IRS Written Determinations
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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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1,501 - 1,600 of 62,465 files Show per page:  25 50 100 200 « Previous | 12 13 14 15 16 17 18 19 20 21 | 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
201729004 2010.03-01 Deceased Spousal Unused Exclusion Amount 07/21/2017
201729003 1295.02-02 Retroactive Elections 07/21/2017
201729002 1362.01-03 Late Elections 07/21/2017
201729001 911.00-00 Citizens or Residents of the United States Living Abroad 07/21/2017
201729001 1.10-00 Unearned Income of Minor Children 07/21/2017
201729000 6110.00-00 Index for Public Inspection of Written Determination 07/21/2017
201728024 4942.03-07 Set-Asides 07/14/2017
201728023 4945.04-04 Grants to Individuals 07/14/2017
201728022 6103.02-00 Definitions 07/14/2017
201728022 6103.02-02 Return Information 07/14/2017
201728021 7704.03-00 Qualifying Income 07/14/2017
201728020 1362.04-00 Inadvertent Terminations 07/14/2017
201728019 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728019 9100.10-00 Section 446 07/14/2017
201728019 9100.10-01 Accounting Methods 07/14/2017
201728018 9100.22-00 Other 07/14/2017
201728017 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 07/14/2017
201728017 9100.22-00 Other 07/14/2017
201728016 1362.01-03 Late Elections 07/14/2017
201728016 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728016 1361.05-00 Qualified Subchapter S Subsidiary 07/14/2017
201728015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2017
201728015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/14/2017
201728014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/14/2017
201728014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/14/2017
201728013 7701.00-00 Definitions 07/14/2017
201728013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728012 7701.00-00 Definitions 07/14/2017
201728011 7701.00-00 Definitions 07/14/2017
201728011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728010 7701.00-00 Definitions 07/14/2017
201728010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728009 7701.00-00 Definitions 07/14/2017
201728009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728008 7701.00-00 Definitions 07/14/2017
201728008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728007 7701.00-00 Definitions 07/14/2017
201728006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728006 7701.00-00 Definitions 07/14/2017
201728005 7701.00-00 Definitions 07/14/2017
201728005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/14/2017
201728004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 07/14/2017
201728004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 07/14/2017
201728003 988.05-00 Hedging Transactions 07/14/2017
201728002 9100.20-00 Section 1502; Election to File Consolidated Return 07/14/2017
201728002 1502.75-00 Filing Requirements 07/14/2017
201728001 9100.00-00 Extension of Time for Making Certain Elections 07/14/2017
201728000 6110.00-00 Index for Public Inspection of Written Determination 07/14/2017
201727011 412.00-00 Minimum Funding Standards 07/07/2017
201727010 4942.03-07 Set-Asides 07/07/2017
201727009 4942.03-07 Set-Asides 07/07/2017
201727008 641.00-00 Imposition of Tax 07/07/2017
201727007 6402.01-02 Credits Against Estimated Tax 07/07/2017
201727006 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201727006 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017
201727005 871.00-00 Tax on Nonresident Alien Individuals 07/07/2017
201727005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201727004 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/07/2017
201727004 860.00-00 Deduction for Deficiency Dividends 07/07/2017
201727004 860.02-00 Interest and Addition to Tax 07/07/2017
201727004 860.04-00 Determination 07/07/2017
201727004 860.06-00 Claim Required for Dividend Deduction 07/07/2017
201727004 6697.00-00 Assessable Penalties with Respect to Liability for Tax of Regulated Investment Companies 07/07/2017
201727004 860.07-00 Suspension of Statute of Li 07/07/2017
201727004 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 07/07/2017
201727004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 07/07/2017
201727004 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 07/07/2017
201727004 6662.00-00 Accuracy-related penalty 07/07/2017
201727004 6664.01-00 Definition of Underpayment 07/07/2017
201727004 6665.00-00 Applicable Rules 07/07/2017
201727004 6676.00-00 Erroneous claim for refund or credit 07/07/2017
201727003 141.01-00 Private Business Tests 07/07/2017
201727003 148.00-00 Arbitrage 07/07/2017
201727002 7701.25-04 Terminal Rental Adjustment Clause 07/07/2017
201727001 1362.04-00 Inadvertent Terminations 07/07/2017
201727001 1362.00-00 Election by Small Business Corporation 07/07/2017
201727000 6110.00-00 Index for Public Inspection of Written Determination 07/07/2017
201726018 4945.04-04 Grants to Individuals 06/30/2017
201726017 4945.04-04 Grants to Individuals 06/30/2017
201726016 4945.04-04 Grants to Individuals 06/30/2017
201726015 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 06/30/2017
201726014 501.06-01 Performance of Particular Services for Members 06/30/2017
201726013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/30/2017
201726012 1502.13-00 Intercompany Transactions 06/30/2017
201726012 743.00-00 Optional Adjustments to Basis of Partnership Property 06/30/2017
201726011 9100.01-00 Section 42; Low-Income Housing Credit 06/30/2017
201726011 856.07-00 Treatment of Wholly Owned Subsidiaries 06/30/2017
201726010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726010 754.02-00 Timeliness of Election 06/30/2017
201726010 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726009 992.02-00 Election 06/30/2017
201726009 9100.22-00 Other 06/30/2017
201726008 9100.10-00 Section 446 06/30/2017
201726008 9100.10-01 Accounting Methods 06/30/2017
201726008 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726007 141.00-00 Private Activity Bond; Qualified Bond 06/30/2017
201726006 9100.10-00 Section 446 06/30/2017

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