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
|
|---|---|---|---|
| 201920015 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920014 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920013 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920012 | 4945.04-04 | Grants to Individuals | 05/17/2019 |
| 201920011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2019 |
| 201920011 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 05/17/2019 |
| 201920010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/17/2019 |
| 201920010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2019 |
| 201920010 | 754.02-00 | Timeliness of Election | 05/17/2019 |
| 201920010 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/17/2019 |
| 201920009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/17/2019 |
| 201920009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/17/2019 |
| 201920009 | 355.01-00 | Spin-Off | 05/17/2019 |
| 201920009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/17/2019 |
| 201920008 | 355.01-01 | Split-Off | 05/17/2019 |
| 201920008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/17/2019 |
| 201920007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/17/2019 |
| 201920006 | 9100.04-00 | Section 168; MACRS | 05/17/2019 |
| 201920005 | 9100.10-01 | Accounting Methods | 05/17/2019 |
| 201920004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2019 |
| 201920004 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 05/17/2019 |
| 201920003 | 2041.12-00 | Effect of State Laws | 05/17/2019 |
| 201920003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/17/2019 |
| 201920003 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/17/2019 |
| 201920002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/17/2019 |
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