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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

701 - 800 of 63,921 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
201837005 2511.00-00 Transfers in General (Gift v. Not a Gift) 09/14/2018
201837005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/14/2018
201837005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/14/2018
201837005 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 09/14/2018
201837004 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 09/14/2018
201837003 1502.21-00 Consolidated Net Operating Loss Deduction 09/14/2018
201837003 9100.22-00 Other 09/14/2018
201837002 1361.05-00 Qualified Subchapter S Subsidiary 09/14/2018
201837002 9100.00-00 Extension of Time for Making Certain Elections 09/14/2018
201837002 1362.01-03 Late Elections 09/14/2018
201837001 1295.02-02 Retroactive Elections 09/14/2018
201837000 6110.00-00 Index for Public Inspection of Written Determination 09/14/2018
201836010 4945.04-04 Grants to Individuals 09/05/2018
201836009 501.06-01 Performance of Particular Services for Members 09/05/2018
201836008 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 09/07/2018
201836007 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2018
201836006 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 09/07/2018
201836006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/07/2018
201836006 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 09/07/2018
201836006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 09/07/2018
201836005 472.00-00 Last-In, First-Out Inventories 09/07/2018
201836004 2632.00-00 Special Rules for Allocation of GST Exemption 09/07/2018
201836003 9100.22-00 Other 09/07/2018
201836003 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/07/2018
201836002 9100.22-00 Other 09/07/2018
201836002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/07/2018
201836001 368.04-00 Assets for Control of Transferee (Type "D") 09/07/2018
201836001 355.01-00 Spin-Off 09/07/2018
201836000 6110.00-00 Index for Public Inspection of Written Determination 09/07/2018
201835017 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/31/2018
201835016 4945.04-04 Grants to Individuals 08/31/2018
201835015 4945.04-04 Grants to Individuals 08/31/2018
201835014 4942.03-07 Set-Asides 08/31/2018
201835013 4942.03-07 Set-Asides 08/31/2018
201835012 501.35-00 "Exclusively" Test 08/31/2018
201835012 501.31-00 Proof of Exemption 08/31/2018
201835012 501.03-05 Corporations 08/31/2018
201835012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018
201835011 501.09-04 Membership 08/31/2018
201835011 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/31/2018
201835010 521.00-00 Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) 08/31/2018
201835009 501.36-00 Business Activities 08/31/2018
201835009 501.33-00 Private v. Public Interest Served 08/31/2018
201835009 501.32-01 Distribution of Assets to Private Individuals 08/31/2018
201835009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/31/2018
201835008 501.36-03 Publishing Activities, Radio, Television, etc. 08/31/2018
201835007 501.07-05 Business with Nonmembers 08/31/2018
201835007 501.07-01 Profit v. Not for Profit 08/31/2018
201835007 501.07-00 Social Clubs 08/31/2018
201835006 501.36-00 Business Activities 08/31/2018
201835006 501.35-00 "Exclusively" Test 08/31/2018
201835006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/31/2018
201835005 2010.04-00 Portability Election under ยง 2010(c)(5)(A) 08/31/2018
201835004 263.02-01 Oil and Gas Wells (See Also 291.02-01 et seq.) 08/31/2018
201835004 167.13-21 Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) 08/31/2018
201835003 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/31/2018
201835003 338.01-02 Time in which Election must be made 08/31/2018
201835002 468A.04-02 Revised Schedules 08/31/2018
201835001 368.05-00 Recapitalization (Type "E") 08/31/2018
201835001 368.04-00 Assets for Control of Transferee (Type "D") 08/31/2018
201835001 355.01-00 Spin-Off 08/31/2018
201835001 351.00-00 Transfer to Corporation Controlled by Transferor 08/31/2018
201835001 311.01-00 With Respect to its Stock 08/31/2018
201835001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/31/2018
201835000 6110.00-00 Index for Public Inspection of Written Determination 08/31/2018
201834016 4945.04-04 Grants to Individuals 08/24/2018
201834015 4945.04-04 Grants to Individuals 08/24/2018
201834014 4945.04-04 Grants to Individuals 08/24/2018
201834013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/24/2018
201834012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/24/2018
201834011 2519.00-00 Disposition of Certain Life Estates 08/24/2018
201834011 2511.00-00 Transfers in General (Gift v. Not a Gift) 08/24/2018
201834011 2044.00-00 Certain Property for which Marital Deduction was Previously Allowed 08/24/2018
201834011 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 08/24/2018
201834010 1031.00-00 Exchange of Property Held for Productive Use or Investment 08/24/2018
201834009 1361.03-03 Electing Small Business Trusts 08/24/2018
201834008 1361.03-03 Electing Small Business Trusts 08/24/2018
201834007 1361.03-03 Electing Small Business Trusts 08/24/2018
201834006 355.03-00 Active Business 08/24/2018
201834006 355.01-01 Split-Off 08/24/2018
201834006 355.01-00 Spin-Off 08/24/2018
201834005 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834005 7701.00-00 Definitions 08/24/2018
201834005 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 08/24/2018
201834005 2632.00-00 Special Rules for Allocation of GST Exemption 08/24/2018
201834004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/24/2018
201834004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/24/2018
201834003 7701.00-00 Definitions 08/24/2018
201834002 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834002 2642.00-00 Inclusion Ratio 08/24/2018
201834001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/24/2018
201834001 9100.00-00 Extension of Time for Making Certain Elections 08/24/2018
201834001 7701.00-00 Definitions 08/24/2018
201834000 6110.00-00 Index for Public Inspection of Written Determination 08/24/2018
201833032 501.36-00 Business Activities 08/17/2018
201833032 501.35-00 "Exclusively" Test 08/17/2018
201833032 501.33-00 Private v. Public Interest Served 08/17/2018
201833031 4945.04-04 Grants to Individuals 08/17/2018
201833030 4945.04-04 Grants to Individuals 08/17/2018
201833029 4945.04-04 Grants to Individuals 08/17/2018

« Previous | 4 5 6 7 8 9 10 11 12 13 | Next » 
Official Adobe Website
Get Adobe ® Reader