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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help
1 - 25 of 65,107 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
201937020 4945.04-04 Grants to Individuals 09/13/2019
201937019 4945.04-04 Grants to Individuals 09/13/2019
201937018 4945.04-04 Grants to Individuals 09/13/2019
201937017 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 09/13/2019
201937016 7871.03-00 Tax Exempt Bonds 09/13/2019
201937015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937014 9100.10-01 Accounting Methods 09/13/2019
201937013 9100.04-00 Section 168; MACRS 09/13/2019
201937012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/13/2019
201937012 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937012 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/13/2019
201937011 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937011 2654.00-00 Special Rules 09/13/2019
201937011 2652.01-00 Transferor Defined 09/13/2019
201937011 2652.00-00 Other Definitions 09/13/2019
201937011 2632.03-00 Allocation of Unused GST Exemption 09/13/2019
201937011 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937011 2056.01-00 Terminable Interests 09/13/2019
201937011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 09/13/2019
201937010 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937010 2642.00-00 Inclusion Ratio 09/13/2019
201937010 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
201937009 9100.00-00 Extension of Time for Making Certain Elections 09/13/2019
201937009 2642.00-00 Inclusion Ratio 09/13/2019
201937009 2632.00-00 Special Rules for Allocation of GST Exemption 09/13/2019
« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader