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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1,801 - 2,000 of 62,753 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | 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
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
201726006 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726006 9100.10-01 Accounting Methods 06/30/2017
201726005 468A.04-01 Initial Schedules 06/30/2017
201726004 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 06/30/2017
201726003 9100.09-00 Section 442; Accounting Periods 06/30/2017
201726002 754.02-00 Timeliness of Election 06/30/2017
201726002 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726001 150.04-00 Qualified Scholarship Funding Bond 06/30/2017
201726001 150.00-00 Definitions and Special Rules 06/30/2017
201726000 6110.00-00 Index for Public Inspection of Written Determination 06/30/2017
201725028 6231.07-00 Tax Matters Partner 06/23/2017
201725027 409A.00-00 Nonqualified Deferred Compensation 06/23/2017
201725026 6201.01-06 Assessment of Criminal Restitution 06/23/2017
201725025 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725025 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725024 162.36-02 Covered Employees 06/23/2017
201725023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725022 1362.04-00 Inadvertent Terminations 06/23/2017
201725021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725019 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725018 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 06/23/2017
201725017 337.14-00 Conversion to Tax Exempt 06/23/2017
201725016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725015 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725015 9100.05-00 Section 266; Carrying Charges 06/23/2017
201725014 468A.04-01 Initial Schedules 06/23/2017
201725013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725012 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725012 565.00-00 Consent Dividends 06/23/2017
201725011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725011 2010.03-01 Deceased Spousal Unused Exclusion Amount 06/23/2017
201725010 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725010 2642.00-00 Inclusion Ratio 06/23/2017
201725009 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4942.00-00 Taxes on Failure to Distribute Income 06/23/2017
201725008 4945.00-00 Excise Taxes on Taxable Expenditures 06/23/2017
201725007 2642.00-00 Inclusion Ratio 06/23/2017
201725007 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725006 2642.00-00 Inclusion Ratio 06/23/2017
201725006 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725005 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725005 2642.00-00 Inclusion Ratio 06/23/2017
201725004 2642.00-00 Inclusion Ratio 06/23/2017
201725004 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725003 469.03-03 Definition of Activity 06/23/2017
201725003 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725002 856.00-00 Definition of Real Estate Investment Trust 06/23/2017
201725002 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725001 50.00-00 Special Rules for Computing Investment Credit 06/23/2017
201725001 9100.33-00 Section 50(d)(5) Passthrough of Investment Credit 06/23/2017
201725001 47.00-00 Rehabilitation Credit 06/23/2017
201725000 6110.00-00 Index for Public Inspection of Written Determination 06/23/2017
201724026 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 06/16/2017
201724026 199.03-00 Domestic Production Gross Receipts (DPGR) 06/16/2017
201724026 199.03-05 Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition 06/16/2017
201724025 3121.10-01 In General 06/16/2017
201724024 7704.03-00 Qualifying Income 06/16/2017
201724023 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724023 2642.00-00 Inclusion Ratio 06/16/2017
201724022 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724022 2642.00-00 Inclusion Ratio 06/16/2017
201724021 1362.01-01 Shareholder Consent 06/16/2017
201724021 1362.04-00 Inadvertent Terminations 06/16/2017
201724020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/16/2017
201724019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/16/2017
201724019 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724018 2642.00-00 Inclusion Ratio 06/16/2017
201724018 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724017 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724017 856.07-00 Treatment of Wholly Owned Subsidiaries 06/16/2017
201724016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724016 7701.00-00 Definitions 06/16/2017
201724015 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724015 2632.00-00 Special Rules for Allocation of GST Exemption 06/16/2017
201724014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/16/2017
201724014 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724013 1362.04-00 Inadvertent Terminations 06/16/2017
201724013 1362.00-00 Election by Small Business Corporation 06/16/2017
201724012 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/16/2017
201724011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/16/2017
201724011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724010 7701.00-00 Definitions 06/16/2017
201724009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2017
201724009 7701.00-00 Definitions 06/16/2017
201724008 2632.00-00 Special Rules for Allocation of GST Exemption 06/16/2017
201724008 2642.00-00 Inclusion Ratio 06/16/2017
201724008 9100.00-00 Extension of Time for Making Certain Elections 06/16/2017
201724007 2513.00-00 Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) 06/16/2017
201724007 2632.00-00 Special Rules for Allocation of GST Exemption 06/16/2017
201724007 2652.00-00 Other Definitions 06/16/2017
201724006 1362.01-03 Late Elections 06/16/2017
201724005 42.00-00 Low-Income Housing Credit 06/16/2017
201724005 9100.01-00 Section 42; Low-Income Housing Credit 06/16/2017
201724004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/16/2017
201724004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/16/2017
201724002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/16/2017
201724002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/16/2017
201724001 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/16/2017
201724001 4942.00-00 Taxes on Failure to Distribute Income 06/16/2017
201724001 4944.00-00 Excise Tax on "Jeopardizing" Investments 06/16/2017
201724001 4945.00-00 Excise Taxes on Taxable Expenditures 06/16/2017
201724001 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/16/2017
201724000 6110.00-00 Index for Public Inspection of Written Determination 06/16/2017
201723024 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 06/09/2017
201723023 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 06/09/2017
201723023 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 06/09/2017
201723022 6201.01-06 Assessment of Criminal Restitution 06/09/2017
201723022 6404.00-00 Abatements 06/09/2017
201723021 6205.00-00 Special Rules Applicable to Certain Employment Taxes 06/09/2017
201723020 6103.02-08 Disclosure 06/09/2017
201723020 3402.00-00 Income Tax Collected at Source 06/09/2017
201723019 6851.00-00 Termination Assessments of Income Tax 06/09/2017
201723018 51.43.00-00 LIENS: Priority over security interests 06/09/2017
201723017 148.00-00 Arbitrage 06/09/2017
201723017 143.00-00 Mortgage Revenue Bonds; Qualified Mortgage Bond and Qualified Veterans' Mortgage Bond 06/09/2017
201723016 468A.04-01 Initial Schedules 06/09/2017
201723016 468A.04-02 Revised Schedules 06/09/2017
201723015 468A.04-01 Initial Schedules 06/09/2017
201723015 468A.04-02 Revised Schedules 06/09/2017
201723014 468A.04-01 Initial Schedules 06/09/2017
201723014 468A.04-02 Revised Schedules 06/09/2017
201723013 468A.04-02 Revised Schedules 06/09/2017
201723012 856.07-00 Treatment of Wholly Owned Subsidiaries 06/09/2017
201723012 9100.00-00 Extension of Time for Making Certain Elections 06/09/2017
201723011 1362.04-00 Inadvertent Terminations 06/09/2017
201723010 9100.10-01 Accounting Methods 06/09/2017
201723010 9100.10-00 Section 446 06/09/2017
201723009 1502.13-00 Intercompany Transactions 06/09/2017
201723009 708.01-00 Termination 06/09/2017
201723008 708.01-00 Termination 06/09/2017
201723008 1502.13-00 Intercompany Transactions 06/09/2017
201723007 9100.04-00 Section 168; MACRS 06/09/2017
201723006 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723006 4943.03-00 Definition of Excess Business Holdings 06/09/2017
201723006 4943.04-03 Business Enterprise 06/09/2017
201723006 4946.00-00 Definitions and Special Rules 06/09/2017
201723006 4946.01-00 Disqualified Person 06/09/2017
201723006 4941.04-00 Definition of Self-Dealing 06/09/2017
201723006 4943.00-00 Excise Taxes on Excess Business Holdings 06/09/2017
201723005 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/09/2017
201723005 4941.04-00 Definition of Self-Dealing 06/09/2017
201723005 4946.00-00 Definitions and Special Rules 06/09/2017
201723005 4946.01-00 Disqualified Person 06/09/2017
201723004 7704.03-00 Qualifying Income 06/09/2017
201723003 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723003 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723003 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 06/09/2017
201723002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 06/09/2017
201723002 2601.00-00 Tax On Generation Skipping Transfers 06/09/2017
201723002 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 06/09/2017
201723001 9100.00-00 Extension of Time for Making Certain Elections 06/09/2017
201723000 6110.00-00 Index for Public Inspection of Written Determination 06/09/2017
201722029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/02/2017
201722028 56.54-04 Intangible Drilling Cost Preference 06/02/2017
201722028 613.02-00 Gross Income From Property 06/02/2017
201722027 6331.18-00 Levy Procedure 06/02/2017
201722026 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 06/02/2017
201722025 6231.07-00 Tax Matters Partner 06/02/2017
201722024 9100.22-00 Other 06/02/2017
201722024 992.02-00 Election 06/02/2017
201722023 7704.03-00 Qualifying Income 06/02/2017
201722023 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 06/02/2017
201722022 1362.04-00 Inadvertent Terminations 06/02/2017
201722021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/02/2017
201722021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/02/2017
201722020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/02/2017
201722020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/02/2017
201722019 1362.02-00 Termination of Election 06/02/2017
201722019 1362.02-03 Passive Investment Income 06/02/2017
201722019 1362.00-00 Election by Small Business Corporation 06/02/2017
201722018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017
201722018 7701.00-00 Definitions 06/02/2017
201722017 856.07-00 Treatment of Wholly Owned Subsidiaries 06/02/2017
201722017 9100.00-00 Extension of Time for Making Certain Elections 06/02/2017
201722016 856.01-00 Income Requirements 06/02/2017
201722015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/02/2017

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