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 63,747 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
201850002 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850001 1014.00-00 Basis of Property Acquired From a Decedent 12/14/2018
201850001 671.03-00 Allocation of Income and Deductions 12/14/2018
201850001 2514.02-00 Power Created After October 21, 1942 12/14/2018
201850001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 12/14/2018
201850001 2041.03-00 General Power v. Not a General Power 12/14/2018
201850000 6110.00-00 Index for Public Inspection of Written Determination 12/14/2018
201849018 408.03-00 Rollover Contributions 12/07/2018
201849017 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/07/2018
201849016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849014 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/07/2018
201849013 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/07/2018
201849012 501.05-01 Agriculture and Horticulture Organizations 12/07/2018
201849011 7701.03-06 Liquidating Trusts 12/07/2018
201849011 7701.00-00 Definitions 12/07/2018
201849010 7701.31-00 Foreign Estate or Trust 12/07/2018
201849010 7701.04-00 Domestic, Foreign Persons 12/07/2018
201849010 7701.00-00 Definitions 12/07/2018
201849009 4941.04-00 Definition of Self-Dealing 12/07/2018
201849009 514.00-00 Unrelated Debt-Financed Income 12/07/2018
201849009 512.01-02 Rent v. Ordinary Business Profits 12/07/2018
201849009 4943.03-00 Definition of Excess Business Holdings 12/07/2018
201849008 9100.00-00 Extension of Time for Making Certain Elections 12/07/2018
201849008 2642.00-00 Inclusion Ratio 12/07/2018

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader