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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|---|---|---|---|
| 201903023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/18/2019 |
| 201903017 | 119.00-00 | Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) | 01/18/2019 |
| 201903017 | 132.04-02 | Certain Eating Facilities | 01/18/2019 |
| 201903017 | 132.04-00 | De Minimis Fringe | 01/18/2019 |
| 201903016 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/18/2019 |
| 201903016 | 9100.22-00 | Other | 01/18/2019 |
| 201903015 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 01/18/2019 |
| 201903014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903014 | 2056.07-00 | Qualified Terminable Interest Property | 01/18/2019 |
| 201903013 | 2642.00-00 | Inclusion Ratio | 01/18/2019 |
| 201903013 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903012 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 01/18/2019 |
| 201903012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903010 | 7701.00-00 | Definitions | 01/18/2019 |
| 201903010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/18/2019 |
| 201903010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
| 201903009 | 7701.00-00 | Definitions | 01/18/2019 |
| 201903009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/18/2019 |
| 201903009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2019 |
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