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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 36426 - 36450 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201015015 | 1033.02-00 | Definition of Involuntary Conversion Events | 04/16/2010 |
| 201015015 | 1033.03-00 | Property Similar or Related in Service or Use | 04/16/2010 |
| 201015015 | 1033.06-00 | Special Rule For Condemned Business or Investment Real Estate | 04/16/2010 |
| 201015014 | 1362.01-03 | Late Elections | 04/16/2010 |
| 201015013 | 1362.04-00 | Inadvertent Terminations | 04/16/2010 |
| 201015013 | 1361.03-02 | Qualified Subchapter S Trusts | 04/16/2010 |
| 201015012 | 7701.00-00 | Definitions | 04/16/2010 |
| 201015012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/16/2010 |
| 201015012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015011 | 7701.00-00 | Definitions | 04/16/2010 |
| 201015011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015010 | 1361.05-00 | Qualified Subchapter S Subsidiary | 04/16/2010 |
| 201015010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015009 | 7701.00-00 | Definitions | 04/16/2010 |
| 201015009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015008 | 7701.00-00 | Definitions | 04/16/2010 |
| 201015008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015007 | 7701.00-00 | Definitions | 04/16/2010 |
| 201015007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015006 | 7701.00-00 | Definitions | 04/16/2010 |
| 201015006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015005 | 7701.00-00 | Definitions | 04/16/2010 |
| 201015005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/16/2010 |
| 201015004 | 1502.75-00 | Filing Requirements | 04/16/2010 |
| 201015004 | 1502.75-10 | When Group Remains in Existence | 04/16/2010 |
