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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 27826 - 27850 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201301015 | 4941.04-00 | Definition of Self-Dealing | 01/04/2013 |
| 201301015 | 4946.01-00 | Disqualified Person | 01/04/2013 |
| 201301014 | 501.45-00 | Requirements for Tax-Exemption as a Credit Counseling Organization � 501(q) | 01/04/2013 |
| 201301013 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 01/04/2013 |
| 201301012 | 1362.01-03 | Late Elections | 01/04/2013 |
| 201301011 | 1362.01-00 | Eligible v. Ineligible | 01/04/2013 |
| 201301011 | 1362.00-00 | Election by Small Business Corporation | 01/04/2013 |
| 201301011 | 1362.04-00 | Inadvertent Terminations | 01/04/2013 |
| 201301010 | 7704.03-00 | Qualifying Income | 01/04/2013 |
| 201301009 | 9100.22-00 | Other | 01/04/2013 |
| 201301009 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/04/2013 |
| 201301008 | 1362.00-00 | Election by Small Business Corporation | 01/04/2013 |
| 201301008 | 1362.01-00 | Eligible v. Ineligible | 01/04/2013 |
| 201301008 | 1362.01-03 | Late Elections | 01/04/2013 |
| 201301007 | 856.04-00 | Rents From Real Property | 01/04/2013 |
| 201301006 | 7701.00-00 | Definitions | 01/04/2013 |
| 201301006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/04/2013 |
| 201301006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/04/2013 |
| 201301005 | 7701.00-00 | Definitions | 01/04/2013 |
| 201301005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/04/2013 |
| 201301005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/04/2013 |
| 201301004 | 1361.00-00 | Definitions | 01/04/2013 |
| 201301004 | 1361.03-02 | Qualified Subchapter S Trusts | 01/04/2013 |
| 201301003 | 1362.04-00 | Inadvertent Terminations | 01/04/2013 |
| 201301002 | 1362.01-03 | Late Elections | 01/04/2013 |
