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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Afiche 15326 - 15350 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201741009 | 1362.00-00 | Election by Small Business Corporation | 10/13/2017 |
| 201741009 | 1362.01-00 | Eligible v. Ineligible | 10/13/2017 |
| 201741009 | 1362.01-01 | Shareholder Consent | 10/13/2017 |
| 201741009 | 1362.04-00 | Inadvertent Terminations | 10/13/2017 |
| 201741008 | 1362.00-00 | Election by Small Business Corporation | 10/13/2017 |
| 201741008 | 1362.01-00 | Eligible v. Ineligible | 10/13/2017 |
| 201741008 | 1362.01-01 | Shareholder Consent | 10/13/2017 |
| 201741008 | 1362.04-00 | Inadvertent Terminations | 10/13/2017 |
| 201741007 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/13/2017 |
| 201741007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/13/2017 |
| 201741007 | 9100.04-00 | Section 168; MACRS | 10/13/2017 |
| 201741006 | 1502.75-00 | Filing Requirements | 10/13/2017 |
| 201741006 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/13/2017 |
| 201741005 | 167.22-01 | Normalization Rules | 10/13/2017 |
| 201741004 | 167.22-01 | Normalization Rules | 10/13/2017 |
| 201741003 | 7701.00-00 | Definitions | 10/13/2017 |
| 201741003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/13/2017 |
| 201741002 | 856.01-00 | Income Requirements | 10/13/2017 |
| 201741002 | 856.04-00 | Rents From Real Property | 10/13/2017 |
| 201741001 | 7704.03-00 | Qualifying Income | 10/13/2017 |
| 201741000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/13/2017 |
| 201740023 | 501.03-30 | Organizational and Operational Tests | 10/06/2017 |
| 201740023 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 10/06/2017 |
| 201740023 | 501.32-01 | Distribution of Assets to Private Individuals | 10/06/2017 |
| 201740023 | 501.33-00 | Private v. Public Interest Served | 10/06/2017 |
