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

1,201 - 1,250 of 62,753 files Show per page:  25 50 100 200 « Previous | 21 22 23 24 25 26 27 28 29 30 | 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
201742021 6701.02-00 Penalty Amount 10/20/2017
201742020 42.00-00 Low-Income Housing Credit 10/20/2017
201742020 9100.01-00 Section 42; Low-Income Housing Credit 10/20/2017
201742019 7701.00-00 Definitions 10/20/2017
201742018 7701.00-00 Definitions 10/20/2017
201742017 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/20/2017
201742016 1362.04-00 Inadvertent Terminations 10/20/2017
201742015 1362.04-00 Inadvertent Terminations 10/20/2017
201742014 468A.04-02 Revised Schedules 10/20/2017
201742013 856.01-00 Income Requirements 10/20/2017
201742012 856.01-00 Income Requirements 10/20/2017
201742011 856.01-00 Income Requirements 10/20/2017
201742010 856.01-00 Income Requirements 10/20/2017
201742009 856.01-00 Income Requirements 10/20/2017
201742008 856.01-00 Income Requirements 10/20/2017
201742007 860D.00-00 REMIC Defined 10/20/2017
201742006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/20/2017
201742006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/20/2017
201742006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/20/2017
201742006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/20/2017
201742005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742005 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017
201742004 7701.00-00 Definitions 10/20/2017
201742004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/20/2017
201742003 1362.04-00 Inadvertent Terminations 10/20/2017
201742002 115.00-00 Income of States, Municipalities, etc. 10/20/2017
201742001 754.02-00 Timeliness of Election 10/20/2017
201742001 9100.00-00 Extension of Time for Making Certain Elections 10/20/2017
201742000 6110.00-00 Index for Public Inspection of Written Determination 10/20/2017
201741020 501.03-08 Educational Organizations 10/13/2017
201741019 511.01-00 Organizations Subject to Tax 10/13/2017
201741019 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 10/13/2017
201741019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/13/2017
201741019 513.01-00 Trusts 10/13/2017
201741019 514.00-00 Unrelated Debt-Financed Income 10/13/2017
201741018 704.02-00 Partner's Interest in Partnership 10/13/2017
201741017 42.00-00 Low-Income Housing Credit 10/13/2017
201741017 9100.00-00 Extension of Time for Making Certain Elections 10/13/2017
201741017 9100.01-00 Section 42; Low-Income Housing Credit 10/13/2017
201741016 7701.00-00 Definitions 10/13/2017
201741016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/13/2017
201741015 7701.00-00 Definitions 10/13/2017
201741014 1362.04-00 Inadvertent Terminations 10/13/2017
201741014 1362.00-00 Election by Small Business Corporation 10/13/2017
201741013 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 10/13/2017
201741013 4982.05-00 Definitions and Special Rules 10/13/2017
201741013 4982.06-00 Election to Use Taxable Year 10/13/2017
201741012 451.14-05 Dividend 10/13/2017
201741012 301.03-01 Constructive Receipt 10/13/2017

Official Adobe Website
Get Adobe ® Reader