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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

1 - 50 of 65,753 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
202003007 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 01/17/2020
202003006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/17/2020
202003005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/17/2020
202003004 162.21-05 Kickbacks, Rebates, etc. 01/17/2020
202003003 7701.00-00 Definitions 01/17/2020
202003003 7701.03-00 Association v. Trust 01/17/2020
202003003 7701.03-06 Liquidating Trusts 01/17/2020
202003002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/17/2020
202003002 9100.22-00 Other 01/17/2020
202003001 1362.04-00 Inadvertent Terminations 01/17/2020
202003001 1362.00-00 Election by Small Business Corporation 01/17/2020
202003000 6110.00-00 Index for Public Inspection of Written Determination 01/17/2020
202002020 4945.04-04 Grants to Individuals 01/10/2020
202002019 4945.04-04 Grants to Individuals 01/10/2020
202002018 4945.04-04 Grants to Individuals 01/10/2020
202002017 4945.04-0 Grants to Individuals 01/10/2020
202002015 6231.07-00 Tax Matters Partner 01/10/2020
202002014 165.07-00 Disaster Losses 01/10/2020
202002013 451.00-00 General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) 01/10/2020
202002012 856.00-00 Definition of Real Estate Investment Trust 01/10/2020
202002012 856.02-00 Investment Requirements 01/10/2020
202002012 856.04-00 Rents From Real Property 01/10/2020
202002011 170.00-00 Charitable, Etc. Contributions and Gifts 01/10/2020
202002011 170.14-00 Qualified Conservation Contribution 01/10/2020
202002010 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/10/2020
202002010 513.05-00 Games of Chance 01/10/2020
202002009 856.02-00 Investment Requirements 01/10/2020
202002009 856.04-00 Rents From Real Property 01/10/2020
202002009 856.00-00 Definition of Real Estate Investment Trust 01/10/2020
202002008 263.14-00 Allocation Between Capital Expenditure and Expense 01/10/2020
202002008 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002007 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020
202002007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020
202002006 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002006 9100.22-00 Other 01/10/2020
202002005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/10/2020
202002005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/10/2020
202002005 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002005 9100.22-00 Other 01/10/2020
202002004 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002003 7701.00-00 Definitions 01/10/2020
202002003 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002002 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020
202002002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020
202002002 7701.00-00 Definitions 01/10/2020
202002001 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020
202002001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020
202002000 6110.00-00 Index for Public Inspection of Written Determination 01/10/2020
202001028 431.00-00 Minimum Funding Standards for Multiemployer Plans 01/03/2020

« Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Official Adobe Website
Get Adobe ® Reader