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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202050020 | 4945.04-04 | Grants to Individuals | 12/11/2020 |
202050019 | 4945.04-04 | Grants to Individuals | 12/11/2020 |
202050018 | 4942.03-07 | Set-Asides | 12/11/2020 |
202050017 | 501.03-30 | Organizational and Operational Tests | 12/11/2020 |
202050016 | 501.06-01 | Performance of Particular Services for Members | 12/11/2020 |
202050016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/11/2020 |
202050015 | 212.00-00 | Expenses for Production of Income | 12/11/2020 |
202050015 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 12/11/2020 |
202050014 | 368.14-00 | Transfer by Corporation in Title 11 Case (Type "G") | 12/11/2020 |
202050014 | 368.08-02 | Proprietary Interest Continuity | 12/11/2020 |
202050014 | 361.02-02 | Certain Transfers to Creditors | 12/11/2020 |
202050014 | 354.05-00 | Substantially All of the Assets | 12/11/2020 |
202050014 | 354.00-00 | Exchanges of Stock and Securities in Certain Reorganizations | 12/11/2020 |
202050013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/11/2020 |
202050013 | 42.00-00 | Low-Income Housing Credit | 12/11/2020 |
202050012 | 9100.22-00 | Other | 12/11/2020 |
202050012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/11/2020 |
202050012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/11/2020 |
202050012 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/11/2020 |
202050011 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/11/2020 |
202050011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/11/2020 |
202050011 | 754.02-00 | Timeliness of Election | 12/11/2020 |
202050011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/11/2020 |
202050010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/11/2020 |
202050010 | 362.00-00 | Basis to Corporations | 12/11/2020 |
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