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 63,374 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
201841009 4945.04-04 Grants to Individuals 10/12/2018
201841008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2018
201841008 501.29-00 Dedication of Assets to an Exempt Organization 10/12/2018
201841008 501.03-05 Corporations 10/12/2018
201841007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2018
201841007 501.29-00 Dedication of Assets to an Exempt Organization 10/12/2018
201841007 501.03-05 Corporations 10/12/2018
201841006 752.00-00 Treatment of Certain Liabilities 10/12/2018
201841005 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 10/12/2018
201841004 9100.02-00 Section 59(e) 10/12/2018
201841004 9100.02-03 R and D Expenditures 10/12/2018
201841003 754.02-00 Timeliness of Election 10/12/2018
201841003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/12/2018
201841002 856.01-00 Income Requirements 10/12/2018
201841001 9100.02-00 Section 59(e) 10/12/2018
201841001 9100.02-03 R and D Expenditures 10/12/2018
201841000 6110.00-00 Index for Public Inspection of Written Determination 10/12/2018
201840010 4945.04-04 Grants to Individuals 10/05/2018
201840009 4945.04-04 Grants to Individuals 10/05/2018
201840008 7701.00-00 Definitions 10/05/2018
201840008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/05/2018
201840007 401.06-01 In General 10/05/2018
201840006 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/05/2018
201840005 754.02-00 Timeliness of Election 10/05/2018
201840005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018

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