# 26 U.S. Code § 118 - Contributions to the capital of a corporation

**General rule**

**Contributions in aid of construction, etc.**

**Special rules for water and sewerage disposal utilities**

**General rule**

**Expenditure rule**

**Definitions**

**Disallowance of deductions and credits; adjusted basis**

**Statute of limitations**

**Source**

**Written determinations for this section**

These documents, sometimes referred to as "Private Letter Rulings", are taken from the IRS Written Determinations page; the IRS also publishes a fuller explanation of what they are and what they mean. The collection is updated (at our end) daily. It appears that the IRS updates their listing every Friday.

Note that the IRS often titles documents in a very plain-vanilla, duplicative way. **Do not assume that identically-titled documents are the same, or that a later document supersedes another with the same title**. That is unlikely to be the case.

**Release dates appear exactly as we get them from the IRS**. Some are clearly wrong, but we have made no attempt to correct them, as we have no way guess correctly in all cases, and do not wish to add to the confusion.

We truncate results at 20000 items. After that, you're on your own.

- Gross Income v. Not Gross Income : 2012-05-25
- Depreciation : 2012-05-25
- Contributions to the Capital of a Corporation : 2012-05-25
- Information at Source : 2012-05-25
- Contributions to the Capital of a Corporation : 2011-11-04
- Not Included Under Subsection (a) : 2011-06-03
- Definition of Contribution in Aid of Construction : 2011-06-03
- Nonshareholder Contributions : 2011-06-03
- Contributions in Aid of Construction : 2010-09-24
- Nonshareholder Contributions : 2010-09-24
- Nonshareholder Contributions : 2010-02-05
- Contributions in Aid of Construction : 2010-02-05
- Capital Contributions by Nonshareholders : 2010-01-22
- Nonshareholder Contributions : 2010-01-22
- Nonshareholder Contributions : 2010-01-01
- Definition of Contribution in Aid of Construction : 2009-12-25
- Nonshareholder Contributions : 2009-12-25
- Contributions to the Capital of a Corporation : 2009-12-25
- Contributions in Aid of Construction : 2009-12-25
- State and Local Tax Incentives : 2009-10-16
- Taxes : 2009-10-16
- Gross Income v. Not Gross Income : 2009-10-16
- Nonshareholder Contributions : 2009-10-02
- Nonshareholder Contributions : 2009-07-10
- Capital Contributions by Nonshareholders : 2009-07-10
- Section 362 Basis Rule : 2009-07-10
- Other Than Money : 2009-07-10
- Nonshareholder Contributions : 2009-05-29
- Nonshareholder Contributions : 2009-05-29
- Nonshareholder Contributions : 2009-01-02
- Definition of Contribution in Aid of Construction : 2008-05-16
- Nonshareholder Contributions : 2008-05-16
- Nonshareholder Contributions : 2007-11-23
- Contributions to the Capital of a Corporation : 2007-11-23
- Accrual Method : 2007-10-26
- Shareholder Contributions : 2007-10-26
- Nonshareholder Contributions : 2007-03-02
- Contributions in Aid of Construction : 2007-03-02
- Definition of Contribution in Aid of Construction : 2006-11-24
- Nonshareholder Contributions : 2006-09-22
- Contributions in Aid of Construction : 2006-09-22
- Contributions in Aid of Construction : 2005-12-30
- Nonshareholder Contributions : 2005-12-30
- Definition of Contribution in Aid of Construction : 2005-10-21
- Definition of Contribution in Aid of Construction : 2005-10-14
- Nonshareholder Contributions : 2005-07-15
- Definition of Contribution in Aid of Construction : 2005-07-15
- Gross Income v. Not Gross Income : 2005-05-06
- Nonshareholder Contributions : 2005-05-06
- Contributions to the Capital of a Corporation : 2005-05-06
- Capital Contributions by Nonshareholders : 2005-05-06
- Nonshareholder Contributions : 2005-04-22
- Contributions to the Capital of a Corporation : 2005-04-22
- Section 362 Basis Rule : 2005-04-22
- Contributions to the Capital of a Corporation : 2004-12-10
- Contributions in Aid of Construction : 2004-11-26
- Contributions in Aid of Construction : 2004-10-15
- Nonshareholder Contributions : 2004-10-15
- Nonshareholder Contributions : 2004-08-20
- Nonshareholder Contributions : 2004-05-07
- Contributions in Aid of Construction : 2004-05-07
- Contributions in Aid of Construction : 2004-04-02
- Nonshareholder Contributions : 2004-04-02
- Contributions to the Capital of a Corporation : 2004-03-12
- Gross Income v. Not Gross Income : 2004-03-12
- Nonshareholder Contributions : 2004-03-12
- Contributions in Aid of Construction : 2004-02-20
- Nonshareholder Contributions : 2004-02-20
- Contributions in Aid of Construction : 2004-02-06
- Nonshareholder Contributions : 2004-02-06
- Contributions in Aid of Construction : 2004-01-23
- Nonshareholder Contributions : 2004-01-23
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2004-01-16
- Nonshareholder Contributions : 2004-01-16
- Contributions in Aid of Construction : 2003-12-12
- Nonshareholder Contributions : 2003-12-12
- Contributions in Aid of Construction : 2003-11-28
- Nonshareholder Contributions : 2003-11-28
- Contributions in Aid of Construction : 2003-11-07
- Nonshareholder Contributions : 2003-11-07
- Shareholder Contributions : 2003-09-26
- Damages : 2003-08-29
- Section 704(c) Considerations : 2003-08-29
- Basis of Property Contributed to Partnership : 2003-08-29
- Stockholders Contributions : 2003-08-29
- Capital Asset v. Not a Capital Asset : 2003-08-29
- Transfer to Corporation Controlled by Transferor : 2003-08-29
- Basis to Distributees : 2003-08-29
- Amortization of Goodwill & Certain Other Intangibles : 2003-08-29
- Assigned : 2003-08-29
- Nonrecognition of Gain or Loss on Contributions : 2003-08-29
- Liability to Which Property is Subject : 2003-08-29
- Property Used in : 2003-08-29
- In General : 2003-08-29
- Control v. No Control : 2003-08-29
- Shareholder Contributions : 2003-08-29
- Contributions in Aid of Construction : 2003-08-22
- Nonshareholder Contributions : 2003-08-22
- Nonshareholder Contributions : 2003-08-08
- Contributions in Aid of Construction : 2003-06-13
- Nonshareholder Contributions : 2003-06-13
- Nonshareholder Contributions : 2003-06-06
- Contributions in Aid of Construction : 2003-06-06
- Contributions in Aid of Construction : 2003-05-16
- Nonshareholder Contributions : 2003-05-16
- Nonshareholder Contributions : 2003-04-25
- Contributions in Aid of Construction : 2003-04-25
- Nonshareholder Contributions : 2003-04-25
- Contributions to the Capital of a Corporation : 2003-04-25
- Section 362 Basis Rule : 2003-04-25
- Nonshareholder Contributions : 2003-04-18
- Contributions in Aid of Construction : 2003-04-18
- Contributions in Aid of Construction : 2003-03-07
- Nonshareholder Contributions : 2003-03-07
- Nonshareholder Contributions : 2003-03-07
- Contributions in Aid of Construction : 2003-03-07
- Contributions in Aid of Construction : 2003-02-14
- Nonshareholder Contributions : 2003-02-14
- Contributions in Aid of Construction : 2003-01-03
- Nonshareholder Contributions : 2003-01-03
- Nonshareholder Contributions : 2002-11-29
- Contributions in Aid of Construction : 2002-09-06
- Nonshareholder Contributions : 2002-09-06
- Nonshareholder Contributions : 2002-08-02
- Contributions v. Sale of Services : 2002-07-05
- Nonshareholder Contributions : 2002-07-05
- Shareholder Contributions : 2002-07-05
- Nonshareholder Contributions : 2002-06-14
- Contributions in Aid of Construction : 2001-11-30
- Nonshareholder Contributions : 2001-11-30
- Contributions in Aid of Construction : 2001-08-24
- Contributions to the Capital of a Corporation : 2001-08-24
- Nonshareholder Contributions : 2001-08-17
- Nonshareholder Contributions : 2001-08-17
- Escrowed Income : 2001-03-09
- Nonshareholder Contributions : 2001-03-09
- Nonshareholder Contributions : 2000-12-01
- Shareholder Contributions : 2000-07-07
- Contributions to the Capital of a Corporation : 1999-12-31
- Gross Income v. Not Gross Income : 1999-12-31
- Contributions to the Capital of a Corporation : 1999-12-24
- Nonshareholder Contributions : 1999-10-29
- Definition of Involuntary Conversion Events : 1999-10-29
- Government Payments : 1999-10-29
- Disaster Losses : 1999-10-29
- Contributions in Aid of Construction : 1999-05-21
- Contributions v. Sale of Services : 1999-05-21
- Contributions v. Sale of Services : 1999-03-19
- Nonshareholder Contributions : 1999-01-29

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