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

451 - 500 of 67,203 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | 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
202031003 115.03-00 Essential Governmental Function 07/31/2020
202031002 336.01-00 General Rule 07/31/2020
202031002 368.06-00 Change in Identity, etc. (Type "F") 07/31/2020
202031002 7701.01-00 Associations v. Corporations 07/31/2020
202031002 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 07/31/2020
202031001 856.00-00 Definition of Real Estate Investment Trust 07/31/2020
202031001 856.02-00 Investment Requirements 07/31/2020
202031001 856.04-00 Rents From Real Property 07/31/2020
202031000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2020
202029006 408.03-00 Rollover Contributions 07/17/2020
202029005 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029004 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/17/2020
202029003 355.03-00 Active Business 07/17/2020
202029002 856.01-00 Income Requirements 07/17/2020
202029002 856.00-00 Definition of Real Estate Investment Trust 07/17/2020
202029001 263.14-00 Allocation Between Capital Expenditure and Expense 07/17/2020
202029001 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020
202029000 6110.00-00 Index for Public Inspection of Written Determination 07/17/2020
202028003 4945.04-04 Grants to Individuals 07/10/2020
202028002 4945.04-04 Grants to Individuals 07/10/2020
202028001 4942.03-07 Set-Asides 07/10/2020
202028000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2020
202027003 170.00-00 Charitable, Etc. Contributions and Gifts 07/02/2020
202027003 265.00-00 Expenses and Interest Relating to Tax-Exempt Income (Deductible v. Not Deductible) 07/02/2020
202027003 512.10-00 Modifications 07/02/2020
202027002 9100.00-00 Extension of Time for Making Certain Elections 07/02/2020
202027001 1362.00-00 Election by Small Business Corporation 07/02/2020
202027001 1362.01-00 Eligible v. Ineligible 07/02/2020
202027001 1362.02-00 Termination of Election 07/02/2020
202027000 6110.00-00 Index for Public Inspection of Written Determination 07/02/2020
202026004 4945.04-04 Grants to Individuals 06/26/2020
202026003 4945.04-04 Grants to Individuals 06/26/2020
202026002 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 06/26/2020
202026002 6501.03-01 Date Return Filed 06/26/2020
202026002 6501.03-03 Date Limitations Begin 06/26/2020
202026002 6501.04-11 Amended Returns 06/26/2020
202026002 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 06/26/2020
202026002 6511.01-01 Return Filed 06/26/2020
202026002 6511.01-03 Claim Filed Late 06/26/2020
202026002 6511.09-00 Timeliness of Claim 06/26/2020
202026002 6511.10-00 Return Filed 06/26/2020
202026001 355.10-00 Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled 06/26/2020
202026001 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 06/26/2020
202026001 368.04-00 Assets for Control of Transferee (Type "D") 06/26/2020
202026001 355.01-01 Split-Off 06/26/2020
202026001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/26/2020
202026000 6110.00-00 Index for Public Inspection of Written Determination 06/26/2020
202025001 4942.03-07 Set-Asides 06/19/2020
202025000 6110.00-00 Index for Public Inspection of Written Determination 06/19/2020

« Previous | 6 7 8 9 10 11 12 13 14 15 | Next » 
Official Adobe Website
Get Adobe ® Reader