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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451 - 500 of 63,558 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | 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
201833016 1362.00-00 Election by Small Business Corporation 08/17/2018
201833016 1362.04-00 Inadvertent Terminations 08/17/2018
201833015 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/17/2018
201833015 2601.04-00 Transitional Rules 08/17/2018
201833015 2601.00-00 Tax On Generation Skipping Transfers 08/17/2018
201833015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/17/2018
201833015 2601.04-01 Wills or Revocable Trusts Executed Before October 22, 1986 08/17/2018
201833014 419.00-00 Treatment of Funded Welfare Benefit Plans 08/17/2018
201833014 4976.01-00 Disqualified Benefits 08/17/2018
201833013 501.09-03 Inurement 08/17/2018
201833013 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 08/17/2018
201833012 401.29-00 Cash or Deferred Arrangements 08/17/2018
201833011 355.01-00 Spin-Off 08/17/2018
201833011 361.02-02 Certain Transfers to Creditors 08/17/2018
201833011 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 08/17/2018
201833010 1361.03-02 Qualified Subchapter S Trusts 08/17/2018
201833010 1362.04-00 Inadvertent Terminations 08/17/2018
201833009 1502.75-00 Filing Requirements 08/17/2018
201833009 9100.20-00 Section 1502; Election to File Consolidated Return 08/17/2018
201833008 7704.03-00 Qualifying Income 08/17/2018
201833007 754.02-00 Timeliness of Election 08/17/2018
201833007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/17/2018
201833006 7701.00-00 Definitions 08/17/2018
201833006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833006 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833005 7701.00-00 Definitions 08/17/2018
201833005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833005 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833004 7701.00-00 Definitions 08/17/2018
201833004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833004 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833003 7701.00-00 Definitions 08/17/2018
201833003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833003 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833002 7701.00-00 Definitions 08/17/2018
201833002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/17/2018
201833002 9100.00-00 Extension of Time for Making Certain Elections 08/17/2018
201833001 9100.22-00 Other 08/17/2018
201833001 992.02-00 Election 08/17/2018
201833000 6110.00-00 Index for Public Inspection of Written Determination 08/17/2018
201832020 412.00-00 Minimum Funding Standards 08/10/2018
201832019 501.03-30 Organizational and Operational Tests 08/10/2018
201832019 501.33-00 Private v. Public Interest Served 08/10/2018
201832019 501.32-00 Income Inures v. does Not Inure to Private Individual 08/10/2018
201832018 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/10/2018
201832018 501.06-01 Performance of Particular Services for Members 08/10/2018
201832017 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/10/2018
201832017 501.04-07 Homeowners Association 08/10/2018
201832016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 08/10/2018
201832016 501.04-07 Homeowners Association 08/10/2018

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