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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301 - 350 of 67,203 files Show per page:  25 50 100 200 « Previous | 3 4 5 6 7 8 9 10 11 12 | 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
202038002 1295.02-00 Time For Making Election 09/18/2020
202038002 1295.02-02 Retroactive Elections 09/18/2020
202038001 988.05-00 Hedging Transactions 09/18/2020
202038000 6110.00-00 Index for Public Inspection of Written Determination 09/18/2020
202037011 4945.04-04 Grants to Individuals 09/11/2020
202037010 338.01-02 Time in which Election must be made 09/11/2020
202037010 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 09/11/2020
202037009 4941.04-00 Definition of Self-Dealing 09/11/2020
202037009 4943.00-00 Excise Taxes on Excess Business Holdings 09/11/2020
202037009 4943.03-00 Definition of Excess Business Holdings 09/11/2020
202037009 4943.04-03 Business Enterprise 09/11/2020
202037009 4941.00-00 Excise Taxes on Acts of Self-Dealing 09/11/2020
202037008 856.00-00 Definition of Real Estate Investment Trust 09/11/2020
202037008 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037007 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037007 9100.10-01 Accounting Methods 09/11/2020
202037007 475.08-00 Securities Traders 09/11/2020
202037006 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037005 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 09/11/2020
202037004 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037003 7701.00-00 Definitions 09/11/2020
202037003 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2020
202037002 9100.00-00 Extension of Time for Making Certain Elections 09/11/2020
202037002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/11/2020
202037002 7701.00-00 Definitions 09/11/2020
202037001 197.00-00 Amortization of Goodwill & Certain Other Intangibles 09/11/2020
202037000 6110.00-00 Index for Public Inspection of Written Determination 09/11/2020
202036008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/04/2020
202036008 501.33-00 Private v. Public Interest Served 09/04/2020
202036008 501.35-00 "Exclusively" Test 09/04/2020
202036007 501.35-00 "Exclusively" Test 09/04/2020
202036007 501.36.01 Section 501(c)(3) Organizations 09/04/2020
202036006 4945.04-04 Grants to Individuals 09/04/2020
202036005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2020
202036005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 09/04/2020
202036005 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2020
202036004 9100.00-00 Extension of Time for Making Certain Elections 09/04/2020
202036004 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/04/2020
202036003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/04/2020
202036003 9100.00-00 Extension of Time for Making Certain Elections 09/04/2020
202036002 7701.02-00 Partnerships v. Associations 09/04/2020
202036002 7701.00-00 Definitions 09/04/2020
202036001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2020
202036001 355.03-00 Active Business 09/04/2020
202036001 368.00-00 Definitions Relating to Corporate Reorganizations 09/04/2020
202036001 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2020
202036000 6110.00-00 Index for Public Inspection of Written Determination 09/04/2020
202035012 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 08/28/2020
202035012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/28/2020

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