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 63,921 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
201852009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852008 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852008 2642.00-00 Inclusion Ratio 02/01/2019
201852008 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852007 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852007 2642.00-00 Inclusion Ratio 02/01/2019
201852007 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852006 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852006 2642.00-00 Inclusion Ratio 02/01/2019
201852006 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852005 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201852005 2642.00-00 Inclusion Ratio 02/01/2019
201852005 2632.00-00 Special Rules for Allocation of GST Exemption 02/01/2019
201852004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/01/2019
201852004 1362.01-03 Late Elections 02/01/2019
201852003 1362.04-00 Inadvertent Terminations 02/01/2019
201852002 1362.01-00 Eligible v. Ineligible 02/01/2019
201852001 1362.04-00 Inadvertent Terminations 02/01/2019
201852001 1362.02-02 Ceases to be Small Business Corporation 02/01/2019
201852001 1361.03-03 Electing Small Business Trusts 02/01/2019
201852000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201851008 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/21/2018

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