IRS Written Determinations
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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 62,465 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
201717022 7805.00-00 Rules and Regulations 04/28/2017
201717021 851.02-00 Gross Income Requirement 04/28/2017
201717020 7805.00-00 Rules and Regulations 04/28/2017
201717020 851.02-00 Gross Income Requirement 04/28/2017
201717019 1362.04-00 Inadvertent Terminations 04/28/2017
201717018 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717018 1502.75-00 Filing Requirements 04/28/2017
201717017 992.02-00 Election 04/28/2017
201717017 9100.22-00 Other 04/28/2017
201717016 1362.04-00 Inadvertent Terminations 04/28/2017
201717015 9100.22-00 Other 04/28/2017
201717015 992.02-00 Election 04/28/2017
201717014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717013 1362.01-03 Late Elections 04/28/2017
201717012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/28/2017
201717011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/28/2017
201717010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 04/28/2017
201717009 1362.01-03 Late Elections 04/28/2017
201717008 167.22-01 Normalization Rules 04/28/2017
201717007 2010.00-00 Unified Credit Against Estate Tax 04/28/2017
201717007 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717006 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717005 305.03-00 Distributions in Lieu of Money 04/28/2017
201717005 305.04-00 Disproportionate Distributions 04/28/2017
201717005 857.01-00 Requirements to be Taxed as a REIT 04/28/2017
201717005 301.00-00 Distributions of Property 04/28/2017
201717004 2010.00-00 Unified Credit Against Estate Tax 04/28/2017
201717004 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/28/2017
201717002 9100.04-00 Section 168; MACRS 04/28/2017
201717001 2056.01-00 Terminable Interests 04/28/2017
201717001 2652.01-02 Special Election for QTIP 04/28/2017
201717001 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717000 6110.00-00 Index for Public Inspection of Written Determination 04/28/2017
201716053 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/21/2017
201716052 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2017
201716051 4945.04-04 Grants to Individuals 04/21/2017
201716050 4945.04-04 Grants to Individuals 04/21/2017
201716049 501.05-01 Agriculture and Horticulture Organizations 04/21/2017
201716048 501.03-25 Social Welfare Groups (See Also 0501.04-00) 04/21/2017
201716047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2017
201716046 851.02-00 Gross Income Requirement 04/21/2017
201716045 351.14-00 Non-Qualified Preferred Stock 04/21/2017
201716044 856.04-00 Rents From Real Property 04/21/2017
201716043 856.00-00 Definition of Real Estate Investment Trust 04/21/2017
201716042 851.02-00 Gross Income Requirement 04/21/2017
201716042 7805.00-00 Rules and Regulations 04/21/2017
201716041 851.02-00 Gross Income Requirement 04/21/2017
201716041 7805.00-00 Rules and Regulations 04/21/2017
201716040 851.02-00 Gross Income Requirement 04/21/2017
201716039 851.02-00 Gross Income Requirement 04/21/2017
201716038 851.02-00 Gross Income Requirement 04/21/2017
201716038 7805.00-00 Rules and Regulations 04/21/2017
201716037 851.02-00 Gross Income Requirement 04/21/2017
201716036 851.02-00 Gross Income Requirement 04/21/2017
201716036 7805.00-00 Rules and Regulations 04/21/2017
201716035 851.02-00 Gross Income Requirement 04/21/2017
201716034 851.02-00 Gross Income Requirement 04/21/2017
201716033 7805.00-00 Rules and Regulations 04/21/2017
201716033 851.02-00 Gross Income Requirement 04/21/2017
201716032 851.02-00 Gross Income Requirement 04/21/2017
201716031 851.02-00 Gross Income Requirement 04/21/2017
201716030 851.02-00 Gross Income Requirement 04/21/2017
201716030 7805.00-00 Rules and Regulations 04/21/2017
201716029 851.02-00 Gross Income Requirement 04/21/2017
201716029 7805.00-00 Rules and Regulations 04/21/2017
201716028 851.02-00 Gross Income Requirement 04/21/2017
201716027 851.02-00 Gross Income Requirement 04/21/2017
201716026 7805.00-00 Rules and Regulations 04/21/2017
201716026 851.02-00 Gross Income Requirement 04/21/2017
201716025 7805.00-00 Rules and Regulations 04/21/2017
201716025 851.02-00 Gross Income Requirement 04/21/2017
201716024 851.02-00 Gross Income Requirement 04/21/2017
201716023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2017
201716023 7701.00-00 Definitions 04/21/2017
201716022 468A.04-02 Revised Schedules 04/21/2017
201716021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/21/2017
201716021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/21/2017
201716020 351.13-00 Investment Company Exception 04/21/2017
201716019 351.13-00 Investment Company Exception 04/21/2017
201716018 351.13-00 Investment Company Exception 04/21/2017
201716017 351.13-00 Investment Company Exception 04/21/2017
201716016 351.13-00 Investment Company Exception 04/21/2017
201716015 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716015 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/21/2017
201716014 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716013 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716013 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/21/2017
201716012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/21/2017
201716011 7701.00-00 Definitions 04/21/2017
201716011 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2017
201716010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/21/2017
201716010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/21/2017

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