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
|
|---|---|---|---|
| 202119009 | 4945.04-04 | Grants to Individuals | 05/14/2021 |
| 202119008 | 9100.22-00 | Other | 05/14/2021 |
| 202119008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/14/2021 |
| 202119007 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 05/14/2021 |
| 202119006 | 9100.22-00 | Other | 05/14/2021 |
| 202119006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/14/2021 |
| 202119006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 05/14/2021 |
| 202119005 | 9100.04-00 | Section 168; MACRS | 05/14/2021 |
| 202119004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/2021 |
| 202119004 | 108.02-00 | Reduction of Tax Attributes | 05/14/2021 |
| 202119004 | 108.01-04 | Qualified Real Property Business Indebtedness Exclusion | 05/14/2021 |
| 202119004 | 108.01-00 | Exclusion From Gross Income | 05/14/2021 |
| 202119004 | 108.00-00 | Income From Discharge of Indebtedness | 05/14/2021 |
| 202119003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/14/2021 |
| 202119002 | 508.00-00 | Special Rules With Respect to Section 501 (c)(3) Organizations | 05/14/2021 |
| 202119002 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/14/2021 |
| 202119002 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 05/14/2021 |
| 202119002 | 4942.00-00 | Taxes on Failure to Distribute Income | 05/14/2021 |
| 202119002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/14/2021 |
| 202119001 | 6110.05-00 | Deletion of Certain Information | 05/14/2021 |
| 202119000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/14/2021 |
| 202118024 | 4942.03-07 | Set-Asides | 05/07/2021 |
| 202118023 | 4945.04-04 | Grants to Individuals | 05/07/2021 |
| 202118022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/07/2021 |
| 202118022 | 501.33-00 | Private v. Public Interest Served | 05/07/2021 |
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