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 - 2,200 of 62,065 files Show per page:  25 50 100 200 « Previous | 7 8 9 10 11 12 13 14 15 16 | 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
201710014 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710013 1362.02-03 Passive Investment Income 03/10/2017
201710013 1362.04-00 Inadvertent Terminations 03/10/2017
201710012 856.07-00 Treatment of Wholly Owned Subsidiaries 03/10/2017
201710012 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/10/2017
201710011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/10/2017
201710010 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710010 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710009 1362.04-00 Inadvertent Terminations 03/10/2017
201710008 704.01-04 Section 704(c) Considerations 03/10/2017
201710008 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/10/2017
201710007 721.00-00 Nonrecognition of Gain or Loss on Contributions 03/10/2017
201710007 704.01-04 Section 704(c) Considerations 03/10/2017
201710006 168.35-00 Retirements 03/10/2017
201710005 4941.04-00 Definition of Self-Dealing 03/10/2017
201710005 4942.01-01 Non-Application to Operating Foundations 03/10/2017
201710005 4942.03-07 Set-Asides 03/10/2017
201710005 4943.04-03 Business Enterprise 03/10/2017
201710005 4945.04-00 Definition of Taxable Expenditure 03/10/2017
201710005 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 03/10/2017
201710005 513.00-00 Unrelated v. Not Unrelated Trade or Business 03/10/2017
201710004 2010.00-00 Unified Credit Against Estate Tax 03/10/2017
201710004 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710003 9100.00-00 Extension of Time for Making Certain Elections 03/10/2017
201710003 663.00-00 Special Rules Applicable to Sections 661 and 662 03/10/2017
201710002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 03/10/2017
201710002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 03/10/2017
201710001 1362.04-00 Inadvertent Terminations 03/10/2017
201710000 6110.00-00 Index for Public Inspection of Written Determination 03/10/2017
201709023 408.03-00 Rollover Contributions 03/03/2017
201709022 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709022 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709021 9100.09-00 Section 442; Accounting Periods 03/03/2017
201709020 2037.00-00 Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) 03/03/2017
201709020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/03/2017
201709020 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 03/03/2017
201709020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/03/2017
201709020 61.00-00 Gross Income v. Not Gross Income 03/03/2017
201709020 643.06-00 Multiple Trusts 03/03/2017
201709020 661.00-00 Deduction for Estates and Trusts Accumulating Income or Distributing Corpus 03/03/2017
201709020 662.00-00 Inclusion of Amounts in Gro 03/03/2017
201709020 1015.00-00 Basis of Property Acquired by Gift or Transfer in Trust 03/03/2017
201709020 1361.03-01 Grantor Trusts 03/03/2017
201709020 1361.03-02 Qualified Subchapter S Trusts 03/03/2017
201709020 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 03/03/2017
201709020 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 03/03/2017
201709019 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709019 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709018 4982.05-00 Definitions and Special Rules 03/03/2017
201709018 4982.06-00 Election to Use Taxable Year 03/03/2017
201709018 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/03/2017
201709017 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 03/03/2017
201709017 4982.05-00 Definitions and Special Rules 03/03/2017
201709017 4982.06-00 Election to Use Taxable Year 03/03/2017
201709016 1362.04-00 Inadvertent Terminations 03/03/2017
201709015 1362.00-00 Election by Small Business Corporation 03/03/2017
201709015 1362.01-00 Eligible v. Ineligible 03/03/2017
201709015 1362.01-02 Election After Termination 03/03/2017
201709015 1362.02-00 Termination of Election 03/03/2017
201709015 1362.02-02 Ceases to be Small Business Corporation 03/03/2017
201709015 1362.04-00 Inadvertent Terminations 03/03/2017
201709014 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709014 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709013 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709013 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709012 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709012 2010.00-00 Unified Credit Against Estate Tax 03/03/2017
201709011 301.00-00 Distributions of Property 03/03/2017
201709011 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 03/03/2017
201709011 305.03-00 Distributions in Lieu of Money 03/03/2017
201709010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/03/2017
201709010 663.04-00 65-Day Rule 03/03/2017
201709009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709009 754.02-00 Timeliness of Election 03/03/2017
201709009 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709008 167.22-01 Normalization Rules 03/03/2017
201709007 168.36-00 Additional First Year Depreciation 03/03/2017
201709007 9100.04-00 Section 168; MACRS 03/03/2017
201709006 754.02-00 Timeliness of Election 03/03/2017
201709006 9100.00-00 Extension of Time for Making Certain Elections 03/03/2017
201709006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/03/2017
201709005 754.02-00 Timeliness of Election 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 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 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 9100.22-00 Other 02/24/2017
201708001 992.02-00 Election 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 754.02-00 Timeliness of Election 02/17/2017
201707011 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707010 857.02-03 Income from Prohibited Transactions 02/17/2017
201707009 9100.00-00 Extension of Time for Making Certain Elections 02/17/2017
201707009 853.01-00 Election 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 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 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
201707006 163.17-00 Repurchase Premium 02/17/2017
201707006 1502.13-02 Obligations of Members 02/17/2017
201707005 2033.00-00 Property in Which Decedent Had an Interest 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
201707004 2041.01-00 Pre-1942 Powers 02/17/2017
201707004 2501.01-00 Gift v. Not a Gift 02/17/2017
201707004 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 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 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
201707003 2033.00-00 Property in Which Decedent Had an Interest 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 501.07-00 Social Clubs 02/10/2017
201706020 501.07-05 Business with Nonmembers 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 1362.00-00 Election by Small Business Corporation 02/10/2017
201706014 1362.01-03 Late Elections 02/10/2017
201706014 1362.04-00 Inadvertent Terminations 02/10/2017
201706013 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
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 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706011 2010.00-00 Unified Credit Against Estate Tax 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 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2017
201706007 7701.00-00 Definitions 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 2601.03-01 Irrevocable Trusts 02/10/2017
201706002 2601.04-00 Transitional Rules 02/10/2017
201706002 2601.00-00 Tax On Generation Skipping Transfers 02/10/2017
201706001 1362.04-00 Inadvertent Terminations 02/10/2017
201706001 1362.00-00 Election by Small Business Corporation 02/10/2017
201706000 6110.00-00 Index for Public Inspection of Written Determination 02/10/2017
201702021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201705009 408.03-00 Rollover Contributions 02/03/2017
201705008 754.02-00 Timeliness of Election 02/03/2017
201705008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/03/2017
201705007 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705007 856.00-00 Definition of Real Estate Investment Trust 02/03/2017
201705006 1362.01-03 Late Elections 02/03/2017
201705005 853.01-00 Election 02/03/2017
201705005 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705004 267.07-02 Deferral of Loss from Sale or Exchange Between Members 02/03/2017
201705003 817.00-00 Treatment of Variable Contracts 02/03/2017
201705003 61.00-00 Gross Income v. Not Gross Income 02/03/2017
201705002 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705002 2642.00-00 Inclusion Ratio 02/03/2017
201705001 117.05-06 Reporting and Withholding Requirements 02/03/2017
201705001 117.05-00 Limitation 02/03/2017
201705000 6110.00-00 Index for Public Inspection of Written Determination 02/03/2017

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