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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26 - 50 of 66,730 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
202025001 4942.03-07 Set-Asides 06/19/2020
202025000 6110.00-00 Index for Public Inspection of Written Determination 06/19/2020
202024016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/12/2020
202024015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/12/2020
202024014 4942.03-03 Minimum Investment Return 06/12/2020
202024014 4942.03-05 Qualifying Distribution 06/12/2020
202024013 382.07-05 Segregation Rules 06/12/2020
202024012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/12/2020
202024012 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024012 7701.00-00 Definitions 06/12/2020
202024011 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024010 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024010 7701.00-00 Definitions 06/12/2020
202024009 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2020
202024008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/12/2020
202024007 1362.04-00 Inadvertent Terminations 06/12/2020
202024006 9100.22-00 Other 06/12/2020
202024005 453.08-00 Revocation of Elections 06/12/2020
202024004 9100.00-00 Extension of Time for Making Certain Elections 06/12/2020
202024003 857.05-00 Earnings and Profits 06/12/2020
202024003 857.00-00 Taxation of Real Estate Investment Trusts and Their Beneficiaries 06/12/2020
202024003 856.01-00 Income Requirements 06/12/2020
202024003 856.00-00 Definition of Real Estate Investment Trust 06/12/2020
202024002 197.00-00 Amortization of Goodwill & Certain Other Intangibles 06/12/2020
202024001 1362.00-00 Election by Small Business Corporation 06/12/2020

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