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 66,050 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
202006016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020
202006015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020
202006014 4945.04-04 Grants to Individuals 02/07/2020
202006013 4945.04.04 Grants to Individuals 02/07/2020
202006012 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020
202006012 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006012 469.14-00 Real Property Business 02/07/2020
202006011 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006010 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020
202006010 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006010 469.14-00 Real Property Business 02/07/2020
202006010 469.03-03 Definition of Activity 02/07/2020
202006009 7701.00-00 Definitions 02/07/2020
202006009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2020
202006008 1362.00-00 Election by Small Business Corporation 02/07/2020
202006008 1362.01-03 Late Elections 02/07/2020
202006007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020
202006007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020
202006007 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020
202006007 754.02-00 Timeliness of Election 02/07/2020
202006006 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020
202006006 671.02-00 Persons Treated as Grantors 02/07/2020
202006006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020
202006006 2514.03-00 Definition of General Power of Appointment 02/07/2020
202006006 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020

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