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 - 125 of 64,211 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
201909004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2019
201909003 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 03/01/2019
201909003 408.03-00 Rollover Contributions 03/01/2019
201909003 401.06-01 In General 03/01/2019
201909002 453.08-00 Revocation of Elections 03/01/2019
201909002 453.00-00 Installment Method (Available v. Not Available) 03/01/2019
201909001 992.02-00 Election 03/01/2019
201909000 6110.00-00 Index for Public Inspection of Written Determination 03/01/2019
201908026 430-00-00 Minimum funding standards for single-employer defined benefit pension plans 02/22/2019
201908025 4945.04-04 Grants to Individuals 02/22/2019
201908024 501.38-01 "Action" Organizations 02/22/2019
201908024 501.03-05 Corporations 02/22/2019
201908024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2019
201908023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908020 7514.00-00 Authority to Prescribe or Modify Seals 02/22/2019
201908019 1362.04-00 Inadvertent Terminations 02/22/2019
201908019 1362.00-00 Election by Small Business Corporation 02/22/2019
201908019 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2019
201908018 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908018 2032A.00-00 Valuation of Farm Real Property 02/22/2019
201908017 1362.04-00 Inadvertent Terminations 02/22/2019
201908017 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908017 1361.01-04 More than One Class of Stock 02/22/2019

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