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
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Subject
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Released
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|---|---|---|---|
| 202109009 | 4942.03-07 | Set-Asides | 03/05/2021 |
| 202109008 | 501.33-00 | Private v. Public Interest Served | 03/05/2021 |
| 202109008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/05/2021 |
| 202109007 | 501.33-00 | Private v. Public Interest Served | 03/05/2021 |
| 202109007 | 501.03-30 | Organizational and Operational Tests | 03/05/2021 |
| 202109007 | 501.03-05 | Corporations | 03/05/2021 |
| 202109007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/05/2021 |
| 202109006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/05/2021 |
| 202109006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/05/2021 |
| 202109006 | 7701.00-00 | Definitions | 03/05/2021 |
| 202109005 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 03/05/2021 |
| 202109004 | 9100.22-00 | Other | 03/05/2021 |
| 202109004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/05/2021 |
| 202109003 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/05/2021 |
| 202109002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 03/05/2021 |
| 202109001 | 59A.00-00 | Base Erosion and Anti-Abuse Tax | 03/05/2021 |
| 202109000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/05/2021 |
| 202108011 | 4945.04-04 Grants to Individuals | 02/26/2021 | |
| 202108010 | 355.01-01 | Split-Off | 02/26/2021 |
| 202108010 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/26/2021 |
| 202108009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/26/2021 |
| 202108009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/26/2021 |
| 202108008 | 1362.04-00 | Inadvertent Terminations | 02/26/2021 |
| 202108008 | 1362.00-00 | Election by Small Business Corporation | 02/26/2021 |
| 202108007 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 02/26/2021 |
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