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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751 - 775 of 62,065 files Show per page:  25 50 100 200 « Previous | 27 28 29 30 31 32 33 34 35 36 | 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
201734007 7701.00-00 Definitions 08/25/2017
201734006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734006 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734005 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734004 355.06-00 Device 08/25/2017
201734004 355.01-00 Spin-Off 08/25/2017
201734004 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 08/25/2017
201734003 382.02-05 Closing of the Books 08/25/2017
201734003 9100.22-00 Other 08/25/2017
201734002 2010.04-00 Portability Election under ? 2010(c)(5)(A) 08/25/2017
201734002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) 08/25/2017
201734001 9100.00-00 Extension of Time for Making Certain Elections 08/25/2017
201734001 853.01-00 Election 08/25/2017
201734000 6110.00-00 Index for Public Inspection of Written Determination 08/25/2017
201733019 509.02-01 Publicly Supported Organizations 08/18/2017
201733018 4945.04-04 Grants to Individuals 08/18/2017
201733017 501.35-00 "Exclusively" Test 08/18/2017
201733017 501.33-00 Private v. Public Interest Served 08/18/2017
201733016 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 08/18/2017
201733016 501.06-01 Performance of Particular Services for Members 08/18/2017
201733015 501.36-01 Section 501(c)(3) Organizations 08/18/2017
201733015 501.33-00 Private v. Public Interest Served 08/18/2017
201733015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/18/2017
201733014 597.05-01 Basis 08/18/2017

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