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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126 - 150 of 68,744 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | 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
202138008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/24/2021
202138007 501.35-00 "Exclusively" Test 09/24/2021
202138007 501.33-00 Private v. Public Interest Served 09/24/2021
202138007 501.03-30 Organizational and Operational Tests 09/24/2021
202138006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2021
202138006 9100.00-00 Extension of Time for Making Certain Elections 09/24/2021
202138006 754.02-00 Timeliness of Election 09/24/2021
202138006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2021
202138005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2021
202138004 9100.22-00 Other 09/24/2021
202138004 1502.36-00 Unified Loss Rules 09/24/2021
202138003 1362.04-00 Inadvertent Terminations 09/24/2021
202138003 1362.02-03 Passive Investment Income 09/24/2021
202138003 1362.02-00 Termination of Election 09/24/2021
202138002 9100.00-00 Extension of Time for Making Certain Elections 09/24/2021
202138002 263.15-03 Allocation of Success-Based Fees 09/24/2021
202138001 61.00-00 Gross Income v. Not Gross Income 09/24/2021
202138000 6110.00-00 Index for Public Inspection of Written Determination 09/24/2021
202137012 4945.04-04 Grants to Individuals 09/17/2021
202137011 6223B.00-00 Designation of Partnership Representative 09/17/2021
202137010 6331.16-00 Insurance Proceeds 09/17/2021
202137010 6330.00-00 Collection Due Process - Levy 09/17/2021
202137009 6402.00-00 Authority to Make Credits or Refunds 09/17/2021
202137008 7507.00-00 Exemption of Insolvent Banks From Tax 09/17/2021
202137008 6411.00-00 Tentative Carryback and Refund Adjustments 09/17/2021

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