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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351 - 375 of 62,064 files Show per page:  25 50 100 200 « Previous | 11 12 13 14 15 16 17 18 19 20 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201744011 1502.75-00 Filing Requirements 11/03/2017
201744011 9100.20-00 Section 1502; Election to File Consolidated Return 11/03/2017
201744010 9100.22-00 Other 11/03/2017
201744009 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/03/2017
201744009 9100.22-00 Other 11/03/2017
201744009 831.02-00 Alternative Tax Small Companies 11/03/2017
201744009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/03/2017
201744008 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744008 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744008 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744007 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744007 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744007 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744007 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 11/03/2017
201744006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 11/03/2017
201744006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/03/2017
201744006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/03/2017
201744006 1014.00-00 Basis of Property Acquired From a Decedent 11/03/2017
201744005 9100.04-00 Section 168; MACRS 11/03/2017
201744004 1295.02-02 Retroactive Elections 11/03/2017
201744003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/03/2017

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