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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 9276 - 9300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202105006 | 856.00-00 | Definition of Real Estate Investment Trust | 02/05/2021 |
| 202105006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/05/2021 |
| 202105005 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/05/2021 |
| 202105005 | 1362.01-01 | Shareholder Consent | 02/05/2021 |
| 202105005 | 1362.02-00 | Termination of Election | 02/05/2021 |
| 202105005 | 1362.04-00 | Inadvertent Terminations | 02/05/2021 |
| 202105004 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/05/2021 |
| 202105003 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/05/2021 |
| 202105002 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/05/2021 |
| 202105001 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/05/2021 |
| 202105000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/05/2021 |
| 202104009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2021 |
| 202104009 | 992.02-00 | Election | 01/29/2021 |
| 202104008 | 856.00-00 | Definition of Real Estate Investment Trust | 01/29/2021 |
| 202104008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2021 |
| 202104007 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/29/2021 |
| 202104006 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 01/29/2021 |
| 202104005 | 468A.04-02 | Revised Schedules | 01/29/2021 |
| 202104004 | 468A.04-02 | Revised Schedules | 01/29/2021 |
| 202104003 | 468A.04-02 | Revised Schedules | 01/29/2021 |
| 202104002 | 856.00-00 | Definition of Real Estate Investment Trust | 01/29/2021 |
| 202104002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/29/2021 |
| 202104001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/29/2021 |
| 202104000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/29/2021 |
| 202103021 | 4942.03-07 | Set-Asides | 01/22/2021 |
