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 66,922 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 Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
202038011 4945.04-04 Grants to Individuals 09/18/2020
202038010 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 09/18/2020
202038009 856.03-00 Other Requirements 09/18/2020
202038008 7701.00-00 Definitions 09/18/2020
202038008 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038007 7701.00-00 Definitions 09/18/2020
202038007 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038006 7701.00-00 Definitions 09/18/2020
202038006 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038005 7701.00-00 Definitions 09/18/2020
202038005 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038004 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038004 7701.00-00 Definitions 09/18/2020
202038003 9100.04-00 Section 168; MACRS 09/18/2020
202038002 1295.02-00 Time For Making Election 09/18/2020
202038002 1295.02-02 Retroactive Elections 09/18/2020
202038001 988.05-00 Hedging Transactions 09/18/2020
202038000 6110.00-00 Index for Public Inspection of Written Determination 09/18/2020
202037011 4945.04-04 Grants to Individuals 09/11/2020
202037010 338.01-02 Time in which Election must be made 09/11/2020

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