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
|
|---|---|---|---|
| 201947017 | 4945.04-04 | Grants to Individuals | 11/22/2019 |
| 201947016 | 4945.04-04 | Grants to Individuals | 11/22/2019 |
| 201947015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/22/2019 |
| 201947015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2019 |
| 201947014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2019 |
| 201947014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2019 |
| 201947014 | 754.02-00 | Timeliness of Election | 11/22/2019 |
| 201947013 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 11/22/2019 |
| 201947013 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 11/22/2019 |
| 201947012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2019 |
| 201947011 | 1362.04-00 | Inadvertent Terminations | 11/22/2019 |
| 201947011 | 1362.02-02 | Ceases to be Small Business Corporation | 11/22/2019 |
| 201947011 | 1362.02-00 | Termination of Election | 11/22/2019 |
| 201947011 | 1362.00-00 | Election by Small Business Corporation | 11/22/2019 |
| 201947011 | 1361.03-03 | Electing Small Business Trusts | 11/22/2019 |
| 201947011 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 11/22/2019 |
| 201947011 | 1361.00-00 | Definitions | 11/22/2019 |
| 201947010 | 83.03-01 | Substantial Risk of Forfeiture | 11/22/2019 |
| 201947010 | 501.09-01 | Permissible Benefits | 11/22/2019 |
| 201947010 | 3401.04-01 | Employer v. Not an Employer | 11/22/2019 |
| 201947010 | 3401.01-00 | Wages Subject to Withholding | 11/22/2019 |
| 201947010 | 3306.02-00 | Wages | 11/22/2019 |
| 201947010 | 3121.01-00 | Wages | 11/22/2019 |
| 201947009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2019 |
| 201947008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2019 |
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