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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Afiche 13001 - 13025 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201901004 | 9100.04-00 | Section 168; MACRS | 02/01/2019 |
| 201901003 | 1041.01-00 | Transfers Incident to Divorce | 02/01/2019 |
| 201901003 | 2516.00-00 | Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) | 02/01/2019 |
| 201901002 | 542.03-00 | Consolidated Returns | 02/01/2019 |
| 201901002 | 561.03-00 | Personal Holding Companies | 02/01/2019 |
| 201901002 | 561.07-00 | Dividends-Paid Deduction | 02/01/2019 |
| 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 |
