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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601 - 650 of 64,037 files Show per page:  25 50 100 200 « Previous | 9 10 11 12 13 14 15 16 17 18 | Next » 
Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
201845024 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/09/2018
201845023 7701.00-00 Definitions 11/09/2018
201845022 7701.00-00 Definitions 11/09/2018
201845021 1362.01-03 Late Elections 11/09/2018
201845021 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845021 1362.00-00 Election by Small Business Corporation 11/09/2018
201845020 1011.00-00 Adjusted Basis for Determining Gain or Loss 11/09/2018
201845020 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 11/09/2018
201845020 7702B.00-00 Treatment of Qualified Long-Term Care Insurance 11/09/2018
201845020 803.00-00 Life Insurance Gross Income 11/09/2018
201845020 805.00-00 General Deductions 11/09/2018
201845020 807.01-00 Adjustments for Increase or Decrease 11/09/2018
201845020 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 11/09/2018
201845019 853.01-00 Election 11/09/2018
201845019 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845018 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845018 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845018 853.01-00 Election 11/09/2018
201845017 853.01-00 Election 11/09/2018
201845017 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845016 853.01-00 Election 11/09/2018
201845016 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845016 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845015 1296.00-00 Passive Foreign Investment Company 11/09/2018
201845015 853.01-00 Election 11/09/2018
201845015 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845014 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 11/09/2018
201845014 2522.00-00 Charitable and Similar Gifts (Deductible v. Not Deductible) 11/09/2018
201845014 664.00-00 Charitable Remainder Trusts 11/09/2018
201845014 664.03-00 Definitions 11/09/2018
201845014 2055.00-00 Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) 11/09/2018
201845014 664.03-02 Charitable Remainder Unitrust 11/09/2018
201845013 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 11/09/2018
201845013 1362.01-03 Late Elections 11/09/2018
201845012 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845012 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 11/09/2018
201845011 1362.00-00 Election by Small Business Corporation 11/09/2018
201845011 1362.01-00 Eligible v. Ineligible 11/09/2018
201845011 1362.01-02 Election After Termination 11/09/2018
201845010 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845010 2652.01-02 Special Election for QTIP 11/09/2018
201845009 355.01-00 Spin-Off 11/09/2018
201845009 368.04-00 Assets for Control of Transferee (Type "D") 11/09/2018
201845008 1362.02-02 Ceases to be Small Business Corporation 11/09/2018
201845008 1361.03-03 Electing Small Business Trusts 11/09/2018
201845007 2642.00-00 Inclusion Ratio 11/09/2018
201845007 2654.03-00 Separate Shares 11/09/2018
201845007 9100.00-00 Extension of Time for Making Certain Elections 11/09/2018
201845006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 11/09/2018
201845006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 11/09/2018

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