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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 28951 - 28975 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201226017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2012 |
| 201226017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2012 |
| 201226016 | 1362.01-03 | Late Elections | 06/29/2012 |
| 201226015 | 4261.01-00 | Amounts Paid | 06/29/2012 |
| 201226014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2012 |
| 201226013 | 1362.00-00 | Election by Small Business Corporation | 06/29/2012 |
| 201226013 | 1362.02-00 | Termination of Election | 06/29/2012 |
| 201226013 | 1362.02-03 | Passive Investment Income | 06/29/2012 |
| 201226013 | 1362.04-00 | Inadvertent Terminations | 06/29/2012 |
| 201226012 | 7701.00-00 | Definitions | 06/29/2012 |
| 201226012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/29/2012 |
| 201226011 | 954.02-07 | Nonfunctional Currency Transactions | 06/29/2012 |
| 201226010 | 9100.22-00 | Other | 06/29/2012 |
| 201226010 | 9114.03-06 | Canada | 06/29/2012 |
| 201226009 | 9100.10-01 | Accounting Methods | 06/29/2012 |
| 201226008 | 9100.22-00 | Other | 06/29/2012 |
| 201226008 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/29/2012 |
| 201226007 | 9100.10-01 | Accounting Methods | 06/29/2012 |
| 201226006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/29/2012 |
| 201226006 | 9100.22-00 | Other | 06/29/2012 |
| 201226005 | 9100.10-01 | Accounting Methods | 06/29/2012 |
| 201226004 | 856.00-00 | Definition of Real Estate Investment Trust | 06/29/2012 |
| 201226003 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 06/29/2012 |
| 201226002 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 06/29/2012 |
| 201226001 | 1362.00-00 | Election by Small Business Corporation | 06/29/2012 |
