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
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UILC
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Subject
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Released
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201010020 | 115.00-00 | Income of States, Municipalities, etc. | 03/12/2010 |
200907021 | 1362.01-03 | Late Elections | 02/13/2009 |
200907020 | 1502.75-00 | Filing Requirements | 02/13/2009 |
200907019 | 165.07-01 | Elections | 02/13/2009 |
200911009 | 2032A.02-04 | Material Participation Test | 03/13/2009 |
200911009 | 2032A.03-00 | Decedents Who are Retired or Disabled | 03/13/2009 |
200911009 | 2032A.04-00 | Special Rule for Surviving Spouses | 03/13/2009 |
200907001 | 355.01-01 | Split-Off | 02/13/2009 |
200907013 | 355.01-01 | Split-Off | 02/13/2009 |
200907023 | 355.01-01 | Split-Off | 02/13/2009 |
200907013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/13/2009 |
200907013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/13/2009 |
201426029 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 06/27/2014 |
200907002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
200907003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
200907004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
200907005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
200907011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
200907015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2009 |
200907022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2009 |
201652021 | 0099.07-00 | Disclosure-Includes FOIA | 12/23/2016 |
200917041 | 0099.09-00 | Ethics | 04/24/2009 |
200851061 | 01.00.00-00 | ADMINISTRATION | 12/19/2008 |
200910057 | 01.00.00-00 | ADMINISTRATION | 03/06/2009 |
200944040 | 01.00.00-00 | ADMINISTRATION | 10/30/2009 |

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