IRS Written Determinations
Instructions: More Information:

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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201949020 4945.04-04 Grants to Individuals 12/06/2019
201949019 132.10-00 Transit Passes / Van Pools 12/06/2019
201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949018 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949017 9100.22-00 Other 12/06/2019
201949017 382.12-13 Election Out 12/06/2019
201949017 382.12-00 Operating Rules 12/06/2019
201949017 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/06/2019
201949016 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949016 1361.03-03 Electing Small Business Trusts 12/06/2019
201949015 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949015 1361.03-03 Electing Small Business Trusts 12/06/2019
201949014 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949014 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949014 361.02-00 Distributions 12/06/2019
201949014 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949014 355.01-00 Spin-Off 12/06/2019
201949014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949013 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949013 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949013 355.01-01 Split-Off 12/06/2019
201949013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949012 355.03-00 Active Business 12/06/2019
201949011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/06/2019
201949011 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949011 7701.00-00 Definitions 12/06/2019
201949010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949010 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949010 754.02-00 Timeliness of Election 12/06/2019
201949010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949009 1362.04-00 Inadvertent Terminations 12/06/2019
201949009 1362.02-00 Termination of Election 12/06/2019
201949009 1362.00-00 Election by Small Business Corporation 12/06/2019
201949009 1361.01-04 More than One Class of Stock 12/06/2019
201949009 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/06/2019
201949009 1361.00-00 Definitions 12/06/2019
201949008 9100.20-00 Section 1502; Election to File Consolidated Return 12/06/2019
201949008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949008 1502.75-00 Filing Requirements 12/06/2019
201949008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/06/2019
201949007 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949006 167.22-01 Normalization Rules 12/06/2019
201949005 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949004 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949003 1362.04-00 Inadvertent Terminations 12/06/2019
201949003 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949003 1361.01-04 More than One Class of Stock 12/06/2019
201949002 50.00-00 Special Rules for Computing Investment Credit 12/06/2019

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