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
|
Released
|
|---|---|---|---|
| 201815003 | 1362.01-00 | Eligible v. Ineligible | 04/13/2018 |
| 201815003 | 1362.00-00 | Election by Small Business Corporation | 04/13/2018 |
| 201815003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/13/2018 |
| 201815003 | 1361.01-04 | More than One Class of Stock | 04/13/2018 |
| 201815003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 04/13/2018 |
| 201815003 | 1361.00-00 | Definitions | 04/13/2018 |
| 201815002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/13/2018 |
| 201815002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/13/2018 |
| 201815001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/13/2018 |
| 201815001 | 2032.00-00 | Alternate Valuation | 04/13/2018 |
| 201815000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/13/2018 |
| 201814014 | 4945.04-04 | Grants to Individuals | 04/06/2018 |
| 201814013 | 4945.04-04 | Grants to Individuals | 04/06/2018 |
| 201814012 | 501.12-00 | Local Benevolent Life Insurance Associations, etc. | 04/06/2018 |
| 201814011 | 501.06-02 | Conduct of Business for Profit | 04/06/2018 |
| 201814011 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/06/2018 |
| 201814010 | 501.36-01 | Section 501(c)(3) Organizations | 04/06/2018 |
| 201814010 | 501.03-05 | Corporations | 04/06/2018 |
| 201814010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/06/2018 |
| 201814009 | 501.03-30 | Organizational and Operational Tests | 04/06/2018 |
| 201814008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2018 |
| 201814008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/06/2018 |
| 201814007 | 7701.00-00 | Definitions | 04/06/2018 |
| 201814006 | 1295.02-02 | Retroactive Elections | 04/06/2018 |
| 201814005 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/06/2018 |
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