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 58,857 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
201635013 9100.00-00 Extension of Time for Making Certain Elections 08/26/2016
201635012 408.03-00 Rollover Contributions 08/26/2016
201635011 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/26/2016
201635010 4945.04-04 Grants to Individuals 08/26/2016
201635009 4945.04-04 Grants to Individuals 08/26/2016
201635008 501.07-05 Business with Nonmembers 08/26/2016
201635008 501.07-00 Social Clubs 08/26/2016
201635007 501.07-00 Social Clubs 08/26/2016
201635006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/26/2016
201635005 9100.00-00 Extension of Time for Making Certain Elections 08/26/2016
201635005 2632.00-00 Special Rules for Allocation of GST Exemption 08/26/2016
201635004 3306.03-00 Employment 08/26/2016
201635004 3121.02-05 If Employed in States Where There are Political Subdivisions or Instrumentalities 08/26/2016
201635004 3121.01-00 Wages 08/26/2016
201635004 115.06-00 Income Accruing to the State 08/26/2016
201635004 115.03-00 Essential Governmental Function 08/26/2016
201635004 115.00-00 Income of States, Municipalities, etc. 08/26/2016
201635003 992.02-00 Election 08/26/2016
201635003 9100.22-00 Other 08/26/2016
201635002 1362.04-00 Inadvertent Terminations 08/26/2016
201635001 368.06-00 Change in Identity, etc. (Type "F") 08/26/2016
201635001 1361.05-00 Qualified Subchapter S Subsidiary 08/26/2016
201635000 6110.00-00 Index for Public Inspection of Written Determination 08/26/2016
201634030 408.03-00 Rollover Contributions 08/19/2016
201634029 501.09-03 Inurement 08/19/2016

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