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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

1,601 - 1,800 of 65,258 files Show per page:  25 50 100 200 « Previous | 5 6 7 8 9 10 11 12 13 14 | 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
201849012 501.05-01 Agriculture and Horticulture Organizations 12/07/2018
201849011 7701.03-06 Liquidating Trusts 12/07/2018
201849011 7701.00-00 Definitions 12/07/2018
201849010 7701.04-00 Domestic, Foreign Persons 12/07/2018
201849010 7701.31-00 Foreign Estate or Trust 12/07/2018
201849010 7701.00-00 Definitions 12/07/2018
201849009 4941.04-00 Definition of Self-Dealing 12/07/2018
201849009 4943.03-00 Definition of Excess Business Holdings 12/07/2018
201849009 512.01-02 Rent v. Ordinary Business Profits 12/07/2018
201849009 514.00-00 Unrelated Debt-Financed Income 12/07/2018
201849008 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849008 2642.00-00 Inclusion Ratio 12/07/2018
201849007 2642.00-00 Inclusion Ratio 12/07/2018
201849007 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849006 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849006 1362.04-00 Inadvertent Terminations 12/07/2018
201849006 1361.01-05 Ineligible Corporation 12/07/2018
201849006 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849006 1362.00-00 Election by Small Business Corporation 12/07/2018
201849006 1362.01-00 Eligible v. Ineligible 12/07/2018
201849006 1362.01-03 Late Elections 12/07/2018
201849006 1361.00-00 Definitions 12/07/2018
201849005 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849005 1362.00-00 Election by Small Business Corporation 12/07/2018
201849005 1362.01-00 Eligible v. Ineligible 12/07/2018
201849005 1362.01-03 Late Elections 12/07/2018
201849005 1362.04-00 Inadvertent Terminations 12/07/2018
201849005 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849005 1361.00-00 Definitions 12/07/2018
201849004 7701.00-00 Definitions 12/07/2018
201849003 7701.00-00 Definitions 12/07/2018
201849002 7701.00-00 Definitions 12/07/2018
201849001 7701.00-00 Definitions 12/07/2018
201849000 6110.00-00 Index for Public Inspection of Written Determination 12/07/2018
201848022 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
201848021 4945.04-04 Grants to Individuals 11/30/2018
201848020 4945.04-04 Grants to Individuals 11/30/2018
201848019 4945.04-04 Grants to Individuals 11/30/2018
201848018 4942.03-07 Set-Asides 11/30/2018
201848017 501.07-00 Social Clubs 11/30/2018
201848016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2018
201848016 355.01-02 Split-Up 11/30/2018
201848015 1092.05-02 Mixed Straddle Account 11/30/2018
201848014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/30/2018
201848014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/30/2018
201848013 856.01-00 Income Requirements 11/30/2018
201848012 263A.04-05 Simplified Production Method 11/30/2018
201848011 414.07-00 Governmental Plan 11/30/2018
201848011 415.01-00 Limitation for Defined Benefit Plans 11/30/2018
201848011 415.02-00 Limitation for Defined Contribution Plans 11/30/2018
201848011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/30/2018
201848010 9100.22-00 Other 11/30/2018
201848010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/30/2018
201848009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/30/2018
201848009 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2018
201848009 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/30/2018
201848008 856.00-00 Definition of Real Estate Investment Trust 11/30/2018
201848008 856.03-00 Other Requirements 11/30/2018
201848008 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
201848007 468A.04-02 Revised Schedules 11/30/2018
201848006 468A.04-02 Revised Schedules 11/30/2018
201848005 170.11-05 Qualified Appreciated Stock 11/30/2018
201848005 170.00-00 Charitable, Etc. Contributions and Gifts 11/30/2018
201848004 1362.02-00 Termination of Election 11/30/2018
201848004 1362.02-03 Passive Investment Income 11/30/2018
201848004 1362.04-00 Inadvertent Terminations 11/30/2018
201848003 1362.00-00 Election by Small Business Corporation 11/30/2018
201848002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/30/2018
201848002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/30/2018
201848002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/30/2018
201848001 1362.04-00 Inadvertent Terminations 11/30/2018
201848000 6110.00-00 Index for Public Inspection of Written Determination 11/30/2018
201847011 501.03-05 Corporations 11/23/2018
201847011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/23/2018
201847010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/23/2018
201847010 501.03-30 Organizational and Operational Tests 11/23/2018
201847009 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847008 401.01-01 Exclusive Benefit of Employees or Their Beneficiaries 11/23/2018
201847008 4980.02-00 Exceptions 11/23/2018
201847007 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847007 7701.00-00 Definitions 11/23/2018
201847006 7701.00-00 Definitions 11/23/2018
201847006 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847005 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847005 7701.00-00 Definitions 11/23/2018
201847004 7701.00-00 Definitions 11/23/2018
201847004 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/23/2018
201847003 2642.00-00 Inclusion Ratio 11/23/2018
201847003 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847002 2642.00-00 Inclusion Ratio 11/23/2018
201847002 9100.00-00 Extension of Time for Making Certain Elections 11/23/2018
201847001 142.03-00 Airports, Docks and Wharves, and Mass Commuting 11/23/2018
201847001 147.05-00 No Sky Boxes, Airplanes, etc. 11/23/2018
201847001 141.05-00 Qualified Bond 11/23/2018
201847000 6110.00-00 Index for Public Inspection of Written Determination 11/23/2018
201846009 4945.04-04 Grants to Individuals 11/16/2018
201846008 4945.04-04 Grants to Individuals 11/16/2018
201846007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/16/2018
201846005 6695.00-00 Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons 11/16/2018
201846004 6103.12-00 Disclosure for Other than Tax Administration Purposes 11/16/2018
201846003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846003 9100.00-00 Extension of Time for Making Certain Elections 11/16/2018
201846003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/16/2018
201846002 1362.04-00 Inadvertent Terminations 11/16/2018
201846001 1361.03-02 Qualified Subchapter S Trusts 11/16/2018
201846001 1362.01-03 Late Elections 11/16/2018
201846001 1362.02-00 Termination of Election 11/16/2018
201846001 1362.02-02 Ceases to be Small Business Corporation 11/16/2018
201846001 1362.04-00 Inadvertent Terminations 11/16/2018
201846000 6110.00-00 Index for Public Inspection of Written Determination 11/16/2018
201845031 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/09/2018
201845030 501.07-00 Social Clubs 11/09/2018
201845030 501.07-06 Payment of Benefits to Members 11/09/2018
201845030 501.07-05 Business with Nonmembers 11/09/2018
201845029 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845029 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845029 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/09/2018
201845029 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/09/2018
201845029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 11/09/2018
201845028 1362.01-03 Late Elections 11/09/2018
201845028 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845028 1362.00-00 Election by Small Business Corporation 11/09/2018
201845027 7701.00-00 Definitions 11/09/2018
201845027 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/09/2018
201845026 1362.00-00 Election by Small Business Corporation 11/09/2018
201845026 1362.01-03 Late Elections 11/09/2018
201845025 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845025 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845024 831.02-00 Alternative Tax Small Companies 11/09/2018
201845024 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845024 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/09/2018
201845024 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/09/2018
201845023 7701.00-00 Definitions 11/09/2018
201845022 7701.00-00 Definitions 11/09/2018
201845021 1362.00-00 Election by Small Business Corporation 11/09/2018
201845021 1362.01-03 Late Elections 11/09/2018
201845021 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845020 807.01-00 Adjustments for Increase or Decrease 11/09/2018
201845020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2018
201845020 1011.00-00 Adjusted Basis for Determining Gain or Loss 11/09/2018
201845020 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 11/09/2018
201845020 7702B.00-00 Treatment of Qualified Long-Term Care Insurance 11/09/2018
201845020 803.00-00 Life Insurance Gross Income 11/09/2018
201845020 805.00-00 General Deductions 11/09/2018
201845019 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845019 853.01-00 Election 11/09/2018
201845018 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845018 853.01-00 Election 11/09/2018
201845018 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845017 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845017 853.01-00 Election 11/09/2018
201845016 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845016 853.01-00 Election 11/09/2018
201845016 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845015 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845015 853.01-00 Election 11/09/2018
201845015 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 11/09/2018
201845014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/09/2018
201845014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 11/09/2018
201845014 664.00-00 Charitable Remainder Trusts 11/09/2018
201845014 664.03-00 Definitions 11/09/2018
201845014 664.03-02 Charitable Remainder Unitrust 11/09/2018
201845013 1362.01-03 Late Elections 11/09/2018
201845013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/09/2018
201845012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2018
201845012 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845011 1362.01-00 Eligible v. Ineligible 11/09/2018
201845011 1362.01-02 Election After Termination 11/09/2018
201845011 1362.00-00 Election by Small Business Corporation 11/09/2018
201845010 2652.01-02 Special Election for QTIP 11/09/2018
201845010 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845009 368.04-00 Assets for Control of Transferee (Type "D") 11/09/2018
201845009 355.01-00 Spin-Off 11/09/2018
201845008 1361.03-03 Electing Small Business Trusts 11/09/2018
201845008 1362.02-02 Ceases to be Small Business Corporation 11/09/2018
201845007 2654.03-00 Separate Shares 11/09/2018
201845007 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845007 2642.00-00 Inclusion Ratio 11/09/2018
201845006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018
201845006 2601.00-00 Tax On Generation Skipping Transfers 11/09/2018
201845005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/09/2018
201845005 1362.04-00 Inadvertent Terminations 11/09/2018
201845004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/09/2018
201845004 1362.04-00 Inadvertent Terminations 11/09/2018
201845003 1362.04-00 Inadvertent Terminations 11/09/2018
201845003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 11/09/2018
201845002 2511.00-00 Transfers in General (Gift v. Not a Gift) 11/09/2018
201845002 2511.11-00 Gift of Remainder 11/09/2018
201845001 856.01-00 Income Requirements 11/09/2018

Official Adobe Website
Get Adobe ® Reader