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 65,447 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
201946015 4945.04-04 Grants to Individuals 11/15/2019
201946014 9100.00-00 Extension of Time for Making Certain Elections 11/15/2019
201946014 1361.05-00 Qualified Subchapter S Subsidiary 11/15/2019
201946013 1362.04-00 Inadvertent Terminations 11/15/2019
201946012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/15/2019
201946011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946010 9100.00-00 Extension of Time for Making Certain Elections 11/15/2019
201946009 2702.00-00 Special Valuation Rules for Transfers in Trust 11/15/2019
201946009 2519.00-00 Disposition of Certain Life Estates 11/15/2019
201946009 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/15/2019
201946009 2056.07-00 Qualified Terminable Interest Property 11/15/2019
201946009 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/15/2019
201946009 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 11/15/2019
201946008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946007 45.00-00 Electricity Produced from Certain Renewable Sources 11/15/2019
201946006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946005 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/15/2019
201946000 6110.00-00 Index for Public Inspection of Written Determination 11/15/2019
201945030 4945.04-04 Grants to Individuals 11/08/2019
201945029 501.03-33 Lessening the Burdens of Government 11/08/2019
201945029 501.03-08 Educational Organizations 11/08/2019

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