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
|
|---|---|---|---|
| 201850002 | 1014.00-00 | Basis of Property Acquired From a Decedent | 12/14/2018 |
| 201850001 | 1014.00-00 | Basis of Property Acquired From a Decedent | 12/14/2018 |
| 201850001 | 671.03-00 | Allocation of Income and Deductions | 12/14/2018 |
| 201850001 | 2514.02-00 | Power Created After October 21, 1942 | 12/14/2018 |
| 201850001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 12/14/2018 |
| 201850001 | 2041.03-00 | General Power v. Not a General Power | 12/14/2018 |
| 201850000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/14/2018 |
| 201849018 | 408.03-00 | Rollover Contributions | 12/07/2018 |
| 201849017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/07/2018 |
| 201849016 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/07/2018 |
| 201849015 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/07/2018 |
| 201849014 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/07/2018 |
| 201849013 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/07/2018 |
| 201849012 | 501.05-01 | Agriculture and Horticulture Organizations | 12/07/2018 |
| 201849011 | 7701.03-06 | Liquidating Trusts | 12/07/2018 |
| 201849011 | 7701.00-00 | Definitions | 12/07/2018 |
| 201849010 | 7701.31-00 | Foreign Estate or Trust | 12/07/2018 |
| 201849010 | 7701.04-00 | Domestic, Foreign Persons | 12/07/2018 |
| 201849010 | 7701.00-00 | Definitions | 12/07/2018 |
| 201849009 | 4941.04-00 | Definition of Self-Dealing | 12/07/2018 |
| 201849009 | 514.00-00 | Unrelated Debt-Financed Income | 12/07/2018 |
| 201849009 | 512.01-02 | Rent v. Ordinary Business Profits | 12/07/2018 |
| 201849009 | 4943.03-00 | Definition of Excess Business Holdings | 12/07/2018 |
| 201849008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/07/2018 |
| 201849008 | 2642.00-00 | Inclusion Ratio | 12/07/2018 |
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