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 68,381 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
202130016 1502.75-00 Filing Requirements 07/30/2021
202130016 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 07/30/2021
202130015 501.04-07 Homeowners Association 07/30/2021
202130015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/30/2021
202130014 170.14-03 Conservation Purpose 07/30/2021
202130013 9100.22-00 Other 07/30/2021
202130013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/30/2021
202130012 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130011 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130011 7701.00-00 Definitions 07/30/2021
202130010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/30/2021
202130010 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130010 7701.00-00 Definitions 07/30/2021
202130009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130009 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130009 754.02-00 Timeliness of Election 07/30/2021
202130009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130008 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130007 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130006 9100.00-00 Extension of Time for Making Certain Elections 07/30/2021
202130006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021
202130006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/30/2021

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