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 - 250 of 66,632 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
202017033 4945.04-04 Grants to Individuals 04/24/2020
202017032 4942.03-07 Set-Asides 04/24/2020
202017031 501.03-30 Organizational and Operational Tests 04/24/2020
202017031 501.33-00 Private v. Public Interest Served 04/24/2020
202017030 501.32-01 Distribution of Assets to Private Individuals 04/24/2020
202017030 501.33-00 Private v. Public Interest Served 04/24/2020
202017030 501.03-30 Organizational and Operational Tests 04/24/2020
202017029 4945.04-04 Grants to Individuals 04/24/2020
202017028 501.06-01 Performance of Particular Services for Members 04/24/2020
202017028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/24/2020
202017027 168.24-00 Public Utility Property 04/24/2020
202017026 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 04/24/2020
202017026 507.00-00 Termination of Private Foundation Status 04/24/2020
202017026 4941.00-00 Excise Taxes on Acts of Self-Dealing 04/24/2020
202017026 4942.00-00 Taxes on Failure to Distribute Income 04/24/2020
202017026 4944.00-00 Excise Tax on "Jeopardizing" Investments 04/24/2020
202017026 4945.00-00 Excise Taxes on Taxable Expenditures 04/24/2020
202017026 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/24/2020
202017025 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017025 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/24/2020
202017024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/24/2020
202017024 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017024 9100.22-00 Other 04/24/2020
202017024 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/24/2020
202017023 108.00-00 Income From Discharge of Indebtedness 04/24/2020
202017023 331.04-00 Year Liquidation Occurs 04/24/2020
202017023 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 04/24/2020
202017023 61.22-00 Discharge of Indebtedness 04/24/2020
202017022 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017022 263.14-00 Allocation Between Capital Expenditure and Expense 04/24/2020
202017021 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/24/2020
202017021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/24/2020
202017020 1362.00-00 Election by Small Business Corporation 04/24/2020
202017019 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2020
202017019 7701.00-00 Definitions 04/24/2020
202017018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 04/24/2020
202017018 671.02-00 Persons Treated as Grantors 04/24/2020
202017018 2041.03-00 General Power v. Not a General Power 04/24/2020
202017017 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/24/2020
202017016 853.00-00 Foreign Tax Credit Allowed Shareholders 04/24/2020
202017016 853.01-00 Election 04/24/2020
202017016 9100.00-00 Extension of Time for Making Certain Elections 04/24/2020
202017015 168.24-01 Normalization Rules 04/24/2020
202017014 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020
202017014 2703.00-00 Certain Rights and Restrictions Disregarded 04/24/2020
202017014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 04/24/2020
202017013 2601.00-00 Tax On Generation Skipping Transfers 04/24/2020

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