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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576 - 600 of 62,065 files Show per page:  25 50 100 200 « Previous | 20 21 22 23 24 25 26 27 28 29 | 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
201738014 4942.03-07 Set-Asides 09/22/2017
201738013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2017
201738012 501.03-30 Organizational and Operational Tests 09/22/2017
201738012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2017
201738011 1362.02-03 Passive Investment Income 09/22/2017
201738011 1362.02-00 Termination of Election 09/22/2017
201738010 7701.00-00 Definitions 09/22/2017
201738009 2632.00-00 Special Rules for Allocation of GST Exemption 09/22/2017
201738009 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738009 2642.00-00 Inclusion Ratio 09/22/2017
201738008 2632.00-00 Special Rules for Allocation of GST Exemption 09/22/2017
201738008 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738008 2642.00-00 Inclusion Ratio 09/22/2017
201738007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2017
201738007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/22/2017
201738007 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738007 754.02-00 Timeliness of Election 09/22/2017
201738006 1502.75-00 Filing Requirements 09/22/2017
201738006 9100.20-00 Section 1502; Election to File Consolidated Return 09/22/2017
201738005 1502.21-00 Consolidated Net Operating Loss Deduction 09/22/2017
201738005 9100.22-00 Other 09/22/2017
201738004 856.07-00 Treatment of Wholly Owned Subsidiaries 09/22/2017
201738004 9100.00-00 Extension of Time for Making Certain Elections 09/22/2017
201738003 860D.00-00 REMIC Defined 09/22/2017
201738002 338.01-02 Time in which Election must be made 09/22/2017

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