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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51 - 75 of 62,933 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
201827014 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 07/06/2018
201827013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/06/2018
201827013 501.03-04 Unincorporated Associations 07/06/2018
201827012 6334.00-00 Property Exempt From Levy 07/06/2018
201827011 246.05-02 Holding Periods 07/06/2018
201827010 1362.02-03 Passive Investment Income 07/06/2018
201827010 1362.04-00 Inadvertent Terminations 07/06/2018
201827009 263.14-00 Allocation Between Capital Expenditure and Expense 07/06/2018
201827009 9100.00-00 Extension of Time for Making Certain Elections 07/06/2018
201827008 332.00-00 Complete Liquidation of Subsidiaries 07/06/2018
201827008 355.03-00 Active Business 07/06/2018
201827008 355.01-00 Spin-Off 07/06/2018
201827008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/06/2018
201827007 1502.75-00 Filing Requirements 07/06/2018
201827007 9100.20-00 Section 1502; Election to File Consolidated Return 07/06/2018
201827006 332.01-00 Nonrecognition of Gain or Loss 07/06/2018
201827006 368.04-00 Assets for Control of Transferee (Type "D") 07/06/2018
201827006 361.02-00 Distributions 07/06/2018
201827006 355.01-00 Spin-Off 07/06/2018
201827005 9100.00-00 Extension of Time for Making Certain Elections 07/06/2018
201827004 7701.00-00 Definitions 07/06/2018
201827004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/06/2018
201827003 2010.04-00 Portability Election under § 2010(c)(5)(A) 07/06/2018
201827003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 07/06/2018
201827002 7701.03-00 Association v. Trust 07/06/2018

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