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

176 - 200 of 64,990 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201930001 9100.22-00 Other 07/26/2019
201930001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/26/2019
201930000 6110.00-00 Index for Public Inspection of Written Determination 07/26/2019
201929024 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/19/2019
201929021 501.36-01 Section 501(c)(3) Organizations 07/19/2019
201929021 501.33-00 Private v. Public Interest Served 07/19/2019
201929021 501.03-30 Organizational and Operational Tests 07/19/2019
201929021 501.03-05 Corporations 07/19/2019
201929020 4945.04-04 Grants to Individuals 07/19/2019
201929019 761.05-00 Distributions of Partnership Interests Treated as Exchanges 07/19/2019
201929019 752.04-00 Sale or Exchange of an Interest 07/19/2019
201929019 743.02-00 Adjustments to Basis 07/19/2019
201929019 708.02-00 Merger, Conversion or Consolidation 07/19/2019
201929019 108.08-00 Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions 07/19/2019
201929018 9100.22-00 Other 07/19/2019
201929017 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/19/2019
201929017 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/19/2019
201929016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929016 9100.00-00 Extension of Time for Making Certain Elections 07/19/2019
201929016 754.02-00 Timeliness of Election 07/19/2019
201929016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/19/2019
201929015 856.00-00 Definition of Real Estate Investment Trust 07/19/2019
201929014 856.00-00 Definition of Real Estate Investment Trust 07/19/2019

« Previous | 4 5 6 7 8 9 10 11 12 13 | Next » 
Official Adobe Website
Get Adobe ® Reader