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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|---|---|---|---|
| 202141002 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 10/15/2021 |
| 202141001 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/15/2021 |
| 202141000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/15/2021 |
| 202140017 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 10/08/2021 |
| 202140017 | 501.35-00 | "Exclusively" Test | 10/08/2021 |
| 202140017 | 501.33-00 | Private v. Public Interest Served | 10/08/2021 |
| 202140017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/08/2021 |
| 202140016 | 865.00-00 | Source Rules for Personal Property Sales | 10/08/2021 |
| 202140015 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/08/2021 |
| 202140015 | 1361.00-00 | Definitions | 10/08/2021 |
| 202140015 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140015 | 1362.02-02 | Ceases to be Small Business Corporation | 10/08/2021 |
| 202140015 | 1362.02-00 | Termination of Election | 10/08/2021 |
| 202140015 | 1362.00-00 | Election by Small Business Corporation | 10/08/2021 |
| 202140015 | 1361.03-03 | Electing Small Business Trusts | 10/08/2021 |
| 202140014 | 168.24-00 | Public Utility Property | 10/08/2021 |
| 202140013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/2021 |
| 202140013 | 25.00-00 | Interest on Certain Home Mortgages (Credit for) | 10/08/2021 |
| 202140012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/08/2021 |
| 202140011 | 408.08-00 | Tax Treatment of Accounts and Annuities | 10/08/2021 |
| 202140011 | 408.00-00 | Individual Retirement Accounts | 10/08/2021 |
| 202140011 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 10/08/2021 |
| 202140011 | 401.06-01 | In General | 10/08/2021 |
| 202140011 | 401.06-00 | Required Distributions | 10/08/2021 |
| 202140010 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
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