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
|
|---|---|---|---|
| 202140009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/08/2021 |
| 202140008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/08/2021 |
| 202140007 | 9100.22-00 | Other | 10/08/2021 |
| 202140007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/08/2021 |
| 202140006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/08/2021 |
| 202140006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/2021 |
| 202140006 | 7701.00-00 | Definitions | 10/08/2021 |
| 202140005 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140005 | 1362.00-00 | Election by Small Business Corporation | 10/08/2021 |
| 202140004 | 4161.01-00 | Sport Fishing Equipment | 10/08/2021 |
| 202140004 | 4161.00-00 | Sporting Goods Taxes | 10/08/2021 |
| 202140003 | 613A.04-02 | Retailers Excluded | 10/08/2021 |
| 202140002 | 165.06-00 | Worthless Securities | 10/08/2021 |
| 202140001 | 1362.01-01 | Shareholder Consent | 10/08/2021 |
| 202140001 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140001 | 1361.03-02 | Qualified Subchapter S Trusts | 10/08/2021 |
| 202140000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/08/2021 |
| 202139011 | 501.03-30 | Organizational and Operational Tests | 10/01/2021 |
| 202139011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/01/2021 |
| 202139010 | 4945.04-04 | Grants to Individuals | 10/01/2021 |
| 202139009 | 6226B.00-00 | Alternative to Payment of Imputed Underpayment | 10/01/2021 |
| 202139008 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 10/01/2021 |
| 202139007 | 7526.00-00 | Low-Income Taxpayer Clinics | 10/01/2021 |
| 202139006 | 361.02-02 | Certain Transfers to Creditors | 10/01/2021 |
| 202139006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/01/2021 |
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