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
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|---|---|---|---|
| 201317010 | 469.08-00 | Material Participation Defined | 04/25/2013 |
| 201317009 | 1092.07-00 | Qualified Covered Call Options | 04/25/2013 |
| 201317008 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/25/2013 |
| 201317008 | 338.01-02 | Time in which Election must be made | 04/25/2013 |
| 201317007 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 04/25/2013 |
| 201317006 | 9100.11-00 | Section 472; LIFO Election | 04/25/2013 |
| 201317005 | 1502.75-00 | Filing Requirements | 04/25/2013 |
| 201317004 | 1362.04-00 | Inadvertent Terminations | 04/25/2013 |
| 201317003 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 04/25/2013 |
| 201317003 | 167.00-00 | Depreciation | 04/25/2013 |
| 201317003 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 04/25/2013 |
| 201317002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2013 |
| 201317002 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/25/2013 |
| 201317001 | 856.00-00 | Definition of Real Estate Investment Trust | 04/25/2013 |
| 201316028 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316027 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316026 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316025 | 412.06-00 | Minimum Funding Waiver | 04/19/2013 |
| 201316024 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316023 | 4945.04-04 | Grants to Individuals | 04/19/2013 |
| 201316022 | 4945.04-04 | Grants to Individuals | 04/19/2013 |
| 201316021 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/19/2013 |
| 201316020 | 6402.00-00 | Authority to Make Credits or Refunds | 04/19/2013 |
| 201316019 | 6331.00-00 | Levy and Distraint | 04/19/2013 |
| 201316019 | 6334.00-00 | Property Exempt From Levy | 04/19/2013 |
| 201316018 | 6061.00-00 | Signing of Returns and Other Documents | 04/19/2013 |
| 201316017 | 7121.00-00 | Closing Agreements | 04/19/2013 |
| 201316017 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/19/2013 |
| 201316016 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 04/19/2013 |
| 201316015 | 6603.00-00 | Deposits | 04/19/2013 |
| 201316015 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 04/19/2013 |
| 201316014 | 565.01-00 | General Rule | 04/19/2013 |
| 201316014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316013 | 562.03-00 | Preferential Dividends | 04/19/2013 |
| 201316013 | 856.00-00 | Definition of Real Estate Investment Trust | 04/19/2013 |
| 201316012 | 1362.00-00 | Election by Small Business Corporation | 04/19/2013 |
| 201316011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/19/2013 |
| 201316011 | 2652.01-02 | Special Election for QTIP | 04/19/2013 |
| 201316011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316010 | 108.01-00 | Exclusion From Gross Income | 04/19/2013 |
| 201316010 | 108.02-00 | Reduction of Tax Attributes | 04/19/2013 |
| 201316010 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 04/19/2013 |
| 201316010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316010 | 108.00-00 | Income From Discharge of Indebtedness | 04/19/2013 |
| 201316009 | 108.00-00 | Income From Discharge of Indebtedness | 04/19/2013 |
| 201316009 | 108.01-00 | Exclusion From Gross Income | 04/19/2013 |
| 201316009 | 108.02-00 | Reduction of Tax Attributes | 04/19/2013 |
| 201316009 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 04/19/2013 |
| 201316009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316008 | 9100.22-00 | Other | 04/19/2013 |
| 201316008 | 1502.47-00 | Accumulated Earnings Tax on Separate Basis | 04/19/2013 |
| 201316007 | 168.29-00 | Alternative Depreciation System (ADS) | 04/19/2013 |
| 201316007 | 9100.04-00 | Section 168; MACRS | 04/19/2013 |
| 201316006 | 168.29-00 | Alternative Depreciation System (ADS) | 04/19/2013 |
| 201316006 | 9100.04-00 | Section 168; MACRS | 04/19/2013 |
| 201316005 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 04/19/2013 |
| 201316004 | 2601.04-05 | Cases of Mental Incompetency | 04/19/2013 |
| 201316004 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 04/19/2013 |
| 201316004 | 2601.04-03 | Amendments to Wills or Revocable Trusts | 04/19/2013 |
| 201316003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316003 | 163.00-00 | Interest | 04/19/2013 |
| 201316002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316002 | 2632.01-00 | Time and Manner of Allocation | 04/19/2013 |
| 201316001 | 2632.01-00 | Time and Manner of Allocation | 04/19/2013 |
| 201316001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 2013 Week 16 ZIP File | 2013 Week 16 ZIP File | 04/19/2013 | |
| 201315037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/11/2013 |
| 201315036 | 408.03-00 | Rollover Contributions | 04/11/2013 |
| 201315035 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/11/2013 |
| 201315034 | 408.03-00 | Rollover Contributions | 04/11/2013 |
| 201315033 | 4945.04-04 | Grants to Individuals | 04/11/2013 |
| 201315032 | 4945.04-04 | Grants to Individuals | 04/11/2013 |
| 201315031 | 4942.00-00 | Taxes on Failure to Distribute Income | 04/11/2013 |
| 201315030 | 501.07-03 | Leases or Sales of Club Property | 04/11/2013 |
| 201315030 | 501.07-00 | Social Clubs | 04/11/2013 |
| 201315029 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/11/2013 |
| 201315029 | 501.32-01 | Distribution of Assets to Private Individuals | 04/11/2013 |
| 201315029 | 501.33-00 | Private v. Public Interest Served | 04/11/2013 |
| 201315028 | 501.33-01 | Trustees Serve Private Interest | 04/11/2013 |
| 201315027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/11/2013 |
| 201315026 | 708.00-00 | Continuation of Partnership | 04/11/2013 |
| 201315025 | 6212.02-04 | Last Known Address | 04/11/2013 |
| 201315024 | 6229.00-00 | Period of Limitations for Making Assessments | 04/11/2013 |
| 201315023 | 6521.01-01 | Offsets | 04/11/2013 |
| 201315022 | 9115.00-00 | (Effective October 1, 1979) Bankruptcy Code (See Also 9104.00-00) | 04/11/2013 |
| 201315021 | 368.05-00 | Recapitalization (Type "E") | 04/11/2013 |
| 201315020 | 368.05-00 | Recapitalization (Type "E") | 04/11/2013 |
| 201315019 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 04/11/2013 |
| 201315018 | 6426.04-00 | Alternative Fuel Mixture Credit | 04/11/2013 |
| 201315017 | 6722.00-00 | Failure to Furnish Certain Payee Statements | 04/11/2013 |
| 201315017 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 04/11/2013 |
| 201315016 | 355.01-00 | Spin-Off | 04/11/2013 |
| 201315016 | 368.04-00 | Assets for Control of Transferee (Type "D") | 04/11/2013 |
| 201315016 | 332.01-00 | Nonrecognition of Gain or Loss | 04/11/2013 |
| 201315015 | 7704.03-00 | Qualifying Income | 04/11/2013 |
| 201315014 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/11/2013 |
| 201315014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2013 |
| 201315013 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 04/11/2013 |
| 201315013 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2013 |
| 201315012 | 1362.04-00 | Inadvertent Terminations | 04/11/2013 |
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