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 http://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 | UILC | Subject | Released |
---|---|---|---|
200917007 | 7701.00-00 | Definitions | 04/24/2009 |
200917006 | 1362.04-00 | Inadvertent Terminations | 04/24/2009 |
200917005 | 671.04-00 | Method of Reporting | 04/24/2009 |
200917004 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 04/24/2009 |
200917004 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/24/2009 |
200917003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/24/2009 |
200917003 | 7701.00-00 | Definitions | 04/24/2009 |
200917002 | 7702.20-00 | Correction of Errors | 04/24/2009 |
200917001 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/24/2009 |
200916034 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 04/17/2009 |
200916033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/17/2009 |
200916032 | 4942.03-07 | Set-Asides | 04/17/2009 |
200916031 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 04/17/2009 |
200916030 | 6226.00-00 | Judicial Review of Final Partnership Administrative Adjustments | 04/17/2009 |
200916029 | 6331.03-00 | Administrative Policy | 04/17/2009 |
200916028 | 6402.05-00 | Who May File a Claim | 04/17/2009 |
200916027 | 6601.01-02 | Transferee Liability | 04/17/2009 |
200916027 | 9999.92-00 | Issues Related to Statutes Other Than Contained in Internal Revenue Code | 04/17/2009 |
200916026 | 6011.00-00 | General Requirement of Return, Statement, or List | 04/17/2009 |
200916025 | 6110.12-00 | Nonapplicability of Section 6110 | 04/17/2009 |
200916025 | 6110.08-01 | Special Rules for Certain Written Determinations | 04/17/2009 |
200916024 | 6672.03-00 | Party Liable | 04/17/2009 |
200916023 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 04/17/2009 |
200916023 | 752.06-00 | Sharing Recourse Liabilities | 04/17/2009 |
200916022 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 04/17/2009 |
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