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 68,744 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
202141002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 10/15/2021
202141001 168.00-00 Modified Accelerated Cost Recovery System 10/15/2021
202141000 6110.00-00 Index for Public Inspection of Written Determination 10/15/2021
202140017 501.03-19 Public Recreation Facilities and Athletic Organizations 10/08/2021
202140017 501.35-00 "Exclusively" Test 10/08/2021
202140017 501.33-00 Private v. Public Interest Served 10/08/2021
202140017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/08/2021
202140016 865.00-00 Source Rules for Personal Property Sales 10/08/2021
202140015 1361.03-00 Certain Trusts Permitted as Shareholders 10/08/2021
202140015 1361.00-00 Definitions 10/08/2021
202140015 1362.04-00 Inadvertent Terminations 10/08/2021
202140015 1362.02-02 Ceases to be Small Business Corporation 10/08/2021
202140015 1362.02-00 Termination of Election 10/08/2021
202140015 1362.00-00 Election by Small Business Corporation 10/08/2021
202140015 1361.03-03 Electing Small Business Trusts 10/08/2021
202140014 168.24-00 Public Utility Property 10/08/2021
202140013 9100.00-00 Extension of Time for Making Certain Elections 10/08/2021
202140013 25.00-00 Interest on Certain Home Mortgages (Credit for) 10/08/2021
202140012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/08/2021
202140011 408.08-00 Tax Treatment of Accounts and Annuities 10/08/2021
202140011 408.00-00 Individual Retirement Accounts 10/08/2021
202140011 401.06-02 Employee Dies Before Entire Interest Distributed 10/08/2021
202140011 401.06-01 In General 10/08/2021
202140011 401.06-00 Required Distributions 10/08/2021
202140010 1362.04-00 Inadvertent Terminations 10/08/2021

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