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 https://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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1 - 25 of 62,753 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201824016 4945.04-04 Grants to Individuals 06/15/2018
201824015 4942.03-07 Set-Asides 06/15/2018
201824014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/15/2018
201824014 501.05-01 Agriculture and Horticulture Organizations 06/15/2018
201824014 501.05-00 Labor Organizations 06/15/2018
201824013 507.07-00 Aggregate Tax Benefit 06/15/2018
201824012 501.03-05 Corporations 06/15/2018
201824012 501.03-30 Organizational and Operational Tests 06/15/2018
201824011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/15/2018
201824011 9100.22-00 Other 06/15/2018
201824010 1362.04-00 Inadvertent Terminations 06/15/2018
201824009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824009 7701.00-00 Definitions 06/15/2018
201824008 7701.00-00 Definitions 06/15/2018
201824008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824007 1361.05-00 Qualified Subchapter S Subsidiary 06/15/2018
201824007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/15/2018
201824007 1362.04-00 Inadvertent Terminations 06/15/2018
201824007 1362.00-00 Election by Small Business Corporation 06/15/2018
201824006 168.24-01 Normalization Rules 06/15/2018
201824005 168.24-01 Normalization Rules 06/15/2018
201824004 1362.01-01 Shareholder Consent 06/15/2018
201824004 1362.04-00 Inadvertent Terminations 06/15/2018
201824003 1361.03-03 Electing Small Business Trusts 06/15/2018
201824003 1362.04-00 Inadvertent Terminations 06/15/2018

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