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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 http://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.
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1 - 200 of 36,534 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
200918024 408.03-00 Rollover Contributions 05/01/2009
200918023 4945.04-04 Grants to Individuals 05/01/2009
200918021 6521.06-00 Notice of Deficiency0918022.pdf 51 5/1/2009 200918022 4945.04-04|Grants to Individuals 05/01/2009
200918021 6521.01-01 Offsets 05/01/2009
200918020 115.00-00 Income of States, Municipalities, etc. 05/01/2009
200918020 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/01/2009
200918019 115.00-00 Income of States, Municipalities, etc. 05/01/2009
200918019 106.00-00 Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) 05/01/2009
200918018 9100.00-00 Extension of Time for Making Certain Elections 05/01/2009
200918018 7701.00-00 Definitions 05/01/2009
200918017 9100.00-00 Extension of Time for Making Certain Elections 05/01/2009
200918017 7701.00-00 Definitions 05/01/2009
200918017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918016 1362.01-03 Late Elections 05/01/2009
200918015 1362.04-00 Inadvertent Terminations 05/01/2009
200918014 2056.01-00 Terminable Interests 05/01/2009
200918013 7701.00-00 Definitions 05/01/2009
200918012 7701.00-00 Definitions 05/01/2009
200918011 7701.00-00 Definitions 05/01/2009
200918010 7701.00-00 Definitions 05/01/2009
200918009 7701.00-00 Definitions 05/01/2009
200918008 7701.00-00 Definitions 05/01/2009
200918007 457.09-08 Length of Service Award Plans 05/01/2009
200918006 2035.00-00 Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death 05/01/2009
200918006 2036.00-00 Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) 05/01/2009
200918006 2033.00-00 Property in Which Decedent Had an Interest 05/01/2009
200918006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 05/01/2009
200918006 2038.00-00 Revocable Transfers (Included v. Not Included in Gross Estate) 05/01/2009
200918006 2503.00-00 Taxable Gifts (Annual Exclusion Allowed v. Not Allowed) 05/01/2009
200918006 2511.00-00 Transfers in General (Gift v. Not a Gift) 05/01/2009
200918005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918005 7701.00-00 Definitions 05/01/2009
200918004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918004 7701.00-00 Definitions 05/01/2009
200918003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918003 7701.00-00 Definitions 05/01/2009
200918002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/01/2009
200918002 7701.00-00 Definitions 05/01/2009
200918001 6041.03-00 Fixed or Determinable Gains, Profits, or Income 05/01/2009
200918001 104.03-00 Damages 05/01/2009
200917047 412.06-00 Minimum Funding Waiver 04/24/2009
200917046 4945.04-04 Grants to Individuals 04/24/2009
200917045 4945.04-04 Grants to Individuals 04/24/2009
200917044 4945.04-04 Grants to Individuals 04/24/2009
200917043 4945.04-04 Grants to Individuals 04/24/2009
200917042 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 04/24/2009
200917041 0099.09-00 Ethics 04/24/2009
200917040 6227.00-00 Administrative Adjustments Requests 04/24/2009
200917040 6020.02-00 Return Prepared by IRS Personnel 04/24/2009
200917039 6231.06-00 Computational Adjustment 04/24/2009
200917038 6227.00-00 Administrative Adjustments Requests 04/24/2009
200917037 1402.01-00 Net Earnings From Self-Employment 04/24/2009
200917036 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/24/2009
200917036 7405.00-00 Action for Recovery of Erroneous Refunds 04/24/2009
200917035 165.03-00 Limitations on Losses of Individuals - Transaction Entered Into For Profit 04/24/2009
200917034 6330.00-00 Collection Due Process - Levy 04/24/2009
200917033 6103.09-00 Disclosure to Federal Employees for Administration of Nontax Federal Laws 04/24/2009
200917032 165.00-00 Deductions For Losses 04/24/2009
200917031 263A.03-02 Indirect Costs 04/24/2009
200917030 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 04/24/2009
200917029 1362.04-00 Inadvertent Terminations 04/24/2009
200917028 1362.04-00 Inadvertent Terminations 04/24/2009
200917027 468A.01-00 In General 04/24/2009
200917026 1362.00-00 Election by Small Business Corporation 04/24/2009
200917026 1362.01-03 Late Elections 04/24/2009
200917025 1362.01-03 Late Elections 04/24/2009
200917024 1362.04-00 Inadvertent Terminations 04/24/2009
200917023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917023 7701.00-00 Definitions 04/24/2009
200917022 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917020 301.01-00 Dividend in Property 04/24/2009
200917020 305.00-00 Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) 04/24/2009
200917020 305.01-00 Stock Dividends 04/24/2009
200917020 301.00-00 Distributions of Property 04/24/2009
200917019 992.02-00 Election 04/24/2009
200917019 9100.22-00 Other 04/24/2009
200917018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/24/2009
200917018 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/24/2009
200917017 7701.00-00 Definitions 04/24/2009
200917017 1362.01-03 Late Elections 04/24/2009
200917017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917016 7701.00-00 Definitions 04/24/2009
200917015 2041.11-00 5 and 5 Power 04/24/2009
200917015 2514.04-01 Exception: 5 Plus 5 Power 04/24/2009
200917015 2601.03-01 Irrevocable Trusts 04/24/2009
200917014 1362.01-03 Late Elections 04/24/2009
200917013 7701.00-00 Definitions 04/24/2009
200917013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917012 7701.00-00 Definitions 04/24/2009
200917011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917011 7701.00-00 Definitions 04/24/2009
200917010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917010 7701.00-00 Definitions 04/24/2009
200917009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917008 1362.04-00 Inadvertent Terminations 04/24/2009
200917008 1362.00-00 Election by Small Business Corporation 04/24/2009
200917007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917007 7701.00-00 Definitions 04/24/2009
200917006 1362.04-00 Inadvertent Terminations 04/24/2009
200917005 671.04-00 Method of Reporting 04/24/2009
200917004 2601.00-00 Tax On Generation Skipping Transfers 04/24/2009
200917004 2511.00-00 Transfers in General (Gift v. Not a Gift) 04/24/2009
200917003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/24/2009
200917003 7701.00-00 Definitions 04/24/2009
200917002 7702.20-00 Correction of Errors 04/24/2009
200917001 9100.29-00 Regulation Section 1.337(d); Loss on Stock of Subsidiary 04/24/2009
200916034 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/17/2009
200916033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2009
200916032 4942.03-07 Set-Asides 04/17/2009
200916031 6221.00-00 Tax Treatment Determined At Partnership Level 04/17/2009
200916030 6226.00-00 Judicial Review of Final Partnership Administrative Adjustments 04/17/2009
200916029 6331.03-00 Administrative Policy 04/17/2009
200916028 6402.05-00 Who May File a Claim 04/17/2009
200916027 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/17/2009
200916027 6601.01-02 Transferee Liability 04/17/2009
200916026 6011.00-00 General Requirement of Return, Statement, or List 04/17/2009
200916025 6110.08-01 Special Rules for Certain Written Determinations 04/17/2009
200916025 6110.12-00 Nonapplicability of Section 6110 04/17/2009
200916024 6672.03-00 Party Liable 04/17/2009
200916023 731.00-00 Extent of Recognition of Gain or Loss on Distribution 04/17/2009
200916023 752.06-00 Sharing Recourse Liabilities 04/17/2009
200916022 6015.00-00 Innocent spouse (including Sections 66, 6013) 04/17/2009
200916021 305.03-00 Distributions in Lieu of Money 04/17/2009
200916021 301.00-00 Distributions of Property 04/17/2009
200916020 1362.00-00 Election by Small Business Corporation 04/17/2009
200916020 1362.01-03 Late Elections 04/17/2009
200916019 1362.01-03 Late Elections 04/17/2009
200916019 1362.00-00 Election by Small Business Corporation 04/17/2009
200916018 1362.01-03 Late Elections 04/17/2009
200916017 355.01-00 Spin-Off 04/17/2009
200916017 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 04/17/2009
200916017 368.04-00 Assets for Control of Transferee (Type "D") 04/17/2009
200916017 368.00-00 Definitions Relating to Corporate Reorganizations 04/17/2009
200916016 851.00-00 Definition of Regulated Investment Company 04/17/2009
200916016 851.07-00 Treatment of Certain Hedging Transactions 04/17/2009
200916015 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916014 856.01-00 Income Requirements 04/17/2009
200916013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2009
200916012 162.36-02 Covered Employees 04/17/2009
200916011 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916011 7701.00-00 Definitions 04/17/2009
200916010 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916010 1361.05-00 Qualified Subchapter S Subsidiary 04/17/2009
200916010 1362.04-00 Inadvertent Terminations 04/17/2009
200916009 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916009 7701.00-00 Definitions 04/17/2009
200916008 992.02-00 Election 04/17/2009
200916008 9100.22-00 Other 04/17/2009
200916007 263A.02-10 Substantially Constructed Self-Constructed Property 04/17/2009
200916007 167.13-05 Buildings 04/17/2009
200916007 42.03-00 Qualified Basis 04/17/2009
200916007 263.01-00 Construction Costs 04/17/2009
200916007 168.00-00 Modified Accelerated Cost Recovery System 04/17/2009
200916006 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916006 7701.00-00 Definitions 04/17/2009
200916005 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916005 7701.00-00 Definitions 04/17/2009
200916004 1245.01-01 Ordinary Income 04/17/2009
200916003 468B.00-00 Special Rules For Designated Settlement Funds 04/17/2009
200916002 2642.00-00 Inclusion Ratio 04/17/2009
200916002 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916002 2652.00-00 Other Definitions 04/17/2009
200916001 9100.00-00 Extension of Time for Making Certain Elections 04/17/2009
200916001 7701.00-00 Definitions 04/17/2009
200915063 408.03-00 Rollover Contributions 04/10/2009
200915063 408.00-00 Individual Retirement Accounts 04/10/2009
200915063 408A.00-00 Roth IRA 04/10/2009
200915062 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/10/2009
200915061 501.07-01 Profit v. Not for Profit 04/10/2009
200915060 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915059 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915058 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/10/2009
200915057 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915056 501.03-01 Employee Benefit Organization (See Also 0501.09-00) 04/10/2009
200915055 501.07-01 Profit v. Not for Profit 04/10/2009
200915054 501.15-00 Insurance Companies or Associations With Net Written Premiums of $350,000Or Less 04/10/2009
200915053 501.07-00 Social Clubs 04/10/2009
200915052 4945.04-04 Grants to Individuals 04/10/2009
200915051 4945.04-04 Grants to Individuals 04/10/2009
200915050 4942.03-07 Set-Asides 04/10/2009
200915049 4945.04-04 Grants to Individuals 04/10/2009
200915048 4942.03-07 Set-Asides 04/10/2009
200915047 6672.00-00 Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC 04/10/2009
200915046 NULL 04/10/2009
200915045 6651.03-00 Reasonable Cause v. Willful Neglect 04/10/2009
200915045 6651.00-00 Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) 04/10/2009
200915044 3122.00-00 Federal Service 04/10/2009
200915043 6402.00-00 Authority to Make Credits or Refunds 04/10/2009
200915042 6015.00-00 Innocent spouse (including Sections 66, 6013) 04/10/2009
200915041 83.00-00 Property Transferred in Connection With Performance of Services 04/10/2009
200915040 6338.00-00 Certificate of Sale; Deed of Real Property 04/10/2009
200915039 6231.01-01 Exception for Small Partnerships 04/10/2009
200915038 9999.92-00 Issues Related to Statutes Other Than Contained in Internal Revenue Code 04/10/2009
200915038 6601.01-02 Transferee Liability 04/10/2009
200915037 6166.00-00 Extension of Time to Pay Estate Tax 04/10/2009
200915037 7479.00-00 Declaratory Judgments Relating to Eligibility of Estate with Respect to Installment Payments Under Section 6166 04/10/2009
200915036 501.06-01 Performance of Particular Services for Members 04/17/2009
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