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
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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