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 66,730 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
202021005 9100.04-00 Section 168; MACRS 05/22/2020
202021004 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021003 2056.07-00 Qualified Terminable Interest Property 05/22/2020
202021003 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020
202021002 1361.00-00 Definitions 05/22/2020
202021001 4941.04-00 Definition of Self-Dealing 05/22/2020
202021001 4947.02-00 Split-Interest Trusts 05/22/2020
202021000 6110.00-00 Index for Public Inspection of Written Determination 05/22/2020
202020025 4945.04-04 Grants to Individuals 05/15/2020
202020024 501.30-00 Control of Corporation 05/15/2020
202020024 501.36-01 Section 501(c)(3) Organizations 05/15/2020
202020023 4945.04-04 Grants to Individuals 05/15/2020
202020022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020
202020021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020
202020020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020
202020020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020
202020020 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020019 414.07-00 Governmental Plan 05/15/2020
202020018 7701.00-00 Definitions 05/15/2020
202020018 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020
202020017 453.06-06 Election Out 05/15/2020
202020016 1362.00-00 Election by Small Business Corporation 05/15/2020
202020016 1362.04-00 Inadvertent Terminations 05/15/2020
202020016 1362.02-00 Termination of Election 05/15/2020
202020016 1362.01-00 Eligible v. Ineligible 05/15/2020

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