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 62,903 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
201738010 7701.00-00 Definitions 09/22/2017
201738009 2632.00-00 Special Rules for Allocation of GST Exemption 09/22/2017
201738009 2642.00-00 Inclusion Ratio 09/22/2017
201738009 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738008 2642.00-00 Inclusion Ratio 09/22/2017
201738008 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738008 2632.00-00 Special Rules for Allocation of GST Exemption 09/22/2017
201738007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2017
201738007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2017
201738007 754.02-00 Timeliness of Election 09/22/2017
201738007 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738006 9100.20-00 Section 1502; Election to File Consolidated Return 09/22/2017
201738006 1502.75-00 Filing Requirements 09/22/2017
201738005 1502.21-00 Consolidated Net Operating Loss Deduction 09/22/2017
201738005 9100.22-00 Other 09/22/2017
201738004 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738004 856.07-00 Treatment of Wholly Owned Subsidiaries 09/22/2017
201738003 860D.00-00 REMIC Defined 09/22/2017
201738002 338.01-02 Time in which Election must be made 09/22/2017
201738002 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/22/2017
201738001 860D.00-00 REMIC Defined 09/22/2017
201738000 6110.00-00 Index for Public Inspection of Written Determination 09/22/2017
201737016 408.03-00 Rollover Contributions 09/15/2017
201737015 4945.04-04 Grants to Individuals 09/15/2017
201737014 4945.04-04 Grants to Individuals 09/15/2017
201737013 501.03-30 Organizational and Operational Tests 09/15/2017
201737013 501.35-00 "Exclusively" Test 09/15/2017
201737012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/15/2017
201737011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/15/2017
201737011 1091.00-00 Loss From Wash Sales of Stock or Securities 09/15/2017
201737011 165.00-00 Deductions For Losses 09/15/2017
201737011 267.05-00 Limitation on Gain Where Loss Previously Disallowed 09/15/2017
201737011 707.02-00 Sales or Exchanges With Respect to Controlled Partnership 09/15/2017
201737010 368.06-00 Change in Identity, etc. (Type "F") 09/15/2017
201737009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/15/2017
201737009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/15/2017
201737008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737007 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737007 2642.00-00 Inclusion Ratio 09/15/2017
201737007 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737006 2642.00-00 Inclusion Ratio 09/15/2017
201737006 9100.00-00 Extension of Time for Making Certain Elections 09/15/2017
201737006 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2017
201737005 1361.03-03 Electing Small Business Trusts 09/15/2017
201737005 1362.02-02 Ceases to be Small Business Corporation 09/15/2017
201737005 1362.04-00 Inadvertent Terminations 09/15/2017
201737004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/15/2017
201737004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/15/2017
201737003 4943.03-00 Definition of Excess Business Holdings 09/15/2017
201737002 168.29-02 Tax-Exempt Use Property 09/15/2017
201737002 9100.04-00 Section 168; MACRS 09/15/2017
201737001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737000 6110.00-00 Index for Public Inspection of Written Determination 09/15/2017
201736031 4945.04-04 Grants to Individuals 09/08/2017
201736030 4945.04-04 Grants to Individuals 09/08/2017
201736029 4942.03-07 Set-Asides 09/08/2017
201736028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/08/2017
201736028 501.06-01 Performance of Particular Services for Members 09/08/2017
201736027 501.04-07 Homeowners Association 09/08/2017
201736026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/08/2017
201736026 501.04-0 Local Associations of Employees 09/08/2017
201736025 501.33-00 Private v. Public Interest Served 09/08/2017
201736025 501.03-30 Organizational and Operational Tests 09/08/2017
201736024 501.03-30 Organizational and Operational Tests 09/08/2017
201736023 170.12-09 Substantiation 09/08/2017
201736022 72.16-01 Exception For Certain Loans 09/08/2017
201736021 6038.00-00 Information with Respect to Certain Foreign Corporations and Partnerships 09/08/2017
201736021 6038A.00-00 Information with Respect to Certain Foreign Corporations 09/08/2017
201736021 6038B.02-00 Penalty 09/08/2017
201736021 6046.00-00 Returns as to Organization or Reorganization of Foreign Corporations and as to Acquisitions of Their Stock 09/08/2017
201736021 6048.00-00 Returns as to Certain Foreign Trusts 09/08/2017
201736021 6677.00-00 Failure to File Information With Respect to Certain Foreign Trusts 09/08/2017
201736021 6679.00-00 Failure to File Returns, etc., With Respect to Foreign Corporations or Foreign Partnership 09/08/2017
201736021 9103.01-00 Authority 09/08/2017
201736020 7704.03-00 Qualifying Income 09/08/2017
201736019 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 09/08/2017
201736019 264.04-00 Key Persons 09/08/2017
201736019 7702.00-00 Life Insurance Contract Defined 09/08/2017
201736018 408.03-00 Rollover Contributions 09/08/2017
201736018 408.06-00 Distributions 09/08/2017
201736018 408.00-00 Individual Retirement Accounts 09/08/2017
201736017 2642.00-00 Inclusion Ratio 09/08/2017
201736017 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736017 2632.00-00 Special Rules for Allocation of GST Exemption 09/08/2017
201736016 9100.10-00 Section 446 09/08/2017
201736016 9100.10-01 Accounting Methods 09/08/2017
201736016 9100.00-00 Extension of Time for Making Certain Elections 09/08/2017
201736015 115.00-00 Income of States, Municipalities, etc. 09/08/2017
201736015 115.07-00 Filing Requirements 09/08/2017
201736015 6012.05-01 Estates or Trusts 09/08/2017
201736014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/08/2017
201736013 7701.00-00 Definitions 09/08/2017
201736012 7701.00-00 Definitions 09/08/2017
201736011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/08/2017
201736011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/08/2017
201736010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/08/2017

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