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.

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251 - 300 of 50,164 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201316014 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316014 565.01-00 General Rule 04/19/2013
201316013 856.00-00 Definition of Real Estate Investment Trust 04/19/2013
201316013 562.03-00 Preferential Dividends 04/19/2013
201316012 1362.00-00 Election by Small Business Corporation 04/19/2013
201316011 2652.01-02 Special Election for QTIP 04/19/2013
201316011 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316011 2632.00-00 Special Rules for Allocation of GST Exemption 04/19/2013
201316010 108.00-00 Income From Discharge of Indebtedness 04/19/2013
201316010 108.01-00 Exclusion From Gross Income 04/19/2013
201316010 108.02-00 Reduction of Tax Attributes 04/19/2013
201316010 108.02-01 Election to Reduce Basis of Depreciable Property First 04/19/2013
201316010 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316009 108.01-00 Exclusion From Gross Income 04/19/2013
201316009 108.02-00 Reduction of Tax Attributes 04/19/2013
201316009 108.02-01 Election to Reduce Basis of Depreciable Property First 04/19/2013
201316009 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316009 108.00-00 Income From Discharge of Indebtedness 04/19/2013
201316008 9100.22-00 Other 04/19/2013
201316008 1502.47-00 Accumulated Earnings Tax on Separate Basis 04/19/2013
201316007 168.29-00 Alternative Depreciation System (ADS) 04/19/2013
201316007 9100.04-00 Section 168; MACRS 04/19/2013
201316006 9100.04-00 Section 168; MACRS 04/19/2013
201316006 168.29-00 Alternative Depreciation System (ADS) 04/19/2013
201316005 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 04/19/2013
201316004 2601.04-03 Amendments to Wills or Revocable Trusts 04/19/2013
201316004 2601.04-05 Cases of Mental Incompetency 04/19/2013
201316004 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 04/19/2013
201316003 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316003 163.00-00 Interest 04/19/2013
201316002 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
201316002 2632.01-00 Time and Manner of Allocation 04/19/2013
201316001 2632.01-00 Time and Manner of Allocation 04/19/2013
201316001 9100.00-00 Extension of Time for Making Certain Elections 04/19/2013
2013 Week 16 ZIP File 2013 Week 16 ZIP File 04/19/2013
201315037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/11/2013
201315036 408.03-00 Rollover Contributions 04/11/2013
201315035 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 04/11/2013
201315034 408.03-00 Rollover Contributions 04/11/2013
201315033 4945.04-04 Grants to Individuals 04/11/2013
201315032 4945.04-04 Grants to Individuals 04/11/2013
201315031 4942.00-00 Taxes on Failure to Distribute Income 04/11/2013
201315030 501.07-03 Leases or Sales of Club Property 04/11/2013
201315030 501.07-00 Social Clubs 04/11/2013
201315029 501.32-00 Income Inures v. does Not Inure to Private Individual 04/11/2013
201315029 501.32-01 Distribution of Assets to Private Individuals 04/11/2013
201315029 501.33-00 Private v. Public Interest Served 04/11/2013
201315028 501.33-01 Trustees Serve Private Interest 04/11/2013
201315027 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/11/2013
201315026 708.00-00 Continuation of Partnership 04/11/2013

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