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
|
|---|---|---|---|
| 200947069 | 412.00-00 | Minimum Funding Standards | 11/20/2009 |
| 200947068 | 412.00-00 | Minimum Funding Standards | 11/20/2009 |
| 200947067 | 412.00-00 | Minimum Funding Standards | 11/20/2009 |
| 200947066 | 412.00-00 | Minimum Funding Standards | 11/20/2009 |
| 200947065 | 4942.00-00 | Taxes on Failure to Distribute Income | 11/20/2009 |
| 200947065 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 11/20/2009 |
| 200947065 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 11/20/2009 |
| 200947065 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 11/20/2009 |
| 200947065 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 11/20/2009 |
| 200947065 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 11/20/2009 |
| 200947065 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 11/20/2009 |
| 200947065 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 11/20/2009 |
| 200947065 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 11/20/2009 |
| 200947064 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 11/20/2009 |
| 200947063 | 6103.09-00 | Disclosure to Federal Employees for Administration of Nontax Federal Laws | 11/20/2009 |
| 200947062 | 170.01-00 | Time of Making Contribution | 11/20/2009 |
| 200947061 | 7201.70-05 | Felony | 11/20/2009 |
| 200947060 | 9999.50-00 | Criminal Tax Multifunctional Coordination | 11/20/2009 |
| 200947059 | 3121.04-00 | Employees | 11/20/2009 |
| 200947058 | 3121.02-04 | Federal Civilian Employees | 11/20/2009 |
| 200947058 | 3121.00-00 | Definitions | 11/20/2009 |
| 200947057 | 170.14-00 | Qualified Conservation Contribution | 11/20/2009 |
| 200947056 | 36.00-00 | First-Time Homebuyer Credit | 11/20/2009 |
| 200947055 | 7201.30-00 | Willfulness | 11/20/2009 |
| 200947054 | 701.01-00 | Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 | 11/20/2009 |
| 200947053 | 170.14-01 | Qualified Real Property Interest | 11/20/2009 |
| 200947052 | 6231.02-00 | Partner | 11/20/2009 |
| 200947051 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 11/20/2009 |
| 200947050 | 6223.00-00 | Notice to Partners of Proceedings | 11/20/2009 |
| 200947049 | 6063.00-00 | Signing of Partnership Returns | 11/20/2009 |
| 200947048 | 6227.00-00 | Administrative Adjustments Requests | 11/20/2009 |
| 200947047 | 6227.00-00 | Administrative Adjustments Requests | 11/20/2009 |
| 200947046 | 6224.01-03 | Binds All Partners | 11/20/2009 |
| 200947045 | 6227.02-00 | Request for Tax Matters Partner | 11/20/2009 |
| 200947044 | 6231.05-00 | Affected Item | 11/20/2009 |
| 200947043 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 11/20/2009 |
| 200947042 | 275.00-00 | Certain Taxes (Allowed v. Disallowed) | 11/20/2009 |
| 200947041 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 11/20/2009 |
| 200947040 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 11/20/2009 |
| 200947039 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 11/20/2009 |
| 200947039 | 6513.00-00 | Time Return Deemed Filed and Tax Considered Paid | 11/20/2009 |
| 200947038 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 11/20/2009 |
| 200947038 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 11/20/2009 |
| 200947037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947036 | 6334.04-00 | Personal Residence Seizure | 11/20/2009 |
| 200947035 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/20/2009 |
| 200947034 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947033 | 263A.03-02 | Indirect Costs | 11/20/2009 |
| 200947033 | 263A.04-05 | Simplified Production Method | 11/20/2009 |
| 200947033 | 381.05-04 | Change of Method With Consent of Commissioner | 11/20/2009 |
| 200947033 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 11/20/2009 |
| 200947032 | 851.02-00 | Gross Income Requirement | 11/20/2009 |
| 200947031 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947031 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/20/2009 |
| 200947030 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947029 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947028 | 1295.02-02 | Retroactive Elections | 11/20/2009 |
| 200947027 | 48.00-00 | Energy Credit; Reforestation Credit | 11/20/2009 |
| 200947026 | 851.02-00 | Gross Income Requirement | 11/20/2009 |
| 200947025 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947025 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947024 | 121.01-00 | General Requirements | 11/20/2009 |
| 200947024 | 121.01-04 | Computation of Excludable Gain | 11/20/2009 |
| 200947024 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 11/20/2009 |
| 200947024 | 121.04-00 | Special Rules | 11/20/2009 |
| 200947023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947023 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947023 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947022 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947022 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947021 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 11/20/2009 |
| 200947020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947020 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947019 | 1502.75-00 | Filing Requirements | 11/20/2009 |
| 200947018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947018 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947017 | 469.00-00 | Passive Activity Losses and Credits Limited | 11/20/2009 |
| 200947017 | 469.03-03 | Definition of Activity | 11/20/2009 |
| 200947017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947017 | 469.03-00 | Passive Activity Defined | 11/20/2009 |
| 200947016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947016 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947015 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947014 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947013 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 11/20/2009 |
| 200947013 | 338.01-02 | Time in which Election must be made | 11/20/2009 |
| 200947012 | 468A.04-00 | Ruling Amount | 11/20/2009 |
| 200947011 | 1362.04-00 | Inadvertent Terminations | 11/20/2009 |
| 200947010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947010 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947009 | 7701.00-00 | Definitions | 11/20/2009 |
| 200947008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/20/2009 |
| 200947008 | 1361.00-00 | Definitions | 11/20/2009 |
| 200947008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947006 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 11/20/2009 |
| 200947006 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/20/2009 |
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