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

101 - 125 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
202139006 355.01-00 Spin-Off 10/01/2021
202139005 1362.04-00 Inadvertent Terminations 10/01/2021
202139005 1362.02-02 Ceases to be Small Business Corporation 10/01/2021
202139005 1362.02-00 Termination of Election 10/01/2021
202139005 1362.00-00 Election by Small Business Corporation 10/01/2021
202139005 1361.03-02 Qualified Subchapter S Trusts 10/01/2021
202139005 1361.03-00 Certain Trusts Permitted as Shareholders 10/01/2021
202139005 1361.00-00 Definitions 10/01/2021
202139004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/01/2021
202139004 468B.01-00 In General 10/01/2021
202139004 461.07-00 Contested Liabilities 10/01/2021
202139004 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/01/2021
202139003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021
202139002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021
202139001 355.01-00 Spin-Off 10/01/2021
202139001 108.04-01 Debt Acquisition By Related Person 10/01/2021
202139000 6110.00-00 Index for Public Inspection of Written Determination 10/01/2021
202138010 501.35-00 "Exclusively" Test 09/24/2021
202138010 504.02-00 Church, etc. 09/24/2021
202138010 501.03-20 Religious Organizations 09/24/2021
202138009 4945.04-04 Grants to Individuals 09/24/2021
202138008 501.35-00 "Exclusively" Test 09/24/2021
202138008 501.33-00 Private v. Public Interest Served 09/24/2021
202138008 501.03-30 Organizational and Operational Tests 09/24/2021
202138008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/24/2021

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader