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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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Showing 69751 - 69775 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202220012 | 856.00-00 | Definition of Real Estate Investment Trust | 05/20/2022 |
| 202220013 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/20/2022 |
| 202220014 | 1295.02-02 | Retroactive Elections | 05/20/2022 |
| 202220015 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 05/20/2022 |
| 202220001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/20/2022 |
| 202220002 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/20/2022 |
| 202220002 | 1361.01-05 | Ineligible Corporation | 05/20/2022 |
| 202220002 | 1361.03-03 | Electing Small Business Trusts | 05/20/2022 |
| 202220002 | 1362.00-00 | Election by Small Business Corporation | 05/20/2022 |
| 202220002 | 1362.04-00 | Inadvertent Terminations | 05/20/2022 |
| 202220003 | 355.01-01 | Split-Off | 05/20/2022 |
| 202220003 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/20/2022 |
| 202220003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/20/2022 |
| 202220003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/20/2022 |
| 202220004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/20/2022 |
| 202220004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/20/2022 |
| 202220005 | 9100.22-00 | Other | 05/20/2022 |
| 202220006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/20/2022 |
| 202220007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/20/2022 |
| 202220008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/20/2022 |
| 202220009 | 2642.00-00 | Inclusion Ratio | 05/20/2022 |
| 202220009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/20/2022 |
| 202220010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/20/2022 |
| 202220011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/20/2022 |
| 202220013 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/20/2022 |
