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
76 - 100 of 63,374 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
201839000 6110.00-00 Index for Public Inspection of Written Determination 09/28/2018
201838010 4945-04-04 Grants to Individuals 09/21/2018
201838009 501.03-30 Organizational and Operational Tests 09/21/2018
201838009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/21/2018
201838008 501.33-00 Private v. Public Interest Served 09/21/2018
201838008 501.03-05 Corporations 09/21/2018
201838008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/21/2018
201838007 671.03-00 Allocation of Income and Deductions 09/21/2018
201838007 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838007 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838007 2041.03-00 General Power v. Not a General Power 09/21/2018
201838007 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838006 671.03-00 Allocation of Income and Deductions 09/21/2018
201838006 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838006 2041.03-00 General Power v. Not a General Power 09/21/2018
201838006 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838005 671.03-00 Allocation of Income and Deductions 09/21/2018
201838005 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
201838005 2041.03-00 General Power v. Not a General Power 09/21/2018
201838005 1014.00-00 Basis of Property Acquired From a Decedent 09/21/2018
201838004 671.03-00 Allocation of Income and Deductions 09/21/2018
201838004 2514.02-00 Power Created After October 21, 1942 09/21/2018
201838004 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 09/21/2018
« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader