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 62,753 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 Sorted Descending Help on Subject Released Not sorted Help on Released
201727005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/07/2017
201311006 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 03/15/2013
201032016 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 08/13/2010
201027046 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/09/2010
201024002 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 06/18/2010
200816027 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 04/18/2008
200620016 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 05/19/2006
200552007 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/30/2005
200450003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 12/10/2004
200244017 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 11/01/2002
200219011 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 05/10/2002
200028003 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 07/14/2000
200006024 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/11/2000
199905005 1441.00-00 Withholding of Tax on Nonresident Aliens (Required v. Not Required) 02/05/1999
200816027 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 04/18/2008
200529004 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 07/22/2005
200450003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/10/2004
200244017 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 11/01/2002
200243003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 10/25/2002
200048011 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 12/01/2000
200024003 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 06/16/2000
199947031 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 11/26/1999
199942055 1442.00-00 Withholding of Tax on Foreign Corporations (Required v. Not Required) 10/22/1999
201032016 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 08/13/2010
201028040 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 07/16/2010
201011031 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 03/19/2010
200848010 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 11/28/2008
200836029 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 09/05/2008
200736005 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 09/07/2007
200602023 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 01/13/2006
200522020 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 06/03/2005
201027046 3402.05-00 Withholding Exemptions and Exemption Certificates 07/09/2010
200223021 6501.07-12 Withholding Agents on U.S. Source Income 06/07/2002
200031005 894.06-00 Withholding (See Also 1441.07 and 1442 Regarding Withholding Under Sections 1441, 1442, 1445, and 1446 for Withholding Under Sections 1445 and 1446) 08/04/2000
200001037 6651.09-00 Withholding 01/07/2000
200130030 2503.11-06 Withdrawal Powers ("Crummey" Issue) 07/27/2001
200123034 2503.11-06 Withdrawal Powers ("Crummey" Issue) 06/08/2001
199912016 2503.11-06 Withdrawal Powers ("Crummey" Issue) 03/26/1999
201405005 311.01-00 With Respect to its Stock 01/31/2014
200422003 311.01-00 With Respect to its Stock 05/28/2004
199933005 311.01-00 With Respect to its Stock 08/20/1999
201023006 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023002 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201023001 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2501.01-00|Gift v. Not a Gift 06/11/2010
201039009 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax 10/01/2010
201039008 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 2001.00-00|Imposition and Rate of Tax 10/01/2010
201818005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 05/04/2018

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