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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2,401 - 2,500 of 63,388 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
201727004 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 07/07/2017
201727004 6601.00-00 Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) 07/07/2017
201727004 6621.00-00 Determination of Rate of Interest; Compounding of Interest 07/07/2017
201727004 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 07/07/2017
201727004 6662.00-00 Accuracy-related penalty 07/07/2017
201727004 6664.01-00 Definition of Underpayment 07/07/2017
201727004 6665.00-00 Applicable Rules 07/07/2017
201727004 6676.00-00 Erroneous claim for refund or credit 07/07/2017
201727004 6697.00-00 Assessable Penalties with Respect to Liability for Tax of Regulated Investment Companies 07/07/2017
201727004 860.00-00 Deduction for Deficiency Dividends 07/07/2017
201727004 860.02-00 Interest and Addition to Tax 07/07/2017
201727004 860.04-00 Determination 07/07/2017
201727004 860.06-00 Claim Required for Dividend Deduction 07/07/2017
201727004 860.07-00 Suspension of Statute of Li 07/07/2017
201727003 148.00-00 Arbitrage 07/07/2017
201727003 141.01-00 Private Business Tests 07/07/2017
201727002 7701.25-04 Terminal Rental Adjustment Clause 07/07/2017
201727001 1362.00-00 Election by Small Business Corporation 07/07/2017
201727001 1362.04-00 Inadvertent Terminations 07/07/2017
201727000 6110.00-00 Index for Public Inspection of Written Determination 07/07/2017
201726018 4945.04-04 Grants to Individuals 06/30/2017
201726017 4945.04-04 Grants to Individuals 06/30/2017
201726016 4945.04-04 Grants to Individuals 06/30/2017
201726015 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 06/30/2017
201726014 501.06-01 Performance of Particular Services for Members 06/30/2017
201726013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/30/2017
201726012 743.00-00 Optional Adjustments to Basis of Partnership Property 06/30/2017
201726012 1502.13-00 Intercompany Transactions 06/30/2017
201726011 9100.01-00 Section 42; Low-Income Housing Credit 06/30/2017
201726011 856.07-00 Treatment of Wholly Owned Subsidiaries 06/30/2017
201726010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726010 754.02-00 Timeliness of Election 06/30/2017
201726010 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726009 9100.22-00 Other 06/30/2017
201726009 992.02-00 Election 06/30/2017
201726008 9100.10-00 Section 446 06/30/2017
201726008 9100.10-01 Accounting Methods 06/30/2017
201726008 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726007 141.00-00 Private Activity Bond; Qualified Bond 06/30/2017
201726006 9100.10-00 Section 446 06/30/2017
201726006 9100.10-01 Accounting Methods 06/30/2017
201726006 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726005 468A.04-01 Initial Schedules 06/30/2017
201726004 118.01-04 Nonshareholder Contribution to Capital for Bio Fuels Subsidies 06/30/2017
201726003 9100.09-00 Section 442; Accounting Periods 06/30/2017
201726002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726002 9100.00-00 Extension of Time for Making Certain Elections 06/30/2017
201726002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/30/2017
201726002 754.02-00 Timeliness of Election 06/30/2017
201726001 150.04-00 Qualified Scholarship Funding Bond 06/30/2017
201726001 150.00-00 Definitions and Special Rules 06/30/2017
201726000 6110.00-00 Index for Public Inspection of Written Determination 06/30/2017
201725028 6231.07-00 Tax Matters Partner 06/23/2017
201725027 409A.00-00 Nonqualified Deferred Compensation 06/23/2017
201725026 6201.01-06 Assessment of Criminal Restitution 06/23/2017
201725025 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725025 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725024 162.36-02 Covered Employees 06/23/2017
201725023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725022 1362.04-00 Inadvertent Terminations 06/23/2017
201725021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725020 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725019 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725019 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725018 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725017 337.14-00 Conversion to Tax Exempt 06/23/2017
201725017 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 06/23/2017
201725016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725015 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725015 9100.05-00 Section 266; Carrying Charges 06/23/2017
201725014 468A.04-01 Initial Schedules 06/23/2017
201725013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725013 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/23/2017
201725012 565.00-00 Consent Dividends 06/23/2017
201725012 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725011 2010.03-01 Deceased Spousal Unused Exclusion Amount 06/23/2017
201725011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/23/2017
201725010 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725010 2642.00-00 Inclusion Ratio 06/23/2017
201725009 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/23/2017
201725008 4942.00-00 Taxes on Failure to Distribute Income 06/23/2017
201725008 4945.00-00 Excise Taxes on Taxable Expenditures 06/23/2017
201725007 2642.00-00 Inclusion Ratio 06/23/2017
201725007 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725006 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725006 2642.00-00 Inclusion Ratio 06/23/2017
201725005 2642.00-00 Inclusion Ratio 06/23/2017
201725005 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725004 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725004 2642.00-00 Inclusion Ratio 06/23/2017
201725003 469.03-03 Definition of Activity 06/23/2017
201725003 9100.00-00 Extension of Time for Making Certain Elections 06/23/2017
201725002 856.00-00 Definition of Real Estate Investment Trust 06/23/2017

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