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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251 - 300 of 64,348 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201911008 501.03-02 Foundations 03/15/2019
201911008 501.32-00 Income Inures v. does Not Inure to Private Individual 03/15/2019
201911008 501.32-01 Distribution of Assets to Private Individuals 03/15/2019
201911007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2019
201911005 1362.04-00 Inadvertent Terminations 03/15/2019
201911004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2019
201911002 423.00-00 Employee Stock Purchase Plans 03/15/2019
201911001 1295.02-02 Retroactive Elections 03/15/2019
201911000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2019
201910022 501.33-00 Private v. Public Interest Served 03/08/2019
201910022 501.35-00 "Exclusively" Test 03/08/2019
201910021 951.00-00 Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) 03/08/2019
201910021 956.00-00 Investment of Earnings in U.S. Property 03/08/2019
201910021 956.05-00 Pledges and Guarantees 03/08/2019
201910020 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910020 142.04-00 Qualified Residential Rental Project 03/08/2019
201910019 7701.02-00 Partnerships v. Associations 03/08/2019
201910018 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910018 9100.22-00 Other 03/08/2019
201910017 337.03-00 Sale or Exchange 03/08/2019
201910017 9100.22-00 Other 03/08/2019
201910016 9100.22-00 Other 03/08/2019
201910016 337.03-00 Sale or Exchange 03/08/2019
201910015 9100.22-00 Other 03/08/2019
201910015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/08/2019
201910014 1361.03-03 Electing Small Business Trusts 03/08/2019
201910014 1362.04-00 Inadvertent Terminations 03/08/2019
201910013 337.03-00 Sale or Exchange 03/08/2019
201910013 9100.22-00 Other 03/08/2019
201910012 337.03-00 Sale or Exchange 03/08/2019
201910012 9100.22-00 Other 03/08/2019
201910011 9100.22-00 Other 03/08/2019
201910011 337.03-00 Sale or Exchange 03/08/2019
201910010 9100.22-00 Other 03/08/2019
201910010 337.03-00 Sale or Exchange 03/08/2019
201910009 7701.00-00 Definitions 03/08/2019
201910009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910009 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910008 9100.00-00 Extension of Time for Making Certain Elections 03/08/2019
201910008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/08/2019
201910008 7701.00-00 Definitions 03/08/2019
201910007 468A.04-02 Revised Schedules 03/08/2019
201910006 468A.04-02 Revised Schedules 03/08/2019
201910005 1362.04-00 Inadvertent Terminations 03/08/2019
201910004 361.01-00 Exchanges Not Solely in Kind 03/08/2019
201910004 368.04-00 Assets for Control of Transferee (Type "D") 03/08/2019
201910004 355.01-00 Spin-Off 03/08/2019
201910003 9100.22-00 Other 03/08/2019

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