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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4,401 - 4,600 of 62,753 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
201625013 355.02-00 Non Pro Rata Distributions, etc. 06/17/2016
201625013 355.03-00 Active Business 06/17/2016
201625013 368.01-00 Statutory Merger or Consolidation (Type "A") 06/17/2016
201625013 368.08-08 Transfers to Controlled Corporations 06/17/2016
201625013 355.01-01 Split-Off 06/17/2016
201625012 355.02-00 Non Pro Rata Distributions, etc. 06/17/2016
201625012 355.03-00 Active Business 06/17/2016
201625012 368.01-00 Statutory Merger or Consolidation (Type "A") 06/17/2016
201625012 368.08-08 Transfers to Controlled Corporations 06/17/2016
201625012 355.01-01 Split-Off 06/17/2016
201625011 167.03-00 Reasonable Allowance 06/17/2016
201625010 83.02-04 Revocability of Election 06/17/2016
201625009 9100.22-00 Other 06/17/2016
201625009 337.00-00 Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) 06/17/2016
201625008 83.02-04 Revocability of Election 06/17/2016
201625007 83.02-04 Revocability of Election 06/17/2016
201625006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/17/2016
201625006 9100.22-00 Other 06/17/2016
201625005 4976.01-00 Disqualified Benefits 06/17/2016
201625005 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 06/17/2016
201625005 401.27-00 Medical, Etc. Benefits 06/17/2016
201625004 501.09-03 Inurement 06/17/2016
201625004 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 06/17/2016
201625003 4942.03-05 Qualifying Distribution 06/17/2016
201625003 9100.00-00 Extension of Time for Making Certain Elections 06/17/2016
201625003 4942.03-02 Distributable Amount 06/17/2016
201625002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 06/17/2016
201625002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 06/17/2016
201625001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 06/17/2016
201625000 6110.00-00 Index for Public Inspection of Written Determination 06/17/2016
201624024 431.00-00 Minimum Funding Standards for Multiemployer Plans 06/10/2016
201624023 501.33-00 Private v. Public Interest Served 06/10/2016
201624022 45O.00-00 Agriculture Chemicals Security Credit 06/10/2016
201624021 263.08-04 Acquisition Costs 06/10/2016
201624021 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/10/2016
201624020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016
201624020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016
201624019 2010.00-00 Unified Credit Against Estate Tax 06/10/2016
201624019 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624018 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624018 2010.00-00 Unified Credit Against Estate Tax 06/10/2016
201624017 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624017 2010.00-00 Unified Credit Against Estate Tax 06/10/2016
201624016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016
201624016 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016
201624015 2632.03-00 Allocation of Unused GST Exemption 06/10/2016
201624015 2652.01-02 Special Election for QTIP 06/10/2016
201624015 2654.00-00 Special Rules 06/10/2016
201624015 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624015 2056.01-00 Terminable Interests 06/10/2016
201624014 2010.00-00 Unified Credit Against Estate Tax 06/10/2016
201624014 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624013 4941.04-00 Definition of Self-Dealing 06/10/2016
201624012 131.02-00 Difficulty of Care Payments 06/10/2016
201624012 6041.08-00 Payments By United States Or A State 06/10/2016
201624012 6041A.04-00 Payments by Governmental Units 06/10/2016
201624012 6051.00-00 Receipts for Employees 06/10/2016
201624011 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/10/2016
201624010 7701.00-00 Definitions 06/10/2016
201624010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2016
201624009 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624008 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624007 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/10/2016
201624006 7701.00-00 Definitions 06/10/2016
201624005 754.02-00 Timeliness of Election 06/10/2016
201624005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/10/2016
201624004 355.03-00 Active Business 06/10/2016
201624004 355.03-01 Five-Year Requirement 06/10/2016
201624004 355.01-00 Spin-Off 06/10/2016
201624003 1362.04-00 Inadvertent Terminations 06/10/2016
201624002 9100.00-00 Extension of Time for Making Certain Elections 06/10/2016
201624002 2010.00-00 Unified Credit Against Estate Tax 06/10/2016
201624001 4941.04-00 Definition of Self-Dealing 06/10/2016
201624000 6110.00-00 Index for Public Inspection of Written Determination 06/10/2016
201623018 4945.04-04 Grants to Individuals 06/03/2016
201623017 4945.04-04 Grants to Individuals 06/03/2016
201623016 4945.04-04 Grants to Individuals 06/03/2016
201623015 4945.04-04 Grants to Individuals 06/03/2016
201623014 4945.04-04 Grants to Individuals 06/03/2016
201623013 501.04-07 Homeowners Association 06/03/2016
201623012 501.07-00 Social Clubs 06/03/2016
201623011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/03/2016
201623010 6404.05-00 Penalty Assessments 06/03/2016
201623010 6702.00-00 Frivolous Income Tax Return 06/03/2016
201623009 108.01-04 Qualified Real Property Business Indebtedness Exclusion 06/03/2016
201623008 7701.00-00 Definitions 06/03/2016
201623007 860G.00-00 Other Definitions and Special Rules 06/03/2016
201623007 857.02-02 Income from Foreclosure Property 06/03/2016
201623006 162.21-01 Fines and Penalties 06/03/2016
201623005 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 9100.00-00 Extension of Time for Making Certain Elections 06/03/2016
201623004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/03/2016
201623004 7701.00-00 Definitions 06/03/2016
201623003 131.02-00 Difficulty of Care Payments 06/03/2016
201623003 6041.08-00 Payments By United States Or A State 06/03/2016
201623003 6051.00-00 Receipts for Employees 06/03/2016
201623002 1362.04-00 Inadvertent Terminations 06/03/2016
201623001 408.06-00 Distributions 06/03/2016
201623000 6110.00-00 Index for Public Inspection of Written Determination 06/03/2016
201622040 402.08-00 Rollover Contributions 05/27/2016
201622039 408.03-00 Rollover Contributions 05/27/2016
201622038 408.03-00 Rollover Contributions 05/27/2016
201622037 408.03-00 Rollover Contributions 05/27/2016
201622036 408.03-00 Rollover Contributions 05/27/2016
201622035 501.03-05 Corporations 05/27/2016
201622034 4945.04-04 Grants to Individuals 05/27/2016
201622033 501.06-01 Performance of Particular Services for Members 05/27/2016
201622032 1313.01-00 Determination v. No Determination 05/27/2016
201622031 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 05/27/2016
201622030 1295.02-02 Retroactive Elections 05/27/2016
201622029 1295.02-02 Retroactive Elections 05/27/2016
201622028 1295.02-02 Retroactive Elections 05/27/2016
201622027 2010.00-00 Unified Credit Against Estate Tax 05/27/2016
201622027 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622026 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622026 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622025 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622025 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/27/2016
201622024 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622023 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622023 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622022 992.02-00 Election 05/27/2016
201622022 9100.22-00 Other 05/27/2016
201622021 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622021 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 05/27/2016
201622020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622020 7701.00-00 Definitions 05/27/2016
201622019 9100.22-00 Other 05/27/2016
201622019 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/27/2016
201622018 7701.00-00 Definitions 05/27/2016
201622018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622017 7701.00-00 Definitions 05/27/2016
201622017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622016 7701.00-00 Definitions 05/27/2016
201622015 1362.04-00 Inadvertent Terminations 05/27/2016
201622014 351.13-00 Investment Company Exception 05/27/2016
201622013 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622013 2652.01-02 Special Election for QTIP 05/27/2016
201622013 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622012 338.02-00 Qualified Stock Purchase 05/27/2016
201622012 332.00-00 Complete Liquidation of Subsidiaries 05/27/2016
201622011 6041.00-00 Information at Source 05/27/2016
201622011 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 05/27/2016
201622010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/27/2016
201622009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/27/2016
201622009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/27/2016
201622008 7701.00-00 Definitions 05/27/2016
201622007 453.13-01 Exceptions to Dealer Dispositions 05/27/2016
201622006 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622006 2642.00-00 Inclusion Ratio 05/27/2016
201622006 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622005 2642.00-00 Inclusion Ratio 05/27/2016
201622005 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622005 2632.00-00 Special Rules for Allocation of GST Exemption 05/27/2016
201622004 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/27/2016
201622004 7701.00-00 Definitions 05/27/2016
201622003 141.07-00 Management Contracts 05/27/2016
201622002 9100.00-00 Extension of Time for Making Certain Elections 05/27/2016
201622001 351.13-00 Investment Company Exception 05/27/2016
201622000 6110.00-00 Index for Public Inspection of Written Determination 05/27/2016
201621022 408.03-00 Rollover Contributions 05/20/2016
201621020 408.03-00 Rollover Contributions 05/20/2016
201621019 4945.04-04 Grants to Individuals 05/20/2016
201621018 4945.04-04 Grants to Individuals 05/20/2016
201621017 501.06-03 Professional Associations (See Also 0501.03-11) 05/20/2016
201621016 501.03-08 Educational Organizations 05/20/2016
201621015 170.07-06 Publicly Supported Organizations 05/20/2016
201621014 6103.05-08 Disclosure of Decedent's Return 05/20/2016
201621014 6103.05-05 Disclosure of Estate Return 05/20/2016
201621013 7402.00-00 Jurisdiction of District Courts 05/20/2016
201621012 7602.00-00 Examination of Books and Witnesses 05/20/2016
201621011 9999.92-01 Freedom of Information Act 05/20/2016
201621010 69.04.00-00 REFUNDS: Offset 05/20/2016
201621009 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/20/2016
201621009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/20/2016
201621008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 05/20/2016
201621008 2010.04-00 Portability Election under ? 2010(c)(5)(A) 05/20/2016
201621007 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621007 2010.00-00 Unified Credit Against Estate Tax 05/20/2016
201621006 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621005 7701.00-00 Definitions 05/20/2016
201621005 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621004 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621004 7701.00-00 Definitions 05/20/2016
201621003 7701.00-00 Definitions 05/20/2016
201621003 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621002 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621002 7701.00-00 Definitions 05/20/2016
201621001 9100.00-00 Extension of Time for Making Certain Elections 05/20/2016
201621001 7701.00-00 Definitions 05/20/2016
201621000 6110.00-00 Index for Public Inspection of Written Determination 05/20/2016
201621021 408.03-00 Rollover Contributions 05/18/2016
201620020 408.03-00 Rollover Contributions 05/13/2016
201620019 4971.08-00 Liquidity Shortfall 05/13/2016
201620018 4945.04-04 Grants to Individuals 05/13/2016
201620017 4945.04-04 Grants to Individuals 05/13/2016

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