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 https://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
|
Subject
|
Released
|
|---|---|---|---|
| 201946015 | 4945.04-04 | Grants to Individuals | 11/15/2019 |
| 201946014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/15/2019 |
| 201946014 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/15/2019 |
| 201946013 | 1362.04-00 | Inadvertent Terminations | 11/15/2019 |
| 201946012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/15/2019 |
| 201946011 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/15/2019 |
| 201946009 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 11/15/2019 |
| 201946009 | 2519.00-00 | Disposition of Certain Life Estates | 11/15/2019 |
| 201946009 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/15/2019 |
| 201946009 | 2056.07-00 | Qualified Terminable Interest Property | 11/15/2019 |
| 201946009 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 11/15/2019 |
| 201946009 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 11/15/2019 |
| 201946008 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946007 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 11/15/2019 |
| 201946006 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946003 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/15/2019 |
| 201946000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/15/2019 |
| 201945030 | 4945.04-04 | Grants to Individuals | 11/08/2019 |
| 201945029 | 501.03-33 | Lessening the Burdens of Government | 11/08/2019 |
| 201945029 | 501.03-08 | Educational Organizations | 11/08/2019 |
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