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 66,767 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
202031011 501.03-30 Organizational and Operational Tests 07/31/2020
202031011 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 07/31/2020
202031010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/31/2020
202031010 501.35-00 "Exclusively" Test 07/31/2020
202031009 509.02-01 Publicly Supported Organizations 07/31/2020
202031008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/31/2020
202031007 401.06-00 Required Distributions 07/31/2020
202031007 408.06-00 Distributions 07/31/2020
202031006 355.01-01 Split-Off 07/31/2020
202031005 9100.22-00 Other 07/31/2020
202031005 1502.75-00 Filing Requirements 07/31/2020
202031004 1502.75-00 Filing Requirements 07/31/2020
202031004 9100.20-00 Section 1502; Election to File Consolidated Return 07/31/2020
202031003 115.00-00 Income of States, Municipalities, etc. 07/31/2020
202031003 115.03-00 Essential Governmental Function 07/31/2020
202031002 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 07/31/2020
202031002 7701.01-00 Associations v. Corporations 07/31/2020
202031002 368.06-00 Change in Identity, etc. (Type "F") 07/31/2020
202031002 336.01-00 General Rule 07/31/2020
202031001 856.00-00 Definition of Real Estate Investment Trust 07/31/2020
202031001 856.04-00 Rents From Real Property 07/31/2020
202031001 856.02-00 Investment Requirements 07/31/2020
202031000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2020
202029006 408.03-00 Rollover Contributions 07/17/2020
202029005 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020

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