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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201 - 300 of 62,630 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
201817017 9100.22-00 Other 04/27/2018
201817017 1502.21-00 Consolidated Net Operating Loss Deduction 04/27/2018
201817016 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817016 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817016 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817015 1362.01-00 Eligible v. Ineligible 04/27/2018
201817015 1362.02-00 Termination of Election 04/27/2018
201817015 1362.04-00 Inadvertent Terminations 04/27/2018
201817015 1362.00-00 Election by Small Business Corporation 04/27/2018
201817014 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817014 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817014 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817013 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817013 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 04/27/2018
201817012 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817012 2001.00-00 Imposition and Rate of Tax 04/27/2018
201817012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/27/2018
201817011 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817011 7701.00-00 Definitions 04/27/2018
201817010 7701.00-00 Definitions 04/27/2018
201817010 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817009 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/27/2018
201817009 7701.00-00 Definitions 04/27/2018
201817008 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 04/27/2018
201817007 9100.22-00 Other 04/27/2018
201817006 167.22-01 Normalization Rules 04/27/2018
201817005 2642.00-00 Inclusion Ratio 04/27/2018
201817005 9100.00-00 Extension of Time for Making Certain Elections 04/27/2018
201817004 414.22-00 Eligible Automatic Contribution Arrangements 04/27/2018
201817004 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/27/2018
201817004 408.12-00 Deemed IRAs Under Qualified Employer Plans 04/27/2018
201817003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/27/2018
201817003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/27/2018
201817003 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/27/2018
201817002 2601.00-00 Tax On Generation Skipping Transfers 04/27/2018
201817002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 04/27/2018
201817001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/27/2018
201817000 6110.00-00 Index for Public Inspection of Written Determination 04/27/2018
201816012 501.03-00 Religious, Charitable, etc., Institutions and Community Ches 04/20/2018
201816011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/20/2018
201816011 501.03-30 Organizational and Operational Tests 04/20/2018
201816010 7436.00-00 Proceedings for Determination of Employment Status 04/20/2018
201816010 7436.01-00 Tax Court Jurisdiction 04/20/2018
201816010 7436.01-03 Worker Classification 04/20/2018
201816010 7436.02-01 Necessity for Notice 04/20/2018
201816010 3121.01-05 Tips and Gratuities 04/20/2018
201816009 988.00-00 Treatment of Certain Foreign Currency Transactions 04/20/2018
201816009 988.05-00 Hedging Transactions 04/20/2018
201816008 1033.02-00 Definition of Involuntary Conversion Events 04/20/2018
201816008 1033.03-00 Property Similar or Related in Service or Use 04/20/2018
201816008 1033.01-00 General Rule 04/20/2018
201816007 103.02-01 Political Subdivisions 04/20/2018
201816006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/20/2018
201816006 754.02-00 Timeliness of Election 04/20/2018
201816006 9100.00-00 Extension of Time for Making Certain Elections 04/20/2018
201816006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/20/2018
201816005 168.24-01 Normalization Rules 04/20/2018
201816004 6041.00-00 Information at Source 04/20/2018
201816004 61.40-00 Governmental Benefits and Subsidies 04/20/2018
201816003 856.01-00 Income Requirements 04/20/2018
201816002 856.01-00 Income Requirements 04/20/2018
201816001 856.01-00 Income Requirements 04/20/2018
201816000 6110.00-00 Index for Public Inspection of Written Determination 04/20/2018
201815017 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/13/2018
201815016 108.00-00 Income From Discharge of Indebtedness 04/13/2018
201815015 7701.00-00 Definitions 04/13/2018
201815014 856.07-00 Treatment of Wholly Owned Subsidiaries 04/13/2018
201815014 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815013 9100.10-00 Section 446 04/13/2018
201815013 9100.10-01 Accounting Methods 04/13/2018
201815013 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815012 2642.00-00 Inclusion Ratio 04/13/2018
201815012 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815011 7701.00-00 Definitions 04/13/2018
201815010 7701.00-00 Definitions 04/13/2018
201815009 7701.00-00 Definitions 04/13/2018
201815009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2018
201815008 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/13/2018
201815008 1504.00-00 Definitions 04/13/2018
201815007 7701.00-00 Definitions 04/13/2018
201815007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/13/2018
201815006 1362.04-00 Inadvertent Terminations 04/13/2018
201815005 6041.00-00 Information at Source 04/13/2018
201815005 61.40-00 Governmental Benefits and Subsidies 04/13/2018
201815004 1362.01-00 Eligible v. Ineligible 04/13/2018
201815004 1362.02-00 Termination of Election 04/13/2018
201815004 1362.00-00 Election by Small Business Corporation 04/13/2018
201815003 1361.00-00 Definitions 04/13/2018
201815003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/13/2018
201815003 1361.01-04 More than One Class of Stock 04/13/2018
201815003 1361.05-00 Qualified Subchapter S Subsidiary 04/13/2018

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