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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|---|---|---|---|
| 202130016 | 1502.75-00 | Filing Requirements | 07/30/2021 |
| 202130016 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 07/30/2021 |
| 202130015 | 501.04-07 | Homeowners Association | 07/30/2021 |
| 202130015 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/30/2021 |
| 202130014 | 170.14-03 | Conservation Purpose | 07/30/2021 |
| 202130013 | 9100.22-00 | Other | 07/30/2021 |
| 202130013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/30/2021 |
| 202130012 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2021 |
| 202130011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/30/2021 |
| 202130011 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2021 |
| 202130011 | 7701.00-00 | Definitions | 07/30/2021 |
| 202130010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/30/2021 |
| 202130010 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2021 |
| 202130010 | 7701.00-00 | Definitions | 07/30/2021 |
| 202130009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/30/2021 |
| 202130009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2021 |
| 202130009 | 754.02-00 | Timeliness of Election | 07/30/2021 |
| 202130009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/30/2021 |
| 202130008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/30/2021 |
| 202130008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2021 |
| 202130007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/30/2021 |
| 202130007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2021 |
| 202130006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/30/2021 |
| 202130006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/30/2021 |
| 202130006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/30/2021 |
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