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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

301 - 350 of 64,348 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
201910002 856.01-00 Income Requirements 03/08/2019
201910001 165.00-00 Deductions For Losses 03/08/2019
201910000 6110.00-00 Index for Public Inspection of Written Determination 03/08/2019
201909015 509.02-01 Publicly Supported Organizations 03/01/2019
201909014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2019
201909010 9999.94-02 Tax Protest Cases 03/01/2019
201909009 4401.00-00 Wagering Tax (Taxable v. Not Taxable) 03/01/2019
201909009 6201.01-00 Administrative Procedures 03/01/2019
201909008 9100.22-00 Other 03/01/2019
201909008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/01/2019
201909007 468A.05-08 Disqualification of Fund 03/01/2019
201909006 911.11-03 Reelection 03/01/2019
201909005 1361.03-03 Electing Small Business Trusts 03/01/2019
201909005 1362.04-00 Inadvertent Terminations 03/01/2019
201909005 1361.03-02 Qualified Subchapter S Trusts 03/01/2019
201909004 754.02-00 Timeliness of Election 03/01/2019
201909004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2019
201909003 401.06-01 In General 03/01/2019
201909003 408.03-00 Rollover Contributions 03/01/2019
201909003 691.01-00 Includibility of Item as Income in Respect of Decedent Generally 03/01/2019
201909002 453.08-00 Revocation of Elections 03/01/2019
201909002 453.00-00 Installment Method (Available v. Not Available) 03/01/2019
201909001 992.02-00 Election 03/01/2019
201909000 6110.00-00 Index for Public Inspection of Written Determination 03/01/2019
201908026 430-00-00 Minimum funding standards for single-employer defined benefit pension plans 02/22/2019
201908025 4945.04-04 Grants to Individuals 02/22/2019
201908024 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 02/22/2019
201908024 501.03-05 Corporations 02/22/2019
201908024 501.38-01 "Action" Organizations 02/22/2019
201908023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/22/2019
201908020 7514.00-00 Authority to Prescribe or Modify Seals 02/22/2019
201908019 1362.00-00 Election by Small Business Corporation 02/22/2019
201908019 1362.04-00 Inadvertent Terminations 02/22/2019
201908019 1361.05-00 Qualified Subchapter S Subsidiary 02/22/2019
201908018 9100.00-00 Extension of Time for Making Certain Elections 02/22/2019
201908018 2032A.00-00 Valuation of Farm Real Property 02/22/2019
201908017 1361.01-04 More than One Class of Stock 02/22/2019
201908017 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908017 1362.04-00 Inadvertent Terminations 02/22/2019
201908016 864.02-06 Deferred Payments 02/22/2019
201908016 882.04-00 Allocation of Deductions 02/22/2019
201908016 882.07-02 Liability/Asset Ratio 02/22/2019
201908016 864.02-00 Effectively Connected Income 02/22/2019
201908015 1362.02-02 Ceases to be Small Business Corporation 02/22/2019
201908015 1362.04-00 Inadvertent Terminations 02/22/2019

« Previous | 3 4 5 6 7 8 9 10 11 12 | Next » 
Official Adobe Website
Get Adobe ® Reader