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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2,401 - 2,500 of 62,933 files Show per page:  25 50 100 200 « Previous | 21 22 23 24 25 26 27 28 29 30 | 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
201718008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2017
201718003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/05/2017
201718003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 05/05/2017
201718003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/05/2017
201718002 4941.00-00 Excise Taxes on Acts of Self-Dealing 05/05/2017
201718001 115.00-00 Income of States, Municipalities, etc. 05/05/2017
201718000 6110.00-00 Index for Public Inspection of Written Determination 05/05/2017
201717048 501.03-05 Corporations 04/28/2017
201717048 501.03-08 Educational Organizations 04/28/2017
201717048 501.03-24 Scientific Organizations 04/28/2017
201717048 501.36-01 Section 501(c)(3) Organizations 04/28/2017
201717047 4945.04-04 Grants to Individuals 04/28/2017
201717046 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 04/28/2017
201717045 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/28/2017
201717044 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717043 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717042 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717041 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2017
201717040 1502.21-00 Consolidated Net Operating Loss Deduction 04/28/2017
201717040 9100.22-00 Other 04/28/2017
201717039 9100.22-00 Other 04/28/2017
201717039 1502.21-00 Consolidated Net Operating Loss Deduction 04/28/2017
201717038 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717038 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717037 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
201717037 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717036 1362.01-03 Late Elections 04/28/2017
201717035 851.02-00 Gross Income Requirement 04/28/2017
201717035 7805.00-00 Rules and Regulations 04/28/2017
201717034 7805.00-00 Rules and Regulations 04/28/2017
201717034 851.02-00 Gross Income Requirement 04/28/2017
201717033 851.02-00 Gross Income Requirement 04/28/2017
201717032 851.02-00 Gross Income Requirement 04/28/2017
201717032 7805.00-00 Rules and Regulations 04/28/2017
201717031 851.02-00 Gross Income Requirement 04/28/2017
201717031 7805.00-00 Rules and Regulations 04/28/2017
201717030 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
201717030 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717029 851.02-00 Gross Income Requirement 04/28/2017
201717028 851.02-00 Gross Income Requirement 04/28/2017
201717027 851.02-00 Gross Income Requirement 04/28/2017
201717026 851.02-00 Gross Income Requirement 04/28/2017
201717025 851.02-00 Gross Income Requirement 04/28/2017
201717025 7805.00-00 Rules and Regulations 04/28/2017
201717024 7805.00-00 Rules and Regulations 04/28/2017
201717024 851.02-00 Gross Income Requirement 04/28/2017
201717023 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717023 1502.75-00 Filing Requirements 04/28/2017
201717022 7805.00-00 Rules and Regulations 04/28/2017
201717022 851.02-00 Gross Income Requirement 04/28/2017
201717021 851.02-00 Gross Income Requirement 04/28/2017
201717020 851.02-00 Gross Income Requirement 04/28/2017
201717020 7805.00-00 Rules and Regulations 04/28/2017
201717019 1362.04-00 Inadvertent Terminations 04/28/2017
201717018 1502.75-00 Filing Requirements 04/28/2017
201717018 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717017 9100.22-00 Other 04/28/2017
201717017 992.02-00 Election 04/28/2017
201717016 1362.04-00 Inadvertent Terminations 04/28/2017
201717015 992.02-00 Election 04/28/2017
201717015 9100.22-00 Other 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 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
201717012 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
201717011 2010.04-00 Portability Election under ? 2010(c)(5)(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 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717007 2010.00-00 Unified Credit Against Estate Tax 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 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

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