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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

226 - 250 of 64,348 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | 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
201909011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909010 9999.94-02 Tax Protest Cases 03/01/2019
201909009 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 03/01/2019
201909009 6201.01-00 Administrative Procedures 03/01/2019
201909008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/01/2019
201909008 9100.22-00 Other 03/01/2019
201909007 468A.05-08 Disqualification of Fund 03/01/2019
201909006 911.11-03 Reelection 03/01/2019
201909005 1362.04-00 Inadvertent Terminations 03/01/2019
201909005 1361.03-03 Electing Small Business Trusts 03/01/2019
201909005 1361.03-02 Qualified Subchapter S Trusts 03/01/2019
201909004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2019
201909004 754.02-00 Timeliness of Election 03/01/2019
201909003 401.06-01 In General 03/01/2019
201909003 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 03/01/2019
201909003 408.03-00 Rollover Contributions 03/01/2019
201909002 453.00-00 Installment Method (Available v. Not Available) 03/01/2019
201909002 453.08-00 Revocation of Elections 03/01/2019
201909001 992.02-00 Election 03/01/2019
201909000 6110.00-00 Index for Public Inspection of Written Determination 03/01/2019
201908026 430-00-00 Minimum funding standards for single-employer defined benefit pension plans 02/22/2019
201908025 4945.04-04 Grants to Individuals 02/22/2019
201908024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2019
201908024 501.03-05 Corporations 02/22/2019
201908024 501.38-01 "Action" Organizations 02/22/2019

« Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Official Adobe Website
Get Adobe ® Reader