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
|
|---|---|---|---|
| 201827001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/06/2018 |
| 201827001 | 9100.22-00 | Other | 07/06/2018 |
| 201827000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/06/2018 |
| 201826018 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/29/2018 |
| 201826017 | 4945.04-04 | Grants to Individuals | 06/29/2018 |
| 201826016 | 4945.04-04 | Grants to Individuals | 06/29/2018 |
| 201826015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826011 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 06/29/2018 |
| 201826010 | 7508.00-00 | Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone | 06/29/2018 |
| 201826009 | 414.08-00 | Church Plan | 06/29/2018 |
| 201826008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/29/2018 |
| 201826006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826006 | 2642.00-00 | Inclusion Ratio | 06/29/2018 |
| 201826005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
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