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 - 200 of 65,258 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201941010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941010 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941010 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941010 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941009 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941009 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019
201941008 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019
201941008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/11/2019
201941008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019
201941007 1362.04-00 Inadvertent Terminations 10/11/2019
201941006 1362.04-00 Inadvertent Terminations 10/11/2019
201941005 1362.04-00 Inadvertent Terminations 10/11/2019
201941004 1362.04-00 Inadvertent Terminations 10/11/2019
201941003 1362.04-00 Inadvertent Terminations 10/11/2019
201941002 7701.00-00 Definitions 10/11/2019
201941002 9100.00-00 Extension of Time for Making Certain Elections 10/11/2019
201941002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2019
201941001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/11/2019
201941001 9100.22-00 Other 10/11/2019
201941000 6110.00-00 Index for Public Inspection of Written Determination 10/11/2019
201940013 4945.04-04 Grants to Individuals 10/04/2019
201940012 4945.04-04 Grants to Individuals 10/04/2019
201940011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2019
201940011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/04/2019
201940011 501.03-30 Organizational and Operational Tests 10/04/2019
201940011 501.33-00 Private v. Public Interest Served 10/04/2019
201940011 501.36-00 Business Activities 10/04/2019
201940010 501.03-05 Corporations 10/04/2019
201940010 501.03-30 Organizational and Operational Tests 10/04/2019
201940010 501.29-00 Dedication of Assets to an Exempt Organization 10/04/2019
201940010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2019
201940009 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 10/04/2019
201940009 501.06-01 Performance of Particular Services for Members 10/04/2019
201940008 501.03-30 Organizational and Operational Tests 10/04/2019
201940007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/04/2019
201940007 355.01-02 Split-Up 10/04/2019
201940007 355.03-00 Active Business 10/04/2019
201940006 1361.05-00 Qualified Subchapter S Subsidiary 10/04/2019
201940006 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940006 1361.00-00 Definitions 10/04/2019
201940005 7701.00-00 Definitions 10/04/2019
201940005 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019
201940005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/04/2019
201940004 7701.03-06 Liquidating Trusts 10/04/2019
201940003 9100.22-00 Other 10/04/2019
201940003 992.02-00 Election 10/04/2019
201940002 9100.00-00 Extension of Time for Making Certain Elections 10/04/2019

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