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 63,921 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
201849009 4943.03-00 Definition of Excess Business Holdings 12/07/2018
201849009 512.01-02 Rent v. Ordinary Business Profits 12/07/2018
201849009 514.00-00 Unrelated Debt-Financed Income 12/07/2018
201849009 4941.04-00 Definition of Self-Dealing 12/07/2018
201849008 2642.00-00 Inclusion Ratio 12/07/2018
201849008 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849007 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849007 2642.00-00 Inclusion Ratio 12/07/2018
201849006 1361.00-00 Definitions 12/07/2018
201849006 1361.01-05 Ineligible Corporation 12/07/2018
201849006 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849006 1362.00-00 Election by Small Business Corporation 12/07/2018
201849006 1362.01-00 Eligible v. Ineligible 12/07/2018
201849006 1362.01-03 Late Elections 12/07/2018
201849006 1362.04-00 Inadvertent Terminations 12/07/2018
201849006 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/07/2018
201849005 1361.05-00 Qualified Subchapter S Subsidiary 12/07/2018
201849005 1362.01-00 Eligible v. Ineligible 12/07/2018
201849005 1362.04-00 Inadvertent Terminations 12/07/2018
201849005 1362.01-03 Late Elections 12/07/2018
201849005 1361.00-00 Definitions 12/07/2018
201849005 1362.00-00 Election by Small Business Corporation 12/07/2018
201849005 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849004 7701.00-00 Definitions 12/07/2018
201849003 7701.00-00 Definitions 12/07/2018
201849002 7701.00-00 Definitions 12/07/2018
201849001 7701.00-00 Definitions 12/07/2018
201849000 6110.00-00 Index for Public Inspection of Written Determination 12/07/2018
201848022 9100.00-00 Extension of Time for Making Certain Elections 11/30/2018
201848021 4945.04-04 Grants to Individuals 11/30/2018
201848020 4945.04-04 Grants to Individuals 11/30/2018
201848019 4945.04-04 Grants to Individuals 11/30/2018
201848018 4942.03-07 Set-Asides 11/30/2018
201848017 501.07-00 Social Clubs 11/30/2018
201848016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/30/2018
201848016 355.01-02 Split-Up 11/30/2018
201848015 1092.05-02 Mixed Straddle Account 11/30/2018
201848014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/30/2018
201848014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/30/2018
201848013 856.01-00 Income Requirements 11/30/2018
201848012 263A.04-05 Simplified Production Method 11/30/2018
201848011 414.07-00 Governmental Plan 11/30/2018
201848011 415.01-00 Limitation for Defined Benefit Plans 11/30/2018
201848011 415.02-00 Limitation for Defined Contribution Plans 11/30/2018
201848011 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/30/2018
201848010 9100.22-00 Other 11/30/2018
201848010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/30/2018
201848009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/30/2018

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