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 - 25 of 63,921 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
201903023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/18/2019
201903017 119.00-00 Meals or Lodging Furnished for Convenience of Employer (Excluded v. Not Excluded) 01/18/2019
201903017 132.04-02 Certain Eating Facilities 01/18/2019
201903017 132.04-00 De Minimis Fringe 01/18/2019
201903016 1502.21-00 Consolidated Net Operating Loss Deduction 01/18/2019
201903016 9100.22-00 Other 01/18/2019
201903015 54A.00-00 Credit to Holders of Qualified Tax Credit Bonds 01/18/2019
201903014 2056.07-00 Qualified Terminable Interest Property 01/18/2019
201903014 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903013 2642.00-00 Inclusion Ratio 01/18/2019
201903013 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903012 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/18/2019
201903012 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903011 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903010 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019
201903010 7701.00-00 Definitions 01/18/2019
201903009 7701.00-00 Definitions 01/18/2019
201903009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/18/2019
201903009 9100.00-00 Extension of Time for Making Certain Elections 01/18/2019

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