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. |
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 200918024 | 408.03-00 | Rollover Contributions | 05/01/2009 |
| 200918023 | 4945.04-04 | Grants to Individuals | 05/01/2009 |
| 200918021 | 6521.06-00 | Notice of Deficiency0918022.pdf 51 5/1/2009 200918022 4945.04-04|Grants to Individuals | 05/01/2009 |
| 200918021 | 6521.01-01 | Offsets | 05/01/2009 |
| 200918020 | 115.00-00 | Income of States, Municipalities, etc. | 05/01/2009 |
| 200918020 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/01/2009 |
| 200918019 | 115.00-00 | Income of States, Municipalities, etc. | 05/01/2009 |
| 200918019 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 05/01/2009 |
| 200918018 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/01/2009 |
| 200918018 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918017 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/01/2009 |
| 200918017 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/01/2009 |
| 200918016 | 1362.01-03 | Late Elections | 05/01/2009 |
| 200918015 | 1362.04-00 | Inadvertent Terminations | 05/01/2009 |
| 200918014 | 2056.01-00 | Terminable Interests | 05/01/2009 |
| 200918013 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918012 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918011 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918010 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918009 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918008 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918007 | 457.09-08 | Length of Service Award Plans | 05/01/2009 |
| 200918006 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 05/01/2009 |
| 200918006 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/01/2009 |
| 200918006 | 2033.00-00 | Property in Which Decedent Had an Interest | 05/01/2009 |
| 200918006 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/01/2009 |
| 200918006 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 05/01/2009 |
| 200918006 | 2503.00-00 | Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) | 05/01/2009 |
| 200918006 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 05/01/2009 |
| 200918005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/01/2009 |
| 200918005 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/01/2009 |
| 200918004 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/01/2009 |
| 200918003 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/01/2009 |
| 200918002 | 7701.00-00 | Definitions | 05/01/2009 |
| 200918001 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 05/01/2009 |
| 200918001 | 104.03-00 | Damages | 05/01/2009 |
| 200917047 | 412.06-00 | Minimum Funding Waiver | 04/24/2009 |
| 200917046 | 4945.04-04 | Grants to Individuals | 04/24/2009 |
| 200917045 | 4945.04-04 | Grants to Individuals | 04/24/2009 |
| 200917044 | 4945.04-04 | Grants to Individuals | 04/24/2009 |
| 200917043 | 4945.04-04 | Grants to Individuals | 04/24/2009 |
| 200917042 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 04/24/2009 |
| 200917041 | 0099.09-00 | Ethics | 04/24/2009 |
| 200917040 | 6227.00-00 | Administrative Adjustments Requests | 04/24/2009 |
| 200917040 | 6020.02-00 | Return Prepared by IRS Personnel | 04/24/2009 |
| 200917039 | 6231.06-00 | Computational Adjustment | 04/24/2009 |
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