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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226 - 250 of 65,598 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
201944014 501.06-01 Performance of Particular Services for Members 11/01/2019
201944014 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 11/01/2019
201944012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/01/2019
201944011 856.04-00 Rents From Real Property 11/01/2019
201944010 4982.00-00 Excise Tax on Undistributed Income of Regulated Investment Companies 11/01/2019
201944009 9100.22-00 Other 11/01/2019
201944009 992.02-00 Election 11/01/2019
201944008 9100.00-00 Extension of Time for Making Certain Elections 11/01/2019
201944008 2632.00-00 Special Rules for Allocation of GST Exemption 11/01/2019
201944008 2642.00-00 Inclusion Ratio 11/01/2019
201944007 7701.02-00 Partnerships v. Associations 11/01/2019
201944006 1031.00-00 Exchange of Property Held for Productive Use or Investment 11/01/2019
201944006 121.00-00 Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) 11/01/2019
201944005 7701.00-00 Definitions 11/01/2019
201944005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/01/2019
201944004 1362.01-03 Late Elections 11/01/2019
201944004 1362.00-00 Election by Small Business Corporation 11/01/2019
201944003 408.03-00 Rollover Contributions 11/01/2019
201944002 368.00-00 Definitions Relating to Corporate Reorganizations 11/01/2019
201944002 355.01-00 Spin-Off 11/01/2019
201944002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/01/2019
201944002 368.04-00 Assets for Control of Transferee (Type "D") 11/01/2019
201944001 9100.04-00 Section 168; MACRS 11/01/2019
201944000 6110.00-00 Index for Public Inspection of Written Determination 11/01/2019
201943029 4945.04-04 Grants to Individuals 10/25/2019

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