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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1,001 - 1,200 of 65,258 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | 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
201918011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2019
201918010 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2019
201918010 7701.00-00 Definitions 05/03/2019
201918009 302.01-00 Not Essentially Equivalent to a Dividend 05/03/2019
201918008 142.02-01 Governmentally Owned 05/03/2019
201918007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/03/2019
201918006 528.00-00 Certain Homeowners Associations 05/03/2019
201918006 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918005 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019
201918005 7701.00-00 Definitions 05/03/2019
201918004 1362.00-00 Election by Small Business Corporation 05/03/2019
201918004 1362.04-00 Inadvertent Terminations 05/03/2019
201918003 1362.04-00 Inadvertent Terminations 05/03/2019
201918003 1362.00-00 Election by Small Business Corporation 05/03/2019
201918003 1362.02-02 Ceases to be Small Business Corporation 05/03/2019
201918002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019
201918002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/03/2019
201918002 1361.03-00 Certain Trusts Permitted as Shareholders 05/03/2019
201918002 1361.03-03 Electing Small Business Trusts 05/03/2019
201918002 1362.00-00 Election by Small Business Corporation 05/03/2019
201918002 1362.01-00 Eligible v. Ineligible 05/03/2019
201918002 1362.04-00 Inadvertent Terminations 05/03/2019
201918001 1362.02-02 Ceases to be Small Business Corporation 05/03/2019
201918001 1362.04-00 Inadvertent Terminations 05/03/2019
201918001 1361.03-03 Electing Small Business Trusts 05/03/2019
201918000 6110.00-00 Index for Public Inspection of Written Determination 05/03/2019
201917009 4945.04-04 Grants to Individuals 04/26/2019
201917008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/26/2019
201917008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2019
201917008 501.03-05 Corporations 04/26/2019
201917007 701.01-00 Partnership ISP - Subchapter K Anti-Abuse Rule Regulation Section 1.701-2 04/26/2019
201917006 856.03-00 Other Requirements 04/26/2019
201917006 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917006 856.00-00 Definition of Real Estate Investment Trust 04/26/2019
201917005 9100.22-00 Other 04/26/2019
201917005 992.02-00 Election 04/26/2019
201917004 9100.10-00 Section 446 04/26/2019
201917004 9100.10-01 Accounting Methods 04/26/2019
201917004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/26/2019
201917003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2019
201917003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2019
201917002 6050P.01-00 Applicable Financial Entity 04/26/2019
201917001 7701.03-00 Association v. Trust 04/26/2019
201917001 7701.03-06 Liquidating Trusts 04/26/2019
201917001 7701.00-00 Definitions 04/26/2019
201917000 6110.00-00 Index for Public Inspection of Written Determination 04/26/2019
201916010 6323.01-00 Filing Notice of Lien 04/19/2019
201916009 6325.03-00 Certificate of Discharge 04/19/2019
201916008 6103.08-01 Disclosure within the Department of Treasury 04/19/2019
201916007 6103.08-02 Disclosure to the Department of Justice 04/19/2019
201916006 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/19/2019
201916006 6707A.00-00 Penalty for Failure to Include Reportable Transaction Information with Return 04/19/2019
201916005 465.00-00 Deductions Limited to Amount at Risk 04/19/2019
201916005 1402.01-00 Net Earnings From Self-Employment 04/19/2019
201916004 3511.00-00 Certified Professional Employer Organizations 04/19/2019
201916004 7705.00-00 Definitions 04/19/2019
201916004 7705.01-02 Worksite Employee 04/19/2019
201916003 6103.02-00 Definitions 04/19/2019
201916002 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916001 6213.00-00 Restrictions Applicable to Deficiencies; Petition to Tax Court 04/19/2019
201916000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2019
201912001 162.00-00 Trade or Business (Deductible v. Not Deductible) 03/22/2019
201912001 162.35-00 Health Insurance Costs of Self Employed Individuals 03/22/2019
201912000 6110.00-00 Index for Public Inspection of Written Determination 03/22/2019
201911018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911017 501.33-00 Private v. Public Interest Served 03/15/2019
201911016 501.03-30 Organizational and Operational Tests 03/15/2019
201911016 501.33-00 Private v. Public Interest Served 03/15/2019
201911015 4945.04-04 Grants to Individuals 03/15/2019
201911014 4945.04-04 Grants to Individuals 03/15/2019
201911013 4945.04-04 Grants to Individuals 03/15/2019
201911012 4945.04-04 Grants to Individuals 03/15/2019
201911011 4945.04-04 Grants to Individuals 03/15/2019
201911010 501.36-00 Business Activities 03/15/2019
201911010 501.36-01 Section 501(c)(3) Organizations 03/15/2019
201911009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911008 501.03-02 Foundations 03/15/2019
201911008 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2019
201911008 501.32-01 Distribution of Assets to Private Individuals 03/15/2019
201911007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911005 1362.04-00 Inadvertent Terminations 03/15/2019
201911004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911002 423.00-00 Employee Stock Purchase Plans 03/15/2019
201911001 1295.02-02 Retroactive Elections 03/15/2019
201911000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2019
201910022 501.33-00 Private v. Public Interest Served 03/08/2019
201910022 501.35-00 "Exclusively" Test 03/08/2019
201910021 956.00-00 Investment of Earnings in U.S. Property 03/08/2019
201910021 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 03/08/2019
201910021 956.05-00 Pledges and Guarantees 03/08/2019
201910020 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910020 142.04-00 Qualified Residential Rental Project 03/08/2019
201910019 7701.02-00 Partnerships v. Associations 03/08/2019
201910018 9100.22-00 Other 03/08/2019
201910018 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910017 9100.22-00 Other 03/08/2019
201910017 337.03-00 Sale or Exchange 03/08/2019
201910016 337.03-00 Sale or Exchange 03/08/2019
201910016 9100.22-00 Other 03/08/2019
201910015 9100.22-00 Other 03/08/2019
201910015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910014 1362.04-00 Inadvertent Terminations 03/08/2019
201910014 1361.03-03 Electing Small Business Trusts 03/08/2019
201910013 337.03-00 Sale or Exchange 03/08/2019
201910013 9100.22-00 Other 03/08/2019
201910012 337.03-00 Sale or Exchange 03/08/2019
201910012 9100.22-00 Other 03/08/2019
201910011 337.03-00 Sale or Exchange 03/08/2019
201910011 9100.22-00 Other 03/08/2019
201910010 9100.22-00 Other 03/08/2019
201910010 337.03-00 Sale or Exchange 03/08/2019
201910009 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910009 7701.00-00 Definitions 03/08/2019
201910008 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910008 7701.00-00 Definitions 03/08/2019
201910007 468A.04-02 Revised Schedules 03/08/2019
201910006 468A.04-02 Revised Schedules 03/08/2019
201910005 1362.04-00 Inadvertent Terminations 03/08/2019
201910004 361.01-00 Exchanges Not Solely in Kind 03/08/2019
201910004 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2019
201910004 355.01-00 Spin-Off 03/08/2019
201910003 9100.22-00 Other 03/08/2019
201910002 856.01-00 Income Requirements 03/08/2019
201910001 165.00-00 Deductions For Losses 03/08/2019
201910000 6110.00-00 Index for Public Inspection of Written Determination 03/08/2019
201909015 509.02-01 Publicly Supported Organizations 03/01/2019
201909014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909010 9999.94-02 Tax Protest Cases 03/01/2019
201909009 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 03/01/2019
201909009 6201.01-00 Administrative Procedures 03/01/2019
201909008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/01/2019
201909008 9100.22-00 Other 03/01/2019
201909007 468A.05-08 Disqualification of Fund 03/01/2019
201909006 911.11-03 Reelection 03/01/2019
201909005 1361.03-02 Qualified Subchapter S Trusts 03/01/2019
201909005 1361.03-03 Electing Small Business Trusts 03/01/2019
201909005 1362.04-00 Inadvertent Terminations 03/01/2019
201909004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2019
201909004 754.02-00 Timeliness of Election 03/01/2019
201909003 401.06-01 In General 03/01/2019
201909003 408.03-00 Rollover Contributions 03/01/2019
201909003 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 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 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2019
201908024 501.03-05 Corporations 02/22/2019
201908024 501.38-01 "Action" Organizations 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 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2019
201908019 1362.00-00 Election by Small Business Corporation 02/22/2019
201908019 1362.04-00 Inadvertent Terminations 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 1361.01-04 More than One Class of Stock 02/22/2019
201908017 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908017 1362.04-00 Inadvertent Terminations 02/22/2019
201908016 864.02-06 Deferred Payments 02/22/2019
201908016 882.04-00 Allocation of Deductions 02/22/2019
201908016 882.07-02 Liability/Asset Ratio 02/22/2019
201908016 864.02-00 Effectively Connected Income 02/22/2019
201908015 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908015 1362.04-00 Inadvertent Terminations 02/22/2019
201908015 1361.01-04 More than One Class of Stock 02/22/2019
201908014 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 02/22/2019
201908013 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908013 263.14-00 Allocation Between Capital Expenditure and Expense 02/22/2019
201908012 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908012 1362.04-00 Inadvertent Terminations 02/22/2019
201908012 1361.03-03 Electing Small Business Trusts 02/22/2019
201908011 7701.00-00 Definitions 02/22/2019
201908011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908010 7701.00-00 Definitions 02/22/2019
201908010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/22/2019
201908009 1362.01-00 Eligible v. Ineligible 02/22/2019
201908009 1362.01-02 Election After Termination 02/22/2019
201908009 1362.00-00 Election by Small Business Corporation 02/22/2019
201908008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/22/2019
201908008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019
201908008 2522.01-00 Charitable Gifts 02/22/2019
201908008 4947.00-00 Treatment of Certain Nonexempt Trusts as Charitable Foundations 02/22/2019
201908008 642.00-00 Special Rules for Credits and Deductions 02/22/2019
201908008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/22/2019
201908007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/22/2019

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