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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3,001 - 3,200 of 62,903 files Show per page:  25 50 100 200 « Previous | 12 13 14 15 16 17 18 19 20 21 | 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
201706009 1031.00-00 Exchange of Property Held for Productive Use or Investment 02/10/2017
201706008 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706007 7701.00-00 Definitions 02/10/2017
201706007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2017
201706006 215.08-04 Specification In Instrument 02/10/2017
201706005 355.01-00 Spin-Off 02/10/2017
201706005 355.03-00 Active Business 02/10/2017
201706005 355.03-01 Five-Year Requirement 02/10/2017
201706005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/10/2017
201706004 408.02-01 Benefit Distributions 02/10/2017
201706004 408.03-00 Rollover Contributions 02/10/2017
201706003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 02/10/2017
201706003 9100.00-00 Extension of Time for Making Certain Elections 02/10/2017
201706002 2601.03-01 Irrevocable Trusts 02/10/2017
201706002 2601.04-00 Transitional Rules 02/10/2017
201706002 2601.00-00 Tax On Generation Skipping Transfers 02/10/2017
201706001 1362.04-00 Inadvertent Terminations 02/10/2017
201706001 1362.00-00 Election by Small Business Corporation 02/10/2017
201706000 6110.00-00 Index for Public Inspection of Written Determination 02/10/2017
201702021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/10/2017
201705009 408.03-00 Rollover Contributions 02/03/2017
201705008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/03/2017
201705008 754.02-00 Timeliness of Election 02/03/2017
201705007 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705007 856.00-00 Definition of Real Estate Investment Trust 02/03/2017
201705006 1362.01-03 Late Elections 02/03/2017
201705005 853.01-00 Election 02/03/2017
201705005 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705004 267.07-02 Deferral of Loss from Sale or Exchange Between Members 02/03/2017
201705003 817.00-00 Treatment of Variable Contracts 02/03/2017
201705003 61.00-00 Gross Income v. Not Gross Income 02/03/2017
201705002 9100.00-00 Extension of Time for Making Certain Elections 02/03/2017
201705002 2642.00-00 Inclusion Ratio 02/03/2017
201705001 117.05-06 Reporting and Withholding Requirements 02/03/2017
201705001 117.05-00 Limitation 02/03/2017
201705000 6110.00-00 Index for Public Inspection of Written Determination 02/03/2017
201704024 4945.04-04 Grants to Individuals 01/27/2017
201704023 4945.04-04 Grants to Individuals 01/27/2017
201704022 4945.04-04 Grants to Individuals 01/27/2017
201704021 501.33-00 Private v. Public Interest Served 01/27/2017
201704021 501.36-00 Business Activities 01/27/2017
201704021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/27/2017
201704020 501.32-00 Income Inures v. does Not Inure to Private Individual 01/27/2017
201704020 501.33-00 Private v. Public Interest Served 01/27/2017
201704020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2017
201704019 501.03-07 Civil Rights Groups 01/27/2017
201704018 501.03-05 Corporations 01/27/2017
201704017 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704017 856.00-00 Definition of Real Estate Investment Trust 01/27/2017
201704016 1362.01-03 Late Elections 01/27/2017
201704015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/27/2017
201704015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/27/2017
201704014 1388.00-00 Definitions; Special Rules 01/27/2017
201704014 1382.00-00 Taxable Income of Cooperatives 01/27/2017
201704013 988.05-00 Hedging Transactions 01/27/2017
201704012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/27/2017
201704012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/27/2017
201704011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/27/2017
201704011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/27/2017
201704010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/27/2017
201704010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/27/2017
201704009 2010.00-00 Unified Credit Against Estate Tax 01/27/2017
201704009 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704008 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704008 2010.00-00 Unified Credit Against Estate Tax 01/27/2017
201704007 7701.00-00 Definitions 01/27/2017
201704007 7701.03-00 Association v. Trust 01/27/2017
201704007 7701.03-06 Liquidating Trusts 01/27/2017
201704006 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704006 2010.00-00 Unified Credit Against Estate Tax 01/27/2017
201704005 2654.00-00 Special Rules 01/27/2017
201704005 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704005 2652.01-02 Special Election for QTIP 01/27/2017
201704004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/27/2017
201704004 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704003 165.06-00 Worthless Securities 01/27/2017
201704003 165.06-02 Securities In Affiliated Corporations 01/27/2017
201704003 165.00-00 Deductions For Losses 01/27/2017
201704002 7701.03-00 Association v. Trust 01/27/2017
201704002 7701.03-06 Liquidating Trusts 01/27/2017
201704002 7701.00-00 Definitions 01/27/2017
201704001 9100.00-00 Extension of Time for Making Certain Elections 01/27/2017
201704001 7701.00-00 Definitions 01/27/2017
201704000 6110.00-00 Index for Public Inspection of Written Determination 01/27/2017
201703016 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/20/2017
201703015 4945.04-04 Grants to Individuals 01/20/2017
201703014 501.09-01 Permissible Benefits 01/20/2017
201703014 501.09-04 Membership 01/20/2017
201703014 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 01/20/2017
201703013 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 01/20/2017
201703012 355.05-01 Distribution of Control 01/20/2017
201703012 357.02-02 Exceptions 01/20/2017
201703012 361.02-02 Certain Transfers to Creditors 01/20/2017
201703011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/20/2017
201703011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/20/2017
201703010 1502.21-00 Consolidated Net Operating Loss Deduction 01/20/2017
201703010 9100.22-00 Other 01/20/2017
201703009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/20/2017
201703009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/20/2017
201703008 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703008 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703007 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703007 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703006 2010.00-00 Unified Credit Against Estate Tax 01/20/2017
201703006 9100.00-00 Extension of Time for Making Certain Elections 01/20/2017
201703005 514.06-00 Definitions--Debt-Financed Property 01/20/2017
201703005 501.03-11 Hospitals and Health Clinics (See Also 0501.06-03) 01/20/2017
201703004 4941.04-00 Definition of Self-Dealing 01/20/2017
201703003 4941.04-00 Definition of Self-Dealing 01/20/2017
201703003 4943.03-00 Definition of Excess Business Holdings 01/20/2017
201703003 4943.04-03 Business Enterprise 01/20/2017
201703002 412.06-00 Minimum Funding Waiver 01/20/2017
201703001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 01/20/2017
201703001 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/20/2017
201703000 6110.00-00 Index for Public Inspection of Written Determination 01/20/2017
201702048 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less ADMINISTRATION: Authority of officers of Internal Revenue 01/13/2017
201702047 4945.04-04 Grants to Individuals 01/13/2017
201702046 4945-04-04 Grants to Individuals 01/13/2017
201702045 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/13/2017
201702044 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/13/2017
201702043 501.07-00 Social Clubs 01/13/2017
201702042 501.35-00 "Exclusively" Test 01/13/2017
201702042 501.36-00 Business Activities 01/13/2017
201702042 501.03-05 Corporations 01/13/2017
201702041 501.36-01 Section 501(c)(3) Organizations 01/13/2017
201702041 501.36-00 Business Activities 01/13/2017
201702040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2017
201702039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2017
201702038 4945.04-04 Grants to Individuals 01/13/2017
201702037 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/13/2017
201702037 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 01/13/2017
201702036 861.09-06 Asset Method of Apportionment 01/13/2017
201702036 861.09-07 Fair Market Value Method 01/13/2017
201702036 861.09-00 Allocation and Apportionment of Interest Expense (In General) 01/13/2017
201702035 1502.13-00 Intercompany Transactions 01/13/2017
201702035 368.00-00 Definitions Relating to Corpor 01/13/2017
201702035 338.02-00 Qualified Stock Purchase 01/13/2017
201702035 338.09-00 Purchase from Related Corporation 01/13/2017
201702035 338.80-00 Deemed Asset Sale and Liquidation in 338(h)(10) Election 01/13/2017
201702035 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/13/2017
201702035 355.01-00 Spin-Off 01/13/2017
201702035 355.03-00 Active Business 01/13/2017
201702035 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/13/2017
201702035 197.00-00 Amortization of Goodwill & Certain Other Intangibles 01/13/2017
201702035 267.00-00 Losses, Expenses, and Interest With Respect to Transactions Between Related Parties 01/13/2017
201702035 267.07-00 Special Rules Applicable to Controlled Groups: In General 01/13/2017
201702035 267.07-02 Deferral of Loss from Sale or Exchange Between Members 01/13/2017
201702035 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 01/13/2017
201702034 1033.01-00 General Rule 01/13/2017
201702034 1033.02-00 Definition of Involuntary Conversion Events 01/13/2017
201702034 1033.03-00 Property Similar or Related in Service or Use 01/13/2017
201702033 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702033 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702032 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702032 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702031 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702031 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702030 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702030 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702029 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 01/13/2017
201702029 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 01/13/2017
201702029 4976.01-00 Disqualified Benefits 01/13/2017
201702028 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702028 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702027 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702026 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702026 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/13/2017
201702025 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702025 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702024 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2017
201702024 9100.22-00 Other 01/13/2017
201702023 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 01/13/2017
201702022 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702021 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702020 9100.00-00 Extension of Time for Making Certain Elections 01/13/2017
201702020 2010.00-00 Unified Credit Against Estate Tax 01/13/2017
201702019 1502.75-00 Filing Requirements 01/13/2017
201702019 9100.20-00 Section 1502; Election to File Consolidated Return 01/13/2017
201702018 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702018 2601.03-01 Irrevocable Trusts 01/13/2017
201702018 2041.03-00 General Power v. Not a General Power 01/13/2017
201702017 2041.03-00 General Power v. Not a General Power 01/13/2017
201702017 2601.03-01 Irrevocable Trusts 01/13/2017
201702017 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702016 2041.03-00 General Power v. Not a General Power 01/13/2017
201702016 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 01/13/2017
201702016 2601.03-01 Irrevocable Trusts 01/13/2017
201702015 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 01/13/2017
201702015 104.03-00 Damages 01/13/2017
201702014 1362.00-00 Election by Small Business Corporation 01/13/2017
201702014 1362.01-00 Eligible v. Ineligible 01/13/2017
201702014 1362.01-02 Election After Termination 01/13/2017
201702014 1362.02-00 Termination of Election 01/13/2017
201702014 1362.02-02 Ceases to be Small Business Corporation 01/13/2017
201702014 1362.04-00 Inadvertent Terminations 01/13/2017
201702013 7701.03-00 Association v. Trust 01/13/2017
201702013 7701.03-06 Liquidating Trusts 01/13/2017
201702013 7701.00-00 Definitions 01/13/2017

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