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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26 - 50 of 68,744 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
202141021 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 10/15/2021
202141021 6402.00-00 Authority to Make Credits or Refunds 10/15/2021
202141020 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141019 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141018 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141017 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141016 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141015 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141014 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141013 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141012 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141011 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141010 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141009 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141008 6201.01-06 Assessment of Criminal Restitution 10/15/2021
202141007 163.10-05 (Pre-TCJA) Affiliated Group Rules 10/15/2021
202141006 6015.00-00 Innocent spouse (including Sections 66, 6013) 10/15/2021
202141005 304.00-00 Redemption Through Use of Related Corporations 10/15/2021
202141004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/15/2021
202141003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/15/2021
202141002 1361.00-00 Definitions 10/15/2021
202141002 1362.04-00 Inadvertent Terminations 10/15/2021
202141002 1362.02-00 Termination of Election 10/15/2021
202141002 1362.00-00 Election by Small Business Corporation 10/15/2021
202141002 1361.01-04 More than One Class of Stock 10/15/2021

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