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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2,001 - 2,100 of 62,064 files Show per page:  25 50 100 200 « Previous | 17 18 19 20 21 22 23 24 25 26 | 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
201709006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709005 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709005 754.02-00 Timeliness of Election 03/03/2017
201709004 1504.01-00 Affiliated Group v. Not an Affiliated Group 03/03/2017
201709003 197.00-00 Amortization of Goodwill & Certain Other Intangibles 03/03/2017
201709002 7701.00-00 Definitions 03/03/2017
201709002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201709001 1011.01-00 Allocation of Basis 03/03/2017
201709000 6110.00-00 Index for Public Inspection of Written Determination 03/03/2017
201708005 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/24/2017
201708004 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/24/2017
201708003 431.00-00 Minimum Funding Standards for Multiemployer Plans 02/24/2017
201708002 4945.04-04 Grants to Individuals 02/24/2017
201708001 992.02-00 Election 02/24/2017
201708001 9100.22-00 Other 02/24/2017
201708000 6110.00-00 Index for Public Inspection of Written Determination 02/24/2017
201707013 4945.04-04 Grants to Individuals 02/17/2017
201707012 4945.04-04 Grants to Individuals 02/17/2017
201707011 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707011 754.02-00 Timeliness of Election 02/17/2017
201707010 857.02-03 Income from Prohibited Transactions 02/17/2017
201707009 853.01-00 Election 02/17/2017
201707009 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707008 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/17/2017
201707008 2041.03-00 General Power v. Not a General Power 02/17/2017
201707008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/17/2017
201707008 2601.03-01 Irrevocable Trusts 02/17/2017
201707007 2041.03-00 General Power v. Not a General Power 02/17/2017
201707007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 02/17/2017
201707007 2601.03-01 Irrevocable Trusts 02/17/2017
201707007 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 02/17/2017
201707006 1502.13-02 Obligations of Members 02/17/2017
201707006 163.17-00 Repurchase Premium 02/17/2017
201707005 2041.01-00 Pre-1942 Powers 02/17/2017
201707005 2501.01-00 Gift v. Not a Gift 02/17/2017
201707005 2514.01-00 Power Created on or Before October 21, 1942 02/17/2017
201707005 2518.01-01 Time Limit 02/17/2017
201707005 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2017
201707005 2033.00-00 Property in Which Decedent Had an Interest 02/17/2017
201707004 2033.00-00 Property in Which Decedent Had an Interest 02/17/2017
201707004 2041.01-00 Pre-1942 Powers 02/17/2017
201707004 2501.01-00 Gift v. Not a Gift 02/17/2017
201707004 2514.01-00 Power Created on or Before October 21, 1942 02/17/2017
201707004 2518.01-01 Time Limit 02/17/2017
201707004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2017
201707003 2033.00-00 Property in Which Decedent Had an Interest 02/17/2017
201707003 2041.01-00 Pre-1942 Powers 02/17/2017
201707003 2501.01-00 Gift v. Not a Gift 02/17/2017
201707003 2514.01-00 Power Created on or Before October 21, 1942 02/17/2017
201707003 2518.01-01 Time Limit 02/17/2017
201707003 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 02/17/2017
201707002 1362.04-00 Inadvertent Terminations 02/17/2017
201707001 408.00-00 Individual Retirement Accounts 02/17/2017
201707000 6110.00-00 Index for Public Inspection of Written Determination 02/17/2017
201706023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706020 501.07-05 Business with Nonmembers 02/10/2017
201706020 501.07-00 Social Clubs 02/10/2017
201706019 501.03-30 Organizational and Operational Tests 02/10/2017
201706019 501.29-00 Dedication of Assets to an Exempt Organization 02/10/2017
201706018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201706017 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/10/2017
201706016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/10/2017
201706015 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706014 1362.01-03 Late Elections 02/10/2017
201706014 1362.04-00 Inadvertent Terminations 02/10/2017
201706014 1362.00-00 Election by Small Business Corporation 02/10/2017
201706013 1362.03-00 S Termination Year 02/10/2017
201706013 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706013 1362.00-00 Election by Small Business Corporation 02/10/2017
201706012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 02/10/2017
201706012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706011 2010.00-00 Unified Credit Against Estate Tax 02/10/2017
201706011 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706010 3121.00-00 Definitions 02/10/2017
201706009 1031.02-00 Like Kind Property 02/10/2017
201706009 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/10/2017
201706008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706008 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706007 7701.00-00 Definitions 02/10/2017
201706007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2017
201706006 215.08-04 Specification In Instrument 02/10/2017
201706005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/10/2017
201706005 355.01-00 Spin-Off 02/10/2017
201706005 355.03-00 Active Business 02/10/2017
201706005 355.03-01 Five-Year Requirement 02/10/2017
201706004 408.03-00 Rollover Contributions 02/10/2017
201706004 408.02-01 Benefit Distributions 02/10/2017
201706003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706003 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706002 2601.04-00 Transitional Rules 02/10/2017
201706002 2601.03-01 Irrevocable Trusts 02/10/2017
201706002 2601.00-00 Tax On Generation Skipping Transfers 02/10/2017
201706001 1362.00-00 Election by Small Business Corporation 02/10/2017
201706001 1362.04-00 Inadvertent Terminations 02/10/2017
201706000 6110.00-00 Index for Public Inspection of Written Determination 02/10/2017

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