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 62,064 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
201752004 7701.00-00 Definitions 12/29/2017
201752004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752003 9100.00-00 Extension of Time for Making Certain Elections 12/29/2017
201752003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2017
201752002 167.22-01 Normalization Rules 12/29/2017
201752001 884.00-00 Branch Tax 12/29/2017
201752000 6110.00-00 Index for Public Inspection of Written Determination 12/29/2017
201751024 431.00-00 Minimum Funding Standards for Multiemployer Plans 12/22/2017
201751023 501.06-01 Performance of Particular Services for Members 12/22/2017
201751023 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 12/22/2017
201751022 501.07-00 Social Clubs 12/22/2017
201751021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751016 501.32-01 Distribution of Assets to Private Individuals 12/22/2017
201751016 501.33-00 Private v. Public Interest Served 12/22/2017
201751015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2017
201751014 482.09-00 Services 12/22/2017
201751014 482.02-00 Control 12/22/2017
201751013 856.07-00 Treatment of Wholly Owned Subsidiaries 12/22/2017
201751013 9100.00-00 Extension of Time for Making Certain Elections 12/22/2017
201751012 1502.75-00 Filing Requirements 12/22/2017
201751012 9100.20-00 Section 1502; Election to File Consolidated Return 12/22/2017

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