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 62,903 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
201818019 4945.04-04 Grants to Individuals 05/04/2018
201818018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/04/2018
201818018 501.36-00 Business Activities 05/04/2018
201818018 501.35-00 "Exclusively" Test 05/04/2018
201818018 501.03-24 Scientific Organizations 05/04/2018
201818017 501.06-01 Performance of Particular Services for Members 05/04/2018
201818016 6201.01-06 Assessment of Criminal Restitution 05/04/2018
201818015 6334.01-00 Types of Property 05/04/2018
201818014 6103.08-01 Disclosure within the Department of Treasury 05/04/2018
201818014 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/04/2018
201818013 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 05/04/2018
201818012 01.07.00-00 ADMINISTRATION: Procedures 05/04/2018
201818011 9100.04-00 Section 168; MACRS 05/04/2018
201818010 351.01-00 Control v. No Control by Transferor 05/04/2018
201818010 355.05-00 Control 05/04/2018
201818010 355.03-00 Active Business 05/04/2018
201818010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/04/2018
201818010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/04/2018
201818009 115.00-00 Income of States, Municipalities, etc. 05/04/2018
201818009 115.03-00 Essential Governmental Function 05/04/2018
201818008 115.00-00 Income of States, Municipalities, etc. 05/04/2018
201818008 115.03-00 Essential Governmental Function 05/04/2018
201818007 754.02-00 Timeliness of Election 05/04/2018
201818007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/04/2018
201818006 9100.04-00 Section 168; MACRS 05/04/2018

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