IRS Written Determinations
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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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1 - 100 of 65,598 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
201949020 4945.04-04 Grants to Individuals 12/06/2019
201949019 132.10-00 Transit Passes / Van Pools 12/06/2019
201949018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949018 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949017 9100.22-00 Other 12/06/2019
201949017 382.12-13 Election Out 12/06/2019
201949017 382.12-00 Operating Rules 12/06/2019
201949017 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949017 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 12/06/2019
201949016 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949016 1361.03-03 Electing Small Business Trusts 12/06/2019
201949015 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949015 1361.03-03 Electing Small Business Trusts 12/06/2019
201949014 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949014 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949014 361.02-00 Distributions 12/06/2019
201949014 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949014 355.01-00 Spin-Off 12/06/2019
201949014 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949013 368.04-00 Assets for Control of Transferee (Type "D") 12/06/2019
201949013 368.00-00 Definitions Relating to Corporate Reorganizations 12/06/2019
201949013 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/06/2019
201949013 355.01-01 Split-Off 12/06/2019
201949013 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/06/2019
201949012 355.03-00 Active Business 12/06/2019
201949011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/06/2019
201949011 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949011 7701.00-00 Definitions 12/06/2019
201949010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949010 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949010 754.02-00 Timeliness of Election 12/06/2019
201949010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949009 1362.04-00 Inadvertent Terminations 12/06/2019
201949009 1362.02-00 Termination of Election 12/06/2019
201949009 1362.00-00 Election by Small Business Corporation 12/06/2019
201949009 1361.01-04 More than One Class of Stock 12/06/2019
201949009 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/06/2019
201949009 1361.00-00 Definitions 12/06/2019
201949008 9100.20-00 Section 1502; Election to File Consolidated Return 12/06/2019
201949008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949008 1502.75-00 Filing Requirements 12/06/2019
201949008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/06/2019
201949007 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949006 167.22-01 Normalization Rules 12/06/2019
201949005 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949004 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949003 1362.04-00 Inadvertent Terminations 12/06/2019
201949003 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949003 1361.01-04 More than One Class of Stock 12/06/2019
201949002 50.00-00 Special Rules for Computing Investment Credit 12/06/2019
201949002 48.00-00 Energy Credit; Reforestation Credit 12/06/2019
201949001 36B.00-00 Refundable Credit for Coverage under a Qualified Health Plan 12/06/2019
201949000 6110.00-00 Index for Public Inspection of Written Determination 12/06/2019
201948011 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948010 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 11/29/2019
201948009 501.07-05 Business with Nonmembers 11/29/2019
201948009 501.07-00 Social Clubs 11/29/2019
201948008 1362.04-00 Inadvertent Terminations 11/29/2019
201948008 1362.01-00 Eligible v. Ineligible 11/29/2019
201948008 1361.03-03 Electing Small Business Trusts 11/29/2019
201948007 168.36-00 Additional First Year Depreciation 11/29/2019
201948006 856.00-00 Definition of Real Estate Investment Trust 11/29/2019
201948005 468A.04-02 Revised Schedules 11/29/2019
201948004 9100.00-00 Extension of Time for Making Certain Elections 11/29/2019
201948003 412.06-00 Minimum Funding Waiver 11/29/2019
201948002 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/29/2019
201948001 355.03-00 Active Business 11/29/2019
201948001 355.01-00 Spin-Off 11/29/2019
201948001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 11/29/2019
201948000 6110.00-00 Index for Public Inspection of Written Determination 11/29/2019
201947020 501.33-00 Private v. Public Interest Served 11/22/2019
201947020 501.03-30 Organizational and Operational Tests 11/22/2019
201947020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/22/2019
201947019 4945.04-04 Grants to Individuals 11/22/2019
201947018 4945.04-04 Grants to Individuals 11/22/2019
201947017 4945.04-04 Grants to Individuals 11/22/2019
201947016 4945.04-04 Grants to Individuals 11/22/2019
201947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2019
201947015 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/22/2019
201947014 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947014 754.02-00 Timeliness of Election 11/22/2019
201947013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/22/2019
201947013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/22/2019
201947012 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947011 1362.04-00 Inadvertent Terminations 11/22/2019
201947011 1362.02-02 Ceases to be Small Business Corporation 11/22/2019
201947011 1362.02-00 Termination of Election 11/22/2019
201947011 1362.00-00 Election by Small Business Corporation 11/22/2019
201947011 1361.03-03 Electing Small Business Trusts 11/22/2019
201947011 1361.03-00 Certain Trusts Permitted as Shareholders 11/22/2019
201947011 1361.00-00 Definitions 11/22/2019
201947010 83.03-01 Substantial Risk of Forfeiture 11/22/2019
201947010 501.09-01 Permissible Benefits 11/22/2019
201947010 3401.04-01 Employer v. Not an Employer 11/22/2019
201947010 3401.01-00 Wages Subject to Withholding 11/22/2019
201947010 3306.02-00 Wages 11/22/2019
201947010 3121.01-00 Wages 11/22/2019
201947009 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019
201947008 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019

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