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 62,064 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
201653006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653005 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653005 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653005 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653004 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653004 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653004 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653004 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653003 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653003 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653003 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653003 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653003 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653002 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653002 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653001 1014.00-00 Basis of Property Acquired From a Decedent 12/30/2016
201653001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 12/30/2016
201653001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/30/2016
201653001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 12/30/2016
201653001 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 12/30/2016
201653000 6110.00-00 Index for Public Inspection of Written Determination 12/30/2016
201652034 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/23/2016
201652033 408.03-00 Rollover Contributions 12/23/2016
201652032 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/23/2016
201652031 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/23/2016
201652030 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 12/23/2016
201652029 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 12/23/2016
201652029 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 12/23/2016
201652029 501.33-01 Trustees Serve Private Interest 12/23/2016
201652028 501.19-00 Organization of Past or Present Armed Forces Members 12/23/2016
201652027 4945.04-04 Grants to Individuals 12/23/2016
201652026 4945.04-04 Grants to Individuals 12/23/2016
201652025 4945.04-04 Grants to Individuals 12/23/2016
201652024 4945.04-04 Grants to Individuals 12/23/2016
201652023 6501.08-00 Waiver of Limitation (Waived v. Not Waived) 12/23/2016
201652022 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 12/23/2016
201652021 0099.07-00 Disclosure-Includes FOIA 12/23/2016
201652020 3508.01-02 Direct Seller 12/23/2016
201652019 6231.07-00 Tax Matters Partner 12/23/2016
201652018 9100.22-00 Other 12/23/2016
201652018 992.02-00 Election 12/23/2016
201652017 2032A.00-00 Valuation of Farm Real Property 12/23/2016
201652017 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/23/2016
201652016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/23/2016
201652015 1362.04-00 Inadvertent Terminations 12/23/2016
201652014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/23/2016
201652014 9100.22-00 Other 12/23/2016
201652013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2016
201652013 7701.00-00 Definitions 12/23/2016
201652012 856.01-00 Income Requirements 12/23/2016
201652012 857.05-00 Earnings and Profits 12/23/2016
201652011 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/23/2016
201652011 7701.00-00 Definitions 12/23/2016
201652010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/23/2016
201652010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/23/2016
201652009 2010.00-00 Unified Credit Against Estate Tax 12/23/2016
201652009 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652008 2010.00-00 Unified Credit Against Estate Tax 12/23/2016
201652008 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 12/23/2016
201652007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 12/23/2016
201652006 9100.02-03 R and D Expenditures 12/23/2016
201652006 9100.02-00 Section 59(e) 12/23/2016
201652005 856.07-00 Treatment of Wholly Owned Subsidiaries 12/23/2016
201652005 9100.00-00 Extension of Time for Making Certain Elections 12/23/2016
201652004 4941.00-00 Excise Taxes on Acts of Self-Dealing 12/23/2016
201652004 4942.00-00 Taxes on Failure to Distribute Income 12/23/2016
201652004 4944.00-00 Excise Tax on "Jeopardizing" Investments 12/23/2016
201652004 4945.00-00 Excise Taxes on Taxable Expenditures 12/23/2016
201652004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 12/23/2016
201652003 1362.04-00 Inadvertent Terminations 12/23/2016
201652002 2702.01-01 Not a Qualified Interest 12/23/2016
201652002 2702.03-00 Definition of Qualified Interests 12/23/2016
201652001 115.00-00 Income of States, Municipalities, etc. 12/23/2016
201652000 6110.00-00 Index for Public Inspection of Written Determination 12/23/2016
201651017 4945.04-04 Grants to Individuals 12/16/2016
201651016 501.33-00 Private v. Public Interest Served 12/16/2016
201651015 367.01-00 Transfer to Foreign Corporations Subject to Section 367(a) 12/16/2016
201651015 367.03-00 Treatment of Transfers of Stock or Securities to Foreign Corporations 12/16/2016
201651015 367.03-13 Treatment of Subsequent Disposition of Stock of Transferee 12/16/2016
201651015 367.30-00 Transfers of Intangible Property to Foreign Corporations Under Section 367(d) 12/16/2016
201651014 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/16/2016
201651014 446.11-04 Loan Fees and Finance Charges (But Not Rev. Rul. 72-100) 12/16/2016
201651013 661.01-00 Amounts Paid, Credited, or Required to Be Distributed 12/16/2016
201651012 817.00-00 Treatment of Variable Contracts 12/16/2016
201651012 61.00-00 Gross Income v. Not Gross Income 12/16/2016
201651011 9100.22-00 Other 12/16/2016
201651011 1502.21-00 Consolidated Net Operating Loss Deduction 12/16/2016
201651010 355.01-00 Spin-Off 12/16/2016
201651010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/16/2016

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