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 62,465 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
201815003 1362.01-00 Eligible v. Ineligible 04/13/2018
201815003 1362.00-00 Election by Small Business Corporation 04/13/2018
201815003 1361.05-00 Qualified Subchapter S Subsidiary 04/13/2018
201815003 1361.01-04 More than One Class of Stock 04/13/2018
201815003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 04/13/2018
201815003 1361.00-00 Definitions 04/13/2018
201815002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/13/2018
201815002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/13/2018
201815001 9100.00-00 Extension of Time for Making Certain Elections 04/13/2018
201815001 2032.00-00 Alternate Valuation 04/13/2018
201815000 6110.00-00 Index for Public Inspection of Written Determination 04/13/2018
201814014 4945.04-04 Grants to Individuals 04/06/2018
201814013 4945.04-04 Grants to Individuals 04/06/2018
201814012 501.12-00 Local Benevolent Life Insurance Associations, etc. 04/06/2018
201814011 501.06-02 Conduct of Business for Profit 04/06/2018
201814011 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/06/2018
201814010 501.36-01 Section 501(c)(3) Organizations 04/06/2018
201814010 501.03-05 Corporations 04/06/2018
201814010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/06/2018
201814009 501.03-30 Organizational and Operational Tests 04/06/2018
201814008 9100.00-00 Extension of Time for Making Certain Elections 04/06/2018
201814008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/06/2018
201814007 7701.00-00 Definitions 04/06/2018
201814006 1295.02-02 Retroactive Elections 04/06/2018
201814005 2601.00-00 Tax On Generation Skipping Transfers 04/06/2018

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