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 64,382 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
201919015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2019
201919015 501.33-00 Private v. Public Interest Served 05/10/2019
201919014 6334.01-00 Types of Property 05/10/2019
201919013 6231.07-00 Tax Matters Partner 05/10/2019
201919012 172.01-00 Carryback and Carryover 05/10/2019
201919011 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/10/2019
201919011 6103.01-00 General Rule 05/10/2019
201919010 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2019
201919007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919006 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919005 1361.01-04 More than One Class of Stock 05/10/2019
201919005 1362.02-00 Termination of Election 05/10/2019
201919005 1362.04-00 Inadvertent Terminations 05/10/2019
201919004 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/10/2019
201919004 7701.00-00 Definitions 05/10/2019
201919003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919002 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019
201919001 1361.03-03 Electing Small Business Trusts 05/10/2019
201919001 1362.02-02 Ceases to be Small Business Corporation 05/10/2019
201919000 6110.00-00 Index for Public Inspection of Written Determination 05/10/2019
201918020 501.03-00 religious, Charitable, etc., Institutions and Community Chest 05/03/2019
201918020 501.32-00 Income Inures v. does Not Inure to Private Individual 05/03/2019
201918020 501.33-00 Private v. Public Interest Served 05/03/2019
201918020 501.35-00 "Exclusively" Test 05/03/2019
201918019 501.35-00 "Exclusively" Test 05/03/2019
201918019 501.36-00 Business Activities 05/03/2019
201918019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019
201918018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019
201918018 501.03-19 Public Recreation Facilities and Athletic Organizations 05/03/2019
201918018 501.35-00 "Exclusively" Test 05/03/2019
201918017 501.33-00 Private v. Public Interest Served 05/03/2019
201918017 501.03-00 Religious, Charitable, etc., Institutions and Community Ches 05/03/2019
201918016 61.00-00 Gross Income v. Not Gross Income 05/03/2019
201918015 368.01-00 Statutory Merger or Consolidation (Type "A") 05/03/2019
201918015 368.08-06 Business Enterprise Continuity 05/03/2019
201918014 9100.22-00 Other 05/03/2019
201918014 992.02-00 Election 05/03/2019
201918013 1361.01-04 More than One Class of Stock 05/03/2019
201918013 1361.00-00 Definitions 05/03/2019
201918013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019
201918012 1362.00-00 Election by Small Business Corporation 05/03/2019
201918012 1362.01-00 Eligible v. Ineligible 05/03/2019
201918012 1362.01-03 Late Elections 05/03/2019

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