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
|
Subject
|
Released
|
|---|---|---|---|
| 201839011 | 1362.01-00 | Eligible v. Ineligible | 09/28/2018 |
| 201839011 | 1362.00-00 | Election by Small Business Corporation | 09/28/2018 |
| 201839010 | 4980.02-00 | Exceptions | 09/28/2018 |
| 201839010 | 401.03-00 | Impossibility of Diversion | 09/28/2018 |
| 201839009 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 09/28/2018 |
| 201839009 | 1502.75-00 | Filing Requirements | 09/28/2018 |
| 201839008 | 992.02-00 | Election | 09/28/2018 |
| 201839008 | 9100.22-00 | Other | 09/28/2018 |
| 201839007 | 992.02-00 | Election | 09/28/2018 |
| 201839007 | 9100.22-00 | Other | 09/28/2018 |
| 201839006 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 09/28/2018 |
| 201839006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/28/2018 |
| 201839006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/28/2018 |
| 201839006 | 361.02-02 | Certain Transfers to Creditors | 09/28/2018 |
| 201839006 | 361.02-00 | Distributions | 09/28/2018 |
| 201839006 | 355.01-00 | Spin-Off | 09/28/2018 |
| 201839005 | 402.08-05 | By a Surviving Spouse | 09/28/2018 |
| 201839004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/28/2018 |
| 201839004 | 754.02-00 | Timeliness of Election | 09/28/2018 |
| 201839003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/28/2018 |
| 201839003 | 2642.00-00 | Inclusion Ratio | 09/28/2018 |
| 201839003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/28/2018 |
| 201839002 | 168.36-00 | Additional First Year Depreciation | 09/28/2018 |
| 201839001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/28/2018 |
| 201839001 | 2642.00-00 | Inclusion Ratio | 09/28/2018 |
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