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

151 - 175 of 63,260 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
201833018 501.03-30 Organizational and Operational Tests 08/17/2018
201833017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/17/2018
201833016 1362.00-00 Election by Small Business Corporation 08/17/2018
201833016 1362.04-00 Inadvertent Terminations 08/17/2018
201833015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2018
201833015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/17/2018
201833015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2018
201833015 2601.04-00 Transitional Rules 08/17/2018
201833015 2601.00-00 Tax On Generation Skipping Transfers 08/17/2018
201833014 419.00-00 Treatment of Funded Welfare Benefit Plans 08/17/2018
201833014 4976.01-00 Disqualified Benefits 08/17/2018
201833013 501.09-03 Inurement 08/17/2018
201833013 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 08/17/2018
201833012 401.29-00 Cash or Deferred Arrangements 08/17/2018
201833011 355.01-00 Spin-Off 08/17/2018
201833011 361.02-02 Certain Transfers to Creditors 08/17/2018
201833011 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/17/2018
201833010 1361.03-02 Qualified Subchapter S Trusts 08/17/2018
201833010 1362.04-00 Inadvertent Terminations 08/17/2018
201833009 1502.75-00 Filing Requirements 08/17/2018
201833009 9100.20-00 Section 1502; Election to File Consolidated Return 08/17/2018
201833008 7704.03-00 Qualifying Income 08/17/2018
201833007 754.02-00 Timeliness of Election 08/17/2018
201833007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/17/2018
201833006 7701.00-00 Definitions 08/17/2018

« Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Official Adobe Website
Get Adobe ® Reader