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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 Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
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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Showing 10276 - 10300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202020008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 05/15/2020 |
| 202020008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 05/15/2020 |
| 202020008 | 2514.03-00 | Definition of General Power of Appointment | 05/15/2020 |
| 202020008 | 2601.01-00 | Effective Dates | 05/15/2020 |
| 202020007 | 856.00-00 | Definition of Real Estate Investment Trust | 05/15/2020 |
| 202020006 | 414.07-00 | Governmental Plan | 05/15/2020 |
| 202020005 | 1361.00-00 | Definitions | 05/15/2020 |
| 202020005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/15/2020 |
| 202020004 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/15/2020 |
| 202020004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/15/2020 |
| 202020003 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 05/15/2020 |
| 202020003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 05/15/2020 |
| 202020002 | 170.14-00 | Qualified Conservation Contribution | 05/15/2020 |
| 202020001 | 6231.03-00 | Partnership Item | 05/15/2020 |
| 202020001 | 6231.05-00 | Affected Item | 05/15/2020 |
| 202020000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/15/2020 |
| 202019031 | 4945.04-04 | Grants to Individuals | 05/08/2020 |
| 202019030 | 4945.04-04 | Grants to Individuals | 05/08/2020 |
| 202019029 | 501.36-00 | Business Activities | 05/08/2020 |
| 202019028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/08/2020 |
| 202019028 | 501.03-05 | Corporations | 05/08/2020 |
| 202019027 | 501.07-00 | Social Clubs | 05/08/2020 |
| 202019026 | 115.03-00 | Essential Governmental Function | 05/08/2020 |
| 202019026 | 115.06-02 | Accruing to the State v. Accruing to Nongovernmental Persons | 05/08/2020 |
| 202019025 | 1361.00-00 | Definitions | 05/08/2020 |
