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 62,064 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
201802019 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/12/2018
201802018 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/12/2018
201802017 509.01-01 Private Foundation 01/12/2018
201802016 501.03-30 Organizational and Operational Tests 01/12/2018
201802015 501.03-30 Organizational and Operational Tests 01/12/2018
201802014 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018
201802013 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802012 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802011 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802010 9100.09-00 Section 442; Accounting Periods 01/12/2018
201802009 1502.75-00 Filing Requirements 01/12/2018
201802009 9100.20-00 Section 1502; Election to File Consolidated Return 01/12/2018
201802008 9100.22-00 Other 01/12/2018
201802008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/12/2018
201802007 332.00-00 Complete Liquidation of Subsidiaries 01/12/2018
201802007 361.02-02 Certain Transfers to Creditors 01/12/2018
201802007 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/12/2018
201802007 355.01-00 Spin-Off 01/12/2018
201802005 7701.00-00 Definitions 01/12/2018
201802005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/12/2018
201802005 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018
201802004 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/12/2018
201802003 45C.00-00 (Formerly Section 28) Clinical Testing Expenses for Certain Drugs 01/12/2018
201802002 2642.00-00 Inclusion Ratio 01/12/2018
201802002 9100.00-00 Extension of Time for Making Certain Elections 01/12/2018

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