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
|
|---|---|---|---|
| 201005061 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/05/2010 |
| 201005060 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/05/2010 |
| 201005060 | 501.33-00 | Private v. Public Interest Served | 02/05/2010 |
| 201005059 | 408.03-00 | Rollover Contributions | 02/05/2010 |
| 201005058 | 408.03-00 | Rollover Contributions | 02/05/2010 |
| 201005057 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/05/2010 |
| 201005056 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/05/2010 |
| 201005055 | 4942.03-07 | Set-Asides | 02/05/2010 |
| 201005054 | 4942.03-07 | Set-Asides | 02/05/2010 |
| 201005053 | 6652.00-00 | Failure to File Certain Information Returns, Registration Statements, Etc. | 02/05/2010 |
| 201005053 | 42.00-00 | Low-Income Housing Credit | 02/05/2010 |
| 201005053 | 142.04-00 | Qualified Residential Rental Project | 02/05/2010 |
| 201005052 | 6103.05-05 | Disclosure of Estate Return | 02/05/2010 |
| 201005051 | 358.02-00 | Allocation of Basis | 02/05/2010 |
| 201005051 | 355.01-00 | Spin-Off | 02/05/2010 |
| 201005050 | 6229.05-00 | Unidentified Partner | 02/05/2010 |
| 201005049 | 01.00.00-00 | ADMINISTRATION | 02/05/2010 |
| 201005048 | 6205.00-00 | Special Rules Applicable to Certain Employment Taxes | 02/05/2010 |
| 201005047 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 02/05/2010 |
| 201005046 | 6020.02-00 | Return Prepared by IRS Personnel | 02/05/2010 |
| 201005045 | 6231.03-00 | Partnership Item | 02/05/2010 |
| 201005044 | 6230.01-00 | Coordination with Deficiency Proceedings | 02/05/2010 |
| 201005043 | 6231.03-00 | Partnership Item | 02/05/2010 |
| 201005042 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 02/05/2010 |
| 201005041 | 6402.00-00 | Authority to Make Credits or Refunds | 02/05/2010 |
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