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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 10701 - 10725 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202013004 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013003 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013002 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013001 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/27/2020 |
| 202013000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/27/2020 |
| 202012013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/20/2020 |
| 202012013 | 501.03-30 | Organizational and Operational | 03/20/2020 |
| 202012012 | 856.00-00 | Definition of Real Estate Investment Trust | 03/20/2020 |
| 202012011 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012007 | 7701.00-00 | Definitions | 03/20/2020 |
| 202012007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/20/2020 |
| 202012006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/20/2020 |
| 202012006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/20/2020 |
| 202012006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/20/2020 |
| 202012006 | 9100.22-00 | Other | 03/20/2020 |
| 202012005 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 03/20/2020 |
| 202012004 | 468A.04-02 | Revised Schedules | 03/20/2020 |
| 202012003 | 856.00-00 | Definition of Real Estate Investment Trust | 03/20/2020 |
| 202012002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/20/2020 |
| 202012002 | 9100.22-00 | Other | 03/20/2020 |
| 202012001 | 663.00-00 | Special Rules Applicable to Sections 661 and 662 | 03/20/2020 |
