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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101 - 200 of 63,665 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
201847003 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847002 2642.00-00 Inclusion Ratio 11/23/2018
201847002 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847001 141.05-00 Qualified Bond 11/23/2018
201847001 147.05-00 No Sky Boxes, Airplanes, etc. 11/23/2018
201847001 142.03-00 Airports, Docks and Wharves, and Mass Commuting 11/23/2018
201847000 6110.00-00 Index for Public Inspection of Written Determination 11/23/2018
201846009 4945.04-04 Grants to Individuals 11/16/2018
201846008 4945.04-04 Grants to Individuals 11/16/2018
201846007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846005 6695.00-00 Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons 11/16/2018
201846004 6103.12-00 Disclosure for Other than Tax Administration Purposes 11/16/2018
201846003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846003 9100.00-00 Extension of Time for Making Certain Elections 11/16/2018
201846002 1362.04-00 Inadvertent Terminations 11/16/2018
201846001 1361.03-02 Qualified Subchapter S Trusts 11/16/2018
201846001 1362.04-00 Inadvertent Terminations 11/16/2018
201846001 1362.02-02 Ceases to be Small Business Corporation 11/16/2018
201846001 1362.02-00 Termination of Election 11/16/2018
201846001 1362.01-03 Late Elections 11/16/2018
201846000 6110.00-00 Index for Public Inspection of Written Determination 11/16/2018
201845031 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/09/2018
201845030 501.07-06 Payment of Benefits to Members 11/09/2018
201845030 501.07-05 Business with Nonmembers 11/09/2018
201845030 501.07-00 Social Clubs 11/09/2018
201845029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/09/2018
201845029 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/09/2018
201845029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/09/2018
201845028 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845028 1362.01-03 Late Elections 11/09/2018
201845028 1362.00-00 Election by Small Business Corporation 11/09/2018
201845027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2018
201845027 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845027 7701.00-00 Definitions 11/09/2018
201845026 1362.01-03 Late Elections 11/09/2018
201845026 1362.00-00 Election by Small Business Corporation 11/09/2018
201845025 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845025 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845024 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/09/2018
201845024 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845024 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845024 831.02-00 Alternative Tax Small Companies 11/09/2018
201845023 7701.00-00 Definitions 11/09/2018
201845022 7701.00-00 Definitions 11/09/2018
201845021 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845021 1362.01-03 Late Elections 11/09/2018
201845021 1362.00-00 Election by Small Business Corporation 11/09/2018
201845020 807.01-00 Adjustments for Increase or Decrease 11/09/2018
201845020 805.00-00 General Deductions 11/09/2018
201845020 803.00-00 Life Insurance Gross Income 11/09/2018
201845020 7702B.00-00 Treatment of Qualified Long-Term Care Insurance 11/09/2018
201845020 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 11/09/2018
201845020 1011.00-00 Adjusted Basis for Determining Gain or Loss 11/09/2018
201845020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2018
201845019 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845019 853.01-00 Election 11/09/2018
201845018 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845018 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845018 853.01-00 Election 11/09/2018
201845017 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845017 853.01-00 Election 11/09/2018
201845016 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845016 853.01-00 Election 11/09/2018
201845016 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845015 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845015 853.01-00 Election 11/09/2018
201845015 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 11/09/2018
201845014 664.03-02 Charitable Remainder Unitrust 11/09/2018
201845014 664.03-00 Definitions 11/09/2018
201845014 664.00-00 Charitable Remainder Trusts 11/09/2018
201845014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 11/09/2018
201845014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/09/2018
201845013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/09/2018
201845013 1362.01-03 Late Elections 11/09/2018
201845012 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2018
201845011 1362.01-02 Election After Termination 11/09/2018
201845011 1362.01-00 Eligible v. Ineligible 11/09/2018
201845011 1362.00-00 Election by Small Business Corporation 11/09/2018
201845010 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845010 2652.01-02 Special Election for QTIP 11/09/2018
201845009 368.04-00 Assets for Control of Transferee (Type "D") 11/09/2018
201845009 355.01-00 Spin-Off 11/09/2018
201845008 1362.02-02 Ceases to be Small Business Corporation 11/09/2018
201845008 1361.03-03 Electing Small Business Trusts 11/09/2018
201845007 2642.00-00 Inclusion Ratio 11/09/2018
201845007 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845007 2654.03-00 Separate Shares 11/09/2018
201845006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845006 2601.00-00 Tax On Generation Skipping Transfers 11/09/2018
201845006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845005 1362.04-00 Inadvertent Terminations 11/09/2018
201845005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/09/2018
201845004 1362.04-00 Inadvertent Terminations 11/09/2018

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