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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1 - 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 Not sorted Help on Number UILC Sorted Descending Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201714031 Income Inures v. does Not Inure to Private Individual 04/07/2017
201714031 501.32-00 04/07/2017
201645016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/04/2016
201629009 501.07-03}Leases or Sales of Club Property 07/15/2016
201611020 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 03/11/2016
201451045 501.33-00 Private v. Public Interest Served 12/19/2014
201451045 501.33-01 Trustees Serve Private Interest 12/19/2014
201451044 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 12/19/2014
201451044 4976.00-00 Taxes with Respect to Funded Welfare Benefit Plans 12/19/2014
201451043 501.33-00 Private v. Public Interest Served 12/18/2014
201451043 501.33-01 Trustees Serve Private Interest 12/18/2014
201451036 501.03-25 Social Welfare Groups (See Also 0501.04-00) 12/19/2014
201451033 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 12/19/2014
201451033 501.04-02 Prepaid Medical Care Association (See Also 0501.03-10) 12/19/2014
201451030 501.07-00 Social Clubs 12/19/2014
201447043 4943.03-00 Definition of Excess Business Holdings 11/21/2014
201447043 4944.05-00 Definitions 11/21/2014
201441018 Investment Income--Items Included 10/10/2014
201418019 368. 05/02/2014
201407031 ADMINISTRATION: Authority of officers of Internal Revenue 02/14/2014
201310028 NULL 03/08/2013
201234018 NULL 08/24/2012
201234017 NULL 08/24/2012
201222019 9114. 06/01/2012
201149015 165.00-00 Deductions For Losses 12/09/2011
201133007 61.00-00 Gross Income v. Not Gross Income 08/19/2011
201129028 7704.03-00 Qualifying Income 07/22/2011
201117014 6041.00-00; 61.00-00 04/29/2011
201114017 NULL 04/08/2011
201109014 2032.00-00; 9100.00-00 03/04/2011
201104036 6050.00-00 01/28/2011
201033023 2032.00-00; 9100.00-00 08/20/2010
200946037 199263A.03-00 11/13/2009
200941013 NULL 10/09/2009
200932016 9100.00-00 Extension of Time for Making Certain Elections 08/07/2009
200931048 7651.00-00 Administration and Collection of Taxes in Possessions 07/31/2009
200926022 168.43-00 06/26/2009
200915046 NULL 04/10/2009
200840005 9100.15-0-0 10/03/2008
200816026 9100.22.00 04/18/2008
200814010 3401.01-00 Wages Subject to Withholding 04/04/2008
200737012 3 09/14/2007
200704042 408.03 Rollover Contributions 01/26/2007
200652044 412.06.00 Minimum Funding Waiver 12/29/2006
200649008 1362.0 12/08/2006
200543048 2642.-01-00 10/28/2005
200528007 9100.00-00 07/15/2005
200504024 2642.-01-00 01/28/2005
200501007 1362.01-3 01/07/2005
200446025 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. 07/26/2004
200419029 9100.01 Section 42; Low-Income Housing Credit 05/07/2004
200345009 2601.00-0 Tax On Generation Skipping Transfers 11/07/2003
200312012 3121.02 Employment 03/21/2003
200305004 6213.08-00 Waiver of Restrictions 01/31/2003
200305003 6110.00-00 Pulled as duplicate 01/31/2003
200304030 6110.00-00 Pulled 01/23/2003
200304029 6110.00-00 Pulled 01/23/2003
200303009 9999.00-00 Pulled for Inspection 01/15/2003
200302018 This is a blank file used as an indicator that this item was pulled for inspection. 01/10/2003
200225047 9100.00-0 Extension of Time for Making Certain Elections 06/21/2002
200221037 877.00 Expatriation to Avoid Tax 05/24/2002
200213006 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 03/29/2002
200204003 6015.00 Declaration of Estimated Income Tax by Individual (Repealed 1984) (See Also 6654.00-00) 01/25/2002
200204001 6501.00 Limitations on Assessment and Collection (Barred v. Not Barred) 01/25/2002
200136006 81.02.00 TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract 09/07/2001
200132002 62.02-03 Non-Reimbursements Arrangements 08/17/2005
200018020 2511.00 Transfers in General (Gift v. Not a Gift) 05/05/2000
200005019 3406.00 Backup Withholding 02/04/2000
199940002 62.02.00 PENALITES: Bankruptcy Act proceedings 10/08/1999
199928001 446.04-1 Specialized Basis 07/16/1999
199923005 4942.00 Taxes on Failure to Distribute Income 06/11/1999
199921003 62.02.00 PENALITES: Bankruptcy Act proceedings 05/28/1999
199919021 925.00-00, Transfer Pricing Rules 05/14/1999
199919016 368.05-00, Recapitalization (Type "E") 05/14/1999
199918022 162.05-23, Release From Contract 05/07/1999
199916023 72.00-00, Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/23/1999
201105037 9999.99-99 Issues in Case Not Yet Identified 02/04/2011
200848053 9999.99-99 Issues in Case Not Yet Identified 11/28/2008
200603026 9999.99-00 Bank Secrecy Act 01/20/2006
199919029 9999.99-00 Bank Secrecy Act 05/14/1999
201448032 9999.98-00 Not Able to Identify Under Present List 11/28/2014
201432027 9999.98-00 Not Able to Identify Under Present List 08/08/2014
201344009 9999.98-00 Not Able to Identify Under Present List 11/01/2013
201322043 9999.98-00 Not Able to Identify Under Present List 05/31/2013
201318034 9999.98-00 Not Able to Identify Under Present List 05/03/2013
201228056 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228054 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228053 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228052 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228051 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228050 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201228049 9999.98-00 Not Able to Identify Under Present List 07/13/2012
201226039 9999.98-00 Not Able to Identify Under Present List 06/29/2012
201222038 9999.98-00 Not Able to Identify Under Present List 06/01/2012
201201001 9999.98-00 Not Able to Identify Under Present List 01/06/2012
201150033 9999.98-00 Not Able to Identify Under Present List 12/16/2011
201130018 9999.98-00 Not Able to Identify Under Present List 07/29/2011
201125021 9999.98-00 Not Able to Identify Under Present List 06/24/2011
200914073 9999.98-00 Not Able to Identify Under Present List 04/03/2009
200913070 9999.98-00 Not Able to Identify Under Present List 03/27/2009

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