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 26 - 50 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202551033 | 1362.00-00 | Election by Small Business Corporation | 12/19/2025 |
| 202551033 | 1362.02-00 | Termination of Election | 12/19/2025 |
| 202551033 | 1362.04-00 | Inadvertent Terminations | 12/19/2025 |
| 202551032 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/19/2025 |
| 202551032 | 401.27-00 | Medical, Etc. Benefits | 12/19/2025 |
| 202551031 | 468A.00-00 | Special Rules for Decommissioning Cost | 12/19/2025 |
| 202551031 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551030 | 468A.00-00 | Special Rules for Decommissioning Cost | 12/19/2025 |
| 202551030 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551029 | 468A.00-00 | Special Rules for Decommissioning Cost | 12/19/2025 |
| 202551029 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551028 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
| 202551028 | 754.02-00 | Timeliness of Election | 12/19/2025 |
| 202551028 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551028 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
| 202551027 | 7701.00-00 | Definitions | 12/19/2025 |
| 202551027 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/19/2025 |
| 202551026 | 165.00-00 | Deductions For Losses | 12/19/2025 |
| 202551026 | 165.06-00 | Worthless Securities | 12/19/2025 |
| 202551026 | 165.06-02 | Securities In Affiliated Corporations | 12/19/2025 |
| 202551025 | 1361.00-00 | Definitions | 12/19/2025 |
| 202551025 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/19/2025 |
| 202551025 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551025 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/19/2025 |
