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 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
201939002 2512.07-00 Listed Stock 09/27/2019
201939001 856.00-00 Definition of Real Estate Investment Trust 09/27/2019
201939001 856.01-00 Income Requirements 09/27/2019
201939000 6110.00-00 Index for Public Inspection of Written Determination 09/27/2019
201938011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019
201938010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 09/20/2019
201938009 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938008 7701.00-00 Definitions 09/20/2019
201938007 1361.01-05 Ineligible Corporation 09/20/2019
201938007 1362.00-00 Election by Small Business Corporation 09/20/2019
201938007 1362.01-00 Eligible v. Ineligible 09/20/2019
201938006 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938005 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938004 2601.00-00 Tax On Generation Skipping Transfers 09/20/2019
201938003 1361.00-00 Definitions 09/20/2019
201938003 1361.03-00 Certain Trusts Permitted as Shareholders 09/20/2019
201938003 1361.03-03 Electing Small Business Trusts 09/20/2019
201938003 1362.00-00 Election by Small Business Corporation 09/20/2019
201938003 1362.02-00 Termination of Election 09/20/2019
201938003 1362.02-02 Ceases to be Small Business Corporation 09/20/2019
201938003 1362.04-00 Inadvertent Terminations 09/20/2019
201938002 2032.00-00 Alternate Valuation 09/20/2019
201938002 9100.00-00 Extension of Time for Making Certain Elections 09/20/2019
201938001 1362.00-00 Election by Small Business Corporation 09/20/2019
201938001 1362.04-00 Inadvertent Terminations 09/20/2019

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