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

51 - 75 of 63,374 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
201839011 1362.01-00 Eligible v. Ineligible 09/28/2018
201839011 1362.00-00 Election by Small Business Corporation 09/28/2018
201839010 4980.02-00 Exceptions 09/28/2018
201839010 401.03-00 Impossibility of Diversion 09/28/2018
201839009 9100.20-00 Section 1502; Election to File Consolidated Return 09/28/2018
201839009 1502.75-00 Filing Requirements 09/28/2018
201839008 992.02-00 Election 09/28/2018
201839008 9100.22-00 Other 09/28/2018
201839007 992.02-00 Election 09/28/2018
201839007 9100.22-00 Other 09/28/2018
201839006 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 09/28/2018
201839006 368.04-00 Assets for Control of Transferee (Type "D") 09/28/2018
201839006 368.00-00 Definitions Relating to Corporate Reorganizations 09/28/2018
201839006 361.02-02 Certain Transfers to Creditors 09/28/2018
201839006 361.02-00 Distributions 09/28/2018
201839006 355.01-00 Spin-Off 09/28/2018
201839005 402.08-05 By a Surviving Spouse 09/28/2018
201839004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/28/2018
201839004 754.02-00 Timeliness of Election 09/28/2018
201839003 9100.00-00 Extension of Time for Making Certain Elections 09/28/2018
201839003 2642.00-00 Inclusion Ratio 09/28/2018
201839003 2632.00-00 Special Rules for Allocation of GST Exemption 09/28/2018
201839002 168.36-00 Additional First Year Depreciation 09/28/2018
201839001 9100.00-00 Extension of Time for Making Certain Elections 09/28/2018
201839001 2642.00-00 Inclusion Ratio 09/28/2018

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader