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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|---|---|---|---|
| 201730022 | 512.04-00 | Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) | 07/28/2017 |
| 201730022 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/28/2017 |
| 201730021 | 1361.03-03 | Electing Small Business Trusts | 07/28/2017 |
| 201730021 | 1362.02-02 | Ceases to be Small Business Corporation | 07/28/2017 |
| 201730020 | 468A.06-03 | Disposition of Interest | 07/28/2017 |
| 201730019 | 512.04-00 | Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) | 07/28/2017 |
| 201730019 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/28/2017 |
| 201730019 | 513.01-00 | Trusts | 07/28/2017 |
| 201730019 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/28/2017 |
| 201730018 | 1001.02-00 | Amount Realized | 07/28/2017 |
| 201730018 | 170.01-00 | Time of Making Contribution | 07/28/2017 |
| 201730018 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/28/2017 |
| 201730017 | 170.01-00 | Time of Making Contribution | 07/28/2017 |
| 201730017 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/28/2017 |
| 201730017 | 1001.02-00 | Amount Realized | 07/28/2017 |
| 201730016 | 1362.01-03 | Late Elections | 07/28/2017 |
| 201730015 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 07/28/2017 |
| 201730015 | 4291.00-00 | Cases Where Persons Receiving Payment Must Collect Services and Facilities Tax | 07/28/2017 |
| 201730014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/28/2017 |
| 201730014 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/28/2017 |
| 201730013 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/28/2017 |
| 201730013 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/28/2017 |
| 201730012 | 170.01-00 | Time of Making Contribution | 07/28/2017 |
| 201730012 | 1001.02-00 | Amount Realized | 07/28/2017 |
| 201730012 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/28/2017 |
| 201730011 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/28/2017 |
| 201730011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/28/2017 |
| 201730010 | 355.03-00 | Active Business | 07/28/2017 |
| 201730010 | 355.04-00 | Business Purpose | 07/28/2017 |
| 201730010 | 355.09-00 | Distributions Within a Consolidated Group | 07/28/2017 |
| 201730010 | 332.01-00 | Nonrecognition of Gain or Loss | 07/28/2017 |
| 201730009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/28/2017 |
| 201730009 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/28/2017 |
| 201730008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/28/2017 |
| 201730008 | 1502.75-00 | Filing Requirements | 07/28/2017 |
| 201730007 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 07/28/2017 |
| 201730006 | 860D.00-00 | REMIC Defined | 07/28/2017 |
| 201730005 | 9100.22-00 | Other | 07/28/2017 |
| 201730005 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/28/2017 |
| 201730004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/28/2017 |
| 201730004 | 9100.22-00 | Other | 07/28/2017 |
| 201730003 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/28/2017 |
| 201730003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/28/2017 |
| 201730002 | 1362.01-00 | Eligible v. Ineligible | 07/28/2017 |
| 201730002 | 1362.04-00 | Inadvertent Terminations | 07/28/2017 |
| 201730002 | 1362.00-00 | Election by Small Business Corporation | 07/28/2017 |
| 201730001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/28/2017 |
| 201730001 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/28/2017 |
| 201730000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/28/2017 |
| 201729026 | 4945.04-04 | Grants to Individuals | 07/21/2017 |
| 201729025 | 509.02-01 | Publicly Supported Organizations | 07/21/2017 |
| 201729024 | 4945.04-04 | Grants to Individuals | 07/21/2017 |
| 201729023 | 501.03-30 | Organizational and Operational Tests | 07/21/2017 |
| 201729023 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/21/2017 |
| 201729023 | 501.33-00 | Private v. Public Interest Served | 07/21/2017 |
| 201729022 | 501.35-00 | "Exclusively" Test | 07/21/2017 |
| 201729022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/21/2017 |
| 201729021 | 501.05-01 | Agriculture and Horticulture Organizations | 07/21/2017 |
| 201729020 | 704.00-00 | Partner's Distributive Share | 07/21/2017 |
| 201729019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/21/2017 |
| 201729018 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/21/2017 |
| 201729018 | 2642.00-00 | Inclusion Ratio | 07/21/2017 |
| 201729018 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/21/2017 |
| 201729017 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/21/2017 |
| 201729017 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/21/2017 |
| 201729016 | 1362.00-00 | Election by Small Business Corporation | 07/21/2017 |
| 201729016 | 1362.01-00 | Eligible v. Ineligible | 07/21/2017 |
| 201729016 | 1362.01-02 | Election After Termination | 07/21/2017 |
| 201729016 | 1362.02-00 | Termination of Election | 07/21/2017 |
| 201729016 | 1362.02-02 | Ceases to be Small Business Corporation | 07/21/2017 |
| 201729016 | 1362.04-00 | Inadvertent Terminations | 07/21/2017 |
| 201729015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/21/2017 |
| 201729015 | 754.02-00 | Timeliness of Election | 07/21/2017 |
| 201729014 | 512.04-00 | Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) | 07/21/2017 |
| 201729014 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/21/2017 |
| 201729014 | 513.01-00 | Trusts | 07/21/2017 |
| 201729014 | 664.03-02 | Charitable Remainder Unitrust | 07/21/2017 |
| 201729014 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/21/2017 |
| 201729013 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/21/2017 |
| 201729013 | 512.04-00 | Investments and Other Speculative Activities--Foundation (See Also 0501.26-06) | 07/21/2017 |
| 201729013 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/21/2017 |
| 201729013 | 513.01-00 | Trusts | 07/21/2017 |
| 201729012 | 468A.06-03 | Disposition of Interest | 07/21/2017 |
| 201729011 | 468A.06-03 | Disposition of Interest | 07/21/2017 |
| 201729010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/21/2017 |
| 201729010 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/21/2017 |
| 201729009 | 2041.03-00 | General Power v. Not a General Power | 07/21/2017 |
| 201729009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/21/2017 |
| 201729009 | 2514.02-00 | Power Created After October 21, 1942 | 07/21/2017 |
| 201729009 | 671.03-00 | Allocation of Income and Deductions | 07/21/2017 |
| 201729008 | 2010.03-01 | Deceased Spousal Unused Exclusion Amount | 07/21/2017 |
| 201729008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/21/2017 |
| 201729007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/21/2017 |
| 201729007 | 2642.00-00 | Inclusion Ratio | 07/21/2017 |
| 201729007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/21/2017 |
| 201729006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/21/2017 |
| 201729006 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/21/2017 |
| 201729005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/21/2017 |
| 201729005 | 2010.03-01 | Deceased Spousal Unused Exclusion Amount | 07/21/2017 |
| 201729004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/21/2017 |
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