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
|
Released
|
|---|---|---|---|
| 201846009 | 4945.04-04 | Grants to Individuals | 11/16/2018 |
| 201846008 | 4945.04-04 | Grants to Individuals | 11/16/2018 |
| 201846007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/16/2018 |
| 201846006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/16/2018 |
| 201846005 | 6695.00-00 | Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons | 11/16/2018 |
| 201846004 | 6103.12-00 | Disclosure for Other than Tax Administration Purposes | 11/16/2018 |
| 201846003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/16/2018 |
| 201846003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/16/2018 |
| 201846003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/16/2018 |
| 201846002 | 1362.04-00 | Inadvertent Terminations | 11/16/2018 |
| 201846001 | 1361.03-02 | Qualified Subchapter S Trusts | 11/16/2018 |
| 201846001 | 1362.04-00 | Inadvertent Terminations | 11/16/2018 |
| 201846001 | 1362.02-02 | Ceases to be Small Business Corporation | 11/16/2018 |
| 201846001 | 1362.02-00 | Termination of Election | 11/16/2018 |
| 201846001 | 1362.01-03 | Late Elections | 11/16/2018 |
| 201846000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/16/2018 |
| 201845031 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 11/09/2018 |
| 201845030 | 501.07-06 | Payment of Benefits to Members | 11/09/2018 |
| 201845030 | 501.07-05 | Business with Nonmembers | 11/09/2018 |
| 201845030 | 501.07-00 | Social Clubs | 11/09/2018 |
| 201845029 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 11/09/2018 |
| 201845029 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/09/2018 |
| 201845029 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/09/2018 |
| 201845029 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 11/09/2018 |
| 201845029 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 11/09/2018 |
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