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 64,812 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
201928014 170.10-02 Corporations 07/12/2019
201928014 172.01-00 Carryback and Carryover 07/12/2019
201928013 856.01-00 Income Requirements 07/12/2019
201928013 856.00-00 Definition of Real Estate Investment Trust 07/12/2019
201928012 1361.05-00 Qualified Subchapter S Subsidiary 07/12/2019
201928012 1362.01-01 Shareholder Consent 07/12/2019
201928012 1362.04-00 Inadvertent Terminations 07/12/2019
201928011 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928011 7701.00-00 Definitions 07/12/2019
201928010 663.00-00 Special Rules Applicable to Sections 661 and 662 07/12/2019
201928010 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928009 9100.00-00 Extension of Time for Making Certain Elections 07/12/2019
201928009 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 07/12/2019
201928008 168.00-00 Modified Accelerated Cost Recovery System 07/12/2019
201928008 7701.00-00 Definitions 07/12/2019
201928008 9100.04-00 Section 168; MACRS 07/12/2019
201928008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/12/2019
201928007 6166.03-00 Active Trade or Business 07/12/2019
201928007 6166.00-00 Extension of Time to Pay Estate Tax 07/12/2019
201928006 468A.00-00 Special Rules for Decommissioning Cost 07/12/2019
201928005 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 07/12/2019
201928004 1015.03-01 Basis in Hands of Trustee or Beneficiaries of an Irrevocable Trust 07/12/2019
201928004 2036.01-00 Retention of Possession or Enjoyment of Right to Income From Property 07/12/2019
201928004 2038.01-01 Power to Change Beneficiaries or Their Shares 07/12/2019
201928004 61.00-00 Gross Income v. Not Gross Income 07/12/2019
201928004 643.06-00 Multiple Trusts 07/12/2019
201928004 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 662.00-00 Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus 07/12/2019
201928004 2501.01-00 Gift v. Not a Gift 07/12/2019
201928004 2601.01-00 Effective Dates 07/12/2019
201928003 7520.00-00 Valuation Tables 07/12/2019
201928003 7520.02-00 Exceptions 07/12/2019
201928003 2512.00-00 Valuation of Gifts 07/12/2019
201928002 4971.02-00 Additional Tax 07/12/2019
201928002 4971.06-02 Without Funding Waiver 07/12/2019
201928001 9100.22-00 Other 07/12/2019
201928001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/12/2019
201928000 6110.00-00 Index for Public Inspection of Written Determination 07/12/2019
201927026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/05/2019
201927023 7428.00-00 Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. 07/05/2019
201927022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/05/2019
201927022 501.03-30 Organizational and Operational Tests 07/05/2019
201927021 195.00-00 Start Up Expenditures 07/05/2019
201927020 6514.00-00 Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) 07/05/2019
201927020 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/05/2019
201927019 6331.00-00 Levy and Distraint 07/05/2019

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