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
201320023 513.00-00 Unrelated v. Not Unrelated Trade or Business 05/16/2013
201320022 9100.00-00 Extension of Time for Making Certain Elections 05/16/2013
201320022 408A.00-00 Roth IRA 05/16/2013
201320021 401.06-00 Required Distributions 05/16/2013
201320021 401.06-02 Employee Dies Before Entire Interest Distributed 05/16/2013
201320020 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 05/16/2013
201320019 6201.00-00 Assessment Authority 05/16/2013
201320018 6227.05-00 Other Requests 05/16/2013
201320017 861.09-00 Allocation and Apportionment of Interest Expense (In General) 05/16/2013
201320017 861.09-07 Fair Market Value Method 05/16/2013
201320017 861.09-06 Asset Method of Apportionment 05/16/2013
201320016 9100.00-00 Extension of Time for Making Certain Elections 05/16/2013
201320016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/16/2013
201320016 7701.00-00 Definitions 05/16/2013
201320015 9100.04-00 Section 168; MACRS 05/16/2013
201320014 78.00.00-00 TAX SHELTERS 05/16/2013
201320013 9100.04-00 Section 168; MACRS 05/16/2013
201320012 1362.01-02 Election After Termination 05/16/2013
201320011 9100.00-00 Extension of Time for Making Certain Elections 05/16/2013
201320011 1361.05-00 Qualified Subchapter S Subsidiary 05/16/2013
201320010 1362.01-03 Late Elections 05/16/2013
201320009 643.02-00 Income Defined 05/16/2013
201320009 2601.04-00 Transitional Rules 05/16/2013
201320009 2601.03-01 Irrevocable Trusts 05/16/2013
201320009 2601.00-00 Tax On Generation Skipping Transfers 05/16/2013
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