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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701 - 800 of 63,558 files Show per page:  25 50 100 200 « Previous | 4 5 6 7 8 9 10 11 12 13 | 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
201827001 9100.22-00 Other 07/06/2018
201827001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 07/06/2018
201827000 6110.00-00 Index for Public Inspection of Written Determination 07/06/2018
201826018 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 06/29/2018
201826017 4945.04-04 Grants to Individuals 06/29/2018
201826016 4945.04-04 Grants to Individuals 06/29/2018
201826015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/29/2018
201826011 6015.00-00 Innocent spouse (including Sections 66, 6013) 06/29/2018
201826010 7508.00-00 Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone 06/29/2018
201826009 414.08-00 Church Plan 06/29/2018
201826008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826008 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826007 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826006 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826006 2642.00-00 Inclusion Ratio 06/29/2018
201826006 2632.00-00 Special Rules for Allocation of GST Exemption 06/29/2018
201826005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826005 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 06/29/2018
201826004 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 06/29/2018
201826004 338.01-02 Time in which Election must be made 06/29/2018
201826003 4121.00-00 Imposition of Tax on Coal 06/29/2018
201826002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/29/2018
201826002 7701.00-00 Definitions 06/29/2018
201826001 9100.00-00 Extension of Time for Making Certain Elections 06/29/2018
201826001 2642.00-00 Inclusion Ratio 06/29/2018
201826001 2632.00-00 Special Rules for Allocation of GST Exemption 06/29/2018
201826000 6110.00-00 Index for Public Inspection of Written Determination 06/29/2018
201825035 4945.04-04 Grants to Individuals 06/22/2018
201825034 4945.04-04 Grants to Individuals 06/22/2018
201825033 4945.04-04 Grants to Individuals 06/22/2018
201825032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/22/2018
201825031 6513.00-00 Time Return Deemed Filed and Tax Considered Paid 06/22/2018
201825031 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 06/22/2018
201825030 6335.00-00 Sale of Seized Property 06/22/2018
201825029 6323.00-00 Validity and Priority of Lien Against Mortgagees, Pledgees, Purchasers, and Judgment Creditors (Valid v. Invalid) 06/22/2018
201825028 6694.00-00 Understatement of Taxpayer's Liability by Income Tax Return Preparer 06/22/2018
201825028 6694.02-00 Willful Understatement of Liability 06/22/2018
201825027 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/22/2018
201825027 162.21-01 Fines and Penalties 06/22/2018
201825027 162.05-03 Compromise Settlement of Claims 06/22/2018
201825026 45.00-00 Electricity Produced from Certain Renewable Sources 06/22/2018
201825025 45.00-00 Electricity Produced from Certain Renewable Sources 06/22/2018
201825024 453.00-00 Installment Method (Available v. Not Available) 06/22/2018
201825024 453.08-00 Revocation of Elections 06/22/2018
201825023 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825023 2642.00-00 Inclusion Ratio 06/22/2018
201825023 2654.03-00 Separate Shares 06/22/2018
201825022 7701.00-00 Definitions 06/22/2018
201825022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825022 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825021 468A.06-03 Disposition of Interest 06/22/2018
201825020 468A.06-03 Disposition of Interest 06/22/2018
201825019 468A.06-03 Disposition of Interest 06/22/2018
201825018 1361.00-00 Definitions 06/22/2018
201825018 1362.04-00 Inadvertent Terminations 06/22/2018
201825018 1362.00-00 Election by Small Business Corporation 06/22/2018
201825018 1361.01-04 More than One Class of Stock 06/22/2018
201825018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/22/2018
201825017 9100.02-03 R and D Expenditures 06/22/2018
201825017 9100.02-00 Section 59(e) 06/22/2018
201825016 1502.75-00 Filing Requirements 06/22/2018
201825016 9100.20-00 Section 1502; Election to File Consolidated Return 06/22/2018
201825015 1502.21-00 Consolidated Net Operating Loss Deduction 06/22/2018
201825015 9100.22-00 Other 06/22/2018
201825014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/22/2018
201825014 9100.22-00 Other 06/22/2018
201825013 2032.00-00 Alternate Valuation 06/22/2018
201825013 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825012 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 06/22/2018
201825012 4976.01-00 Disqualified Benefits 06/22/2018
201825012 419.00-00 Treatment of Funded Welfare Benefit Plans 06/22/2018
201825011 7701.00-00 Definitions 06/22/2018
201825011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825010 7701.00-00 Definitions 06/22/2018
201825010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825009 7701.00-00 Definitions 06/22/2018
201825008 7701.00-00 Definitions 06/22/2018
201825008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825007 2601.00-00 Tax On Generation Skipping Transfers 06/22/2018
201825006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 06/22/2018
201825006 9100.22-00 Other 06/22/2018
201825005 7701.00-00 Definitions 06/22/2018
201825005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825005 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825004 4940.00-00 Excise Tax on Net Investment Income (Applicable v. Not Applicable) 06/22/2018
201825004 509.01-01 Private Foundation 06/22/2018
201825004 507.00-00 Termination of Private Foundation Status 06/22/2018
201825004 501.03-02 Foundations 06/22/2018
201825004 4958.00-00 Excess Benefit Transaction 06/22/2018
201825004 4945.00-00 Excise Taxes on Taxable Expenditures 06/22/2018
201825004 4942.00-00 Taxes on Failure to Distribute Income 06/22/2018
201825004 4941.00-00 Excise Taxes on Acts of Self-Dealing 06/22/2018

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