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

5,401 - 5,600 of 62,065 files Show per page:  25 50 100 200 « Previous | 24 25 26 27 28 29 30 31 32 33 | 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
201535020 4945.04-04 Grants to Individuals 08/28/2015
201535019 501.33-00 Private v. Public Interest Served 08/28/2015
201535019 501.36-01 Section 501(c)(3) Organizations 08/28/2015
201535018 6335.00-00 Sale of Seized Property 08/28/2015
201535018 6335.05-00 Deed 08/28/2015
201535017 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 08/28/2015
201535016 6532.01-00 Erroneous Refund Recovery 08/28/2015
201535016 6532.00-00 Periods of Limitation on Suits (Barred v. Not Barred) 08/28/2015
201535015 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2015
201535015 7701.00-00 Definitions 08/28/2015
201535014 9100.22-00 Other 08/28/2015
201535014 992.02-00 Election 08/28/2015
201535013 9100.04-00 Section 168; MACRS 08/28/2015
201535012 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535011 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/28/2015
201535011 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535010 7701.00-00 Definitions 08/28/2015
201535010 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/28/2015
201535009 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/28/2015
201535009 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535008 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 08/28/2015
201535007 332.00-00 Complete Liquidation of Subsidiaries 08/28/2015
201535007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/28/2015
201535007 355.01-00 Spin-Off 08/28/2015
201535007 355.03-00 Active Business 08/28/2015
201535007 368.01-00 Statutory Merger or Consolidation (Type "A") 08/28/2015
201535006 355.01-00 Spin-Off 08/28/2015
201535005 9100.09-00 Section 442; Accounting Periods 08/28/2015
201535004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/28/2015
201535004 9100.00-00 Extension of Time for Making Certain Elections 08/28/2015
201535003 9100.01-00 Section 42; Low-Income Housing Credit 08/28/2015
201535003 42.00-00 Low-Income Housing Credit 08/28/2015
201535002 9100.22-00 Other 08/28/2015
201535002 263.16-00 Election to Deduct or Capitalize Certain Expenditures 08/28/2015
201535001 992.02-00 Election 08/28/2015
201535001 9100.22-00 Other 08/28/2015
201535000 6110.00-00 Index for Public Inspection of Written Determination 08/28/2015
201534020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534019 4945.04-04 Grants to Individuals 08/21/2015
201534018 4942.03-07 Set-Asides 08/21/2015
201534017 4945.04-04 Grants to Individuals 08/21/2015
201534016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/21/2015
201534013 9413.04-00 Other FTC Issues 08/21/2015
201534012 6601.10-00 Request for Interest Netting 08/21/2015
201534011 6224.01-02 Settlement of Penalties 08/21/2015
201534010 6231.03-00 Partnership Item 08/21/2015
201534009 6231.07-00 Tax Matters Partner 08/21/2015
201534008 6343.00-00 Authority to Release Levy 08/21/2015
201534007 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/21/2015
201534007 338.01-02 Time in which Election must be made 08/21/2015
201534006 9100.10-00 Section 446 08/21/2015
201534005 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 08/21/2015
201534005 9100.00-00 Extension of Time for Making Certain Elections 08/21/2015
201534004 9100.00-00 Extension of Time for Making Certain Elections 08/21/2015
201534004 7701.00-00 Definitions 08/21/2015
201534003 9100.00-00 Extension of Time for Making Certain Elections 08/21/2015
201534003 7701.00-00 Definitions 08/21/2015
201534002 9100.00-00 Extension of Time for Making Certain Elections 08/21/2015
201534002 7701.00-00 Definitions 08/21/2015
201534001 167.22-01 Normalization Rules 08/21/2015
201534000 6110.00-00 Index for Public Inspection of Written Determination 08/21/2015
201533026 408.03-00 Rollover Contributions 08/14/2015
201533025 408.03-00 Rollover Contributions 08/14/2015
201533024 408.03-00 Rollover Contributions 08/14/2015
201533023 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/14/2015
201533022 7428.02-00 Revocation (Gladstone Issue) 08/14/2015
201533021 4945.04-04 Grants to Individuals 08/14/2015
201533020 4945.04-04 Grants to Individuals 08/14/2015
201533019 4945.04-04 Grants to Individuals 08/14/2015
201533018 4945.04-04 Grants to Individuals 08/14/2015
201533017 4945.04-04 Grants to Individuals 08/14/2015
201533016 4942.03-07 Set-Asides 08/14/2015
201533015 4942.03-07 Set-Asides 08/14/2015
201533014 501.32-00 Income Inures v. does Not Inure to Private Individual 08/14/2015
201533013 412.06-00 Minimum Funding Waiver 08/14/2015
201533012 6045.07-01 Payments to Attorneys for Third Parties 08/14/2015
201533012 6050J.00-00 Returns Relating to Foreclosures and Abandonments of Security 08/14/2015
201533012 6041.05-00 Payments Specifically Included 08/14/2015
201533011 162.04-03 Capture Insurance 08/14/2015
201533011 832.00-00 Insurance Company Taxable Income 08/14/2015
201533010 1362.04-00 Inadvertent Terminations 08/14/2015
201533009 7701.00-00 Definitions 08/14/2015
201533009 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2015
201533008 7701.00-00 Definitions 08/14/2015
201533008 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2015
201533007 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/14/2015
201533007 7701.00-00 Definitions 08/14/2015
201533006 856.07-00 Treatment of Wholly Owned Subsidiaries 08/14/2015
201533005 9100.00-00 Extension of Time for Making Certain Elections 08/14/2015
201533005 856.07-00 Treatment of Wholly Owned Subsidiaries 08/14/2015
201533004 9100.20-00 Section 1502; Election to File Consolidated Return 08/14/2015
201533004 1502.75-00 Filing Requirements 08/14/2015
201533003 992.02-00 Election 08/14/2015
201533003 9100.22-00 Other 08/14/2015
201533002 45.00-00 Electricity Produced from Certain Renewable Sources 08/14/2015
201533001 45.00-00 Electricity Produced from Certain Renewable Sources 08/14/2015
201533000 6110.00-00 Index for Public Inspection of Written Determination 08/14/2015
201532042 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/07/2015
201532041 408.03-00 Rollover Contributions 08/07/2015
201532040 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/07/2015
201532039 408.03-00 Rollover Contributions 08/07/2015
201532038 408.03-00 Rollover Contributions 08/07/2015
201532037 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/07/2015
201532036 414.09-00 Certain Employee Contributions 08/07/2015
201532036 401.29-00 Cash or Deferred Arrangements 08/07/2015
201532036 415.00-00 Limitations on Benefits and Contributions Under Qualified Plans 08/07/2015
201532036 3401.01-00 Wages Subject to Withholding 08/07/2015
201532035 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 08/07/2015
201532034 45O.00-00 Agriculture Chemicals Security Credit 08/07/2015
201532033 954.03-00 Foreign Base Company Sales Income 08/07/2015
201532032 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 08/07/2015
201532031 2642.00-00 Inclusion Ratio 08/07/2015
201532031 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532031 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 08/07/2015
201532030 9100.22-00 Other 08/07/2015
201532030 1502.21-00 Consolidated Net Operating Loss Deduction 08/07/2015
201532029 118.00-00 Contributions to the Capital of a Corporation 08/07/2015
201532028 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532028 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 08/07/2015
201532027 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2015
201532026 72.19-00 Required Distributions Where Holder Dies 08/07/2015
201532026 72.19-01 Exceptions 08/07/2015
201532025 167.22-01 Normalization Rules 08/07/2015
201532024 167.22-01 Normalization Rules 08/07/2015
201532023 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 08/07/2015
201532023 672.05-00 Subpart E not to Result in Foreign Ownership 08/07/2015
201532023 672.05-01 Exceptions to General Rule 08/07/2015
201532023 7701.03-00 Association v. Trust 08/07/2015
201532022 6050P.00-00 Returns Relating to Cancellation of Indebtedness by Certain Financial Entities 08/07/2015
201532021 1031.02-00 Like Kind Property 08/07/2015
201532020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532018 167.22-01 Normalization Rules 08/07/2015
201532017 2632.00-00 Special Rules for Allocation of GST Exemption 08/07/2015
201532017 2652.01-02 Special Election for QTIP 08/07/2015
201532017 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532016 61.00-00 Gross Income v. Not Gross Income 08/07/2015
201532016 132.10-00 Transit Passes / Van Pools 08/07/2015
201532015 1362.04-00 Inadvertent Terminations 08/07/2015
201532014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532013 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532013 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532013 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532013 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532013 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532012 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532012 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532012 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532012 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532012 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532011 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532011 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532011 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532011 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532010 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532010 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532010 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532009 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532009 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532009 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532009 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532009 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532008 2001.00-00 Imposition and Rate of Tax 08/07/2015
201532008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 08/07/2015
201532008 2601.00-00 Tax On Generation Skipping Transfers 08/07/2015
201532008 643.00-00 Definitions Applicable to Subparts A, B, C, and D 08/07/2015
201532008 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/07/2015
201532007 9100.10-01 Accounting Methods 08/07/2015
201532007 9100.10-00 Section 446 08/07/2015
201532006 856.07-00 Treatment of Wholly Owned Subsidiaries 08/07/2015
201532006 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532005 9100.22-00 Other 08/07/2015
201532004 172.01-00 Carryback and Carryover 08/07/2015
201532004 9100.22-00 Other 08/07/2015
201532004 1502.21-00 Consolidated Net Operating Loss Deduction 08/07/2015
201532003 7701.00-00 Definitions 08/07/2015
201532003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/07/2015
201532002 9100.00-00 Extension of Time for Making Certain Elections 08/07/2015
201532002 2010.00-00 Unified Credit Against Estate Tax 08/07/2015
201532001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/07/2015
201532000 6110.00-00 Index for Public Inspection of Written Determination 08/07/2015
201531025 408.03-00 Rollover Contributions 07/31/2015
201531024 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 07/31/2015
201531023 4945.04-03 Influencing The Outcome of Elections 07/31/2015
201531022 501.03-33 Lessening the Burdens of Government 07/31/2015
201531021 411.02-05 Suspensions 07/31/2015
201531020 6320.00-00 Collection Due Process - Lien 07/31/2015
201531020 6330.00-00 Collection Due Process - Levy 07/31/2015
201531019 6707.00-00 Failure to Furnish Information Regarding Tax Shelters (See Also 6111.00-00) 07/31/2015
201531018 6338.00-00 Certificate of Sale; Deed of Real Property 07/31/2015

Official Adobe Website
Get Adobe ® Reader