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

4,401 - 4,600 of 63,727 files Show per page:  25 50 100 200 « Previous | 19 20 21 22 23 24 25 26 27 28 | 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
201646004 199.03-09 Derived from a Qualified Film 11/10/2016
201646003 9100.00-00 Extension of Time for Making Certain Elections 11/10/2016
201646003 163.00-00 Interest 11/10/2016
201646002 1362.04-00 Inadvertent Terminations 11/10/2016
201646001 168.36-00 Additional First Year Depreciation 11/10/2016
201646000 6110.00-00 Index for Public Inspection of Written Determination 11/10/2016
201645053 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645025 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/04/2016
201645024 408.03-00 Rollover Contributions 11/04/2016
201645023 408.03-00 Rollover Contributions 11/04/2016
201645022 408.03-00 Rollover Contributions 11/04/2016
201645021 408.03-00 Rollover Contributions 11/04/2016
201645020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/04/2016
201645019 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 11/04/2016
201645018 4945.04-04 Grants to Individuals 11/04/2016
201645017 501.36-00 Business Activities 11/04/2016
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201645013 7605.01-00 Restrictions on Examination of Taxpayer 11/04/2016
201645012 409A.00-00 Nonqualified Deferred Compensation 11/04/2016
201645011 4943.00-00 Excise Taxes on Excess Business Holdings 11/04/2016
201645010 807.03-03 Applicable Federal Interest Rate/Prevailing State Assumed Interest Rate 11/04/2016
201645009 9100.10-00 Section 446 11/04/2016
201645009 9100.10-01 Accounting Methods 11/04/2016
201645009 9100.00-00 Extension of Time for Making Certain Elections 11/04/2016
201645008 754.02-00 Timeliness of Election 11/04/2016
201645008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2016
201645007 1362.01-03 Late Elections 11/04/2016
201645007 1362.01-02 Election After Termination 11/04/2016
201645006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 11/04/2016
201645006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 11/04/2016
201645005 1362.04-00 Inadvertent Terminations 11/04/2016
201645004 9100.22-00 Other 11/04/2016
201645004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/04/2016
201645003 992.02-00 Election 11/04/2016
201645003 9100.22-00 Other 11/04/2016
201645002 9100.00-00 Extension of Time for Making Certain Elections 11/04/2016
201645001 754.02-00 Timeliness of Election 11/04/2016
201645001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/04/2016
201645000 6110.00-00 Index for Public Inspection of Written Determination 11/04/2016
201644024 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 10/28/2016
201644023 403.05-00 Rollover Amounts 10/28/2016
201644022 408.03-00 Rollover Contributions 10/28/2016
201644021 501.07-00 Social Clubs 10/28/2016
201644020 6503.00-00 Suspension of Running of Period of Limitation (Suspended v. Not Suspended) 10/28/2016
201644019 512.01-00 Exception, Additions, and Limitations on Unrelated Income 10/28/2016
201644019 512.01-01 Rents and Royalties 10/28/2016
201644019 513.00-00 Unrelated v. Not Unrelated Trade or Business 10/28/2016
201644019 501.03-08 Educational Organizations 10/28/2016
201644018 312.09-00 Allocation in Separations 10/28/2016
201644018 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/28/2016
201644018 355.07-00 Continuity of Interest 10/28/2016
201644018 368.08-06 Business Enterprise Continuity 10/28/2016
201644018 368.14-00 Transfer by Corporation in Title 11 Case (Type "G") 10/28/2016
201644018 1502.06-00 Liability for Tax 10/28/2016
201644017 83.02-04 Revocability of Election 10/28/2016
201644016 83.02-04 Revocability of Election 10/28/2016
201644015 83.02-04 Revocability of Election 10/28/2016
201644014 468A.00-00 Special Rules for Decommissioning Cost 10/28/2016
201644013 468A.00-00 Special Rules for Decommissioning Cost 10/28/2016
201644012 468A.04-02 Revised Schedules 10/28/2016
201644011 468A.04-02 Revised Schedules 10/28/2016
201644010 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644009 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644008 954.02-00 Foreign Personal Holding Company Income 10/28/2016
201644007 1362.02-02 Ceases to be Small Business Corporation 10/28/2016
201644007 1362.04-00 Inadvertent Terminations 10/28/2016
201644007 1361.03-02 Qualified Subchapter S Trusts 10/28/2016
201644006 1361.03-02 Qualified Subchapter S Trusts 10/28/2016
201644006 1362.04-00 Inadvertent Terminations 10/28/2016
201644005 1502.21-00 Consolidated Net Operating Loss Deduction 10/28/2016
201644005 9100.22-00 Other 10/28/2016
201644004 1362.04-00 Inadvertent Terminations 10/28/2016
201644003 1362.04-00 Inadvertent Terminations 10/28/2016
201644003 9100.00-00 Extension of Time for Making Certain Elections 10/28/2016
201644003 1361.05-00 Qualified Subchapter S Subsidiary 10/28/2016
201644002 2642.00-00 Inclusion Ratio 10/28/2016
201644002 9100.00-00 Extension of Time for Making Certain Elections 10/28/2016
201644002 2632.00-00 Special Rules for Allocation of GST Exemption 10/28/2016
201644001 2642.00-00 Inclusion Ratio 10/28/2016
201644001 9100.00-00 Extension of Time for Making Certain Elections 10/28/2016
201644001 2632.00-00 Special Rules for Allocation of GST Exemption 10/28/2016
201644000 6110.00-00 Index for Public Inspection of Written Determination 10/28/2016
201643029 408.03-00 Rollover Contributions 10/21/2016
201643028 408.03-00 Rollover Contributions 10/21/2016
201643027 408.03-00 Rollover Contributions 10/21/2016
201643026 501.33-00 Private v. Public Interest Served 10/21/2016
201643025 501.03-05 Corporations 10/21/2016
201643024 411.00-00 Minimum Vesting Standards 10/21/2016
201643024 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 10/21/2016
201643023 48A.00-00 Qualifying Advanced Coal Project Credit 10/21/2016
201643023 48B.00-00 Qualifying Gasification Project Credit 10/21/2016
201643023 48C.00-00 Qualifying Advanced Energy Project Credit 10/21/2016
201643022 7503.00-00 Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday 10/21/2016
201643021 4962.00-00 Abatement of Private Foundation First Tier Taxes In Certain Cases 10/21/2016
201643020 6501.07-18 Estate and Gift Taxes 10/21/2016
201643019 708.00-00 Continuation of Partnership 10/21/2016
201643019 708.01-00 Termination 10/21/2016
201643019 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643019 708.03-00 Division 10/21/2016
201643018 708.01-00 Termination 10/21/2016
201643018 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643018 708.03-00 Division 10/21/2016
201643018 708.00-00 Continuation of Partnership 10/21/2016
201643017 708.00-00 Continuation of Partnership 10/21/2016
201643017 708.01-00 Termination 10/21/2016
201643017 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643017 708.03-00 Division 10/21/2016
201643016 708.01-00 Termination 10/21/2016
201643016 708.02-00 Merger, Conversion or Consolidation 10/21/2016
201643016 708.00-00 Continuation of Partnership 10/21/2016
201643016 708.03-00 Division 10/21/2016
201643015 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/21/2016
201643015 457.05-02 State 10/21/2016
201643014 415.12-00 Qualified Governmental Excess Benefit Plans 10/21/2016
201643013 7701.00-00 Definitions 10/21/2016
201643012 7701.00-00 Definitions 10/21/2016
201643011 7701.00-00 Definitions 10/21/2016
201643010 9100.00-00 Extension of Time for Making Certain Elections 10/21/2016
201643010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/21/2016
201643010 7701.00-00 Definitions 10/21/2016
201643009 3401.01-00 Wages Subject to Withholding 10/21/2016
201643008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/21/2016
201643008 355.03-00 Active Business 10/21/2016
201643008 355.03-01 Five-Year Requirement 10/21/2016
201643007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/21/2016
201643007 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/21/2016
201643006 9100.00-00 Extension of Time for Making Certain Elections 10/21/2016
201643005 7701.03-06 Liquidating Trusts 10/21/2016
201643004 9100.00-00 Extension of Time for Making Certain Elections 10/21/2016
201643003 104.02-00 Workmen's Compensation 10/21/2016
201643002 1362.04-00 Inadvertent Terminations 10/21/2016
201643001 7701.00-00 Definitions 10/21/2016
201643000 6110.00-00 Index for Public Inspection of Written Determination 10/21/2016
201642040 408.03-00 Rollover Contributions 10/14/2016
201642039 408.03-00 Rollover Contributions 10/14/2016
201642038 4945.04-04 Grants to Individuals 10/14/2016
201642037 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 10/14/2016
201642036 501.07-00 Social Clubs 10/14/2016
201642036 501.07-06 Payment of Benefits to Members 10/14/2016
201642035 1234A.00-00 Gains or Losses From Certain Terminations 10/14/2016
201642035 165.00-00 Deductions For Losses 10/14/2016
201642035 1222.00-00 Other Terms Relating to Capital Gains and Losses 10/14/2016
201642034 166.03-00 Partially Worthless Debt 10/14/2016
201642034 832.06-00 Losses Incurred 10/14/2016
201642033 199.04-01 Cost of Goods Sold Allocable to Domestic Production Gross Receipts 10/14/2016
201642032 197.00-00 Amortization of Goodwill & Certain Other Intangibles 10/14/2016
201642032 848.05-03 Special Rules for Reinsurance 10/14/2016
201642032 848.06-06 Treatment of Reinsurance Contract 10/14/2016
201642032 1060.00-00 Special Allocation Rules for Certain Asset Acquisitions 10/14/2016
201642031 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/14/2016
201642031 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 10/14/2016
201642030 2041.03-00 General Power v. Not a General Power 10/14/2016
201642030 2501.01-00 Gift v. Not a Gift 10/14/2016
201642030 2601.03-01 Irrevocable Trusts 10/14/2016
201642029 2041.03-00 General Power v. Not a General Power 10/14/2016
201642029 2501.01-00 Gift v. Not a Gift 10/14/2016
201642029 2601.03-01 Irrevocable Trusts 10/14/2016
201642028 2601.03-01 Irrevocable Trusts 10/14/2016
201642028 2041.03-00 General Power v. Not a General Power 10/14/2016
201642028 2501.01-00 Gift v. Not a Gift 10/14/2016
201642027 2041.03-00 General Power v. Not a General Power 10/14/2016
201642027 2501.01-00 Gift v. Not a Gift 10/14/2016
201642027 2601.03-01 Irrevocable Trusts 10/14/2016
201642026 833.00-00 Treatment of Blue Cross Blue Shield Organizations 10/14/2016
201642026 833.03-00 Organizations Subject to Sec. 833 10/14/2016
201642026 833.03-01 Existing Blue Cross or Blue Shield Organizations 10/14/2016
201642026 833.03-03 Material Change in Operations Existing Blue Cross or Blue Shield Organizations 10/14/2016
201642025 1295.02-02 Retroactive Elections 10/14/2016
201642024 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642024 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/14/2016
201642023 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/14/2016
201642022 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642022 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/14/2016
201642021 1362.04-00 Inadvertent Terminations 10/14/2016
201642020 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642020 2010.04-00 Portability Election under ? 2010(c)(5)(A) 10/14/2016
201642019 673.00-00 Reversionary Interests 10/14/2016
201642019 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 10/14/2016
201642018 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642018 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642017 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642017 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642016 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642016 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642015 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642015 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642014 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642014 2010.00-00 Unified Credit Against Estate Tax 10/14/2016
201642013 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 10/14/2016
201642012 9100.22-00 Other 10/14/2016
201642012 992.02-00 Election 10/14/2016
201642011 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 10/14/2016
201642010 168.00-00 Modified Accelerated Cost Recovery System 10/14/2016
201642010 7701.00-00 Definitions 10/14/2016
201642010 9100.00-00 Extension of Time for Making Certain Elections 10/14/2016
201642010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016
201642009 7701.00-00 Definitions 10/14/2016
201642009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/14/2016

Official Adobe Website
Get Adobe ® Reader