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 62,630 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
201820021 4945.04-04 Grants to Individuals 05/18/2018
201820020 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/18/2018
201820019 501.06-01 Performance of Particular Services for Members 05/18/2018
201820018 6331.00-00 Levy and Distraint 05/18/2018
201820018 6335.00-00 Sale of Seized Property 05/18/2018
201820017 7701.00-00 Definitions 05/18/2018
201820017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820016 355.01-00 Spin-Off 05/18/2018
201820016 351.00-00 Transfer to Corporation Controlled by Transferor 05/18/2018
201820015 2632.00-00 Special Rules for Allocation of GST Exemption 05/18/2018
201820015 9100.00-00 Extension of Time for Making Certain Elections 05/18/2018
201820015 2652.01-02 Special Election for QTIP 05/18/2018
201820014 1092.05-00 Mixed Straddles 05/18/2018
201820014 1092.05-02 Mixed Straddle Account 05/18/2018
201820013 197.00-00 Amortization of Goodwill & Certain Other Intangibles 05/18/2018
201820012 856.01-00 Income Requirements 05/18/2018
201820011 7701.00-00 Definitions 05/18/2018
201820011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/18/2018
201820011 9100.00-00 Extension of Time for Making Certain Elections 05/18/2018
201820010 9100.00-00 Extension of Time for Making Certain Elections 05/18/2018
201820010 2032.00-00 Alternate Valuation 05/18/2018
201820009 1361.00-00 Definitions 05/18/2018
201820009 1362.04-00 Inadvertent Terminations 05/18/2018
201820009 1362.00-00 Election by Small Business Corporation 05/18/2018
201820009 1361.03-03 Electing Small Business Trusts 05/18/2018

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