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 68,744 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
202137008 6411.00-00 Tentative Carryback and Refund Adjustments 09/17/2021
202137007 4942.00-00 Taxes on Failure to Distribute Income 09/17/2021
202137007 4945.00-00 Excise Taxes on Taxable Expenditures 09/17/2021
202137006 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
202137005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021
202137004 7701.00-00 Definitions 09/17/2021
202137004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2021
202137003 1059.06-00 Election to Substitute Fair Market Value 09/17/2021
202137003 1059.06-02 Written Determination 09/17/2021
202137002 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/17/2021
202137002 9100.22-00 Other 09/17/2021
202137002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/17/2021
202137001 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/17/2021
202137001 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/17/2021
202137001 9100.00-00 Extension of Time for Making Certain Elections 09/17/2021
202137001 338.01-02 Time in which Election must be made 09/17/2021
202137001 338.01-00 Express Election 09/17/2021
202137000 6110.00-00 Index for Public Inspection of Written Determination 09/17/2021
202136005 4942.03-07 Set-Asides 09/10/2021
202136004 408A.00-00 Roth IRA 09/10/2021
202136004 408.06-00 Distributions 09/10/2021
202136004 408.03-00 Rollover Contributions 09/10/2021
202136003 9100.00-00 Extension of Time for Making Certain Elections 09/10/2021
202136003 565.00-00 Consent Dividends 09/10/2021
202136002 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 09/10/2021

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