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 62,933 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
201829003 4942.03-05 Qualifying Distribution 07/20/2018
201829003 4942.03-03 Minimum Investment Return 07/20/2018
201829002 9100.00-00 Extension of Time for Making Certain Elections 07/20/2018
201829001 9413.03-02 Interest Expense Allocation/Apportionment 07/20/2018
201829000 6110.00-00 Index for Public Inspection of Written Determination 07/20/2018
201828012 4971.08-00 Liquidity Shortfall 07/13/2018
201828011 4945.04-04 Grants to Individuals 07/13/2018
201828010 167.22-01 Normalization Rules 07/13/2018
201828009 856.00-00 Definition of Real Estate Investment Trust 07/13/2018
201828008 856.00-00 Definition of Real Estate Investment Trust 07/13/2018
201828007 4975.04-03 Qualifying Employer Real Property/Securities 07/13/2018
201828006 1502.13-00 Intercompany Transactions 07/13/2018
201828006 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/13/2018
201828005 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828004 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828003 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828002 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828001 9100.00-00 Extension of Time for Making Certain Elections 07/13/2018
201828001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/13/2018
201828000 6110.00-00 Index for Public Inspection of Written Determination 07/13/2018
201827014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/06/2018

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