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 64,037 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
201905004 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201905003 9100.22-00 Other 02/01/2019
201905003 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 02/01/2019
201905002 1361.05-00 Qualified Subchapter S Subsidiary 02/01/2019
201905002 1362.00-00 Election by Small Business Corporation 02/01/2019
201905002 1362.01-00 Eligible v. Ineligible 02/01/2019
201905002 1362.01-01 Shareholder Consent 02/01/2019
201905002 1362.04-00 Inadvertent Terminations 02/01/2019
201905002 1361.01-04 More than One Class of Stock 02/01/2019
201905001 168.00-00 Modified Accelerated Cost Recovery System 02/01/2019
201905001 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201905001 9100.04-00 Section 168; MACRS 02/01/2019
201905000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201901008 4945.04-04 Grants to Individuals 02/01/2019
201901007 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901007 9100.22-00 Other 02/01/2019
201901006 1502.21-00 Consolidated Net Operating Loss Deduction 02/01/2019
201901006 9100.22-00 Other 02/01/2019
201901005 408.06-00 Distributions 02/01/2019
201901004 168.00-00 Modified Accelerated Cost Recovery System 02/01/2019
201901004 9100.00-00 Extension of Time for Making Certain Elections 02/01/2019
201901004 9100.04-00 Section 168; MACRS 02/01/2019
201901003 2516.00-00 Certain Property Settlements (Exempt v. Not Exempt From Gift Tax) 02/01/2019
201901003 1041.01-00 Transfers Incident to Divorce 02/01/2019
201901002 542.03-00 Consolidated Returns 02/01/2019
201901002 561.03-00 Personal Holding Companies 02/01/2019
201901002 561.07-00 Dividends-Paid Deduction 02/01/2019
201901002 565.00-00 Consent Dividends 02/01/2019
201901001 856.04-00 Rents From Real Property 02/01/2019
201901001 856.01-00 Income Requirements 02/01/2019
201901000 6110.00-00 Index for Public Inspection of Written Determination 02/01/2019
201852022 4945.04-04 Grants to Individuals 02/01/2019
201852021 4945.04-04 Grants to Individuals 02/01/2019
201852020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/01/2019
201852020 501.03-30 Organizational and Operational Tests 02/01/2019
201852019 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 02/01/2019
201852018 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852017 614.04-00 Aggregating Non-Operating Mineral Interests 02/01/2019
201852016 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/01/2019
201852016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/01/2019
201852015 355.01-00 Spin-Off 02/01/2019
201852015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 02/01/2019
201852015 361.02-02 Certain Transfers to Creditors 02/01/2019
201852015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/01/2019
201852014 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/01/2019
201852014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/01/2019
201852014 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/01/2019
201852014 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/01/2019
201852014 1014.00-00 Basis of Property Acquired From a Decedent 02/01/2019

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