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 - 150 of 64,990 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201933015 501.03-31 Limitation of Beneficiaries 08/16/2019
201933015 508.04-00 Governing Instruments 08/16/2019
201933014 501.06-01 Performance of Particular Services for Members 08/16/2019
201933014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933013 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/16/2019
201933012 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 08/16/2019
201933012 6501.08-03 Conditional Waiver 08/16/2019
201933011 6325.03-00 Certificate of Discharge 08/16/2019
201933010 6323.02-00 Validity as Against Mortgages (See 6321.03-20) 08/16/2019
201933009 1502.75-00 Filing Requirements 08/16/2019
201933009 1502.75-10 When Group Remains in Existence 08/16/2019
201933009 1502.76-00 Taxable Year of Members of Group 08/16/2019
201933008 468A.00-00 Special Rules for Decommissioning Cost 08/16/2019
201933007 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 08/16/2019
201933007 2055.12-07 Guaranteed Annuity Lead Interest 08/16/2019
201933006 401.11-00 Commencement of Benefits Under Qualified Trusts 08/16/2019
201933005 213.05-00 Medical Care 08/16/2019
201933004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 08/16/2019
201933004 1362.01-01 Shareholder Consent 08/16/2019
201933004 1362.04-00 Inadvertent Terminations 08/16/2019
201933003 9100.10-01 Accounting Methods 08/16/2019
201933002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 9100.00-00 Extension of Time for Making Certain Elections 08/16/2019
201933002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/16/2019
201933002 754.02-00 Timeliness of Election 08/16/2019
201933001 1361.03-00 Certain Trusts Permitted as Shareholders 08/16/2019
201933001 1361.03-03 Electing Small Business Trusts 08/16/2019
201933001 1361.00-00 Definitions 08/16/2019
201933001 1362.00-00 Election by Small Business Corporation 08/16/2019
201933001 1362.02-00 Termination of Election 08/16/2019
201933001 1362.02-02 Ceases to be Small Business Corporation 08/16/2019
201933001 1362.04-00 Inadvertent Terminations 08/16/2019
201933000 6110.00-00 Index for Public Inspection of Written Determination 08/16/2019
201932019 9100.00-00 Extension of Time for Making Certain Elections 08/09/2019
201932018 4945.04-04 Grants to Individuals 08/09/2019
201932017 501.38-01 "Action" Organizations 08/09/2019
201932017 501.35-00 "Exclusively" Test 08/09/2019
201932016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/09/2019
201932016 501.04-07 Homeowners Association 08/09/2019
201932016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/09/2019
201932015 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932014 468A.00-00 Special Rules for Decommissioning Cost 08/09/2019
201932013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932013 4982.05-00 Definitions and Special Rules 08/09/2019
201932013 4982.06-00 Election to Use Taxable Year 08/09/2019
201932012 4982.05-00 Definitions and Special Rules 08/09/2019
201932012 4982.06-00 Election to Use Taxable Year 08/09/2019
201932012 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932011 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 08/09/2019
201932011 4982.05-00 Definitions and Special Rules 08/09/2019

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