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

1,801 - 2,000 of 65,258 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | 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
201845030 501.07-00 Social Clubs 11/09/2018
201845030 501.07-05 Business with Nonmembers 11/09/2018
201845030 501.07-06 Payment of Benefits to Members 11/09/2018
201845029 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 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
201845028 1362.00-00 Election by Small Business Corporation 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
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 1362.01-03 Late Elections 11/09/2018
201845026 1362.00-00 Election by Small Business Corporation 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 805.00-00 General Deductions 11/09/2018
201845020 807.01-00 Adjustments for Increase or Decrease 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 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2018
201845019 853.01-00 Election 11/09/2018
201845019 9100.00-00 Extension of Time for Making Certain Elections 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
201845018 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845017 853.01-00 Election 11/09/2018
201845017 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845016 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845016 853.01-00 Election 11/09/2018
201845016 1296.00-00 Passive Foreign Investment Company 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 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
201845006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 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
201845000 6110.00-00 Index for Public Inspection of Written Determination 11/09/2018
201844015 431.00-00 Minimum Funding Standards for Multiemployer Plans 11/02/2018
201844014 4945.04-04 Grants to Individuals 11/02/2018
201844013 501.33-00 Private v. Public Interest Served 11/02/2018
201844013 501.36-00 Business Activities 11/02/2018
201844013 501.03-30 Organizational and Operational Tests 11/02/2018
201844012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/02/2018
201844011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/02/2018
201844010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/02/2018
201844009 807.03-01 Amount of Reserve 11/02/2018
201844008 9100.00-00 Extension of Time for Making Certain Elections 11/02/2018
201844008 856.07-00 Treatment of Wholly Owned Subsidiaries 11/02/2018
201844007 9100.00-00 Extension of Time for Making Certain Elections 11/02/2018
201844007 856.07-00 Treatment of Wholly Owned Subsidiaries 11/02/2018
201844006 168.36-00 Additional First Year Depreciation 11/02/2018
201844005 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 11/02/2018
201844004 408.03-00 Rollover Contributions 11/02/2018
201844003 857.02-03 Income from Prohibited Transactions 11/02/2018
201844002 9100.00-00 Extension of Time for Making Certain Elections 11/02/2018
201844001 115.07-00 Filing Requirements 11/02/2018
201844001 115.00-00 Income of States, Municipalities, etc. 11/02/2018
201844000 6110.00-00 Index for Public Inspection of Written Determination 11/02/2018
201843017 4942.03-07 Set-Asides 10/26/2018
201843016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843013 501.32-00 Income Inures v. does Not Inure to Private Individual 10/26/2018
201843013 501.35-00 "Exclusively" Test 10/26/2018
201843012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/26/2018
201843009 149.03-00 Advance Refundings 10/26/2018
201843008 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843008 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843008 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843008 2642.00-00 Inclusion Ratio 10/26/2018
201843008 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843007 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843007 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843007 2642.00-00 Inclusion Ratio 10/26/2018
201843007 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843006 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843006 2642.00-00 Inclusion Ratio 10/26/2018
201843006 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843005 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 10/26/2018
201843005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843005 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/26/2018
201843005 2642.00-00 Inclusion Ratio 10/26/2018
201843005 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 10/26/2018
201843004 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843004 856.00-00 Definition of Real Estate Investment Trust 10/26/2018
201843003 468A.04-02 Revised Schedules 10/26/2018
201843002 1502.76-00 Taxable Year of Members of Group 10/26/2018
201843001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/26/2018
201843001 9100.22-00 Other 10/26/2018
201843000 6110.00-00 Index for Public Inspection of Written Determination 10/26/2018
201842009 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/19/2018
201842008 4945.04-04 Grants to Individuals 10/19/2018
201842007 4945.04-04 Grants to Individuals 10/19/2018
201842006 166.00-00 Bad Debts 10/19/2018
201842006 271.01-00 Definition of Political Party 10/19/2018
201842005 992.02-00 Election 10/19/2018
201842005 9100.22-00 Other 10/19/2018
201842004 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/19/2018
201842004 9100.00-00 Extension of Time for Making Certain Elections 10/19/2018
201842003 9100.00-00 Extension of Time for Making Certain Elections 10/19/2018
201842002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/19/2018
201842002 9100.22-00 Other 10/19/2018
201842001 167.22-01 Normalization Rules 10/19/2018
201842000 6110.00-00 Index for Public Inspection of Written Determination 10/19/2018
201841009 4945.04-04 Grants to Individuals 10/12/2018
201841008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2018
201841008 501.03-05 Corporations 10/12/2018
201841008 501.29-00 Dedication of Assets to an Exempt Organization 10/12/2018
201841007 501.03-05 Corporations 10/12/2018
201841007 501.29-00 Dedication of Assets to an Exempt Organization 10/12/2018
201841007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/12/2018
201841006 752.00-00 Treatment of Certain Liabilities 10/12/2018
201841005 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 10/12/2018
201841004 9100.02-00 Section 59(e) 10/12/2018
201841004 9100.02-03 R and D Expenditures 10/12/2018
201841003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/12/2018
201841003 754.02-00 Timeliness of Election 10/12/2018
201841002 856.01-00 Income Requirements 10/12/2018
201841001 9100.02-00 Section 59(e) 10/12/2018
201841001 9100.02-03 R and D Expenditures 10/12/2018
201841000 6110.00-00 Index for Public Inspection of Written Determination 10/12/2018
201840010 4945.04-04 Grants to Individuals 10/05/2018
201840009 4945.04-04 Grants to Individuals 10/05/2018
201840008 7701.00-00 Definitions 10/05/2018
201840008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/05/2018
201840007 401.06-01 In General 10/05/2018
201840006 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 10/05/2018
201840005 754.02-00 Timeliness of Election 10/05/2018
201840005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201840004 1362.04-00 Inadvertent Terminations 10/05/2018
201840004 1362.00-00 Election by Small Business Corporation 10/05/2018
201840003 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201840003 754.02-00 Timeliness of Election 10/05/2018
201840003 9100.00-00 Extension of Time for Making Certain Elections 10/05/2018
201840003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/05/2018
201840002 9100.00-00 Extension of Time for Making Certain Elections 10/05/2018
201840002 2642.00-00 Inclusion Ratio 10/05/2018

« Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Official Adobe Website
Get Adobe ® Reader