)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 7951 - 7975 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202142011 | 6201.01-06 | Assessment of Criminal Restitution | 10/22/2021 |
| 202142010 | 7605.01-00 | Restrictions on Examination of Taxpayer | 10/22/2021 |
| 202142009 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 10/22/2021 |
| 202142009 | 6501.05-12 | Failure to Report Income | 10/22/2021 |
| 202142009 | 6501.18-00 | Special Rule for Certain Amended Returns - Exception to Period of Limitations | 10/22/2021 |
| 202142009 | 6511.03-03 | Foreign Tax Credit | 10/22/2021 |
| 202142009 | 6511.03-06 | Extension of Time by Agreement | 10/22/2021 |
| 202142009 | 6511.05-00 | Amended or Supplemental Claims | 10/22/2021 |
| 202142009 | 6511.09-00 | Timeliness of Claim | 10/22/2021 |
| 202142009 | 951.00-00 | Amounts Included in Gross Income of U.S. Shareholders (Included v. Not Included) | 10/22/2021 |
| 202142008 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/22/2021 |
| 202142008 | 9100.22-00 | Other | 10/22/2021 |
| 202142007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/22/2021 |
| 202142007 | 9100.22-00 | Other | 10/22/2021 |
| 202142006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/22/2021 |
| 202142006 | 1361.03-03 | Electing Small Business Trusts | 10/22/2021 |
| 202142006 | 1362.00-00 | Election by Small Business Corporation | 10/22/2021 |
| 202142006 | 1362.04-00 | Inadvertent Terminations | 10/22/2021 |
| 202142005 | 856.00-00 | Definition of Real Estate Investment Trust | 10/22/2021 |
| 202142005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2021 |
| 202142004 | 4943.03-00 | Definition of Excess Business Holdings | 10/22/2021 |
| 202142003 | 1361.00-00 | Definitions | 10/22/2021 |
| 202142003 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 10/22/2021 |
| 202142003 | 1361.01-04 | More than One Class of Stock | 10/22/2021 |
| 202142003 | 1362.00-00 | Election by Small Business Corporation | 10/22/2021 |
