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 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
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UILC
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Subject
|
Released
|
|---|---|---|---|
| 201324026 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324025 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/13/2013 |
| 201324024 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324023 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324022 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324021 | 408.03-00 | Rollover Contributions | 06/13/2013 |
| 201324020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/13/2013 |
| 201324019 | 4945.04-04 | Grants to Individuals | 06/13/2013 |
| 201324018 | 6231.05-00 | Affected Item | 06/13/2013 |
| 201324018 | 469.00-00 | Passive Activity Losses and Credits Limited | 06/13/2013 |
| 201324017 | 6321.01-51 | Trusts | 06/13/2013 |
| 201324016 | 6501.08-08 | Filing of Waiver by Fiduciary | 06/13/2013 |
| 201324016 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 06/13/2013 |
| 201324015 | 6229.02-00 | Extension by Agreement | 06/13/2013 |
| 201324014 | 42.00-00 | Low-Income Housing Credit | 06/13/2013 |
| 201324014 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/13/2013 |
| 201324013 | 707.01-00 | Not in Capacity as Partner | 06/13/2013 |
| 201324012 | 1362.01-03 | Late Elections | 06/13/2013 |
| 201324011 | 1362.00-00 | Election by Small Business Corporation | 06/13/2013 |
| 201324011 | 1362.04-00 | Inadvertent Terminations | 06/13/2013 |
| 201324010 | 1502.75-00 | Filing Requirements | 06/13/2013 |
| 201324009 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 06/13/2013 |
| 201324009 | 368.02-00 | Stock for Stock (Type "B") | 06/13/2013 |
| 201324009 | 367.03-01 | Reorganizations Described in Section 368(a)(1)(B) | 06/13/2013 |
| 201324009 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 06/13/2013 |
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