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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76 - 100 of 68,744 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
202140009 4943.00-00 Excise Taxes on Excess Business Holdings 10/08/2021
202140008 9100.20-00 Section 1502; Election to File Consolidated Return 10/08/2021
202140007 9100.22-00 Other 10/08/2021
202140007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/08/2021
202140006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/08/2021
202140006 9100.00-00 Extension of Time for Making Certain Elections 10/08/2021
202140006 7701.00-00 Definitions 10/08/2021
202140005 1362.04-00 Inadvertent Terminations 10/08/2021
202140005 1362.00-00 Election by Small Business Corporation 10/08/2021
202140004 4161.01-00 Sport Fishing Equipment 10/08/2021
202140004 4161.00-00 Sporting Goods Taxes 10/08/2021
202140003 613A.04-02 Retailers Excluded 10/08/2021
202140002 165.06-00 Worthless Securities 10/08/2021
202140001 1362.01-01 Shareholder Consent 10/08/2021
202140001 1362.04-00 Inadvertent Terminations 10/08/2021
202140001 1361.03-02 Qualified Subchapter S Trusts 10/08/2021
202140000 6110.00-00 Index for Public Inspection of Written Determination 10/08/2021
202139011 501.03-30 Organizational and Operational Tests 10/01/2021
202139011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/01/2021
202139010 4945.04-04 Grants to Individuals 10/01/2021
202139009 6226B.00-00 Alternative to Payment of Imputed Underpayment 10/01/2021
202139008 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 10/01/2021
202139007 7526.00-00 Low-Income Taxpayer Clinics 10/01/2021
202139006 361.02-02 Certain Transfers to Creditors 10/01/2021
202139006 368.04-00 Assets for Control of Transferee (Type "D") 10/01/2021

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