11/12/2021
202145005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145004 7701.00-00 Definitions 11/12/2021
202145004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145003 7701.00-00 Definitions 11/12/2021
202145003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145002 7701.00-00 Definitions 11/12/2021
202145002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145001 7701.00-00 Definitions 11/12/2021
202145001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021
202145000 6110.00-00 Index for Public Inspection of Written Determination 11/12/2021
202144034 4945.04-04 Grants to Individuals 11/05/2021
202144033 4945.04-04 Grants to Individuals 11/05/2021
202144032 509.02-01 Publicly Supported Organizations 11/05/2021
202144031 4945.04-04 Grants to Individuals 11/05/2021
202144030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/05/2021
202144030 501.03-19 Public Recreation Facilities and Athletic Organizations 11/05/2021
202144030 501.33-00 Private v. Public Interest Served 11/05/2021
202144030 501.35-00 "Exclusively" Test 11/05/2021
202144029 501.35-00 "Exclusively" Test 11/05/2021
202144028 501.03-02 Foundations 11/05/2021
202144028 501.35-00 "Exclusively" Test 11/05/2021
202144028 501.36-03 Publishing Activities, Radio, Television, etc. 11/05/2021
202144027 6611.04-00 Interest on Refunds 11/05/2021
202144026 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 11/05/2021
202144025 9100.09-00 Section 442; Accounting Periods 11/05/2021
202144024 754.02-00 Timeliness of Election 11/05/2021
202144024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144023 754.02-00 Timeliness of Election 11/05/2021
202144023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144022 754.02-00 Timeliness of Election 11/05/2021
202144022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144021 754.02-00 Timeliness of Election 11/05/2021
202144021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144020 754.02-00 Timeliness of Election 11/05/2021
202144020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144019 754.02-00 Timeliness of Election 11/05/2021
202144019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144018 754.02-00 Timeliness of Election 11/05/2021
202144018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144017 754.02-00 Timeliness of Election 11/05/2021
202144017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144016 754.02-00 Timeliness of Election 11/05/2021
202144016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021
202144015 42.00-00 Low-Income Housing Credit 11/05/2021
202144015 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144014 42.00-00 Low-Income Housing Credit 11/05/2021
202144014 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144013 7701.00-00 Definitions 11/05/2021
202144013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144012 856.00-00 Definition of Real Estate Investment Trust 11/05/2021
202144012 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144011 856.00-00 Definition of Real Estate Investment Trust 11/05/2021
202144011 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/05/2021
202144010 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144010 9100.22-00 Other 11/05/2021
202144009 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144008 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021
202144007 141.00-00 Private Activity Bond; Qualified Bond 11/05/2021
202144007 141.01-02 Security or Payment Test 11/05/2021
202144006 565.00-00 Consent Dividends 11/05/2021
202144006 856.00-00 Definition of Real Estate Investment Trust 11/05/2021
202144006 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021
202144005 457.09-05 Certain Plans Excepted 11/05/2021
202144004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/05/2021
202144003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/05/2021
202144002 1362.00-00 Election by Small Business Corporation 11/05/2021
202144002 1362.04-00 Inadvertent Terminations 11/05/2021