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.
Afiche 51 - 75 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202552014 | 856.00-00 | Definition of Real Estate Investment Trust | 12/26/2025 |
| 202552013 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 12/26/2025 |
| 202552013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/26/2025 |
| 202552013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552013 | 9100.22-00 | Other | 12/26/2025 |
| 202552012 | 1059A.00-00 | Limitation on Taxpayer's Basis or Inventory Cost in Property Imported From Related Persons | 12/26/2025 |
| 202552012 | 1059A.01-00 | Property Subject to Limitation | 12/26/2025 |
| 202552011 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552011 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552010 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 12/26/2025 |
| 202552010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 12/26/2025 |
| 202552009 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/26/2025 |
| 202552009 | 446.04-17 | Change in Method of Accounting for Depreciation | 12/26/2025 |
| 202552008 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 12/26/2025 |
| 202552008 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552008 | 1362.01-00 | Eligible v. Ineligible | 12/26/2025 |
| 202552007 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/26/2025 |
| 202552006 | 355.01-00 | Spin-Off | 12/26/2025 |
| 202552006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/26/2025 |
| 202552006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/26/2025 |
| 202552005 | 1361.00-00 | Definitions | 12/26/2025 |
