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

351 - 375 of 63,747 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
201843005 2511.00-00 Transfers in General (Gift v. Not a Gift) 10/26/2018
201843005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/26/2018
201843004 9100.00-00 Extension of Time for Making Certain Elections 10/26/2018
201843004 856.00-00 Definition of Real Estate Investment Trust 10/26/2018
201843003 468A.04-02 Revised Schedules 10/26/2018
201843002 1502.76-00 Taxable Year of Members of Group 10/26/2018
201843001 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/26/2018
201843001 9100.22-00 Other 10/26/2018
201843000 6110.00-00 Index for Public Inspection of Written Determination 10/26/2018
201842009 431.00-00 Minimum Funding Standards for Multiemployer Plans 10/19/2018
201842008 4945.04-04 Grants to Individuals 10/19/2018
201842007 4945.04-04 Grants to Individuals 10/19/2018
201842006 271.01-00 Definition of Political Party 10/19/2018
201842006 166.00-00 Bad Debts 10/19/2018
201842005 992.02-00 Election 10/19/2018
201842005 9100.22-00 Other 10/19/2018
201842004 9100.00-00 Extension of Time for Making Certain Elections 10/19/2018
201842004 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/19/2018
201842003 9100.00-00 Extension of Time for Making Certain Elections 10/19/2018
201842002 9100.22-00 Other 10/19/2018
201842002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/19/2018
201842001 167.22-01 Normalization Rules 10/19/2018
201842000 6110.00-00 Index for Public Inspection of Written Determination 10/19/2018
201841009 4945.04-04 Grants to Individuals 10/12/2018
201841008 501.29-00 Dedication of Assets to an Exempt Organization 10/12/2018

Official Adobe Website
Get Adobe ® Reader