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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176 - 200 of 68,744 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
202136001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/10/2021
202136000 6110.00-00 Index for Public Inspection of Written Determination 09/10/2021
202135009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/03/2021
202135008 501.33-00 Private v. Public Interest Served 09/03/2021
202135008 501.35-00 Exclusively" Test 09/03/2021
202135007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/03/2021
202135007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/03/2021
202135007 9100.00-00 Extension of Time for Making Certain Elections 09/03/2021
202135006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/03/2021
202135006 9100.00-00 Extension of Time for Making Certain Elections 09/03/2021
202135006 7701.00-00 Definitions 09/03/2021
202135005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/03/2021
202135004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/03/2021
202135004 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 09/03/2021
202135003 9100.22-00 Other 09/03/2021
202135003 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 09/03/2021
202135002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/03/2021
202135002 9100.22-00 Other 09/03/2021
202135001 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/03/2021
202135001 338.01-02 Time in which Election must be made 09/03/2021
202135001 338.01-00 Express Election 09/03/2021
202135001 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 09/03/2021
202135000 6110.00-00 Index for Public Inspection of Written Determination 09/03/2021
202134019 408.03-00 Rollover Contributions 08/27/2021
202134018 501.03-08 Educational Organizations 08/27/2021

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