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
|
|---|---|---|---|
| 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 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 11/20/2009 |
| 200947065 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 11/20/2009 |
| 200947002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947005 | 45D.00-00 | New Markets Credit | 11/20/2009 |
| 200947006 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 11/20/2009 |
| 200947017 | 469.00-00 | Passive Activity Losses and Credits Limited | 11/20/2009 |
| 200947016 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947013 | 338.01-02 | Time in which Election must be made | 11/20/2009 |
| 200947013 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 11/20/2009 |
| 200947010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/20/2009 |
| 200947008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/20/2009 |
| 200947008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/20/2009 |
| 200947017 | 469.03-00 | Passive Activity Defined | 11/20/2009 |
| 200947006 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 11/20/2009 |
| 200947004 | 45D.00-00 | New Markets Credit | 11/20/2009 |
| 200947002 | 1362.01-03 | Late Elections | 11/20/2009 |
| 200947001 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 11/20/2009 |
| 200947065 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 11/20/2009 |
| 200947065 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 11/20/2009 |
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