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 64,348 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
201920002 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920002 2041.12-00 Effect of State Laws 05/17/2019
201920001 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2019
201920001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 05/17/2019
201920001 2041.12-00 Effect of State Laws 05/17/2019
201920000 6110.00-00 Index for Public Inspection of Written Determination 05/17/2019
201919018 4945.04-04 Grants to Individuals 05/10/2019
201919017 4942.03-07 Set-Asides 05/10/2019
201919016 4945.04-04 Grants to Individuals 05/10/2019
201919015 501.33-00 Private v. Public Interest Served 05/10/2019
201919015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2019
201919014 6334.01-00 Types of Property 05/10/2019
201919013 6231.07-00 Tax Matters Partner 05/10/2019
201919012 172.01-00 Carryback and Carryover 05/10/2019
201919011 6103.01-00 General Rule 05/10/2019
201919011 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 05/10/2019
201919010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919010 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919009 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019
201919008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2019
201919007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019
201919006 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019

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