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 - 400 of 67,203 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | 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
202035012 1502.98-03 Rules Upon Becoming a Member 08/28/2020
202035011 61.09-00 Compensation for Services 08/28/2020
202035011 61.09-07 Paid Other Than Cash 08/28/2020
202035011 83.00-00 Property Transferred in Connection With Performance of Services 08/28/2020
202035011 61.00-00 Gross Income v. Not Gross Income 08/28/2020
202035010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 08/28/2020
202035010 401.06-00 Required Distributions 08/28/2020
202035010 401.06-01 In General 08/28/2020
202035009 355.01-00 Spin-Off 08/28/2020
202035009 368.00-00 Definitions Relating to Corporate Reorganizations 08/28/2020
202035009 368.04-00 Assets for Control of Transferee (Type "D") 08/28/2020
202035009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/28/2020
202035008 856.00-00 Definition of Real Estate Investment Trust 08/28/2020
202035007 9100.00-00 Extension of Time for Making Certain Elections 08/28/2020
202035006 1382.02-00 Patronage Dividends 08/28/2020
202035006 1388.00-00 Definitions; Special Rules 08/28/2020
202035005 856.00-00 Definition of Real Estate Investment Trust 08/28/2020
202035005 9100.00-00 Extension of Time for Making Certain Elections 08/28/2020
202035004 115.00-00 Income of States, Municipalities, etc. 08/28/2020
202035003 860B.00-00 Taxation of Holders of Regular Interests 08/28/2020
202035002 4941.00-00 Excise Taxes on Acts of Self-Dealing 08/28/2020
202035002 4942.00-00 Taxes on Failure to Distribute Income 08/28/2020
202035002 4945.00-00 Excise Taxes on Taxable Expenditures 08/28/2020
202035001 104.02-00 Workmen's Compensation 08/28/2020
202035001 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 08/28/2020
202035000 6110.00-00 Index for Public Inspection of Written Determination 08/28/2020
202034012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/21/2020
202034012 501.07-00 Social Clubs 08/21/2020
202034011 501.03-30 Organizational and Operational Tests 08/21/2020
202034011 501.03-31 Limitation of Beneficiaries 08/21/2020
202034011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2020
202034010 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/21/2020
202034010 501.05-01 Agriculture and Horticulture Organizations 08/21/2020
202034009 4945.04-04 Grants to Individuals 08/21/2020
202034008 509.02-01 Publicly Supported Organizations 08/21/2020
202034007 509.02-01 Publicly Supported Organizations 08/21/2020
202034006 4945.04-04 Grants to Individuals 08/21/2020
202034005 468A.04-02 Revised Schedules 08/21/2020
202034004 168.24-00 Public Utility Property 08/21/2020
202034003 1275.08-00 Integration 08/21/2020
202034003 9100.00-00 Extension of Time for Making Certain Elections 08/21/2020
202034002 408.03-00 Rollover Contributions 08/21/2020
202034001 4941.04-00 Definition of Self-Dealing 08/21/2020
202034001 4942.03-05 Qualifying Distribution 08/21/2020
202034001 4945.04-00 Definition of Taxable Expenditure 08/21/2020
202034001 501.09-01 Permissible Benefits 08/21/2020
202034000 6110.00-00 Index for Public Inspection of Written Determination 08/21/2020
202033008 408.00-00 Individual Retirement Accounts 08/14/2020
202033007 431.00-00 Minimum Funding Standards for Multiemployer Plans 08/14/2020
202033006 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/14/2020

« Previous | 4 5 6 7 8 9 10 11 12 13 | Next » 
Official Adobe Website
Get Adobe ® Reader