IRS Written Determinations
Instructions: More Information:

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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201852017 614.04-00 Aggregating Non-Operating Mineral Interests 02/01/2019
201852016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852016 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852015 361.02-02 Certain Transfers to Creditors 02/01/2019
201852015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 02/01/2019
201852015 355.01-00 Spin-Off 02/01/2019
201852015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/01/2019
201852014 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019
201852014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852013 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852013 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852012 4942.03-02 Distributable Amount 02/01/2019
201852012 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852012 4942.03-05 Qualifying Distribution 02/01/2019
201852011 1361.00-00 Definitions 02/01/2019
201852011 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852011 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2019
201852010 7701.00-00 Definitions 02/01/2019
201852010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852010 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852009 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019

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