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 Written Determinations download folder.

View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.

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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Номер UILC Тема Дата публикации
201901002 565.00-00 Consent Dividends 02/01/2019
201901001 856.01-00 Income Requirements 02/01/2019
201901001 856.04-00 Rents From Real Property 02/01/2019
201901000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201852022 4945.04-04 Grants to Individuals 02/01/2019
201852021 4945.04-04 Grants to Individuals 02/01/2019
201852020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/01/2019
201852020 501.03-30 Organizational and Operational Tests 02/01/2019
201852019 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/01/2019
201852018 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852017 614.04-00 Aggregating Non-Operating Mineral Interests 02/01/2019
201852016 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/01/2019
201852015 355.01-00 Spin-Off 02/01/2019
201852015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 02/01/2019
201852015 361.02-02 Certain Transfers to Creditors 02/01/2019
201852014 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019
201852014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852013 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/01/2019
201852013 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019

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