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
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UILC
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Subject
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Released
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201851007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/21/2018 |
201851007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/21/2018 |
201851007 | 754.02-00 | Timeliness of Election | 12/21/2018 |
201851007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/21/2018 |
201851006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/21/2018 |
201851006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/21/2018 |
201851006 | 754.02-00 | Timeliness of Election | 12/21/2018 |
201851006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/21/2018 |
201851005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/21/2018 |
201851005 | 361.02-02 | Certain Transfers to Creditors | 12/21/2018 |
201851005 | 355.01-00 | Spin-Off | 12/21/2018 |
201851004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/21/2018 |
201851004 | 355.01-01 | Split-Off | 12/21/2018 |
201851004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/21/2018 |
201851003 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 12/21/2018 |
201851003 | 4942.00-00 | Taxes on Failure to Distribute Income | 12/21/2018 |
201851002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/21/2018 |
201851001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/21/2018 |
201851000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/21/2018 |
201850026 | 4945.04-04 | Grants to Individuals | 12/14/2018 |
201850025 | 4945.04-04 | Grants to Individuals | 12/14/2018 |
201850024 | 4945.04-04 | Grants to Individuals | 12/14/2018 |
201850023 | 509.02-01 | Publicly Supported Organizations | 12/14/2018 |
201850022 | 4945.04-04 | Grants to Individuals | 12/14/2018 |
201850021 | 6339.01-00 | Real Property | 12/14/2018 |

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