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

3,001 - 3,200 of 63,388 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
201717024 7805.00-00 Rules and Regulations 04/28/2017
201717024 851.02-00 Gross Income Requirement 04/28/2017
201717023 1502.75-00 Filing Requirements 04/28/2017
201717023 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717022 7805.00-00 Rules and Regulations 04/28/2017
201717022 851.02-00 Gross Income Requirement 04/28/2017
201717021 851.02-00 Gross Income Requirement 04/28/2017
201717020 7805.00-00 Rules and Regulations 04/28/2017
201717020 851.02-00 Gross Income Requirement 04/28/2017
201717019 1362.04-00 Inadvertent Terminations 04/28/2017
201717018 1502.75-00 Filing Requirements 04/28/2017
201717018 9100.20-00 Section 1502; Election to File Consolidated Return 04/28/2017
201717017 9100.22-00 Other 04/28/2017
201717017 992.02-00 Election 04/28/2017
201717016 1362.04-00 Inadvertent Terminations 04/28/2017
201717015 9100.22-00 Other 04/28/2017
201717015 992.02-00 Election 04/28/2017
201717014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/28/2017
201717013 1362.01-03 Late Elections 04/28/2017
201717012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/28/2017
201717011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/28/2017
201717011 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717010 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 04/28/2017
201717009 1362.01-03 Late Elections 04/28/2017
201717008 167.22-01 Normalization Rules 04/28/2017
201717007 2010.00-00 Unified Credit Against Estate Tax 04/28/2017
201717007 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717006 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717005 301.00-00 Distributions of Property 04/28/2017
201717005 305.03-00 Distributions in Lieu of Money 04/28/2017
201717005 305.04-00 Disproportionate Distributions 04/28/2017
201717005 857.01-00 Requirements to be Taxed as a REIT 04/28/2017
201717004 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717004 2010.00-00 Unified Credit Against Estate Tax 04/28/2017
201717003 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/28/2017
201717003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/28/2017
201717002 9100.04-00 Section 168; MACRS 04/28/2017
201717001 2652.01-02 Special Election for QTIP 04/28/2017
201717001 9100.00-00 Extension of Time for Making Certain Elections 04/28/2017
201717001 2056.01-00 Terminable Interests 04/28/2017
201717000 6110.00-00 Index for Public Inspection of Written Determination 04/28/2017
201716053 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/21/2017
201716052 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2017
201716051 4945.04-04 Grants to Individuals 04/21/2017
201716050 4945.04-04 Grants to Individuals 04/21/2017
201716049 501.05-01 Agriculture and Horticulture Organizations 04/21/2017
201716048 501.03-25 Social Welfare Groups (See Also 0501.04-00) 04/21/2017
201716047 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/21/2017
201716046 851.02-00 Gross Income Requirement 04/21/2017
201716045 351.14-00 Non-Qualified Preferred Stock 04/21/2017
201716044 856.04-00 Rents From Real Property 04/21/2017
201716043 856.00-00 Definition of Real Estate Investment Trust 04/21/2017
201716042 851.02-00 Gross Income Requirement 04/21/2017
201716042 7805.00-00 Rules and Regulations 04/21/2017
201716041 7805.00-00 Rules and Regulations 04/21/2017
201716041 851.02-00 Gross Income Requirement 04/21/2017
201716040 851.02-00 Gross Income Requirement 04/21/2017
201716039 851.02-00 Gross Income Requirement 04/21/2017
201716038 7805.00-00 Rules and Regulations 04/21/2017
201716038 851.02-00 Gross Income Requirement 04/21/2017
201716037 851.02-00 Gross Income Requirement 04/21/2017
201716036 851.02-00 Gross Income Requirement 04/21/2017
201716036 7805.00-00 Rules and Regulations 04/21/2017
201716035 851.02-00 Gross Income Requirement 04/21/2017
201716034 851.02-00 Gross Income Requirement 04/21/2017
201716033 7805.00-00 Rules and Regulations 04/21/2017
201716033 851.02-00 Gross Income Requirement 04/21/2017
201716032 851.02-00 Gross Income Requirement 04/21/2017
201716031 851.02-00 Gross Income Requirement 04/21/2017
201716030 7805.00-00 Rules and Regulations 04/21/2017
201716030 851.02-00 Gross Income Requirement 04/21/2017
201716029 7805.00-00 Rules and Regulations 04/21/2017
201716029 851.02-00 Gross Income Requirement 04/21/2017
201716028 851.02-00 Gross Income Requirement 04/21/2017
201716027 851.02-00 Gross Income Requirement 04/21/2017
201716026 851.02-00 Gross Income Requirement 04/21/2017
201716026 7805.00-00 Rules and Regulations 04/21/2017
201716025 7805.00-00 Rules and Regulations 04/21/2017
201716025 851.02-00 Gross Income Requirement 04/21/2017
201716024 851.02-00 Gross Income Requirement 04/21/2017
201716023 7701.00-00 Definitions 04/21/2017
201716023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2017
201716022 468A.04-02 Revised Schedules 04/21/2017
201716021 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/21/2017
201716021 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/21/2017
201716020 351.13-00 Investment Company Exception 04/21/2017
201716019 351.13-00 Investment Company Exception 04/21/2017
201716018 351.13-00 Investment Company Exception 04/21/2017
201716017 351.13-00 Investment Company Exception 04/21/2017
201716016 351.13-00 Investment Company Exception 04/21/2017
201716015 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716015 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716014 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/21/2017
201716013 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716013 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/21/2017
201716012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/21/2017
201716011 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/21/2017
201716011 7701.00-00 Definitions 04/21/2017
201716010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/21/2017
201716010 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/21/2017
201716009 1362.04-00 Inadvertent Terminations 04/21/2017
201716008 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716008 2010.00-00 Unified Credit Against Estate Tax 04/21/2017
201716007 9100.20-00 Section 1502; Election to File Consolidated Return 04/21/2017
201716007 1502.75-00 Filing Requirements 04/21/2017
201716006 1362.04-00 Inadvertent Terminations 04/21/2017
201716005 9100.00-00 Extension of Time for Making Certain Elections 04/21/2017
201716004 1362.04-00 Inadvertent Terminations 04/21/2017
201716003 1362.04-00 Inadvertent Terminations 04/21/2017
201716002 481.00-00 Adjustments Required by Changes in Method of Accounting 04/21/2017
201716002 856.00-00 Definition of Real Estate Investment Trust 04/21/2017
201716002 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 04/21/2017
201716002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/21/2017
201716001 851.02-00 Gross Income Requirement 04/21/2017
201716001 7805.00-00 Rules and Regulations 04/21/2017
201716000 6110.00-00 Index for Public Inspection of Written Determination 04/21/2017
201715005 4945.04-04 Grants to Individuals 04/14/2017
201715004 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/14/2017
201715003 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/14/2017
201715003 501.06-01 Performance of Particular Services for Members 04/14/2017
201715002 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/14/2017
201715001 414.03-00 Employees of Businesses Under Common Control 04/14/2017
201715001 414.13-00 Employees of an Affiliated Service Group 04/14/2017
201715001 415.02-00 Limitation for Defined Contribution Plans 04/14/2017
201715000 6110.00-00 Index for Public Inspection of Written Determination 04/14/2017
201714035 4945.04-04 Grants to Individuals 04/07/2017
201714034 4945.04-04 Grants to Individuals 04/07/2017
201714033 4945.04-04 Grants to Individuals 04/07/2017
201714032 4945.04-04 Grants to Individuals 04/07/2017
201714031 Income Inures v. does Not Inure to Private Individual 04/07/2017
201714031 501.33-00 Private v. Public Interest Served 04/07/2017
201714031 501.36-00 Business Activities 04/07/2017
201714031 501.32-00 04/07/2017
201714030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/07/2017
201714030 501.33-00 Private v. Public Interest Served 04/07/2017
201714029 199.04-01 Cost of Goods Sold Allocable to Domestic Production Gross Receipts 04/07/2017
201714029 199.04-02 Other Deductions Poperly Allocable to Domestic Production Gross Receipts or Gross Income Attributable to Domestic Production Gross Receipts 04/07/2017
201714029 861.08-00 Allocation and Apportionment of Deductions (In General) 04/07/2017
201714028 707.00-00 Transactions Between Partner and Partnership 04/07/2017
201714027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/07/2017
201714027 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/07/2017
201714026 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714025 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714025 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/07/2017
201714024 1362.01-03 Late Elections 04/07/2017
201714023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/07/2017
201714023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/07/2017
201714022 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714022 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/07/2017
201714021 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 04/07/2017
201714021 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714020 2056.07-01 Effective Election 04/07/2017
201714020 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714019 9100.22-00 Other 04/07/2017
201714019 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/07/2017
201714018 1362.01-01 Shareholder Consent 04/07/2017
201714018 1362.04-00 Inadvertent Terminations 04/07/2017
201714018 1362.01-00 Eligible v. Ineligible 04/07/2017
201714017 860D.00-00 REMIC Defined 04/07/2017
201714016 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/07/2017
201714016 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/07/2017
201714015 1362.04-00 Inadvertent Terminations 04/07/2017
201714014 1362.04-00 Inadvertent Terminations 04/07/2017
201714014 1362.01-03 Late Elections 04/07/2017
201714013 9100.22-00 Other 04/07/2017
201714012 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/07/2017
201714012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/07/2017
201714011 1362.04-00 Inadvertent Terminations 04/07/2017
201714010 9100.02-00 Section 59(e) 04/07/2017
201714010 884.08-10 Complete Termination of a U. S. Business 04/07/2017
201714009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 04/07/2017
201714009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 04/07/2017
201714008 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 04/07/2017
201714007 1362.00-00 Election by Small Business Corporation 04/07/2017
201714007 1362.04-00 Inadvertent Terminations 04/07/2017
201714006 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714006 9100.04-00 Section 168; MACRS 04/07/2017
201714006 7701.00-00 Definitions 04/07/2017
201714006 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714005 7701.00-00 Definitions 04/07/2017
201714005 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714005 9100.04-00 Section 168; MACRS 04/07/2017
201714005 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714004 168.00-00 Modified Accelerated Cost Recovery System 04/07/2017
201714004 7701.00-00 Definitions 04/07/2017
201714004 9100.00-00 Extension of Time for Making Certain Elections 04/07/2017
201714004 9100.04-00 Section 168; MACRS 04/07/2017
201714003 4945.05-00 Other Definitions 04/07/2017
201714003 4947.02-00 Split-Interest Trusts 04/07/2017
201714003 507.00-00 Termination of Private Foundation Status 04/07/2017
201714003 642.03-00 Charitable Deduction 04/07/2017
201714003 4941.04-00 Definition of Self-Dealing 04/07/2017
201714002 4945.05-00 Other Definitions 04/07/2017
201714002 4947.02-00 Split-Interest Trusts 04/07/2017
201714002 507.00-00 Termination of Private Foundation Status 04/07/2017

Official Adobe Website
Get Adobe ® Reader