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. Showing 71326 - 71350 of 73670Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202305003 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 02/03/2023 202305004 1361.00-00 Definitions 02/03/2023 202305004 1361.03-00 Certain Trusts Permitted as Shareholders 02/03/2023 202305004 1361.03-01 Grantor Trusts 02/03/2023 202305004 1361.03-02 Qualified Subchapter S Trusts 02/03/2023 202305004 1362.00-00 Election by Small Business Corporation 02/03/2023 202305004 1362.02-00 Termination of Election 02/03/2023 202305004 1362.02-02 Ceases to be Small Business Corporation 02/03/2023 202305004 1362.04-00 Inadvertent Terminations 02/03/2023 202305005 856.00-00 Definition of Real Estate Investment Trust 02/03/2023 202305005 9100.00-00 Extension of Time for Making Certain Elections 02/03/2023 202305006 7701.00-00 Definitions 02/03/2023 202305006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/03/2023 202305007 7701.00-00 Definitions 02/03/2023 202305007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/03/2023 202305008 7701.00-00 Definitions 02/03/2023 202305008 9100.00-00 Extension of Time for Making Certain Elections 02/03/2023 202305008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/03/2023 202305009 856.01-00 Income Requirements 02/03/2023 202305010 1502.13-00 Intercompany Transactions 02/03/2023 202305010 1502.19-00 Excess Losses 02/03/2023 202305010 301.00-00 Distributions of Property 02/03/2023 202305010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/03/2023 202305010 355.01-00 Spin-Off 02/03/2023 202305010 368.09-00 Plan of Reorganization 02/03/2023 Pagination First page « First Previous page Previous … Page 2850 Page 2851 Page 2852 Page 2853 Current page 2854 Page 2855 Page 2856 Page 2857 Page 2858 … Next page Next Last page Last »
