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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626 - 650 of 62,065 files Show per page:  25 50 100 200 « Previous | 22 23 24 25 26 27 28 29 30 31 | 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
201737005 1362.04-00 Inadvertent Terminations 09/15/2017
201737005 1362.02-02 Ceases to be Small Business Corporation 09/15/2017
201737005 1361.03-03 Electing Small Business Trusts 09/15/2017
201737004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 09/15/2017
201737004 2010.04-00 Portability Election under ? 2010(c)(5)(A) 09/15/2017
201737003 4943.03-00 Definition of Excess Business Holdings 09/15/2017
201737002 9100.04-00 Section 168; MACRS 09/15/2017
201737002 168.29-02 Tax-Exempt Use Property 09/15/2017
201737001 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/15/2017
201737001 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/15/2017
201737000 6110.00-00 Index for Public Inspection of Written Determination 09/15/2017
201736031 4945.04-04 Grants to Individuals 09/08/2017
201736030 4945.04-04 Grants to Individuals 09/08/2017
201736029 4942.03-07 Set-Asides 09/08/2017
201736028 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 09/08/2017
201736028 501.06-01 Performance of Particular Services for Members 09/08/2017
201736027 501.04-07 Homeowners Association 09/08/2017
201736026 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 09/08/2017
201736026 501.04-0 Local Associations of Employees 09/08/2017
201736025 501.03-30 Organizational and Operational Tests 09/08/2017
201736025 501.33-00 Private v. Public Interest Served 09/08/2017
201736024 501.03-30 Organizational and Operational Tests 09/08/2017
201736023 170.12-09 Substantiation 09/08/2017
201736022 72.16-01 Exception For Certain Loans 09/08/2017
201736021 6038.00-00 Information with Respect to Certain Foreign Corporations and Partnerships 09/08/2017

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