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
|
|---|---|---|---|
| 202046006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 11/13/2020 |
| 202046006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2020 |
| 202046006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 11/13/2020 |
| 202046006 | 2010.00-00 | Unified Credit Against Estate Tax | 11/13/2020 |
| 202046005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/13/2020 |
| 202046005 | 1362.00-00 | Election by Small Business Corporation | 11/13/2020 |
| 202046005 | 1362.04-00 | Inadvertent Terminations | 11/13/2020 |
| 202046005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/13/2020 |
| 202046004 | 141.03-00 | Nongovernmental Output Property Acquired | 11/13/2020 |
| 202046003 | 7701.00-00 | Definitions | 11/13/2020 |
| 202046003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2020 |
| 202046003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/13/2020 |
| 202046002 | 1362.00-00 | Election by Small Business Corporation | 11/13/2020 |
| 202046002 | 1362.01-00 | Eligible v. Ineligible | 11/13/2020 |
| 202046002 | 1362.02-00 | Termination of Election | 11/13/2020 |
| 202046002 | 1361.03-02 | Qualified Subchapter S Trusts | 11/13/2020 |
| 202046002 | 1362.04-00 | Inadvertent Terminations | 11/13/2020 |
| 202046002 | 1362.02-02 | Ceases to be Small Business Corporation | 11/13/2020 |
| 202046001 | 460.00-00 | Special Rules for Long-Term Contracts | 11/13/2020 |
| 202046000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/13/2020 |
| 202045013 | 4945.04-04 | Grants to Individuals | 11/06/2020 |
| 202045012 | 162.01-07 | Allocation Between Business and Personal | 11/06/2020 |
| 202045011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/06/2020 |
| 202045010 | 1361.03-03 | Electing Small Business Trusts | 11/06/2020 |
| 202045010 | 1362.04-00 | Inadvertent Terminations | 11/06/2020 |
| 202045009 | 1362.04-00 | Inadvertent Terminations | 11/06/2020 |
| 202045009 | 1361.03-03 | Electing Small Business Trusts | 11/06/2020 |
| 202045008 | 1361.03-03 | Electing Small Business Trusts | 11/06/2020 |
| 202045008 | 1362.04-00 | Inadvertent Terminations | 11/06/2020 |
| 202045007 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 11/06/2020 |
| 202045007 | 367.01-00 | Transfer to Foreign Corporations Subject to Section 367(a) | 11/06/2020 |
| 202045006 | 1362.01-03 | Late Elections | 11/06/2020 |
| 202045005 | 1502.75-00 | Filing Requirements | 11/06/2020 |
| 202045005 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 11/06/2020 |
| 202045004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/06/2020 |
| 202045004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/06/2020 |
| 202045003 | 1502.50-00 | Life and Non-Life | 11/06/2020 |
| 202045003 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 11/06/2020 |
| 202045003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/06/2020 |
| 202045003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/06/2020 |
| 202045002 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 11/06/2020 |
| 202045002 | 4980.02-00 | Exceptions | 11/06/2020 |
| 202045002 | 415.02-01 | Annual Addition | 11/06/2020 |
| 202045001 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/06/2020 |
| 202045001 | 355.01-00 | Spin-Off | 11/06/2020 |
| 202045001 | 355.03-00 | Active Business | 11/06/2020 |
| 202045000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/06/2020 |
| 202044012 | 408.03-00 | Rollover Contributions | 10/30/2020 |
| 202044011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/30/2020 |
| 202044011 | 501.33-00 | Private v. Public Interest Served | 10/30/2020 |
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