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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 14701 - 14725 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201808004 | 7701.03-00 | Association v. Trust | 02/23/2018 |
| 201808004 | 7701.03-06 | Liquidating Trusts | 02/23/2018 |
| 201808003 | 2031.00-00 | Definition | 02/23/2018 |
| 201808003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/23/2018 |
| 201808003 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 02/23/2018 |
| 201808002 | 2031.00-00 | Definition | 02/23/2018 |
| 201808002 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/23/2018 |
| 201808002 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 02/23/2018 |
| 201808001 | 2031.00-00 | Definition | 02/23/2018 |
| 201808001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/23/2018 |
| 201808001 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 02/23/2018 |
| 201808000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/23/2018 |
| 201807011 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/16/2018 |
| 201807010 | 408.03-00 | Rollover Contributions | 02/16/2018 |
| 201807009 | 7701.00-00 | Definitions | 02/16/2018 |
| 201807009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/16/2018 |
| 201807008 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 02/16/2018 |
| 201807007 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 02/16/2018 |
| 201807006 | 1362.01-03 | Late Elections | 02/16/2018 |
| 201807005 | 9100.22-00 | Other | 02/16/2018 |
| 201807005 | 992.02-00 | Election | 02/16/2018 |
| 201807004 | 1362.00-00 | Election by Small Business Corporation | 02/16/2018 |
| 201807004 | 1362.01-00 | Eligible v. Ineligible | 02/16/2018 |
| 201807004 | 1362.01-03 | Late Elections | 02/16/2018 |
| 201807004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2018 |
