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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151 - 175 of 62,933 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | 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
201825012 4976.01-00 Disqualified Benefits 06/22/2018
201825012 419.00-00 Treatment of Funded Welfare Benefit Plans 06/22/2018
201825012 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 06/22/2018
201825011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825011 7701.00-00 Definitions 06/22/2018
201825010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825010 7701.00-00 Definitions 06/22/2018
201825009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825009 7701.00-00 Definitions 06/22/2018
201825008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825008 7701.00-00 Definitions 06/22/2018
201825007 2601.00-00 Tax On Generation Skipping Transfers 06/22/2018
201825006 9100.22-00 Other 06/22/2018
201825006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/22/2018
201825005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825005 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825005 7701.00-00 Definitions 06/22/2018
201825004 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/22/2018
201825004 509.01-01 Private Foundation 06/22/2018
201825004 507.00-00 Termination of Private Foundation Status 06/22/2018
201825004 501.03-02 Foundations 06/22/2018
201825004 4958.00-00 Excess Benefit Transaction 06/22/2018
201825004 4945.00-00 Excise Taxes on Taxable Expenditures 06/22/2018
201825004 4942.00-00 Taxes on Failure to Distribute Income 06/22/2018
201825004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/22/2018

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