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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Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201746028 501.06-03 Professional Associations (See Also 0501.03-11) 11/17/2017
201746028 501.06-01 Performance of Particular Services for Members 11/17/2017
201746027 501.32-00 Income Inures v. does Not Inure to Private Individual 11/17/2017
201746027 501.05-01 Agriculture and Horticulture Organizations 11/17/2017
201746026 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2017
201746025 6103.01-00 General Rule 11/17/2017
201746024 6343.00-00 Authority to Release Levy 11/17/2017
201746023 3504.01-00 Employer Appointment of Agent 11/17/2017
201746023 3504.00-00 Acts to be Performed by Agents 11/17/2017
201746022 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 11/17/2017
201746022 953.00-00 Insurance Income 11/17/2017
201746022 848.06-02 Exceptions 11/17/2017
201746022 848.00-00 Capitalization of Policy Acquisition Expenses 11/17/2017
201746022 807.04-03 Contracts Issued by Foreign Branches of Domestic Life Insurance Companies 11/17/2017
201746022 807.00-00 Rules for Certain Reserves 11/17/2017
201746022 368.06-00 Change in Identity, etc. (Type "F") 11/17/2017
201746022 368.00-00 Definitions Relating to Corporate Reorganizations 11/17/2017
201746022 367.00-00 Foreign Corporations 11/17/2017
201746022 351.00-00 Transfer to Corporation Controlled by Transferor 11/17/2017
201746021 9100.22-00 Other 11/17/2017
201746020 9100.00-00 Extension of Time for Making Certain Elections 11/17/2017
201746019 614.04-00 Aggregating Non-Operating Mineral Interests 11/17/2017
201746018 992.02-00 Election 11/17/2017
201746018 9100.22-00 Other 11/17/2017
201746017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/17/2017

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