)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 13951 - 13975 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201830006 | 103.02-00 | State and Local | 07/27/2018 |
| 201830006 | 141.01-01 | Business Use Test | 07/27/2018 |
| 201830006 | 141.01-02 | Security or Payment Test | 07/27/2018 |
| 201830006 | 141.01-04 | Output Facilities | 07/27/2018 |
| 201830005 | 1502.13-00 | Intercompany Transactions | 07/27/2018 |
| 201830005 | 165.00-00 | Deductions For Losses | 07/27/2018 |
| 201830005 | 165.06-00 | Worthless Securities | 07/27/2018 |
| 201830005 | 381.00-00 | Carryovers in Certain Corporate Acquisitions (Allowed v. Not Allowed) | 07/27/2018 |
| 201830004 | 1361.03-02 | Qualified Subchapter S Trusts | 07/27/2018 |
| 201830004 | 1362.04-00 | Inadvertent Terminations | 07/27/2018 |
| 201830003 | 4942.01-01 | Non-Application to Operating Foundations | 07/27/2018 |
| 201830003 | 4945.04-00 | Definition of Taxable Expenditure | 07/27/2018 |
| 201830002 | 7701.00-00 | Definitions | 07/27/2018 |
| 201830002 | 7701.03-00 | Association v. Trust | 07/27/2018 |
| 201830002 | 7701.03-06 | Liquidating Trusts | 07/27/2018 |
| 201830001 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 07/27/2018 |
| 201830001 | 2056.19-00 | Disallowance of Deduction Where Surviving Spouse Not U.S. Citizen | 07/27/2018 |
| 201830001 | 2056.19-02 | Exception For Property Transferred to Qualified Domestic Trust | 07/27/2018 |
| 201830001 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 07/27/2018 |
| 201830001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/27/2018 |
| 201830000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/27/2018 |
| 201829024 | 4945.04-04 | Grants to Individuals | 07/20/2018 |
| 201829023 | 7428.00-00 | Declaratory Judgments Relating to Status & Classification of OrganizationsUnder Section 501(c)(3), etc. | 07/20/2018 |
| 201829022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/20/2018 |
| 201829021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/20/2018 |
